reglab/housing_qa huggingface dataset:
MN Stat § 6.581 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.581 — State Auditor Enterprise Fund.

6.581 STATE AUDITOR ENTERPRISE FUND. 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  [Repealed, 1Sp2017 c 4 art 2 s 66] Subd. 2.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. History:  2013 c 142 art 3 s 13; 1Sp2017 c 4 art 2 s 13
MN Stat § 6.582 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.582 — Personnel Plan.

6.582 PERSONNEL PLAN. Notwithstanding any law to the contrary, the state auditor shall develop and implement for nonclerical positions in the Office of the State Auditor a personnel recruitment and hiring plan. The plan shall be approved by the commissioner of management and budget before becoming effective. History:  1980 c 431 s 2; 1982 c 560 s 2; 2008 c 204 s 42; 2009 c 101 art 2 s 109
MN Stat § 6.59 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.59 — Claim Of State For Cost Of Examination, Contest.

6.59 CLAIM OF STATE FOR COST OF EXAMINATION, CONTEST. On or before September 1 of each year, following service of the notice, any political subdivision may serve notice, in writing, upon the attorney general that it desires to contest the legality of the state's claim, and the attorney general shall forthwith file with the court administrator of the district court of the county having such examination, or in which the political subdivision, or major part thereof, is situated, a verified statement of the state's claim, duly itemized and serve upon the auditor, clerk, or chief administrative officer of the political subdivision, by certified mail, a copy of such statement. The political subdivision may file with the court administrator of such district court, within ten days after the service of such statement upon it, verified objections to the state's claim, and such district court shall thereupon summarily, in or out of term, hear and determine the amount due the state, if any, for such examination, at a time and place fixed by the court therefor. The court administrator of court shall certify to the county auditor of the county having such examination, or to the county auditor of the county or counties in which the political subdivision is situated, the amount so determined by the court to be due to the state, if any. History:  (3286-5) 1929 c 259 s 5; 1955 c 870 s 1; 1969 c 359 s 3; 1973 c 123 art 5 s 7; 1978 c 674 s 60; 1Sp1986 c 3 art 1 s 82; 2008 c 200 s 8
MN Stat § 6.60 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.60 — State Auditor, Certification Of Amounts Due.

6.60 STATE AUDITOR, CERTIFICATION OF AMOUNTS DUE. On October 1 of each year, the state auditor shall certify the respective amounts due the state from the various political subdivisions, including interest computed to July first, following, to the county auditor of the county having such examination, or to the county auditor of the county in which any political subdivision is, in whole or in part, situated. The county auditor, upon receiving a certificate from the state auditor, or a certificate from the court administrator, as provided in section 6.59, shall include the amount of the state's claim, with 25 percent added, in the tax levy for general revenue purposes of the political subdivision liable therefor, and such additional levy shall not be within any limitation imposed by law upon the amount of taxes which may be levied for revenue purposes. Upon completion of the June tax settlement following such levy the county treasurer shall deduct from the amount apportioned to the political subdivision for general revenue purposes, the amount due the state, including interest, and remit the same to the commissioner of management and budget. History:  (3286-6) 1929 c 259 s 6; 1955 c 870 s 1; 1969 c 359 s 4; 1973 c 123 art 5 s 7; 1974 c 406 s 43; 1Sp1986 c 3 art 1 s 82; 2003 c 112 art 2 s 50; 2008 c 200 s 9; 2009 c 101 art 2 s 109
MN Stat § 6.61 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.61 — Subject To Prior Enactment Of Laws.

6.61 SUBJECT TO PRIOR ENACTMENT OF LAWS. Subject to the provisions of Laws 1939, chapter 431, the state auditor shall have and exercise all the rights, powers, and duties conferred upon the former public examiner by Mason's Minnesota Statutes of 1927, sections 3274, 3275, 3276, 3277, 3279, 3280, 3281, 3282, 3283, 3284, and 3286, and the 1938 Supplement to Mason's Minnesota Statutes of 1927, sections 3278, 3286-1, 3286-2, 3286-3, 3286-4, 3286-5, 3286-6, and 3286-7, and acts amendatory thereof or supplementary thereto, and all the provisions thereof shall apply to and govern all matters therein specified respecting the Office and Department of the State Auditor, except that any limitations therein contained as to the number of employees to be appointed by the state auditor shall not apply. The state auditor shall account separately for all of the charges, receipts, and disbursements of the Department of the State Auditor pertaining to the examining and auditing of all school districts, towns and cities for which charges are made, and after allocating to the expense thereof a proper pro rata share of the administrative expense, such functions of the Department of the State Auditor shall be sustained, so far as practicable, by the funds collected therefor from such political subdivisions as otherwise provided by law. History:  (3286-15) 1939 c 431 art 4 s 8; 1973 c 123 art 5 s 7; 1973 c 492 s 14
MN Stat § 6.62 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.62 — Postaudit; Tax Levy.

6.62 POSTAUDIT; TAX LEVY. Subdivision 1. Levy of tax. Counties, cities and towns are authorized, if necessary, to levy an amount sufficient to pay the expense of a postaudit by the state auditor. Subd. 2. Cost of postaudit. The amount of said levy shall be the amount of the claim or claims submitted by the state auditor for such services or the auditor's estimate of the entire cost, and said amount shall be certified by the governing body, after the request or petition for the audit has been filed, to the county auditor, along with amounts requested for other governmental purposes. If such levy has been made in excess of statutory limitations, and if the request or petition is withdrawn after the amount of the levy has been certified but the levy cannot be canceled because it has been spread on the tax lists, the governing body shall cause the proceeds of such levy to be transferred to the general fund and reduce the succeeding year's levy for general purposes accordingly. Provided, however, political subdivisions whose financial affairs are required by statute or charter to be audited at regular intervals may levy annually or biennially in anticipation of the audit expense, without the presentment of such claim or estimate by the state auditor. Subd. 3. Use of proceeds of levy. The proceeds of said levy shall be set aside and used only to cover the state auditor's claim. History:  1951 c 189 s 1; 1953 c 338 s 1; 1959 c 518 s 5; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1978 c 764 s 1; 1983 c 314 art 7 s 3; 1986 c 444; 1Sp1989 c 1 art 5 s 1; 1Sp1995 c 3 art 1 s 1; 2008 c 200 s 10
MN Stat § 6.63 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.63 — Application.

6.63 APPLICATION. The units of government set forth in sections 6.465, 6.57, 6.59, 6.60, and 6.62 shall be construed, where applicable, to include, in addition to those therein specifically named, public utility commissions, public corporations, and instrumentalities. History:  1959 c 518 s 3; 2008 c 200 s 11
MN Stat § 6.64 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.64 — Cooperation With Public Accountants.

6.64 COOPERATION WITH PUBLIC ACCOUNTANTS. There shall be mutual cooperation between the state auditor and public accountants in the performance of auditing, accounting, and other related services for political subdivisions. For the purposes of sections 6.64 to 6.71 and section 6.756, the term public accountant shall have the meaning ascribed to it in section 412.222. History:  1957 c 631 s 1; 1961 c 560 s 18; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1Sp2003 c 1 art 2 s 8; 2008 c 200 s 12
MN Stat § 6.65 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.65 — Minimum Procedures For Auditors, Prescribed.

6.65 MINIMUM PROCEDURES FOR AUDITORS, PRESCRIBED. The state auditor shall prescribe minimum procedures and the audit scope for auditing the books, records, accounts, and affairs of political subdivisions in Minnesota. The minimum scope for audits of all political subdivisions must include financial and legal compliance audits. Audits of all school districts must include a determination of compliance with uniform financial accounting and reporting standards. The state auditor shall promulgate an audit guide for legal compliance audits, in consultation with representatives of the state auditor, the attorney general, towns, cities, counties, school districts, and private sector public accountants. History:  1957 c 631 s 2; 1973 c 492 s 14; 1983 c 301 s 62; 1988 c 629 s 6; 1989 c 67 s 1; 1990 c 562 art 8 s 1; 1993 c 224 art 14 s 1; 2001 c 161 s 1; 1Sp2003 c 1 art 2 s 9; 2008 c 200 s 13
MN Stat § 6.66 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.66 — Certain Practices Of Public Accountants Authorized.

6.66 CERTAIN PRACTICES OF PUBLIC ACCOUNTANTS AUTHORIZED. Any certified public accountant may engage in the practice of auditing the books, records, accounts, and affairs of political subdivisions that are not otherwise required by law to be audited exclusively by the state auditor. History:  1957 c 631 s 3; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1Sp2003 c 1 art 2 s 10; 2008 c 200 s 14; 2010 c 191 s 2
MN Stat § 6.67 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.67 — Public Accountants; Report Of Possible Misconduct.

6.67 PUBLIC ACCOUNTANTS; REPORT OF POSSIBLE MISCONDUCT. Whenever a public accountant in the course of auditing the books and affairs of a political subdivision or a local public pension plan governed by chapter 354A or 424A or Laws 2013, chapter 111, article 5, sections 31 to 42, discovers evidence pointing to nonfeasance, misfeasance, or malfeasance, on the part of an officer or employee in the conduct of duties and affairs, the public accountant shall promptly make a report of such discovery to the state auditor and the county attorney of the county in which the governmental unit is situated and the public accountant shall also furnish a copy of the report of audit upon completion to said officers. The county attorney shall act on such report in the same manner as required by law for reports made to the county attorney by the state auditor. History:  1957 c 631 s 4; 1959 c 518 s 6; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1986 c 444; 1Sp2003 c 1 art 2 s 11; 2008 c 200 s 15; 2008 c 349 art 14 s 1; 2009 c 86 art 1 s 3; 2010 c 359 art 12 s 1; 1Sp2011 c 8 art 8 s 1,14; 2013 c 111 art 5 s 3,80
MN Stat § 6.68 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.68 — State Auditor May Assist Public Accountant In Audit.

6.68 STATE AUDITOR MAY ASSIST PUBLIC ACCOUNTANT IN AUDIT. Subdivision 1. Request to governing body. If in an audit of a political subdivision a public accountant has need of the assistance of the state auditor, the accountant may obtain such assistance by requesting the governing body of the political subdivision being examined to request the state auditor to perform such auditing or investigative services, or both, as the matter and the public interest require. Subd. 2. Auditor's report; payment. The state auditor shall work in close cooperation with the public accountant in rendering the services so requested and the state auditor shall make such report of findings to the county attorney as is required by law to be made of nonfeasance, misfeasance, and malfeasance discovered by the state auditor. The political subdivision shall be liable for the payment of such services so performed by the state auditor in the same manner as if it had requested the services pursuant to section 6.55. History:  1957 c 631 s 5; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1986 c 444; 1Sp2003 c 1 art 2 s 12; 2008 c 200 s 16
MN Stat § 6.69 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.69 — Information Furnished Public Accountant By State Auditor.

6.69 INFORMATION FURNISHED PUBLIC ACCOUNTANT BY STATE AUDITOR. Subdivision 1. Governmental accounting information. The state auditor, whenever time and facilities permit, shall furnish information to public accountants, when requested by them to do so, concerning governmental accounting and auditing principles, practices, and procedures, and other related matters. Subd. 2. Charge for services. The state auditor may charge the actual cost of furnishing such information and the public accountant shall pay the amount so charged promptly after receipt of the claim. History:  1957 c 631 s 6; 1973 c 492 s 14
MN Stat § 6.70 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.70 — Access To Reports.

6.70 ACCESS TO REPORTS. The state auditor and the public accountants shall have reasonable access to each other's audit reports, working papers, and audit programs concerning audits made by each of the political subdivisions. History:  1957 c 631 s 7; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1Sp2003 c 1 art 2 s 13; 2008 c 200 s 17
MN Stat § 6.71 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.71 — Scope Of Auditor's Investigation.

6.71 SCOPE OF AUDITOR'S INVESTIGATION. Whenever the governing body of a political subdivision shall have requested a public accountant to make an audit of its books and affairs, and such audit is in progress or has been completed, and registered voters or electors petition or the governing body requests or both the state auditor to make an examination covering the same, or part of the same, period, the state auditor may, in the public interest, limit the scope of the examination to less than that specified in section 6.54, but the scope shall cover, at least, an investigation of those complaints which are within the state auditor's powers and duties to investigate. History:  1957 c 631 s 8; 1959 c 518 s 7; 1973 c 123 art 5 s 7; 1973 c 492 s 14; 1986 c 444; 1Sp2003 c 1 art 2 s 14; 2008 c 200 s 18
MN Stat § 6.715 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.715 — Classification Of State Auditor's Data.

6.715 CLASSIFICATION OF STATE AUDITOR'S DATA. Subdivision 1. Definitions. (a) For purposes of this section, "audit" means an examination, financial audit, compliance audit, or investigation performed by the state auditor. (b) The definitions in section 13.02 apply to this section. Subd. 2. Classification. Data relating to an audit are protected nonpublic data or confidential data on individuals, until the final report of the audit has been published or the audit is no longer being actively pursued. Data that support the conclusions of the report and that the state auditor reasonably believes will result in litigation are protected nonpublic data or confidential data on individuals, until the litigation has been completed or is no longer being actively pursued. Data on individuals that could reasonably be used to determine the identity of an individual supplying data for an audit are private if the data supplied by the individual were needed for an audit and the individual would not have provided the data to the state auditor without an assurance that the individual's identity would remain private, or the state auditor reasonably believes that the subject would not have provided the data. Data that could reasonably be used to determine the identity of an individual supplying data pursuant to section 609.456 are private. Subd. 3. Law enforcement. Notwithstanding any provision to the contrary in subdivision 2, chapter 13, or any other statute related to the classification of government data, the state auditor may share data relating to an audit with appropriate law enforcement agencies, including data classified as not public. Subd. 4. Access to data. It is not a violation of chapter 13 or any other statute related to the classification of government data for a state agency, statewide system, or political subdivision, as defined in section 13.02, to provide data or information to the state auditor, including data classified as not public, for the purpose of an audit or pursuant to section 609.456, subdivision 1. Subd. 5. Review of data; data protection. If, before releasing a report, the state auditor provides a person with data relating to the audit for the purpose of review and verification of the data, the person must protect the data from unlawful disclosure or be subject to the penalties and liabilities provided in sections 13.08 and 13.09. History:  1993 c 351 s 1; 2002 c 352 s 1,2; 2008 c 315 s 1
MN Stat § 6.72 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.72 — State Auditor; Report To Legislature On Volunteer Firefighters' Relief Associations.

6.72 STATE AUDITOR; REPORT TO LEGISLATURE ON VOLUNTEER FIREFIGHTERS' RELIEF ASSOCIATIONS. Subdivision 1. Reporting requirements. (a) Annually, the state auditor shall report to the legislature on the general financial condition of the various volunteer firefighters' relief associations in the state as of December 31 of the year preceding the filing of the report. (b) Two copies of the report shall be filed with the executive director of the Legislative Commission on Pensions and Retirement and the report shall be filed with the director of the Legislative Reference Library as provided by section 3.195. Subd. 2. Contents of report. The report must include for all volunteer firefighters' relief associations directly associated with the municipal fire departments and all volunteer firefighters' relief associations subsidiary to independent nonprofit firefighting corporations, the following: (1) amount of accrued liability; (2) amount of the assets of the special fund; (3) amount of surplus or unfunded accrued liability; (4) funding ratio; (5) amount of annual accruing liability or normal cost; (6) amount of annual required contribution to amortize the unfunded accrued liability; (7) amount of total required contribution; (8) amount of fire state aid and supplemental fire state aid; (9) amount of any municipal contributions; (10) amount of administrative expenses; (11) amount of service pension disbursements; (12) amount of other retirement benefit disbursements; (13) number of active members; (14) number of retired members; (15) number of deferred members; (16) amount of fidelity bond of secretary and treasurer; (17) amount of lump sum or monthly service pension accrued per year of service credit; (18) minimum retirement age required for commencement of a service pension; (19) minimum years of active service credit required for commencement of service pension; (20) minimum years of active membership credit required for commencement of service pension; and (21) type and amount of other retirement benefits. Subd. 3.  Report format. The report required by this section must be organized in a manner that the state auditor determines to provide fair representation of the condition of the various volunteer firefighters' relief associations. History:  1979 c 201 s 20; 1986 c 359 s 3,26; 2006 c 271 art 13 s 1; 2009 c 32 s 4
MN Stat § 6.74 (2021)
2021 Minnesota Statutes|Chapters 4 - 9 — Constitutional Offices And Duties|Chapter 6 — State Auditor|Section 6.74 — Information Collected From Local Governments.

6.74 INFORMATION COLLECTED FROM LOCAL GOVERNMENTS. The state auditor, or a designated agent, shall collect annually from all city, county, and other local units of government, information as to the assessment of property, collection of taxes, receipts from licenses and other sources including administrative fines assessed and collected pursuant to section 169.999, the expenditure of public funds for all purposes, borrowing, debts, principal and interest payments on debts, and such other information as may be needful. The data shall be supplied upon forms prescribed by the state auditor, and all public officials so called upon shall fill out properly and return promptly all forms so transmitted. The state auditor or assistants, may examine local records in order to complete or verify the information. History:  (3286-12) 1939 c 431 art 4 s 5; 1943 c 435 s 1; 1973 c 123 art 5 s 7; 1973 c 492 s 31; 1986 c 444; 1999 c 99 s 5; 1Sp2003 c 1 art 2 s 15; 2009 c 158 s 1