1.1                          A bill for an act
  1.2             relating to local government; limiting the ability of 
  1.3             the state auditor to charge fees to soil and water 
  1.4             conservation districts in certain circumstances; 
  1.5             amending Minnesota Statutes 1996, section 103C.325, 
  1.6             subdivision 2. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1996, section 103C.325, 
  1.9   subdivision 2, is amended to read: 
  1.10     Subd. 2.  [AUDIT.] The state auditor shall annually audit 
  1.11  the books of the district and its supervisors, or, at the 
  1.12  request of the district board, the state auditor may contract 
  1.13  for an annual audit by a certified public accountant.  If the 
  1.14  state auditor contracts for an audit by a certified public 
  1.15  accountant, the state auditor must not charge the district a fee 
  1.16  for entering into the contract, reviewing the audit, or other 
  1.17  activity in connection with the audit.  The state auditor may 
  1.18  determine that an annual audit of a district is not necessary, 
  1.19  in which case an audit shall be made at least every four years.