Subdivision 1. Approval requirements. Money of the district shall be paid only upon approval of the board of directors and by warrant or other instrument in writing signed by the president and by the treasurer of the district. In case of the death, absence, or other disqualification of the president, the vice-president shall sign warrants or other instruments.
Subd. 2. Calendar fiscal year; audit. The fiscal year of the district shall coincide with the calendar year. The board of directors, at the close of each year's business, shall cause an audit of the books, records and financial affairs of the district to be made by an experienced certified public accountant, copies of a written report of which audit, certified to by the auditors, shall be placed and kept on file at the principal place of business of the district and shall be filed with the secretary of state.
1978 c 744 s 32; 2010 c 191 s 3
Structure Minnesota Statutes
Chapter 110A — Rural Water User Districts
Section 110A.01 — Policy Statement.
Section 110A.02 — Definitions.
Section 110A.03 — Water User District; Organization.
Section 110A.04 — Petition For Organization.
Section 110A.05 — Lands Included.
Section 110A.06 — Organizing District Within Territorial Boundaries Of Another District.
Section 110A.07 — Directors; Election.
Section 110A.08 — Grouping Of Directors Elected At Large; Term Of Office.
Section 110A.09 — Petition; Signatures.
Section 110A.10 — Instruments Constituting Petition.
Section 110A.11 — Maps, Plans, And Estimates.
Section 110A.12 — Petition; Compliance.
Section 110A.13 — Publishing Petition.
Section 110A.14 — Protest Against Organization.
Section 110A.15 — Investigating Proposed District And Works.
Section 110A.16 — Feasibility; Recording; Establishment.
Section 110A.17 — Directors; Qualification; Meeting.
Section 110A.18 — Additional Territory.
Section 110A.19 — Petition To Include Additional Territory.
Section 110A.20 — Maps; Plans; Estimates.
Section 110A.21 — Publication; Protests.
Section 110A.22 — Approval Of Extension.
Section 110A.23 — Members; Election; Terms.
Section 110A.24 — Election; Time, Place, Purpose, Rules.
Section 110A.26 — Officers And Executive Committee; Surety Bond.
Section 110A.27 — Corporate Powers; Rules, Minutes, Books, Records.
Section 110A.29 — Contracts For Public Works, Buildings, Materials.
Section 110A.31 — Service Charges.
Section 110A.32 — Disbursements; Fiscal Year; Audits.
Section 110A.33 — Works; Ownership; Sale.
Section 110A.34 — Foreclosure.