1997 Minnesota Code
Chapters 3 - 3C Legislature
Chapter 3 Legislature
Section 3.973 State treasurer; audit.

3.973 State treasurer; audit.

At least once each year, and at other times that the legislative auditor deems appropriate, without previous notice to the state treasurer, the legislative auditor shall examine and audit the accounts, books, and vouchers of the state treasurer, ascertain the amounts of the several funds which should be in the treasury, count the sums actually on hand, and make a record of the facts found. The legislative auditor shall report to the legislature, on or before the third day of each regular session, the results of the examinations and the legislative auditor's doings in the premises.

The legislative auditor shall witness and attest the transfer of books, accounts, vouchers, and funds from the outgoing treasurer to a successor in office, and verify the official record of all redeemed bonds, certificates of indebtedness, and interest coupons issued by the state. From time to time, the legislative auditor shall cause to be destroyed all obligations which have been redeemed for at least one year. A notation shall be made by the treasurer in the treasurer's records of all obligations destroyed and the legislative auditor shall certify to its correctness. A copy of each certificate shall be filed with the commissioner of finance and treasurer.

HIST: (96) 1925 c 150 s 1; 1953 c 14 s 1; 1961 c 586 s 1; 1973 c 492 s 12 subd 6; 1977 c 347 s 1; 1986 c 444; 1988 c 469 art 1 s 1