Subdivision 1. Records; rules. A record of every appropriation shall be kept by the county auditor, or by an officer, agent, or employee designated by rule, which will at all times show the amount of any appropriation which has been expended, contracted, or obligated, and the remaining unencumbered amount which is available for expenditure, to the extent necessary to enable every officer, agent, or employee who has authority to incur an obligation to know whether incurring an additional obligation will exceed the appropriation. The auditor shall make and may amend rules governing in detail the manner in which boards, commissions, administrative officers, and employees of the county incur, record, and report obligations as reasonably necessary to regulate the keeping of the records required by this section and to enable the auditor to determine and certify whether an obligation is within and pursuant to an appropriation made as required by sections 383C.021 to 383C.026. The rules, upon adoption by the county board, shall bind all boards, commissions, officers, agents, and employees. No contract or obligation shall be valid for any purpose unless it is incurred, recorded, reported, and certified in accordance with the rules. No claim or payroll shall be presented to the county board or other board, commission, or agency for allowance, or allowed unless it has been audited by the auditor and certified by the auditor to have been incurred within and pursuant to an appropriation as required by sections 383C.021 to 383C.026. The auditor shall not certify a claim or payroll without ascertaining that it has been so incurred. No claim or payroll shall be allowed or paid until certified by the auditor. Before certifying any claim or payroll, the auditor shall ascertain that the goods or services have actually been received by the county as shown by a receiving report or time record signed by an officer, agent, or employee who has personal knowledge that the goods or services were received or furnished to the county. A person who falsely or fraudulently signs a receiving report or time record is personally liable to the county for any loss sustained.
Subd. 2. Payments and obligations prohibited. No payment shall be made or obligation incurred against an allotment or appropriation except in accordance with an appropriation duly made in the adopted budget. An authorization of payment or incurring of obligation in violation of this section is void and a payment so made is illegal.
Subd. 3. Accounting principles. The county shall use generally accepted accounting principles in the management of its accounting records.
1989 c 240 s 7
Structure Minnesota Statutes
Chapters 370 - 403 — Counties, County Officers, Regional Authorities
Chapter 383C — St. Louis County
Section 383C.021 — Budget And Financial Administration.
Section 383C.022 — Capital Program.
Section 383C.023 — Reduction Of Appropriations.
Section 383C.024 — Appropriations And Tax Levy.
Section 383C.025 — Amendments.
Section 383C.026 — Lapse Of Appropriations.
Section 383C.027 — Administration Of Budget.
Section 383C.03 — St. Louis County Civil Service Commission.
Section 383C.031 — Commissioners; Appointment; Qualifications.
Section 383C.032 — Appointment Of Human Resources Director.
Section 383C.033 — Meetings; Records; Rules And Regulations.
Section 383C.034 — Duties Of Director.
Section 383C.035 — Unclassified Civil Service.
Section 383C.037 — Classification Plan.
Section 383C.038 — Allocation Of Positions.
Section 383C.039 — Additional Classes.
Section 383C.04 — Reemployment.
Section 383C.042 — Rejection Of Application; Refusal To Test Or Refer.
Section 383C.0425 — Prohibiting Or Obstructing Persons From Taking Tests.
Section 383C.044 — Transfer And Demotion Of Employees.
Section 383C.045 — Layoff Of Employees.
Section 383C.046 — Certification Of Payrolls.
Section 383C.048 — Commission May Subpoena Witnesses.
Section 383C.05 — Political Activity.
Section 383C.051 — Discipline Listed In This Section Requires Cause.
Section 383C.056 — Inconsistent Acts Repealed.
Section 383C.07 — Members Of Boards And Commissions; Terms Of Office.
Section 383C.071 — Board Of Adjustment; Alternates.
Section 383C.072 — Land Investment Board.
Section 383C.074 — Extension Committee.
Section 383C.081 — Housing And Redevelopment Authority.
Section 383C.09 — Members Serving On Commissions And Other Boards.
Section 383C.091 — Chair's Contingent Fund.
Section 383C.092 — Borrowing From Federal Agencies.
Section 383C.093 — County Printing.
Section 383C.094 — Repair Of Ditches.
Section 383C.131 — Assistant County Attorneys And Clerks.
Section 383C.134 — Elected Officials; Compensation.
Section 383C.135 — Surety Bonds.
Section 383C.136 — Organization Of Offices.
Section 383C.16 — County Fair; Maintaining.
Section 383C.161 — Community Fair Associations; Appropriation.
Section 383C.162 — Appropriation For County Fairgrounds.
Section 383C.163 — Reimbursement Of County Agricultural Society.
Section 383C.164 — Fairgrounds; Exempt From Taxation.
Section 383C.17 — Courthouse Building Commission.
Section 383C.172 — Courthouse Closing.
Section 383C.173 — Conciliation Court; Personal Receiverships.
Section 383C.19 — Emergency Jobs Program.
Section 383C.201 — Ambulance Service.
Section 383C.23 — Highway Load Limits.
Section 383C.232 — State And Other Road Numbers.
Section 383C.233 — Road Equipment; Rentals.
Section 383C.234 — Removal Of Snow.
Section 383C.235 — Road And Bridge Money From Unorganized Townships.
Section 383C.26 — Improvement Of Recreational Facilities.
Section 383C.261 — Water Improvements.
Section 383C.28 — Off-sale Licenses In Certain Places.
Section 383C.29 — Angora Township; Off-sale License.
Section 383C.293 — Seasonal On-sale Liquor Licenses.
Section 383C.36 — County Board May Expend County Funds In Duluth.
Section 383C.39 — Education; School Districts; Unorganized Territories.
Section 383C.392 — Grants For Hot Lunches In Certain Rural Schools.
Section 383C.42 — Juvenile Detention Centers; Tax Levy.
Section 383C.421 — Special Investigator.
Section 383C.425 — Volunteer Rescue Squad.
Section 383C.452 — Petition For Resurvey.
Section 383C.453 — Hearing On Petition.
Section 383C.454 — Survey May Be Ordered.
Section 383C.455 — Surveyor To Keep Field Notes.
Section 383C.456 — Plat And Field Notes To Be Filed.
Section 383C.457 — Expense Of Survey.
Section 383C.458 — Notice Of Assessment For Expense.
Section 383C.459 — Expense To Be Assessed Against Land.
Section 383C.46 — Expense To Be Paid From County Revenue Fund.
Section 383C.461 — Appeal To District Court.
Section 383C.462 — Not To Affect Agreed Lines Or Roads.
Section 383C.463 — County Board May Contract.
Section 383C.48 — Exemption From Property Tax For Leased Property.
Section 383C.482 — Tax Search Certificates.
Section 383C.522 — Tax-forfeited Lands; Easement.
Section 383C.555 — May Levy To Maintain, Support County Extension Work.
Section 383C.58 — Travel Expense Of Commissioners.
Section 383C.581 — Automobile Expense Of Commissioners.
Section 383C.582 — Commissioners; Travel Expense; Allocation.
Section 383C.70 — Promotional Bureau; Tort Liability.
Section 383C.71 — Warrants And Accounts.
Section 383C.72 — Donation Of State Lands; Governor's Duties.
Section 383C.721 — Trust Fund Land; Condemnation.
Section 383C.722 — Add Section 383c.72 Land Value To Section 282.08 Split.
Section 383C.725 — Recorder's Fees.
Section 383C.73 — County Historical Societies.
Section 383C.74 — Historical Work.
Section 383C.75 — Automobile Garage And Repair Shop.
Section 383C.79 — Temporary Toilets For Smelters; Dnr May Reimburse.
Section 383C.797 — St. Louis County; 7th County Commissioner District.
Section 383C.806 — Polling Place; Evergreen Firehall.
Section 383C.807 — May Contract For Solid Waste Management Services.