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ROBERT W. MATTSON
<br />
<br />STATE OF MINN OTA
<br />
<br />OFFICE OF THE STATE AUDITOR
<br /> S,mz Piv~, 55155
<br />
<br />&2551
<br />
<br />197:-]
<br />
<br />C.ltv _.[~.lJ,.., and 1;'ji]anc:e
<br />
<br />D',~~ ~ - 78 ............. · ..... '
<br /> .... n.-3 'khe ].9 Leg'; slat J. v~ F.,c~-;.~,r· an Act .~ ..... passed whlc'.h
<br />es' ? ." '
<br /> ,.:a ,~.zshed req'dJ ........ ie...~, for f~naiicial stakei:!erit~, repor';'s an:z]
<br />at'~Ol.t.~;, 'i~ir; Act also l~ro','xo.'~s ~o~ a c. nJ.~orr,'t ~zsca~ year ~,r.
<br />a!'J_ ci~ies in Hinnesot:a. The prircary :Lmpact: of Minnesota Si:atu~es
<br />3.9'7~. CbJ_~3i'.c~ 797, will .be on those cities w_.t~,~ '~ ]-~ c.~.,._anl,.~.,.~:~' ',"~- =~,500
<br />and ovcc a~d 'those cities k]~at .nave other than a ~.,u].vmo.~r ye~.r as
<br />the:,.]:' J~i.[~cal reporL. J. nq period .....
<br /> . . . .~ne Office of the S-kate~o'~' ~'.~toz-
<br />=J~c, ~..,~,-... b'L.n~.e P]anDinq 7~c~c'.~--v~.., . .~ have ..... l?.rJm:~ry responsJbJ.]i%y
<br />i.n,l,]~me'n:'~t:Lcm cf the pr,.~visions of hhJ. g Act. As part of' the
<br />Start, Audi!.~:r's )-cspons:[k.m~i%j.es ~;,-~
<br /> ' ~ ..... ~ ...~=z will se.~vc ~= official
<br />y~c&.ice to all :~'Lt'y c]erks and financc o.ffic~xs
<br /> ' .... c,,-., '..~ ...... ' and -hbat each .:'ier]</fjnance c:.~e4 ocr '-'~,,,,'2d
<br />YhL~}qC f'" ].:.. (~:~1'~1i]'~%~''~ "}l ~]S ~ ~ ~-1-~r~ ~ .... ~ : '~ ~ ~ '
<br />
<br />The P.=..io~: purp.'~se of the law is to imp.roVe the quality and 'cnJ..--.
<br />Jr,.-~r~ii-v oF fJnaDcial r "-~-~"~ .... .~" ..... ~ ......... ' ~''''~ 1,~n~ '"'~'
<br /> {_iT,{ ...... -~ C~l" .]_~:.1(.&-.()L(';_ c.l~.l.:... This &..,- .... .ton
<br /> ~ ' ' . . f ~ ' rS ·
<br />he r,.%{:~.~j, ved suppor+~ from :i. ndiv~du~l clerks and finance o.-~ 7ne
<br />thc. :.~ccou.~lting 1:1_'o1. c8 ion, qhs~ Minz,esotza Hunici'pnl ]Tinancc! Offi
<br /> .. .
<br />A-:soc'[ahion, and the i',ea~?~r: of Mim~es~ta Cities. All parties
<br />c~mcerr, e6 with this ic~.ls!.a-t:iou., ha,.re expressed 'c. fte' ' hope t..,ct'~',-*~
<br />can be implemented, wiLh a m-Lnimnm o~ .inconvenience and ~4zac'" any
<br />chang('.~ roguired wi!.1 be made in a spi.~it of cooperatJ.on and
<br />proved f:h~ancial zeportJ.ng.
<br />
<br />Poring th:~; imp].eme:ntaticn phase of this iegis].akion, there arc
<br /> ' '," " u¢~ ..... lq olace Pi'rst ....
<br />t'l't]:'t~.,.~ hla3Or activities V.h.kCl; 6tj2(5 .... ~';~-''~ : - , t..:l'J '
<br />of the State Auditor .i.s curren'kly conducting a r<:':vi, ew of firiaricia].
<br />at'l~J[ reports for tho 1977 fiscal year of eJ.~J, es wJt.h pcpu!ations
<br />2,500 and ov,::r. T]~e purpose of the review is to detcrmin, e the
<br />hypes amd number of changes that will be required by individual
<br />cJ.t:ies to comply wJ.t.b khe .law. The review findings are co, si. tiered
<br />advisory in r,a'kure rtnd are for the informatJ, cm. and benefit of
<br />i~divJ, dual cities a~d theiz auditors. The results of
<br />will be tzansmitte~ to cities prior to October 1, 1978.
<br />
<br />The second ,activity bei~fg' c:ondoeted by the Office of the State
<br />Audi[or is the development of a new handbook on "Minimum Reporting
<br />
<br />An Equal Opportunity Employer
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