Bill Text: MN HF705 | 2011-2012 | 87th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Audit requirements delayed for new first class cities, publication and reporting requirements eliminated, surplus law library fund use provided, county clerk hiring requirements repealed, seed and feed loan provisions repealed, and Ramsey County Community Corrections Department duties provided.
Spectrum: Moderate Partisan Bill (Republican 7-2)
Status: (Introduced - Dead) 2011-05-17 - Second reading [HF705 Detail]
Download: Minnesota-2011-HF705-Engrossed.html
Bill Title: Audit requirements delayed for new first class cities, publication and reporting requirements eliminated, surplus law library fund use provided, county clerk hiring requirements repealed, seed and feed loan provisions repealed, and Ramsey County Community Corrections Department duties provided.
Spectrum: Moderate Partisan Bill (Republican 7-2)
Status: (Introduced - Dead) 2011-05-17 - Second reading [HF705 Detail]
Download: Minnesota-2011-HF705-Engrossed.html
1.2relating to local government; permitting counties to have private audits
1.3performed that meet state auditor requirements; eliminating certain publication
1.4and reporting requirements; providing for use of surplus law library funds;
1.5repealing certain county clerk hiring requirements; repealing seed and feed loans
1.6provisions; providing for Ramsey County Community Corrections Department
1.7duties; making clarifying and technical changes;amending Minnesota Statutes
1.82010, sections 6.48; 6.49; 134A.12; 279.09; 299A.77; 331A.11; 375.055,
1.9subdivision 1; 383A.404, by adding a subdivision; repealing Minnesota Statutes
1.102010, sections 279.07; 279.08; 340A.403, subdivision 4; 382.265; 383A.404,
1.11subdivision 5; 395.14; 395.15; 395.16; 395.17; 395.18; 395.19; 395.20; 395.21;
1.12395.22; 395.23; 395.24.
1.13BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.14 Section 1. Minnesota Statutes 2010, section 6.48, is amended to read:
1.156.48 EXAMINATION OF COUNTIES; COST, FEES.
1.16(a) All the powers and duties conferred and imposed upon the state auditor shall
1.17be exercised and performed by the state auditor in respect to the offices, institutions,
1.18public property, and improvements of several counties of the state. At least once in each
1.19year, if funds and personnel permit, the state auditor may visit, without previous notice,
1.20each county and make a thorough examination of all accounts and records relating to the
1.21receipt and disbursement of the public funds and the custody of the public funds and
1.22other property. If the audit is performed by a private certified public accountant, the state
1.23auditor may require additional information from the private certified public accountant as
1.24the state auditor deems in the public interest. The state auditor may accept the audit or
1.25make additional examinations as the state auditor deems to be in the public interest. The
1.26state auditor shall prescribe and install systems of accounts and financial reports that shall
1.27be uniform, so far as practicable, for the same class of offices. A copy of the report of
2.1such examination shall be filed and be subject to public inspection in the office of the state
2.2auditor and another copy in the office of the auditor of the county thus examined. The state
2.3auditor may accept the records and audit, or any part thereof, of the Department of Human
2.4Services in lieu of examination of the county social welfare funds, if such audit has been
2.5made within any period covered by the state auditor's audit of the other records of the
2.6county. If any such examination shall disclose malfeasance, misfeasance, or nonfeasance
2.7in any office of such county, such report shall be filed with the county attorney of the
2.8county, and the county attorney shall institute such civil and criminal proceedings as the
2.9law and the protection of the public interests shall require.
2.10(b) The county receiving any examination shall pay to the state general fund,
2.11notwithstanding the provisions of section16A.125 , the total cost and expenses of such
2.12examinations, including the salaries paid to the examiners while actually engaged in
2.13making such examination. The state auditor on deeming it advisable may bill counties,
2.14having a population of 200,000 or over, monthly for services rendered and the officials
2.15responsible for approving and paying claims shall cause said bill to be promptly paid. The
2.16general fund shall be credited with all collections made for any such examinations.
2.17(c) Notwithstanding paragraph (a), a county may provide for an audit to be
2.18performed by a CPA firm, as defined in section 326A.01, subdivision 7. The audit
2.19performed under this paragraph must meet the standards and be in the form required by
2.20the state auditor. The state auditor may require additional information from the CPA firm
2.21as the state auditor deems in the public interest, but the state auditor must accept the audit
2.22unless the state auditor determines that it does not meet recognized industry auditing
2.23standards. A county audited by a CPA firm cannot be required to pay to the state general
2.24fund any costs for state auditor services.
2.25 Sec. 2. Minnesota Statutes 2010, section 6.49, is amended to read:
2.266.49 CITIES OF FIRST CLASS.
2.27(a) All powers and duties conferred and imposed upon the state auditor with respect
2.28to state and county officers, institutions, property, and improvements are hereby extended
2.29to cities of the first class. This section does not apply to a city designated a city of the
2.30first class for a minimum of five years after the effective date of the designation under
2.31section 410.01. Upon expiration of the five-year period, this exemption may be extended
2.32by agreement of the city and the state auditor.
2.33(b) Copies of the written report of the state auditor on the financial condition and
2.34accounts of such city shall be filed in the state auditor's office, with the mayor, city
2.35council, and city comptroller thereof, and with the city commissioners, if such city have
3.1such officers. If such report disclose malfeasance, misfeasance, or nonfeasance in office,
3.2copies thereof shall be filed with the city attorney thereof and with the county attorney of
3.3the county in which such city is located, and these officials of the law shall institute such
3.4proceedings, civil or criminal, as the law and the public interest require.
3.5(c) The state auditor shall bill said cities monthly for services rendered, including
3.6any examination, and the officials responsible for approving and paying claims shall
3.7cause said bill to be promptly paid.
3.8EFFECTIVE DATE.This section is effective for cities designated a city of the first
3.9class based on the 2010 census and thereafter.
3.10 Sec. 3. Minnesota Statutes 2010, section 134A.12, is amended to read:
3.11134A.12 TAXABLE AS COSTS.
3.12The law library fee is a cost in the action and taxable as such, and is to be allotted
3.13for the support of the library. If a county has a surplus in its law library fund, the surplus
3.14funds may be allotted for costs relating to court facilities under section 484.77.
3.15 Sec. 4. Minnesota Statutes 2010, section 279.09, is amended to read:
3.16279.09 PUBLICATION OF NOTICE AND LIST.
3.17The county shall cause the notice and list of delinquent real property to be published
3.18once in each of two weeks inthe a qualified newspaper designated, the first publication of
3.19which shall be made on or before March 20 immediately following the filing of such list
3.20with the court administrator of the district court, and the second not less than two weeks
3.21later. The county shall deliver the list to the newspaperdesignated at least ten days before
3.22the date upon which the list is to be published for the first time. Not less than five days
3.23before the second publication, the county shall submit a revised list to the newspaper. A
3.24taxpayer who has paid delinquent taxes since the first publication must be removed by
3.25the county from the second publication.
3.26 Sec. 5. Minnesota Statutes 2010, section 299A.77, is amended to read:
3.27299A.77 ALCOHOL ENFORCEMENT ACCOUNT; APPROPRIATION.
3.28(a) An alcohol enforcement account is created in the special revenue fund, consisting
3.29of money credited to the account by law. Money in the account may be appropriated
3.30by law for (1) costs of the Alcohol and Gambling Division related to administration
3.31and enforcement of sections340A.403, subdivision 4 ;
340A.414, subdivision 1a; and
3.32340A.504, subdivision 7
; and (2) costs of the State Patrol.
4.1(b) The commissioner shall transfer from the account to the trunk highway fund
4.2$3,500,000 in fiscal year 2004 and $3,700,000 in fiscal year 2005, or so much thereof as
4.3is necessary to pay costs of adding State Patrol positions.
4.4 Sec. 6. Minnesota Statutes 2010, section 331A.11, is amended to read:
4.5331A.11 APPLICATION.
4.6 Subdivision 1. Application.Sections
331A.01 to
331A.11 apply This chapter
4.7applies to all political subdivisions of the state.
4.8 Subd. 2. Notices excluded.Sections
331A.01 to
331A.11 do This chapter does
4.9not apply to notices required by private agreements or local laws to be published in
4.10newspapers, unless they refer expressly or by implication to this chapter or to particular
4.11provisions of this chapter.
4.12 Sec. 7. Minnesota Statutes 2010, section 375.055, subdivision 1, is amended to read:
4.13 Subdivision 1. Fixed by county board. (a) The county commissioners in all
4.14counties, except Hennepin and Ramsey, shall receive as compensation for services
4.15rendered by them for their respective counties, annual salaries and in addition may receive
4.16per diem payments and reimbursement for necessary expenses in performing the duties of
4.17the office as set by resolution of the county board. The salary and schedule of per diem
4.18payments shall not be effective until January 1 of the next year. The resolution shall
4.19contain a statement of the new salary on an annual basis. The board may establish a
4.20schedule of per diem payments for service by individual county commissioners on any
4.21board, committee, or commission of county government including committees of the
4.22board, or for the performance of services by individual county commissioners when
4.23required by law.In addition to its publication in the official newspaper of the county as
4.24part of the proceedings of the meeting of the county board, the resolution setting the salary
4.25and schedule of per diem payments shall be published in one other newspaper of the
4.26county, if there is one located in a different municipality in the county than the official
4.27newspaper. The salary of a county commissioner or the schedule of per diem payments
4.28shall not change except in accordance with this subdivision.
4.29 (b) Notwithstanding paragraph (a), a resolution adopted by the county board to
4.30decrease commissioners' salaries or per diem payments may take effect at any time.
4.31 Sec. 8. Minnesota Statutes 2010, section 383A.404, is amended by adding a
4.32subdivision to read:
5.1 Subd. 5a. Department duties. The duties of the department shall be the same
5.2as those provided in chapter 401.
5.3 Sec. 9. REPEALER.
5.4Minnesota Statutes 2010, sections 279.07; 279.08; 340A.403, subdivision 4;
5.5382.265; 383A.404, subdivision 5; 395.14; 395.15; 395.16; 395.17; 395.18; 395.19;
5.6395.20; 395.21; 395.22; 395.23; and 395.24, are repealed.
1.3performed that meet state auditor requirements; eliminating certain publication
1.4and reporting requirements; providing for use of surplus law library funds;
1.5repealing certain county clerk hiring requirements; repealing seed and feed loans
1.6provisions; providing for Ramsey County Community Corrections Department
1.7duties; making clarifying and technical changes;amending Minnesota Statutes
1.82010, sections 6.48; 6.49; 134A.12; 279.09; 299A.77; 331A.11; 375.055,
1.9subdivision 1; 383A.404, by adding a subdivision; repealing Minnesota Statutes
1.102010, sections 279.07; 279.08; 340A.403, subdivision 4; 382.265; 383A.404,
1.11subdivision 5; 395.14; 395.15; 395.16; 395.17; 395.18; 395.19; 395.20; 395.21;
1.12395.22; 395.23; 395.24.
1.13BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.14 Section 1. Minnesota Statutes 2010, section 6.48, is amended to read:
1.156.48 EXAMINATION OF COUNTIES; COST, FEES.
1.16(a) All the powers and duties conferred and imposed upon the state auditor shall
1.17be exercised and performed by the state auditor in respect to the offices, institutions,
1.18public property, and improvements of several counties of the state. At least once in each
1.19year, if funds and personnel permit, the state auditor may visit, without previous notice,
1.20each county and make a thorough examination of all accounts and records relating to the
1.21receipt and disbursement of the public funds and the custody of the public funds and
1.22other property. If the audit is performed by a private certified public accountant, the state
1.23auditor may require additional information from the private certified public accountant as
1.24the state auditor deems in the public interest. The state auditor may accept the audit or
1.25make additional examinations as the state auditor deems to be in the public interest. The
1.26state auditor shall prescribe and install systems of accounts and financial reports that shall
1.27be uniform, so far as practicable, for the same class of offices. A copy of the report of
2.1such examination shall be filed and be subject to public inspection in the office of the state
2.2auditor and another copy in the office of the auditor of the county thus examined. The state
2.3auditor may accept the records and audit, or any part thereof, of the Department of Human
2.4Services in lieu of examination of the county social welfare funds, if such audit has been
2.5made within any period covered by the state auditor's audit of the other records of the
2.6county. If any such examination shall disclose malfeasance, misfeasance, or nonfeasance
2.7in any office of such county, such report shall be filed with the county attorney of the
2.8county, and the county attorney shall institute such civil and criminal proceedings as the
2.9law and the protection of the public interests shall require.
2.10(b) The county receiving any examination shall pay to the state general fund,
2.11notwithstanding the provisions of section
2.12examinations, including the salaries paid to the examiners while actually engaged in
2.13making such examination. The state auditor on deeming it advisable may bill counties,
2.14having a population of 200,000 or over, monthly for services rendered and the officials
2.15responsible for approving and paying claims shall cause said bill to be promptly paid. The
2.16general fund shall be credited with all collections made for any such examinations.
2.17(c) Notwithstanding paragraph (a), a county may provide for an audit to be
2.18performed by a CPA firm, as defined in section 326A.01, subdivision 7. The audit
2.19performed under this paragraph must meet the standards and be in the form required by
2.20the state auditor. The state auditor may require additional information from the CPA firm
2.21as the state auditor deems in the public interest, but the state auditor must accept the audit
2.22unless the state auditor determines that it does not meet recognized industry auditing
2.23standards. A county audited by a CPA firm cannot be required to pay to the state general
2.24fund any costs for state auditor services.
2.25 Sec. 2. Minnesota Statutes 2010, section 6.49, is amended to read:
2.266.49 CITIES OF FIRST CLASS.
2.27(a) All powers and duties conferred and imposed upon the state auditor with respect
2.28to state and county officers, institutions, property, and improvements are hereby extended
2.29to cities of the first class. This section does not apply to a city designated a city of the
2.30first class for a minimum of five years after the effective date of the designation under
2.31section 410.01. Upon expiration of the five-year period, this exemption may be extended
2.32by agreement of the city and the state auditor.
2.33(b) Copies of the written report of the state auditor on the financial condition and
2.34accounts of such city shall be filed in the state auditor's office, with the mayor, city
2.35council, and city comptroller thereof, and with the city commissioners, if such city have
3.1such officers. If such report disclose malfeasance, misfeasance, or nonfeasance in office,
3.2copies thereof shall be filed with the city attorney thereof and with the county attorney of
3.3the county in which such city is located, and these officials of the law shall institute such
3.4proceedings, civil or criminal, as the law and the public interest require.
3.5(c) The state auditor shall bill said cities monthly for services rendered, including
3.6any examination, and the officials responsible for approving and paying claims shall
3.7cause said bill to be promptly paid.
3.8EFFECTIVE DATE.This section is effective for cities designated a city of the first
3.9class based on the 2010 census and thereafter.
3.10 Sec. 3. Minnesota Statutes 2010, section 134A.12, is amended to read:
3.11134A.12 TAXABLE AS COSTS.
3.12The law library fee is a cost in the action and taxable as such, and is to be allotted
3.13for the support of the library. If a county has a surplus in its law library fund, the surplus
3.14funds may be allotted for costs relating to court facilities under section 484.77.
3.15 Sec. 4. Minnesota Statutes 2010, section 279.09, is amended to read:
3.16279.09 PUBLICATION OF NOTICE AND LIST.
3.17The county shall cause the notice and list of delinquent real property to be published
3.18once in each of two weeks in
3.19which shall be made on or before March 20 immediately following the filing of such list
3.20with the court administrator of the district court, and the second not less than two weeks
3.21later. The county shall deliver the list to the newspaper
3.22the date upon which the list is to be published for the first time. Not less than five days
3.23before the second publication, the county shall submit a revised list to the newspaper. A
3.24taxpayer who has paid delinquent taxes since the first publication must be removed by
3.25the county from the second publication.
3.26 Sec. 5. Minnesota Statutes 2010, section 299A.77, is amended to read:
3.27299A.77 ALCOHOL ENFORCEMENT ACCOUNT; APPROPRIATION.
3.28(a) An alcohol enforcement account is created in the special revenue fund, consisting
3.29of money credited to the account by law. Money in the account may be appropriated
3.30by law for (1) costs of the Alcohol and Gambling Division related to administration
3.31and enforcement of sections
4.1(b) The commissioner shall transfer from the account to the trunk highway fund
4.2$3,500,000 in fiscal year 2004 and $3,700,000 in fiscal year 2005, or so much thereof as
4.3is necessary to pay costs of adding State Patrol positions.
4.4 Sec. 6. Minnesota Statutes 2010, section 331A.11, is amended to read:
4.5331A.11 APPLICATION.
4.6 Subdivision 1. Application.
4.7applies to all political subdivisions of the state.
4.8 Subd. 2. Notices excluded.
4.9not apply to notices required by private agreements or local laws to be published in
4.10newspapers, unless they refer expressly or by implication to this chapter or to particular
4.11provisions of this chapter.
4.12 Sec. 7. Minnesota Statutes 2010, section 375.055, subdivision 1, is amended to read:
4.13 Subdivision 1. Fixed by county board. (a) The county commissioners in all
4.14counties, except Hennepin and Ramsey, shall receive as compensation for services
4.15rendered by them for their respective counties, annual salaries and in addition may receive
4.16per diem payments and reimbursement for necessary expenses in performing the duties of
4.17the office as set by resolution of the county board. The salary and schedule of per diem
4.18payments shall not be effective until January 1 of the next year. The resolution shall
4.19contain a statement of the new salary on an annual basis. The board may establish a
4.20schedule of per diem payments for service by individual county commissioners on any
4.21board, committee, or commission of county government including committees of the
4.22board, or for the performance of services by individual county commissioners when
4.23required by law.
4.24
4.25
4.26
4.27
4.28shall not change except in accordance with this subdivision.
4.29 (b) Notwithstanding paragraph (a), a resolution adopted by the county board to
4.30decrease commissioners' salaries or per diem payments may take effect at any time.
4.31 Sec. 8. Minnesota Statutes 2010, section 383A.404, is amended by adding a
4.32subdivision to read:
5.1 Subd. 5a. Department duties. The duties of the department shall be the same
5.2as those provided in chapter 401.
5.3 Sec. 9. REPEALER.
5.4Minnesota Statutes 2010, sections 279.07; 279.08; 340A.403, subdivision 4;
5.5382.265; 383A.404, subdivision 5; 395.14; 395.15; 395.16; 395.17; 395.18; 395.19;
5.6395.20; 395.21; 395.22; 395.23; and 395.24, are repealed.
