Minnesota Statutes
Chapter 6 — State Auditor
Section 6.49 — Cities Of First Class.

All powers and duties conferred and imposed upon the state auditor with respect to state and county officers, institutions, property, and improvements are hereby extended to cities of the first class. Copies of the written report of the state auditor on the financial condition and accounts of such city shall be filed in the state auditor's office, with the mayor, city council, and city comptroller thereof, and with the city commissioners, if such city have such officers. If such report disclose malfeasance, misfeasance, or nonfeasance in office, copies thereof shall be filed with the city attorney thereof and with the county attorney of the county in which such city is located, and these officials of the law shall institute such proceedings, civil or criminal, as the law and the public interest require.
The state auditor shall bill said cities monthly for services rendered, including any examination, and the officials responsible for approving and paying claims shall cause said bill to be promptly paid.
A city that first became a city of the first class after 2009 may provide for an audit to be performed by a certified public accountant firm meeting the requirements of section 326A.05 instead of having an audit performed by the state auditor. An audit performed under this paragraph must meet the standards and be in the form required by the state auditor. The state auditor may require additional information from the certified public accountant firm that the state auditor deems in the public interest, but the state auditor must accept the audit unless the state auditor determines that it does not meet recognized industry auditing standards or is not in the form required by the state auditor.
(3279) 1913 c 555 s 6; 1949 c 206 s 1; 1973 c 492 s 14; 1986 c 444; 1Sp2003 c 1 art 2 s 5; 1Sp2011 c 10 art 3 s 23

Structure Minnesota Statutes

Minnesota Statutes

Chapters 4 - 9 — Constitutional Offices And Duties

Chapter 6 — State Auditor

Section 6.01 — Duties, Seal.

Section 6.02 — Deputies, Employees.

Section 6.46 — Transfer Of Powers Of Public Examiner To State Auditor.

Section 6.465 — Definitions.

Section 6.47 — Accounting And Budgeting Systems; Investigation, Forms.

Section 6.475 — City And Town Accounting System Software.

Section 6.48 —

Section 6.481 — County Audits.

Section 6.49 — Cities Of First Class.

Section 6.495 — Examination Of Fire Relief Associations.

Section 6.496 — Volunteer Firefighter Relief Associations; State Board Of Investment Options.

Section 6.50 — Cities Of Second, Third, Or Fourth Class.

Section 6.51 — Other Political Subdivisions.

Section 6.515 — Audit Of Federal Money.

Section 6.52 — Testimonial Powers.

Section 6.53 — Refusal To Assist; Penalty.

Section 6.54 — Examination Of Political Subdivision Records; Petition.

Section 6.55 — Examination Of Records; Resolution Of Governing Body.

Section 6.551 — Examination Of Grantees And Contractors Of Political Subdivisions.

Section 6.552 — Audit Of County Or Municipal Hospitals And County Nursing Homes.

Section 6.56 — Cost Of Examination, Payment.

Section 6.57 — Cost Of Examination, Collection.

Section 6.581 — State Auditor Enterprise Fund.

Section 6.582 — Personnel Plan.

Section 6.59 — Claim Of State For Cost Of Examination, Contest.

Section 6.60 — State Auditor, Certification Of Amounts Due.

Section 6.61 — Subject To Prior Enactment Of Laws.

Section 6.62 — Postaudit; Tax Levy.

Section 6.63 — Application.

Section 6.64 — Cooperation With Public Accountants.

Section 6.65 — Minimum Procedures For Auditors, Prescribed.

Section 6.66 — Certain Practices Of Public Accountants Authorized.

Section 6.67 — Public Accountants; Report Of Possible Misconduct.

Section 6.68 — State Auditor May Assist Public Accountant In Audit.

Section 6.69 — Information Furnished Public Accountant By State Auditor.

Section 6.70 — Access To Reports.

Section 6.71 — Scope Of Auditor's Investigation.

Section 6.715 — Classification Of State Auditor's Data.

Section 6.72 — State Auditor; Report To Legislature On Volunteer Firefighters' Relief Associations.

Section 6.74 — Information Collected From Local Governments.

Section 6.745 — Summary Budget Data To State Auditor.

Section 6.75 — Annual Report.

Section 6.755 — Reports To The Legislature.

Section 6.756 — Special Districts; Information Required To Be Filed With State Auditor; Audits.

Section 6.76 — Political Subdivision Expenditures For Lobbyists.

Section 6.78 — Best Practices Reviews.

Section 6.79 — State Mandates.

Section 6.80 — Rule And Law Waiver Requests.

Section 6.91 — Local Performance Measurement And Reporting.

Section 6.92 — Litigation Expenses; Legislative Report.