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Minn. Slat. § 412.59 1, <br />412.0 2;'Minn. Slat, § <br />The council can, by ordinance, combine the offices of clerk and treasurer <br />412.m - Sub.. 3. <br />into a clerk - treasurer position. In a Standard Plan city, where both the clerk <br />Mirui. Slat. § 338.11; Minn. <br />Slat. § 574.21. <br />and the treasurer are elected, the ordinance must be adopted at least 60 <br />days before the city's next general election. The ordinance cannot take <br />Minn. Slat. § 412.141. <br />effect until after the expiration of the treasurer's term or when an earlier <br />Minn. Slat. § 2.51. <br />vacancy occurs. Separate offices of clerk and treasurer may be <br />Minn. Slat. § 35.68. <br />reestablished by ordinance. <br />Minn. Slat. § 412.02. subs. <br />3; Minn. Slat. § 412.591, <br />There are special audit requirements for cities that have combined clerk - <br />snbd. 3 <br />treasurer positions. Standard Plan and Plan A statutory cities that have a <br />(https: / /www•revisor,le <br />combined clerk - treasurer position must have an annual audit if city <br />amn.ns/stan,tes/?id = 412.5 <br />9 <br />91). <br />revenues exceed $150,000 adjusted for inflation using the annual price <br />U.S. Department of <br />deflator as published by the U.S. Department of Commerce. If the city <br />Commerce - Bureaa o1• <br />revenues are less than the threshold, the audit is required once every five <br />Economic Analysis <br />(http://www.be&gov/nation <br />years, with the person performing the audit selecting the year to be audited. <br />altnipaweblrableView.asp? <br />Se1ectedTab1e= l3 &Freq=Q <br />tr &FirstYear- 2006 &LastY <br />ear - 2008). <br />Minn. Slat. § 412.151. <br />Saba. 2. <br />By ordinance, the council may delegate all or part of the clerk's <br />bookkeeping duties to another officer or employee. A copy of the <br />ordinance must be sent to the state auditor. The officer or employee to <br />whom the responsibilities are assigned must furnish a fidelity bond. If the <br />bookkeeping duties are delegated to the treasurer, the city must have an <br />annual audit. <br />5. Filing official documents <br />6. Certification <br />The clerk should certify the following information and attest to their <br />validity: <br />10 LEAGUE of MDe;ESUTA Cum <br />It is the clerk's duty to accept and keep on file the following official <br />documents: <br />Mirui. Slat. § 338.11; Minn. <br />Slat. § 574.21. <br />• The oath and bond of each city official. <br />• Claims against the city. <br />Minn. Slat. § 412.141. <br />• The treasurer's year -end statement. <br />Minn. Slat. § 2.51. <br />a Any state auditor's reports on city affairs the clerk may receive. <br />Minn. Slat. § 35.68. <br />a Proclamations stating that rabies exist in the city, and seeing that such <br />a proclamation is published in a legal newspaper or, if there is no legal <br />newspaper in the city, posting a copy in three public places. <br />Minn. Slat. 5 276.11. <br />• Tax settlement receipts from the county treasurer. <br />Minn. Stac § 412.871. <br />a Receipts from fines, forfeitures, and penalties paid into the city <br />treasury. <br />6. Certification <br />The clerk should certify the following information and attest to their <br />validity: <br />10 LEAGUE of MDe;ESUTA Cum <br />