Subdivision 1. [Repealed, 1Sp2017 c 4 art 2 s 66]
Subd. 2. Contract with private parties; equipment acquisition. When full-time personnel are not available, the state auditor may contract with a private entity for accounting and other technical services. Notwithstanding any law to the contrary, the acquisition of equipment may include duplicating equipment to be used in producing the reports issued by the Office of the State Auditor.
Subd. 3. Schedule of charges. The state auditor may adjust the schedule of charges for the examinations performed so that the charges are sufficient to cover all costs of the examinations performed and that the aggregate charges collected are sufficient to pay all salaries and other expenses, including the charges for the use of the equipment used in connection with the reimbursable examinations performed, and the cost of contracting for accounting and other technical services. The schedule of charges shall be based on an estimate of the cost of performing reimbursable examinations including, but not limited to, salaries, office overhead, equipment, authorized contracts, and other expenses. The state auditor may allocate a proportionate part of the total costs to an hourly or daily charge for each person or class of persons engaged in the performance of an examination. The schedule of charges shall reflect an equitable charge for the expenses incurred in the performance of any given examination. The state auditor shall review and adjust the schedule of charges for the examinations performed at least annually. All schedules of charges must be approved by the commissioner of management and budget before the charges are adopted to ensure that the amount collected is sufficient to pay all the costs connected with the examinations performed during the fiscal year.
Subd. 4. Reports to legislature. At least 30 days before implementing increased charges for examinations, the state auditor must report the proposed increases to the chairs and ranking minority members of the committees in the house of representatives and the senate with jurisdiction over the budget of the state auditor. By January 15 of each odd-numbered year, the state auditor must report to the chairs and ranking minority members of the legislative committees and divisions with primary jurisdiction over the budget of the state auditor a summary of anticipated revenues, and expenditures related to examinations for the biennium ending June 30 of that year. The report must also include for the biennium the number of full-time equivalents, by division, employed by the Office of the State Auditor, any audit rate changes stated as a percentage, the number of audit reports issued, and the number of counties audited.
2013 c 142 art 3 s 13; 1Sp2017 c 4 art 2 s 13
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.