2001 Minnesota Statutes

     6.67 Public accountants; report of evidence pointing to 
  misconduct.  

    Whenever a public accountant in the course of auditing the 
 books and affairs of a city, town, school district, or other 
 public corporations, shall discover evidence pointing to 
 nonfeasance, misfeasance, or malfeasance, on the part of an 
 officer or employee in the conduct of duties and affairs, the 
 public accountant shall promptly make a report of such discovery 
 to the state auditor and the county attorney of the county in 
 which the governmental unit is situated and the public 
 accountant shall also furnish a copy of the report of audit upon 
 completion to said officers.  The county attorney shall act on 
 such report in the same manner as required by law for reports 
 made to the county attorney by the state auditor.  

    HIST: 1957 c 631 s 4; 1959 c 518 s 6; 1973 c 123 art 5 s 7; 
 1973 c 492 s 14; 1986 c 444