Minnesota Statutes
Chapter 103E — Drainage
Section 103E.661 — Examining And Establishing Drainage System Accounts; State Auditor.

Subdivision 1. Application to examine accounts. A county may apply, by resolution, to the state auditor to examine the accounts and records of any or all drainage systems in the county.
Subd. 2. Establishing accounts. The auditor must establish a system of accounts for each drainage system applied for in the county.
Subd. 3. Paying expenses. The compensation and travel and hotel expenses of the examining accountant must be audited, allowed, and paid into the state treasury by the board. The money must be credited to the general fund. The county auditor shall apportion the expenses among the drainage systems in the county.
1990 c 391 art 5 s 89

Structure Minnesota Statutes

Minnesota Statutes

Chapters 103A - 114B — Water

Chapter 103E — Drainage

Section 103E.005 — Definitions.

Section 103E.011 — Drainage Authority Powers.

Section 103E.015 — Considerations Before Drainage Work Is Done.

Section 103E.021 — Planting Ditches With Perennial Vegetation.

Section 103E.025 — Procedure For Drainage Project That Affects State Land Or Water Area Used For Conservation.

Section 103E.031 — Connection With Drains In Adjoining States.

Section 103E.035 — Defective Notice.

Section 103E.041 — Personal Service In Lieu Of Other Methods Of Notice.

Section 103E.043 — Informal Meetings.

Section 103E.045 — Failure To Attend Hearings; Drainage Authority.

Section 103E.051 — Defective Proceedings.

Section 103E.055 — Reimbursing Cost Of Former Surveys When Used Later.

Section 103E.061 — Right Of Entry.

Section 103E.065 — Drainage Inspectors.

Section 103E.067 — Ditch Buffer Strip; Annual Reporting.

Section 103E.071 — County Attorney.

Section 103E.075 — Obstructing Drainage System.

Section 103E.081 — Crimes Related To Drainage Systems; Penalties.

Section 103E.085 — Enforcement.

Section 103E.091 — Appeals.

Section 103E.095 — Appeal From Orders Dismissing Or Establishing Drainage Systems.

Section 103E.097 — Attorney Fees On Appeal.

Section 103E.101 — Drainage Proceeding And Construction Records.

Section 103E.105 — Advice About Drainage Questions.

Section 103E.111 — Field Surveys And Investigations By Director.

Section 103E.115 — Hydrological And Drainage Information.

Section 103E.121 — Drain Tile; Manufacturing Studies.

Section 103E.202 — Petitions.

Section 103E.212 — New Drainage System Projects.

Section 103E.215 — Improving Drainage Systems.

Section 103E.221 — Improving Outlets.

Section 103E.225 — Laterals.

Section 103E.227 — Impounding, Rerouting, And Diverting Drainage System Waters.

Section 103E.231 — Dismissing Or Delaying Proceedings; Petitioners.

Section 103E.235 — Drainage System In Two Or More Counties.

Section 103E.238 — County Attorney Review Of Petition And Bond.

Section 103E.241 — Engineer.

Section 103E.245 — Preliminary Survey And Preliminary Survey Report.

Section 103E.251 — Filing Preliminary Survey Report.

Section 103E.255 — Commissioner's Preliminary Advisory Report.

Section 103E.261 — Preliminary Hearing.

Section 103E.265 — Order For Detailed Survey And Survey Report.

Section 103E.271 — Detailed Survey.

Section 103E.275 — Engineer's Variance From Drainage Authority Order.

Section 103E.281 — Soil Survey.

Section 103E.285 — Detailed Survey Report.

Section 103E.291 — Filing Detailed Survey Report.

Section 103E.295 — Revising Engineer's Detailed Survey Report After Acceptance.

Section 103E.301 — Commissioner's Final Advisory Report.

Section 103E.305 — Viewers' Appointment And Qualification.

Section 103E.311 — Viewer Duties.

Section 103E.315 — Assessing Drainage Benefits And Damages.

Section 103E.321 — Viewers' Report.

Section 103E.323 — Property Owners' Report.

Section 103E.325 — Final Hearing Notice.

Section 103E.331 — Jurisdiction Of Property By Drainage Authority.

Section 103E.335 — Proceedings At Final Hearing.

Section 103E.341 — Drainage Authority Final Order.

Section 103E.345 — Apportioning Cost For Joint County Drainage Systems.

Section 103E.351 — Redetermining Benefits And Damages.

Section 103E.401 — Use Of Drainage System As Outlet.

Section 103E.405 — Outlets In Adjoining States.

Section 103E.411 — Drainage System As Outlet For Municipality.

Section 103E.501 — Contract And Bond.

Section 103E.505 — Awarding Construction Contract.

Section 103E.511 — Contract Not Awarded; Excessive Bids Or Costs.

Section 103E.515 — Damages; Payment.

Section 103E.521 — Construction Supervision.

Section 103E.525 — Constructing And Maintaining Bridges And Culverts.

Section 103E.526 — Constructing Road Instead Of Bridge Or Culvert.

Section 103E.53 — Rules To Standardize Forms.

Section 103E.531 — Inspecting Drainage Construction; Partial Payments.

Section 103E.535 — Partial Payment Of Retained Contract Amounts.

Section 103E.541 — Extending Time On Contracts.

Section 103E.545 — Reducing Contractor's Bond.

Section 103E.551 — Contractor Default.

Section 103E.555 — Accepting Contract.

Section 103E.601 — Drainage Lien Statement.

Section 103E.605 — Effect Of Filed Drainage Lien.

Section 103E.611 — Paying Drainage Liens And Interest.

Section 103E.615 — Enforcing Assessments.

Section 103E.621 — Satisfying Liens.

Section 103E.625 — Subdivision By Platting; Liens Apportioned.

Section 103E.631 — Apportioning Liens.

Section 103E.635 — Drainage Bond Issues.

Section 103E.641 — Drainage Funding Bonds.

Section 103E.645 — Allowance And Payment Of Fees And Expenses.

Section 103E.651 — Drainage System Account.

Section 103E.655 — Paying Drainage System Costs.

Section 103E.661 — Examining And Establishing Drainage System Accounts; State Auditor.

Section 103E.701 — Repairs.

Section 103E.705 — Repair Procedure.

Section 103E.711 — Cost Apportionment For Joint County Drainage Systems.

Section 103E.715 — Repair By Petition.

Section 103E.721 — Replacement And Hydraulic Capacity Of Bridges And Culverts.

Section 103E.725 — Cost Of Repair.

Section 103E.728 — Apportioning Repair Costs.

Section 103E.729 — Apportioning Repair Costs; Alternative Option.

Section 103E.731 — Assessment; Bonds.

Section 103E.735 — Drainage Systems; Repair Fund.

Section 103E.741 — Property Not Assessed Benefits; Hearing.

Section 103E.745 — Cost Of Repair Exceeding Benefits In Anoka County.

Section 103E.801 — Consolidating Or Dividing Drainage Systems.

Section 103E.805 — Removing Property From Drainage System.

Section 103E.806 — Partial Abandonment Of Drainage System.

Section 103E.811 — Abandoning Drainage System.

Section 103E.812 — Transfer Of All Or Part Of Drainage System.