Chapter 385 — Neglect of Duty

375.182 Neglect of Duty A county board member who fails to do the duties required by law is guilty of a gross misdemeanor. If convicted, the … 385.01 Election; Eligibility Each county in Minnesota elects a county treasurer. A person who already holds certain county offices like county … 385.02 Deputies; Bonds, Except for Ramsey County County treasurers can appoint deputies in writing. Deputies must take an oath and file their appointment with the county … 385.03 Failure to Qualify If a person elected as county treasurer does not take the oath of office and post the required bond by the first Monday … 385.04 Accurate Account Kept The county treasurer must keep detailed records of all money received, including when it was received, from whom, and … 385.05 Receipt and Payment of Money The county treasurer collects all money owed to the county and pays it out only when properly authorized. County money … 385.06 Accounts Audited The county board can audit the county treasurer's accounts, books, and vouchers at any time without giving the treasurer … 385.07 Funds, Where Deposited or Invested County funds must be deposited right away and in the county's name, or invested as allowed by law. Any interest or … 385.071 Electronic Funds Transfer Counties are allowed to use electronic funds transfers for investments and all county spending instead of paper checks … 385.08 This section was repealed by the Minnesota Legislature in 1994. 385.09 Bonds of Depositories Before a bank can be chosen as a place to hold county money, it must give the county treasurer a bond for at least … 385.10 Proposals by Banks Depository bonds last for two years and must be renewed every two years after that. In counties that do not have a … 385.11 Sureties The county board cannot accept stockholders or owners of a bank as sureties on that bank's depository bond unless the … 385.12 Deposit in Official Capacity; Failure A county treasurer is not allowed to deposit public funds under their own personal name. All deposits must be made in … 385.13 Public Funds Kept Separate Public funds must always be kept separate from the treasurer's personal money or anyone else's private funds. All money … 385.14 Insurance, Loss by Robbery or Burglary The county treasurer may buy insurance to protect county funds against loss from robbery or burglary. This covers money … 385.15 Payment County treasurers with designated depositories must make payments by check. Each depository must give the county auditor … 385.16 This section was repealed by the Minnesota Legislature in 1967. 385.17 This section has been renumbered. Its content is now found in section 375.182. 385.18 Exemption From Liability When a county treasurer deposits county funds in a designated depository as required by law, the treasurer and the … 385.19 Accounts Exhibited The county treasurer must present balanced accounts to the county board and auditor at the end of February and October … 385.20 Failure to Settle A county treasurer who does not settle accounts with the state commissioner of management and budget within 15 days of … 385.21 Action Against If a county treasurer fails to make required payments or settlements, the county auditor must sue the treasurer and the … 385.22 Removal When a lawsuit is filed against a county treasurer who has failed to account for public funds, the county board has the … 385.23 Money Collected When a sheriff or other officer collects money from a delinquent county treasurer or the treasurer's sureties, that … 385.24 Refusal to Execute Process If a sheriff or other officer refuses to carry out a court order against a delinquent treasurer, or fails to turn over … 385.25 Proceedings Against Deputy If a deputy treasurer fails to hand over collected taxes or other money to the county treasurer when asked, the same … 385.26 New Bond; Insolvency of Surety The county board can require the treasurer to get a new bond if the existing sureties are considered insufficient or if … 385.27 Failure to Give Bond If a county treasurer does not provide an additional bond within ten days after the county board requires one, the … 385.28 Purchase of Orders or Warrants at Discount Prohibited County treasurers and deputies cannot buy county, state, city, town, or other government warrants or orders at a … 385.29 Lending of County Funds Prohibited; Penalty A county treasurer who lends county money to anyone, with or without interest, or uses it for personal purposes, must … 385.30 To Prosecute Bonds County treasurers have the authority to sue on bonds, notes, or other financial instruments given to them or their … 385.31 Payment of County Orders or Warrants When someone presents a warrant to the county treasurer for payment and there is money in the correct fund, the … 385.32 Temporary Fund Transfer to Save Interest on Warrants With approval from the county board and auditor, the treasurer can temporarily transfer money from one county fund to … 385.33 Laws Not Repealed The temporary fund transfer rules in section 385.32 do not change or override the warrant payment rules in section … 385.34 To Deposit Orders; Auditor's Duty On the day a warrant is paid, the treasurer must give all redeemed warrants to the county auditor and get a receipt. The … 385.35 Allowances County treasurers are reimbursed for express charges to send state money, ten cents per mile for travel to the nearest … 385.36 This section was repealed by the Minnesota Legislature in 1985. 385.37 This section was repealed by the Minnesota Legislature in 1971. 385.373 Salaries, Fees, Budget; Counties Under 75,000; Appeals In counties with fewer than 75,000 people, the county board sets the treasurer's salary by resolution. The salary cannot … 385.374 This section was repealed by the Minnesota Legislature in 1971. 385.38 Employees, Pay in Certain Counties; Fees In counties with more than 75,000 people, the county treasurer must file a monthly report with the county auditor. The … 385.39 Money and Books Delivered to Successor When a county treasurer leaves office, they must hand over all public money, books, accounts, papers, and documents to … 385.40 Notice, Taxes Becoming Delinquent The county board can direct the treasurer to publish newspaper ads warning taxpayers about upcoming deadlines when … 385.41 This section has been renumbered. Its content is now found in section 385.40, subdivision 2. 385.42 Statement of Unpaid Current Taxes Anyone can ask the county treasurer to check whether unpaid property taxes exist for the current year on specific …