Subdivision 1. Audit. The county board in each county may carefully examine and audit such accounts, books, and vouchers of the county treasurer as will enable it to ascertain the kind, description, and amount of funds in the treasury of such county, or belonging thereto, without previous notice to the treasurer. The county board shall also witness and attest the transfer and delivery of accounts, books, vouchers, and funds by each outgoing treasurer to the successor in office.
Subd. 2. Board may employ assistants. The county board may employ the assistance of any county officer or employee or any certified public accountant where such assistance is deemed necessary by the county board to accomplish the internal audit or other functions involved. A certified public accountant is a person who for a period of three years prior to the date of such employment has been actively engaged in the practice of public accounting in accordance with chapter 326A.
(844) RL s 499; 1909 c 22 s 1; 1953 c 101 s 1; 1967 c 409 s 2; 1986 c 444; 2010 c 191 s 7
Structure Minnesota Statutes
Chapters 370 - 403 — Counties, County Officers, Regional Authorities
Chapter 385 — County Treasurer
Section 385.01 — Election; Eligibility.
Section 385.02 — Deputies; Bonds, Except For Ramsey County.
Section 385.03 — Failure To Qualify.
Section 385.04 — Accurate Account Kept.
Section 385.05 — Receipt And Payment Of Money.
Section 385.06 — Accounts Audited.
Section 385.07 — Funds, Where Deposited Or Invested.
Section 385.071 — Electronic Funds Transfer.
Section 385.09 — Bonds Of Depositories.
Section 385.10 — Proposals By Banks.
Section 385.12 — Deposit In Official Capacity; Failure.
Section 385.13 — Public Funds Kept Separate.
Section 385.14 — Insurance, Loss By Robbery Or Burglary.
Section 385.18 — Exemption From Liability.
Section 385.19 — Accounts Exhibited.
Section 385.20 — Failure To Settle.
Section 385.21 — Action Against.
Section 385.23 — Money Collected.
Section 385.24 — Refusal To Execute Process.
Section 385.25 — Proceedings Against Deputy.
Section 385.26 — New Bond; Insolvency Of Surety.
Section 385.27 — Failure To Give Bond.
Section 385.28 — Purchase Of Orders Or Warrants At Discount Prohibited.
Section 385.29 — Lending Of County Funds Prohibited; Penalty.
Section 385.30 — To Prosecute Bonds.
Section 385.31 — Payment Of County Orders Or Warrants.
Section 385.32 — Temporary Fund Transfer To Save Interest On Warrants.
Section 385.33 — Laws Not Repealed.
Section 385.34 — To Deposit Orders; Auditor's Duty.
Section 385.373 — Salaries, Fees, Budget; Counties Under 75,000; Appeals.
Section 385.38 — Employees, Pay In Certain Counties; Fees.
Section 385.39 — Money And Books Delivered To Successor.