2005 Minnesota Statutes - 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 county, city, town, school district, or other public 
 corporation, 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 governmental unit 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 governmental unit 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.  


    HIST: 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