The state auditor shall have like power and duty to supervise the accounts of all cities not included in section 6.49. The state auditor may require the financial officers of any city not included in section 6.49 to send all books, accounts, and vouchers pertaining to the receipt, disbursement, and custody of its public funds to the Office of the State Auditor for examination. The state auditor may prescribe and install for such cities systems of accounts and reports, which shall be uniform for each class of cities and offices. The state auditor may conduct such examinations of accounts and records as the state auditor may deem the public interest to demand.
The report of such examination shall be filed with the mayor and city council or commission; and, in case of any violation of law, such report shall be filed with the city attorney thereof and with the county attorney of the county in which the administrative offices of such city are located, and these officials of the law shall institute such proceedings as the law and the public interest require.
(3280) 1913 c 555 s 7; 1949 c 33 s 4; 1951 c 186 s 1; 1961 c 586 s 2; 1973 c 492 s 14; 1986 c 444
Structure Minnesota Statutes
Chapters 4 - 9 — Constitutional Offices And Duties
Section 6.02 — Deputies, Employees.
Section 6.46 — Transfer Of Powers Of Public Examiner To State Auditor.
Section 6.47 — Accounting And Budgeting Systems; Investigation, Forms.
Section 6.475 — City And Town Accounting System Software.
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 6.64 — 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 6.755 — 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.