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Minnesota Statutes 2005, 412.02 <br /> audit of the city's financial affairs by the state auditor or a <br /> public accountant in accordance with minimum auditing procedures <br /> prescribed by the state auditor. If the offices of clerk and <br /> treasurer are combined and the city's annual revenue for all <br /> governmental and enterprise funds combined is the amount in <br /> paragraph (c) , or less, the council shall provide for an audit <br /> of the city's financial affairs by the state auditor or a public <br /> accountant in accordance with minimum audit procedures <br /> prescribed by the state auditor at least once every five years, <br /> which audit shall be for a one-year period to be determined at <br /> random by the person conducting the audit. <br /> (c) For the purposes of paragraph (b) , the amount in 2004 <br /> is $150, 000, and in 2005 and after, $150, 000 adjusted for <br /> inflation using the annual implicit price deflator for state and <br /> local expenditures as published by the United States Department <br /> of Commerce. <br /> Subd. 4. Repealed, 1973 c 34 s 7 <br /> Subd. 5. Repealed, 1983 c 359 s 151 <br /> Subd. 6. Council increased or reduced. The council <br /> may by ordinance adopted at least 60 days before the next <br /> regular city election submit to the voters of the city the <br /> question of whether the city council should be increased or <br /> reduced to seven or five members. The ordinance shall include a <br /> schedule of elections and terms to accomplish the change. The <br /> proposal shall be voted on at the next city general election <br /> and, if approved by a majority of those voting on the question, <br /> go into effect in accordance with the schedule. <br /> HIST: 1959 c 675 art 6 s 30; 1961 c 230 s 1; 1963 c 799 s 5; <br /> 1963 c 811 s 1; 1965 c 417 s 1-4; 1967 c 289 s 2; 1973 c 34 s 1; <br /> 1973 c 123 art 2 s 1 subd 2; art 2 s 2; 1973 c 492 s 7; 1974 c <br /> 337 s 5; 1976 c 2 s 131; 1976 c 44 s 21; 1981 c 172 s 3,4; 1983 <br /> c 359 s 62; 1986 c 444; 1989 c 30 s 1,2; 1995 c 27 s 2; 1996 c <br /> 422 s 2,3; 1999 c 75 s 2; 1999 c 132 s 43; 2004 c 281 s 2 <br /> Please direct all comments concerning issues or legislation <br /> to your House Member or State Senator. <br /> For Legislative Staff or for directions to the Capitol, visit the Contact Us page. <br /> General questions or comments. <br /> http://www.revisor.leg.state.mn.us/bin/getpub.php?pubtype=STAT_CHAP_SEC&year=cu... 7/26/2006 <br />