Minnesota Legal Compliance Audit Guide for Local Government - Section 10

Minnesota Office Of The State Auditor

Description

LEGAL COMPLIANCE MANUALCOUNTY AND CITY MISCELLANEOUS PROVISIONSIntroductionThis checklist, “County and City Miscellaneous Provisions” must be completed byAuditors in the course of each audit of a county or city. It contains provisions that donot fit squarely into checklists 1 through 5.11/03 10-1Minn. Stat. Miscellaneous Provisions Yes No W orkpaperSection ReferencePart I. Counties§ 375.055 A. County Board Salary & Per Diem Resolution1. Did the county board set the commissioners’ annual salariesand per diem schedule in a resolution before January 1 ofthe year in which the salary becomes effective, and did theresolution contain a statement of the salary as an annualdollar amount? 2. Did members of the county board not receive a per diem forservice on the board of auditors, the board of equalization,Op. Atty. or the canvassing board? Gen. 124a,April 28, 3. Did members of the county board not receive more than one1994 per diem for any given day? ____ ____ § 375.45 B. Change Funds Were all county change funds established by a county board appropriation from the proper fund and w ere the change funds used only for the purpose of making change? § 375.162 C. Imprest Cash Funds 1. Imprest Funds for Payment of Claims a. Were imprest cash funds created by the county boardand did the county ...

Informations

• Publié par: Fuwyang
• Nombre de lectures: 12
• Langue: English

Extrait

Introduct ion

LEGAL COMPLIANCE MANUAL

COUNTY AND CITY MISCELLANEOUS PROVISIONS

This checklist , “ County and Cit y M iscellaneous Provisions” must be complet ed by Auditors in the course of each audit of a count y or cit y. It cont ains provisions t hat do not f it squarely int o checklist s 1 t hrough 5.

11/03

101

M inn . St at . S ec t i o n

§ 3 7 5 . 0 5 5

O p. A t t y . Gen. 1 2 4 a, A p ril 2 8 , 1 9 9 4

 § 3 7 5 . 4 5

§ 3 7 5 . 1 6 2

§ 3 7 5 . 1 6 2

1 1 / 0 3

A .

M iscellaneous Provisions

Part I. Counties

C o u n t y B o ar d Sa la ry & Pe r D i em R es o lu t i o n

1 .

2 .

3 .

Did t he c ou nt y bo ard set t he c om m ission ers’ ann ual salaries a n d p er d ie m s c h ed u l e i n a r es o lu t i o n b e f o r e J a n u ar y 1 o f t h e y e ar in w h i c h t h e sa la ry b e c o m e s e f f e c t i v e, a n d d id t h e resolu t ion co nt ain a st at em ent of t he salary as an ann ual d o l la r a m o u n t ?

D i d m e m b e r s o f t h e c o u n t y b o a r d n o t r ec e iv e a p e r d i em f o r s er v i c e o n t h e b o ar d o f a u d it o r s , t h e b o ar d o f e q u al iz at i o n , o r t h e c an v a ss in g b o ar d ?

D i d m e m b e r s o f t h e c o u n t y b o a r d n o t r ec e iv e m o r e t h a n o n e p er d iem f o r an y giv en day ?

B. Change Funds  W e r e a ll c o u n t y c h a n g e f u n d s e st a b l is h ed b y a c o u n t y b o a r d  appro priat ion f rom t he p rop er f un d an d w ere t he c han ge f un ds  used o nly f or t he p urp ose o f m akin g c han ge?

C. Im prest Cash Fun ds

1 .

Im prest Fund s f or Paym ent of Claim s

a.

b .

c .

d .

W ere im prest cash f und s creat ed by t he co unt y b oard an d d id t h e c o u n t y b o ar d ap p o in t a c us t o d ian o f eac h i m p r es t f u n d , a n d

w as a c lai m it e m i zi ng al l d em a n ds f o r w h ic h disb ursem ent s hav e been m ade f rom t he f un d p resent ed t o t h e c o u n t y b o a r d a t t h e n e x t c o u n t y b o a rd m e e t i n g a f t e r t h e m o n t h i n w h i c h d is b u rs em e n t w e re m a d e, a n d

did t he c ou nt y bo ard ac t up on each claim as in t he c ase o f o t h e r c l ai m s an d w a s a w a rr an t i s su e d t o t h e c u s t o d i an , a n d

d i d t h e c u st o d i a n u se t h e p ro c e ed s o f t h e w a rr an t t o r ep l en i sh t h e f u n d , a n d if t h e c o u n t y b o a r d f a i le d t o app rov e t he c laim in f ull f or an y suf f icien t reason , w as t h e c u s t o d i an h e ld p e rs o n al ly r e sp o n s ib l e f o r t h e dif f erenc e?

2.T rav elf or Fund s Im prest  a. W ere imprest cash funds authorized by t he county board for the purpose of adv ancing money t o off icers or employees to pay their actual and necessary expenses in attending meetings outside the county or for other jobrelated t ravel, and b . d i d t h e c o u n t y b o a rd a p p oi n t a c u st o d i a n t o b e r es p o n si b le f o r it s s af e k e ep i n g an d d i sb u r se m e n t a c c o r d in g t o t h e la w , a n d

1 0 2

Yes

____

N o

____

W ork pap er Ref e ren c e

E.

§ 3 7 5 . 1 6 9

Pu b l ic a t i o n o f S u m m a r y Bu d g e t S t a t e m e n t

If t he c ou nt y bo ard elec t ed t o p ub lish t he f ull st at em ent , d id it pub lish eit her:

1 1 / 0 3

1 0 3

§ 3 7 5 . 1 7

 c .

d i d t h e of f i c er o r e m p l o y ee u se t h e p ro c e ed s o f t h e w a rr an t t o r ep a y t h e am o u n t a d v an c e d f r o m t h e f u n d and if t he am ou nt app rov ed b y t he c ou nt y bo ard w as i n su f f i c ie n t t o r e p ay t h e ad v a n c e , w a s t h e o f f i c er o r em plo y ee held respo nsib le f or t he d if f erenc e?

 f .

3 .

1 .

2 .

Did t he c ou nt y bo ard an nu ally , n ot lat er t han t he f irst T u e sd a y af t e r t h e f i r st M o n d a y in M a rc h m a k e a f u l l an d a c c u r at e s t a t e m e n t o f t h e r ec e ip t s a n d ex p e n d it u r e s o f t h e p r ec e d in g y e ar u n d er t h e f o r m a n d st y l e p r es c ri b ed b y a n d on f ile w it h t he St at e A udit or?

Did t he co unt y an nually p ublish t he st at emen t or a sum m ary of t he st at emen t in a fo rm prescribed by t he St at e A udit or, f o r o n e is su e in a du l y q u al if i e d le g al n ew s p ap e r i n t h e c o un t y ?

 W it hin 3 0 day s of each m eet ing , d id t he c ou nt y bo ard h av e t he  of f icial p roc eedin gs o f it s session s or a su m m ary pu blish ed in a  q ualif i ed new sp ap er o f g en eral c irc u lat i on in t h e c o un t y ?

D .

did t he o f f icer sub m it an it em ized c laim f or t he ac t ual a n d n ec e ss ar y e x p en s es in c u r re d an d p a id r el at e d t o t h e a p p ro v e d t r a v el at a m e e t i n g o f t h e c o u n t y b o a rd i n t h e m o n t h a f t e r ap p r o v ed t r a v e l o u t s i d e t h e c o u n t y , a n d

Yes

N o

W ork pap er Ref e ren c e

d .

 e.

§ 3 7 5 . 1 2

F.

 D id t h e i n f o r m a t i o n p u b li sh e d in c l u d e a ll c la im s e x c e ed i n g  $ 1 0 0 and a st at em ent sho w ing t he t ot al nu m ber o f claim s t hat  d id n o t e x c e ed $ 1 0 0 a n d t h e i r t o t a l d o l la r a m o u n t ?

w a s a t t e n d a n c e a t m e e t i n g s a n d o t h e r t r av e l o u t s i d e t h e c o u n t y a u t h o r iz ed i n a d v an c e b y t h e c o u n t y b o a rd , a n d

M inn . St at . S ec t i o n

M iscellaneous Provisions

CountiesPart I.  (continued)

did t he c ou nt y bo ard ac t up on it as in t he c ase of ot her c l ai m s an d w a s a w a rr an t i s su e d t o t h e o f f i c er o r e m p l o y ee f o r t h e am o u n t a ll o w e d , an d

Pub licat ion of Cou nt y Board M inu t es

 Did t he c ou nt y ann ually , u po n ad op t ion of t he c ou nt y bu dg et  pub lish a su m m ary bu dg et st at em ent in a f orm presc ribed by t he  st at e aud it or in t he c ou nt y ’ s of f icial n ew spap er or, if t here is  no ne, a q ualif i ed new sp ap er o f g en eral c irc u lat i on in t h e c o un t y ?

Financ ial St at em ent s

2 .

c .

2 .

b .

a.

1 .

1 1 / 0 3

W ork pap er Ref e ren c e

N o

 a.

 b . if t he pub lished proc eedings of t he co unt y b oard c o n t a in ed an it e m i zed ac c o u n t o f am o u n t s pai d o u t , t o w hom and f or w hat purp ose, a sched ule of m ajor  d is b u rs em e n t s c o n t a in i n g al l d i sb u r se m e n t s ag g r eg a t i n g  $ 5 0 0 0 o r m o r e t o a n y p er so n , a m o u n t s p a id o u t , t o  w ho m and f or w hat pu rpo se?

Do es t he c ou nt y reco rder ac cep t secu rit y dep osit s t o g u ar an t e e p ay m e n t o f c h ar ges , a n d did t he c ou nt y reco rder d e p o si t s u c h f u n d s in a se c u ri t y f u n d w i t h t h e c o u n t y t reasu rer?

§ 3 8 6 . 7 8

H .Reco rder Cou nt y Dep osit sSec urit y

§ 3 8 5 . 2 9

d i d t h e no t i c e id e n t i f y t h e p ar c el , in s t r u c t t h e p ay e r ho w t o c l a im t h e o v er p ay m e n t a n d ad v i se t h a t t h e ov erpay m ent is sub ject t o f orf eit ure?

did t he pub lished not ice inclu de all it ems o f $ 2 5 or m ore o v e r p ai d o n p a rc e ls , an d

 Did t he co unt y t reasurer n o t lend any m on ey belo ng ing t o t he  c o u n t y w i t h o r w i t h o u t i n t e r es t a n d n o t u se an y c ou nt y m o n ey  f or p erson al pu rpo ses?

did t he c ou nt y aud it or c ause a “ No t ice o f un claim ed pro pert y t ax ref un ds” t o b e pu blish ed in an English l an g u a g e n e w s p ap e r o f g e n e ra l c i rc u l at i o n i n t h e c o u n t y , a n d

If a p e rs o n en t i t l e d t o a re f u n d f a i le d t o c l ai m t h e o v e r p ay m e n t w i t h i n t h r ee y ea rs af t e r t h e d a t e o f t h e o v erp ay m en t :

1 0 4

t he n am es and last kn ow n ad dresses o f perso ns t hat m a y b e en t i t l e d t o a n u n c la im e d p r o p er t y t a x r ef u n d a n d

If an o v erpay m ent of pro pert y t ax arose o n a p arc el du e t o rec eipt of a pay m ent t hat ex ceed s t he t ot al am ou nt of t ax r eq u i re d t o b e p a id o n t h e p r op e rt y t a x s t a t e m e n t :

d i d t h e c o u n t y p r o m p t l y n o t i f y t h e p a y er o f t h e o v e r p ay m e n t b y r eg u l ar m a il , an d

1 .

M inn . St at . S ec t i o n

D i d t h e c o u n t y r ec o r d er ex t e n d c re d it t o p e rs o n s w h o m a d e a dep osit on ly up t o t he am ou nt of t he d epo sit ?

b .

a.

§ 2 7 6 . 1 9

M iscellaneous Provisions

 Part I. Counties (continued)

Yes

I.U n c l ai m e d O v e rp a y m e n tT a x Pr o p er t y

G.L en d Fu n d sN o t t o T r e as u re r C o u n t y

a n it e m i z ed a c c o u n t o f a m o u n t s p ai d o u t , t o w h o m a n d f o r w h at p u r po se, o r

M inn . St at . S ec t i o n

§ 2 7 3 .0 8 ; 2 7 3 . 1 8

§ 1 0 3 E. 6 5 1

§ 1 0 3 E. 6 5 5

1 1 / 0 3

M iscellaneous Provisions

CountiesPart I.  (continued)

d . a st a t e m e n t t h a t i f p r o o f o f c l ai m s is n o t p r es en t e d t o t he c ou nt y aud it or w it hin 9 0 day s, t he o v erpay m ent w ill  be co nsid ered ab and on ed an d all c laim s t o it w ill be  f o r f e it e d , a n d

3 .

e.

a st a t e m e n t t h a t i n f o r m a t i o n c o n c er n in g t h e a m o u n t o f ov erpay m ent and af f ect ed p rop ert y m ay be o bt ained f r o m t h e c o u n t y a u d it o r a t t h e ad d r es s g i v en i n t h e no t ice?

If t h e p er so n e n t i t l ed t o t h e re f u n d f a i le d t o c l ai m t h e o v e r p ay m e n t w i t h i n 9 0 d a y s f r o m t h e d at e o f p u b l i c at i o n , did t he c ou nt y aud it or d ist ribu t e t he ref un d t o t he af f ect ed t ax ing dist ric t eit her in pro po rt ion t o t he am ou nt of t heir respec t iv e t ax es inc lud ed in t he lev y f or t he t ax y ear o v erp aid , or in pro po rt i on t o t h e c u rren t t ax y ear lev y ?

J .of Prop V aluat ion  V ert y Parc elsiew ing

1 .

2 .

Did t he assesso r act ually v iew and det erm ine t he m ark et v a lu e o f e ac h t r a c t o r l o t o f r e al p ro p e rt y l is t e d f o r t a x a t i o n a t m a x i m u m i n t e rv a ls o f f o u r y e ar s [ f i v e y e ar s f o r a ss es sm e n t s o n o r af t e r 1 / 2 / 2 0 0 4 ] a n d e n t e r t h e v a lu e opp osit e each descript ion, or

In t h e c a se o f p r o p er t y e x e m p t b y l aw f r o m t a x at i o n , d i d t h e co unt y assessor view , v alue and assess th e propert y in every sixt h y ear and d esignat e th e purpo se fo r w hich t he prop erty is u sed ?

K.A cc ou nt sSy st em Drain age

1 .

2 .

3 .

D i d t h e A u d i t o r k ee p a s ep a ra t e ac c o u n t f o r e ac h d r ai n ag e s y s t e m , a n d

w a s t h e a c c o u n t c r e d it e d w i t h a ll m o n e y f r o m t h e sa le o f b o n d s , an d b o n d p re m i u m s an d a ll m o n e y re c ei v ed f r o m i n t e re st , l ie n s, a ss es sm e n t s , a n d o t h e r s o u rc e s f o r t h e d r ai n ag e sy s t e m ; a n d

w a s t h e a c c o u n t d e b it e d w i t h e v er y i t e m o f e x p e n se m a d e f o r t h e d rain ag e sy st em ?

L.Cost sDrain age Sy st em

1 .

If m o n e y w a s n o t a v a il ab l e i n t h e dr ai n ag e sy s t e m a c c o u n t o n w h ic h a w ar ran t i s d raw n ;

a.

did t he c ou nt y t reasurer en do rse t he w arrant “ no t paid f or w ant of f un ds” and w as int erest at t he rat e of six p e rc e n t p e r y e ar p ai d o r

1 0 5

Yes

N o

W ork pap er Ref e ren c e

B. Unc laimed Propert y  If t he c it y or c ou nt y ’ s reco rds sh ow un claim ed o r un cash ed ch eck s or o t her in t ang ible p rop ert y held f or m ore t han t hree y e ar s, w a s t h e p r o p er t y r e p o rt e d a n d pa id o r d el iv e r ed t o t h e s t at e Co m m i ss io n er of C o m m e rc e p u rs uan t t o M i nn . St a t . §§ 3 4 5 . 4 1 , .4 3 ?

W e re al l m e e t i n g s o f t h e c o u n t y b o a r d o r c it y c o u n c i l a n d o f a n y c o m m i t t e e , su b c o m m i t t e e , b o ar d , d ep a rt m e n t , o r c o m m i ss io n o f t h e c o u n t y b o a r d o r c it y c o u n c i l o p e n t o t h e p u b li c ?

If a m eet ing w as clo sed, did t he c ou nt y bo ard o r c it y co un cil s t a t e o n t h e re c o rd t h e s p ec i f i c g r o u nd s p er m i t t i n g t h e m e e t i n g t o b e c l o se d an d d e sc r ib e t h e su b j ec t t o b e d i sc u s se d ?

3 .

c . w as t he m on ey plu s int erest reim bu rsed f rom t he  proc eeds o f t he d rainag e sy st em t hat receiv ed t he  tr ansf er, an d w as t he in t erest co m pu t ed f or t he t im e  th e m on ey w as act ually need ed at t he sam e rat e  ch arg ed o n d rain ag e li en s an d ass ess m en t s?

N o

W ork pap er Ref e ren c e

2 .

On o r bef ore J anu ary 5 , d id t he c ou nt y t reasurer m ake f ull s et t l em e n t o f a ll t a x r ec e ip t s c o l le c t e d t o D e c em b e r 3 1 o f t h e p ri o r y ear ?

r o c eed s net p t h e W er e f r o m t h e sal e o r r en t a l o f f o r f e it e d lan d ,  o r f r o m t h e sa le o f p r o d u c t s f r o m t h e f o r f e it e d l an d a p po r t i o n ed  b y t h e c o u n t y a u d it o r t o t h e t a x i n g d is t r ic t s in t e r es t e d in t h e l an d  in ac c o rd an c e w it h M in n . St at . § 2 8 2 . 0 8 ?

N .a n d Fi n al D i st r i b u t i o n s d S et t l em e n tY ea r  En

b . did t he b oard by un anim ou s resolu t ion , t ransf er f un ds f rom ano t her d rainag e sy st em acc ou nt or f rom t he  cou nt y gen eral rev enu e f un d t o t he d rainag e sy st em  ac c o u n t , a n d

§ 2 8 2 .0 5 , . 0 8

M inn . St at . S ec t i o n

1 .

Part II. Countiesand Cities

§ 1 3 D. 0 3

A .

2 .

§ 1 3 D. 0 1

§ 2 7 6 . 1 1 1

O n o r b ef o re J an uary 2 5 , d id t h e c o un t y t r easu rer p ay t o e ac h o f t h e t a x in g d i st r i c t s t h e b al an c e o f t h e t a x a m o u n t s c o ll ec t e d on b eh al f o f eac h t a x in g d is t ri c t ?

Yes

M iscellaneous Provisions

1 .

M .La n dF o rf e i t e d f r o m Pr o c ee d s o f A p p o r t i o n m e n t

1 0 6

Part I. Counties (continued)

§§ 3 4 5 . 3 8  . 4 3

If a m e e t i n g w a s c l o se d t o c o n s id e r s t r at e g y f o r la b o r n e g o t i at i o n s , w e re t h e p ro c e ed i n g s o f t h e c lo s ed m e e t i n g t a p e r ec o r d ed ?

1 1 / 0 3

M inn esot a Open M eet ing Law

E. M i leag e Rei m b ur sem e n t / A u t o m o b il e al lo w an c e  If t h e c o u n t y o r c i t y h a s e st a b l is h ed a n a u t o m o b i l e a ll o w a n c e f o r any of f icer or em plo y ee, is t he allo w anc e i n li eu o f all ot her m ileage reim bu rsem ent t o t hat of f icer or em plo y ee?

§ 2 9 0 . 9 7

2 .

§§ 1 5 . 1 7 ; 1 3 8 . 1 7

§ 4 7 1 . 6 6 5

D . A dm inist rat iv e Penalt ies  If t he c ou nt y or c it y has est ablish ed ad m inist rat iv e pen alt ies, h as t h e c o un t y o r c it y r ef r ain ed f ro m est a blish in g ad m in ist r at i v e p e n al t i es f o r t r af f i c re g u la t i o n , in c l u d in g s p ee d in g , D W I, m i s si n g plat es or t abs, no t w earing seat belt s and ot her sim ilar st at e t raf f ic of f enc es?

D i d t h e s al ar y a nd t h e v a lu e o f a ll o t h e r f o r m s o f co m pen sat ion of each co un t y or c it y em plo y ee no t ex ceed 9 5 % o f t h e salary o f t h e g ov ern or ($ 1 2 0 , 3 0 3 x 9 5 % = $ 1 1 4 , 2 8 8 ) o r

1 .

§ 1 6 9 . 0 2 2

§ 4 6 5 . 0 3

O ps. A t t y . Gen. 4 4 2 a 1 7 , J a n . 1 7 , 1 9 3 8 ; 5 9 a2 2 , N o v . 2 3 , 1 9 6 6 ; 2 7 0  D , A ug. 1 2 , 1 9 7 7 ; 1 7 4 E,

H a s t h e c o u n t y o r c it y o b t a i n ed a n i n c re as e i n t h e li m i t f r o m t he Co m m ission er of Em plo y ee Relat ion s?

Did t he c ou nt y or c it y ref rain f rom pay ing f or Ch rist m as part ies and ot her em plo y ee soc ial even t s?

N o

W ork pap er Ref e ren c e

Part II. Count ies a nd Cit ies(cont inued)

D id t h e c o un t y o r c it y r ef r ain f ro m d on at i ng m o ney t o peo ple, no np rof it org anizat ion s, an d c harit ies un less allow ed b y sp ec if i c au t h orit y ?

2 .

M inn . St at . S ec t i o n

M iscellaneous Provisions

G. W it hh old ing A f f idav it /Cer t if icat e  Before m aking f inal set t lement w it h any co nt ract or un der a c o n t r ac t r eq u i ri n g t h e em p l o y m e n t o f e m p l o y e es f o r w a g es b y said c on t rac t or an d b y sub co nt rac t ors, did t he c ou nt y or c it y o b t a i n a c e rt i f i c a t e b y t h e C o m m i s si o n er o f Re v en u e t h a t t h e c o n t r ac t o r o r s u b c o n t r ac t o r h as c o m p l ie d w i t h t h e w i t h h o l d in g requ irem ent s of M inn . St at . § 2 9 0 .9 2 (Form IC1 3 4 )?

§ 4 3 A . 1 7 , s ub d . 9

F.

Com pen sat ion Lim it

C. A cc ept anc e of Gif t s  W as ev ery acc ept anc e of a gran t or d ev ise of real or p erson al p r o p er t y o n t e rm s p r es c ri b ed b y t h e d o no r m a d e b y r es o lu t i o n o f t he c ou nt y bo ard o r c it y co un cil ad op t ed b y a t w ot hird s m ajorit y of it s m em bers an d ex pressin g su ch t erm s in f ull?

Yes

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1 .

H . If t he c ou nt y or c it y disp osed of go v ernm ent reco rds, did it do so in c om plian ce w it h a v alidly ado pt ed rec ord s ret ent ion sch edu le o r “ A p p lic at io n f o r A u t h o ri t y t o Di sp o se o f Rec o rd s?” I. Pub lic Purp ose

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