2007 Minnesota Code
Chapters 4 - 9 Constitutional Offices
Chapter 6 State Auditor
Section 6.58 GENERAL FUND.

6.58 GENERAL FUND.
The general fund shall be used to provide personnel, pay other expenses, and for the
acquisition of equipment used in connection with reimbursable examinations and other duties
pursuant to law. When full-time personnel are not available, the state auditor may contract
with private persons, firms, or corporations 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 department. All receipts from such
reimbursable examinations shall be deposited in the general fund. The state auditor is directed
to adjust the schedule of charges for such examinations to provide that such charges shall be
sufficient to cover all costs of such examinations and that the aggregate charges collected shall be
sufficient to pay all salaries and other expenses including charges for the use of the equipment
used in connection with such reimbursable examinations and including the cost of contracting for
accounting and other technical services. The schedule of charges shall be based upon 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 such examinations at least annually
and have all schedules of charges approved by the commissioner of finance before they are
adopted so as to ensure that the amount collected shall be sufficient to pay all the costs connected
with such examinations during the fiscal year.
History: 1947 c 634 s 24; 1959 c 518 s 4; 1969 c 399 s 49; 1974 c 149 s 1; 1978 c 674 s 1;
1980 c 431 s 1; 1986 c 444; 1989 c 335 art 4 s 4