Minnesota Statutes
Chapter 6 — State Auditor
Section 6.51 — Other Political Subdivisions.

All powers and duties of the state auditor herein imposed and conferred with respect to the supervision, inspection, and examination of books and accounts of cities in section 6.50 are herewith extended to all political subdivisions of this state. A copy of the report of such examination shall be filed, subject to public inspection, with the clerk or chief administrative officer of the political subdivision receiving such examination, and an additional copy with the county auditor of the county in which the administrative offices of the political subdivision are located. If such report disclose malfeasance, misfeasance, or nonfeasance in office, the state auditor shall file such copy with the county attorney of the county in which the administrative offices of the political subdivision are located, and the county attorney shall institute such proceedings as the law and the public interest require.
(3281) 1913 c 555 s 8; 1961 c 586 s 3; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 2008 c 200 s 3

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.