Title Minnesota Statutes, Minnesota Statutes

6.65 MINIMUM PROCEDURES FOR AUDITORS, PRESCRIBED. The state auditor shall prescribe minimum procedures and the audit scope for auditing the books, records, accounts, and affairs of political subdivisions in Minnesota. The minimum scope for audits of all political subdivisions mus…

6.66 CERTAIN PRACTICES OF PUBLIC ACCOUNTANTS AUTHORIZED. Any certified public accountant may engage in the practice of auditing the books, records, accounts, and affairs of political subdivisions that are not otherwise required by law to be audited exclusively by the state audito…

6.67 PUBLIC ACCOUNTANTS; REPORT OF POSSIBLE MISCONDUCT. Whenever a public accountant in the course of auditing the books and affairs of a political subdivision or a local public pension plan governed by chapter 354A or 424A or Laws 2013, chapter 111, article 5, sections 31 to 42,…

6.68 STATE AUDITOR MAY ASSIST PUBLIC ACCOUNTANT IN AUDIT. § Subdivision 1.Request to governing body. If in an audit of a political subdivision a public accountant has need of the assistance of the state auditor, the accountant may obtain such assistance by requesting the governin…

6.69 INFORMATION FURNISHED PUBLIC ACCOUNTANT BY STATE AUDITOR. § Subdivision 1.Governmental accounting information. The state auditor, whenever time and facilities permit, shall furnish information to public accountants, when requested by them to do so, concerning governmental ac…

6.70 ACCESS TO REPORTS. The state auditor and the public accountants shall have reasonable access to each other's audit reports, working papers, and audit programs concerning audits made by each of the political subdivisions. History: 1957 c 631 s 7; 1973 c 123 art 5 s 7; 1973 c …

6.71 SCOPE OF AUDITOR'S INVESTIGATION. Whenever the governing body of a political subdivision shall have requested a public accountant to make an audit of its books and affairs, and such audit is in progress or has been completed, and registered voters or electors petition or the…

6.715 CLASSIFICATION OF STATE AUDITOR'S DATA. § Subdivision 1.Definitions. (a) For purposes of this section, "audit" means an examination, financial audit, compliance audit, or investigation performed by the state auditor. (b) The definitions in section 13.02 apply to this sectio…

6.72 STATE AUDITOR; REPORT TO LEGISLATURE ON VOLUNTEER FIREFIGHTERS' RELIEF ASSOCIATIONS. § Subdivision 1.Reporting requirements. (a) Annually, the state auditor shall report to the legislature on the general financial condition of the various volunteer firefighters' relief assoc…

6.74 INFORMATION COLLECTED FROM LOCAL GOVERNMENTS. The state auditor, or a designated agent, shall collect annually from all city, county, and other local units of government, information as to the assessment of property, collection of taxes, receipts from licenses and other sour…

6.745 SUMMARY BUDGET DATA TO STATE AUDITOR. § Subdivision 1.Cities. Annually, upon adoption of the city budget, the city council of each home rule charter or statutory city shall forward summary budget information to the Office of the State Auditor. The summary budget information…

6.75 ANNUAL REPORT. The state auditor shall make and file, annually, in the state auditor's office a summary report of the information collected, with such compilations and analyses and interpretations as may be deemed helpful. Copies of such report may be made and distributed to…

6.755 REPORTS TO THE LEGISLATURE. Section 3.195 applies to the state auditor. For purposes of determining whether members or employees of the legislature wish to receive reports or publications prepared by the state auditor, the state auditor may send a brief listing of reports t…

6.756 SPECIAL DISTRICTS; INFORMATION REQUIRED TO BE FILED WITH STATE AUDITOR; AUDITS. § Subdivision 1.Governance documents must be filed. Each special district must file with the state auditor, within 60 days of adoption, any document relating to the governance of the district, i…

6.76 POLITICAL SUBDIVISION EXPENDITURES FOR LOBBYISTS. (a) On or before January 31 of each year, all political subdivisions shall report to the state auditor, on forms prescribed by the auditor, their estimated expenditures paid for the previous calendar year to a lobbyist as def…

6.78 BEST PRACTICES REVIEWS. The state auditor shall conduct best practices reviews that examine the procedures and practices used to deliver local government services, determine the methods of local government service delivery, identify variations in cost and effectiveness, and …

6.79 STATE MANDATES. A county, town, school district, or statutory or home rule charter city may file a written resolution with the state auditor objecting to a state mandate or making recommendations for reforming a state mandate. The state auditor must list on the state auditor…

6.80 RULE AND LAW WAIVER REQUESTS. § Subdivision 1.Generally. (a) A local government unit may request the state auditor to grant a waiver from one or more administrative rules or a temporary, limited exemption from enforcement of state procedural laws governing delivery of servic…

6.91 LOCAL PERFORMANCE MEASUREMENT AND REPORTING. § Subdivision 1.Reports of local performance measures. (a) A county or city that elects to participate in the standard measures program must report its results to its citizens annually through publication, direct mailing, posting …

6.92 LITIGATION EXPENSES; LEGISLATIVE REPORT. The state auditor must report to the chairs and ranking minority members of the committees in the house of representatives and the senate with jurisdiction over the Office of the State Auditor by July 1, 2017, and January 1, 2018, and…

6.93 EXPENSES OF STATE AUDITOR-ELECT. § Subdivision 1.Definitions. (a) For purposes of this section, the terms defined have the meanings given them. (b) "State auditor-elect" means the person who is not currently state auditor and is the apparent successful candidate for the Offi…