Minnesota Statutes
Chapter 6 — State Auditor
Section 6.52 — Testimonial Powers.

In all matters relating to official duties, the state auditor shall have the powers possessed by courts of law to issue subpoenas and cause them to be served and enforced. All state and county auditors, treasurers, and other public officials, and their respective deputies and employees, all officers, directors, and employees of all railway and other companies required by law to pay taxes to the state upon a gross earnings basis, and all persons having dealings with or knowledge of the affairs or methods of such companies, and likewise all corporations, firms, and individuals having business involving the receipt, disbursement, or custody of the public funds shall at all times afford reasonable facilities for such examinations, make such returns and reports to the state auditor as required, attend and answer under oath the auditor's lawful inquiries, produce and exhibit such books, accounts, documents, and property as the auditor may desire to inspect, and in all things aid the auditor in the performance of duties.
(3283) 1913 c 555 s 10; 1973 c 492 s 14; 1986 c 444

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.