1998 Minnesota Statutes

     473.1623 Metropolitan council, agencies; financial 
  reporting and management. 

    Subdivision 1.    Purpose.  The purpose of this section 
 is to enhance the efficiency, effectiveness, and responsiveness 
 of metropolitan agencies and services, by improving coordination 
 among metropolitan agencies in financial reporting and 
 management for metropolitan systems and services. 

    Subd. 2.    Advisory committee.  A financial reporting 
 and management advisory committee is created, consisting of the 
 chairs of the council and the metropolitan airports commission 
 and sports facilities commission.  The committee is established 
 to assist and advise the council and other governing boards in 
 meeting the requirements of this section.  Staff and 
 administrative services for the committee must be provided by 
 the council and the member agencies.  Other agencies shall make 
 financial information available upon request. 

    Subd. 3.    Financial report.  By December 15 of 
 even-numbered years, the council, in consultation with the 
 advisory committee, shall publish a consolidated financial 
 report for the council and all metropolitan agencies and their 
 functions, services, and systems.  The financial report must 
 cover the calendar year in which the report is published and the 
 two years preceding and three years succeeding that year.  The 
 financial report must contain the following information, for 
 each agency, function, or system, respectively, and in the 
 aggregate, in a consistent format that allows comparison over 
 time and among agencies in expenditure and revenue categories: 

    (1) financial policies, goals, and priorities; 

    (2) levels and allocation of public expenditure, including 
 capital, debt, operating, and pass-through funds, stated in the 
 aggregate and by appropriate functional, programmatic, 
 administrative, and geographic categories, and the changes in 
 expenditure levels and allocations that the report represents; 

    (3) the resources available under existing fiscal policy; 

    (4) additional resources, if any, that are or may be 
 required; 

    (5) changes in council or agency policies on regional 
 sources of revenue and in levels of debt, user charges, and 
 taxes; 

    (6) other changes in existing fiscal policy, on regional 
 revenues and intergovernmental aids respectively, that are 
 expected or that have been or may be recommended by the council 
 or the respective agencies; 

    (7) an analysis that links, as far as practicable, the uses 
 of funds and the sources of funds, by appropriate categories and 
 in the aggregate; 

    (8) a description of how the fiscal policies effectuate 
 current policy and implementation plans of the council and 
 agencies concerned; and 

    (9) a summary of significant changes in council and agency 
 finance and an analysis of fiscal trends. 

    The council shall present the report for discussion and 
 comment at a public meeting in the metropolitan area. 

    Subd. 4.    Financial reporting; budgeting.  The 
 advisory committee, with the assistance of the state auditor and 
 the legislative auditor, shall develop uniform or consistent 
 standards, formats, and procedures for the budgets and financial 
 reports of the council and all metropolitan agencies.  

    Subd. 4a.    Summary budget.  The council and each 
 metropolitan agency shall prepare a summary budget for agency 
 fiscal year 1988 and each year thereafter.  The advisory 
 committee, with the assistance of the state auditor and the 
 legislative auditor, shall develop guidelines and models for the 
 summary budgets.  The purpose of the summary budget is to 
 increase public knowledge and agency accountability by providing 
 citizens outside of the agency with a condensed, accessible, and 
 graphic description of the financial affairs of the agency.  The 
 document should contain a coherent, effectively communicated, 
 understandable statement of:  financial trends and forecasts; 
 budget policies and policy changes; agency financial 
 assumptions, objectives, and plans; revenue sources and 
 expenditures by program category; personnel policies, decisions, 
 and allocation; budgetary performance measures; and similar 
 matters serving the purpose of the document. 

    Subd. 4b.    Annual budget.  The council and each 
 metropolitan agency shall include in the annual budget: 

    (1) a statement of the reserve or fund balance carried 
 forward at the end of the budget year, for at least the two 
 preceding fiscal years; 

    (2) a comparison of budgeted and actual expenditures, 
 reported by department and, if the agency has a program budget, 
 by program, for at least the two preceding fiscal years; 

    (3) a comparison of budgeted and actual revenues, reported 
 by revenue source, for at least the two preceding fiscal years; 
 and 

    (4) a listing, by contract or project, of proposed or 
 anticipated expenditures for consultants and professional, 
 technical, and other similar services.  

    Subd. 5.    Administrative coordination.  The advisory 
 committee shall evaluate the benefits, costs, methods, and 
 effects, including operational effects, of joint or uniform and 
 coordinated exercise of powers by the council and metropolitan 
 agencies for appropriate administrative functions.  The study 
 must include at least ongoing managerial reporting, contracts, 
 purchasing, data processing, and personnel.  

    Subd. 6.    Personnel and ethical practices; 
 communication.  By January 1 of each year, the council and 
 each agency represented on the advisory committee established 
 under this section shall report to the legislature on the 
 following: 

    (1) agency personnel practices, including an analysis of 
 trends, compliance with legal requirements, health care and 
 other benefits, and salary levels in comparison with relevant 
 job markets; and 

    (2) ethical practices requirements for board members and 
 employees of each agency, including the sources of the 
 requirements, agency comparisons, and comparison with 
 requirements for state and local government officers and 
 employees; and 

    (3) the activities undertaken by each agency board member 
 and council member to regularly meet with and communicate with 
 local officials and legislators in the member's district about 
 issues before the agency or council. 

    The report on employee salaries under clause (1) must 
 include details of:  all lump sum payments or bonuses; and a 
 description of all payments, expense accounts, allowances, 
 including travel allowances, and other current benefits granted 
 to individuals that are not made generally available to 
 employees of the council or agency. 

    HIST: 1986 c 460 s 18; 1987 c 278 s 4-7; 1988 c 675 s 4,5; 
 1989 c 306 s 2-4; 1993 c 375 art 7 s 16; 1994 c 628 art 3 s 
 45,46; 1997 c 7 art 2 s 56-58