Minnesota Statutes
Chapter 103C — Soil And Water Conservation Districts
Section 103C.325 — Records; Audit; Information To State Board.

Subdivision 1. Records. The district board shall keep a full and accurate record of all proceedings and resolutions, regulations, and orders issued or adopted.
Subd. 2. Audit. The state auditor shall annually audit the books of the district and its supervisors, or, at the request of the district board, the state auditor may contract for an annual audit by a certified public accountant. The state auditor may determine that an annual audit of a district is not necessary, in which case an audit shall be made at least every four years.
Subd. 3. Information to state board. The supervisors shall furnish to the state board, upon request, copies of the ordinances, rules, regulations, orders, contracts, forms, and other documents that they adopt or use, and other information concerning their activities as the state board requires in the performance of its duties under this chapter.
1990 c 391 art 3 s 18

Structure Minnesota Statutes

Minnesota Statutes

Chapters 103A - 114B — Water

Chapter 103C — Soil And Water Conservation Districts

Section 103C.001 — Citation; Water Law.

Section 103C.005 — Soil And Water Conservation Policy.

Section 103C.009 — Citation.

Section 103C.101 — Definitions.

Section 103C.201 — Forming Soil And Water Conservation Districts.

Section 103C.205 — Annexing Additional Area.

Section 103C.211 — Consolidating Districts.

Section 103C.215 — Changing Name.

Section 103C.221 — Changing Location Of Principal Office.

Section 103C.225 — Terminating Districts.

Section 103C.231 — Cooperation Between Districts And Other Public Agencies.

Section 103C.235 — State Agencies To Cooperate.

Section 103C.305 — General Election Of Supervisors.

Section 103C.311 — Supervisor Districts.

Section 103C.315 — Supervisors.

Section 103C.321 — Officers And Employees.

Section 103C.325 — Records; Audit; Information To State Board.

Section 103C.331 — Powers Of District Boards.

Section 103C.332 — Soil And Water Conservation Districts; Duties And Services.

Section 103C.335 — Technical And Administrative Assistance To Districts.

Section 103C.401 — Board Of Water And Soil Resources.

Section 103C.405 — Program Plan.

Section 103C.501 — Cost-sharing Conservation Contracts For Erosion Control And Water Management.

Section 103C.601 — Works Of Improvement.

Section 103C.605 — County Determination Of Project.

Section 103C.611 — Project Without Assessments.

Section 103C.615 — Action On Project With Assessments.

Section 103C.621 — Project Bonds.

Section 103C.625 — Status Of Discontinued Project.

Section 103C.631 — Repair.

Section 103C.635 — Appeals.