Minnesota Statutes
Chapters 4 - 9 — Constitutional Offices And Duties
Chapter 6 — State Auditor

Section 6.01 — Duties, Seal. - The state auditor shall superintend and manage the fiscal concerns...

Section 6.02 — Deputies, Employees. - The state auditor shall appoint a deputy, who may perform...

Section 6.46 — Transfer Of Powers Of Public Examiner To State Auditor. - Except as otherwise provided for in Laws 1973, chapter 492,...

Section 6.465 — Definitions. - Subdivision 1. Application. For the purposes of this chapter, the...

Section 6.47 — Accounting And Budgeting Systems; Investigation, Forms. - The state auditor shall inquire into the accounting and budgeting...

Section 6.475 — City And Town Accounting System Software. - (a) The state auditor may charge a onetime user fee...

Section 6.48 — - 6.48 [Repealed, 2015 c 77 art 2 s 88; 1Sp2015...

Section 6.481 — County Audits. - Subdivision 1. Powers and duties. All the powers and duties...

Section 6.49 — Cities Of First Class. - All powers and duties conferred and imposed upon the state...

Section 6.495 — Examination Of Fire Relief Associations. - Subdivision 1. Audit and examinations. All powers and duties conferred...

Section 6.496 — Volunteer Firefighter Relief Associations; State Board Of Investment Options. - (a) Annually, on or before March 1, the state auditor...

Section 6.50 — Cities Of Second, Third, Or Fourth Class. - The state auditor shall have like power and duty to...

Section 6.51 — Other Political Subdivisions. - All powers and duties of the state auditor herein imposed...

Section 6.515 — Audit Of Federal Money. - The state auditor, in respect to any political subdivision subject...

Section 6.52 — Testimonial Powers. - In all matters relating to official duties, the state auditor...

Section 6.53 — Refusal To Assist; Penalty. - Every person who shall refuse or neglect to obey any...

Section 6.54 — Examination Of Political Subdivision Records; Petition. - Subdivision 1. Petition of voters for audit. The registered voters...

Section 6.55 — Examination Of Records; Resolution Of Governing Body. - The governing body of any political subdivision by appropriate resolution...

Section 6.551 — Examination Of Grantees And Contractors Of Political Subdivisions. - The state auditor may examine the books, records, documents, and...

Section 6.552 — Audit Of County Or Municipal Hospitals And County Nursing Homes. - Subdivision 1. Hospitals. Notwithstanding the provisions of any law to...

Section 6.56 — Cost Of Examination, Payment. - Subdivision 1. [Repealed, 2008 c 200 s 22] Subd. 2....

Section 6.57 — Cost Of Examination, Collection. - On July 1 of each year, the state auditor shall...

Section 6.581 — State Auditor Enterprise Fund. - Subdivision 1. [Repealed, 1Sp2017 c 4 art 2 s 66]...

Section 6.582 — Personnel Plan. - Notwithstanding any law to the contrary, the state auditor shall...

Section 6.59 — Claim Of State For Cost Of Examination, Contest. - On or before September 1 of each year, following service...

Section 6.60 — State Auditor, Certification Of Amounts Due. - On October 1 of each year, the state auditor shall...

Section 6.61 — Subject To Prior Enactment Of Laws. - Subject to the provisions of Laws 1939, chapter 431, the...

Section 6.62 — Postaudit; Tax Levy. - Subdivision 1. Levy of tax. Counties, cities and towns are...

Section 6.63 — Application. - The units of government set forth in sections 6.465, 6.57,...

Section 6.64 — Cooperation With Public Accountants. - There shall be mutual cooperation between the state auditor and...

Section 6.65 — Minimum Procedures For Auditors, Prescribed. - The state auditor shall prescribe minimum procedures and the audit...

Section 6.66 — Certain Practices Of Public Accountants Authorized. - Any certified public accountant may engage in the practice of...

Section 6.67 — Public Accountants; Report Of Possible Misconduct. - Whenever a public accountant in the course of auditing the...

Section 6.68 — State Auditor May Assist Public Accountant In Audit. - Subdivision 1. Request to governing body. If in an audit...

Section 6.69 — Information Furnished Public Accountant By State Auditor. - Subdivision 1. Governmental accounting information. The state auditor, whenever time...

Section 6.70 — Access To Reports. - The state auditor and the public accountants shall have reasonable...

Section 6.71 — Scope Of Auditor's Investigation. - Whenever the governing body of a political subdivision shall have...

Section 6.715 — Classification Of State Auditor's Data. - Subdivision 1. Definitions. (a) For purposes of this section, "audit"...

Section 6.72 — State Auditor; Report To Legislature On Volunteer Firefighters' Relief Associations. - Subdivision 1. Reporting requirements. (a) Annually, the state auditor shall...

Section 6.74 — Information Collected From Local Governments. - The state auditor, or a designated agent, shall collect annually...

Section 6.745 — Summary Budget Data To State Auditor. - Subdivision 1. Cities. Annually, upon adoption of the city budget,...

Section 6.75 — Annual Report. - The state auditor shall make and file, annually, in the...

Section 6.755 — Reports To The Legislature. - Section 3.195 applies to the state auditor. For purposes of...

Section 6.756 — Special Districts; Information Required To Be Filed With State Auditor; Audits. - Subdivision 1. Governance documents must be filed. Each special district...

Section 6.76 — Political Subdivision Expenditures For Lobbyists. - (a) On or before January 31 of each year, all...

Section 6.78 — Best Practices Reviews. - The state auditor shall conduct best practices reviews that examine...

Section 6.79 — State Mandates. - A county, town, school district, or statutory or home rule...

Section 6.80 — Rule And Law Waiver Requests. - Subdivision 1. Generally. (a) A local government unit may request...

Section 6.91 — Local Performance Measurement And Reporting. - Subdivision 1. Reports of local performance measures. (a) A county...

Section 6.92 — Litigation Expenses; Legislative Report. - The state auditor must report to the chairs and ranking...