2025 Session Last amended: 1990 session

§ 103E.661 — Examining and Establishing Drainage System Accounts; State Auditor

Plain-Language Summary

The drainage authority can accept grants, donations, and other funds from government agencies, organizations, or individuals to supplement drainage system funds for construction, improvement, or maintenance.

103E.661 EXAMINING AND ESTABLISHING DRAINAGE SYSTEM ACCOUNTS; STATE AUDITOR.

Subdivision 1.Application to examine accounts.

A county may apply, by resolution, to the state auditor to examine the accounts and records of any or all drainage systems in the county. §

Subd. 2.Establishing accounts.

The auditor must establish a system of accounts for each drainage system applied for in the county. §

Subd. 3.Paying expenses.

The compensation and travel and hotel expenses of the examining accountant must be audited, allowed, and paid into the state treasury by the board. The money must be credited to the general fund. The county auditor shall apportion the expenses among the drainage systems in the county.

History:

1990 c 391 art 5 s 89

History: History:

  1990 c 391 art 5 s 89

Practical Notes

Outside funding can reduce the assessment burden on property owners. If grant money is available for drainage improvements, the drainage authority can use it to offset costs that would otherwise be assessed to landowners.

Source: Minnesota Office of the Revisor of Statutes