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decision of the watershed district board. The court said its determination should be made after considering some relevant factors: "(1) The nature of the decision being made; (2) the nature of the pecuniary interest; (3) the number of officials making the decision who are interested; (4) the need, if any, to have interested persons make the decision; and (5) the other means available, if any, such as the opportunity for review, that serve to insure that the officials will not act arbitrarily to further their selfish interests." Lenz v. Coon Creek Watershed District, 278 Minn. 1, 153 N.W.2d 209, 219 (1967). The court's analysis of the relevant factors showed there was no justification for a per se rule disqualifying the county officials from acting. However, the court noted that its decision not to establish a per se disqualification rule did "not bar a consideration of the interest of such officials as a relevant factor in determining whether their actions were arbitrary, nor a determination that certain proceedings are void because they acted pursuant to this interest? Lenz, 278 Minn. 1, 153 N.W.2d at 220 (emphasis added). 45. "Any individual who signs and certifies to be true a [conflict of interest] report or statement knowing it contains false information or who knowingly omits required information is guilty of a gross misdemeanor." Minn. Stat. § 10A.10 (1990). Cf. City of Minneapolis v. Canterbury, 122 Minn. 301, 142 N.W. 812 (1913) (the city fire department chief who participated as a member of a subcommittee responsible for reviewing and recommending property sites suitable for city acquisition was required to pay the city excess profits derived from a city purchase in which the fire chief had an indirect financial interest). 46. Minnesota Statutes, Chapter 471 prohibits "public officers" from having certain financial interests in public contracts and prescribes penalties for violations of the statute. Minn. Stat. § 471.87 (1990). Except as [otherwise authorized by statute], a public officer who is authorized to take part in any manner in making any sale, lease, or contract in official capacity shall not voluntarily have a personal financial interest in that sale, lease, or contract or personally benefit financially therefrom. Every public officer who violates this provision is guilty of a gross misdemeanor. 47. Minnesota Statutes, section 471.87 does not expressly identify Council members, Council advisory committee members, or Metropolitan Parks and Open Space Commission members as "public officers." However, the section has been interpreted broadly to include all public officers. See, e.g., Op. Att'y Gen. No. 90 -A (Dec. 26, 1956) (village funds could not be deposited in a bank whose officers included the appointed village treasurer; section 471.87 "appl[ies] to all public officials and not merely to elected officials "); Op. Att'y Gen. No. 90 -A (Aug. 14, 1957) (section 471.87 applied to a contract proposed by a member of a municipal hospital board); Op. Att'y Gen. No. 416 -B (June 30, 1954) (the state department of administration was permitted to lease state property but the conflict provisions of section 471.87 were to be considered). 48. See Minn. Stat. § 473.122 (1990).