2007 Minnesota Code
Chapters 4 - 9 Constitutional Offices
Chapter 6 State Auditor
Section 6.67 PUBLIC ACCOUNTANTS; REPORT OF EVIDENCE POINTING TO MISCONDUCT.
6.67 PUBLIC ACCOUNTANTS; REPORT OF EVIDENCE POINTING TO
MISCONDUCT.
Whenever a public accountant in the course of auditing the books and affairs of a county,
city, town, school district, or other public corporations, shall discover 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
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