Minnesota Legal Compliance Audit Guide for Local Government - Section 10

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 ...