2005 Minnesota Legal Compliance Audit Guide for Local Government - Section 10

COUNTY AND CITY MISCELLANEOUS PROVISIONS LEGAL COMPLIANCE MANUAL COUNTY AND CITY MISCELLANEOUS PROVISIONS Introduction This checklist, “County and City Miscellaneous Provisions” must be completed by Auditors in the course of each audit of a county or city. It contains provisions that do not fit squarely into checklists 1 through 5. Minn. Stat. Workpaper Miscellaneous Provisions Yes No Section Reference Part I. Counties § 375.055 A. County Board Salary & Per Diem Resolution 1. Did the county board set the commissioners’ annual salaries and per diem schedule in a resolution before January 1 of the year in which the salary becomes effective, and did the resolution contain a statement of the salary as an annual dollar amount? 2. Did members of the county board not receive a per diem for service on the board of auditors, the board of equalization, or the canvassing board? Op. Atty. Gen. 3. receive more than one per 124a, April 28, diem for any given day? 1994 § 375.45 B. Change Funds Were all county change funds established by a county board appropriation from the proper fund and were 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 ...