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383B.111 BUDGET AND FINANCIAL ADMINISTRATION.
    Subdivision 1. Duties of the county board. The Board of Commissioners of Hennepin
County shall annually adopt a budget for the next fiscal year. The budget shall be a complete
financial plan for the next year. The board may create fund accounts which shall be in accordance
with generally accepted accounting principles and such statutes and regulations issued by state or
federal regulatory agencies as may be applicable to account for the assets, liabilities, revenues and
expenditures of the county.
    Subd. 2. Duties of the county administrator. The county administrator shall prepare and
present recommendations concerning the budget to be adopted for the next fiscal year, implement
accounting practices consistent with generally accepted accounting principles and implement
other matters of a budget, financial or accounting nature as required. The administrator may
establish administrative guidelines and procedures necessary to carry out the purposes of sections
383B.111 to 383B.119.
History: 1979 c 198 art 2 s 1

Official Publication of the State of Minnesota
Revisor of Statutes