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INFORM ATIO Township expenditures authorized of political subdivision.The chapter also contains some Chapter 166 (HF 2636*/SF 2807) authorizes certain new requirements that apply to special districts.The provi- expenditures by townships.Section 1 amends Minn.Stat. sions that may be relevant to city operations include the C 365.10,subd.8 by removing a requirement that the following: amount of money spent by a township board to purchase • Definitions of"political subdivision" and"spe- park land must be approved by referendum.Language cial district"provided. Section 1 creates Minn.Stat. that restricts a township board from purchasing park land 5 6.465,which contains definitions for"political subdivi- without explicit voter approval is preserved.Section 2 sion"and"special district." amends Minn.Stat.5 365.10,subd.12 by allowing voters "Political subdivision"means a county,home rule in a township to approve expenditures to recognize vol- charter,or statutory city,town,school district,met- unteers,service efforts, and retiring town officers,or to ropolitan or regional agency,public corporation, host or support a community celebration.Effective political subdivision,or special district."Political Aug. 1, 2008. (AF) subdivision"does not include a metropolitan or regional agency or a public corporation audited by Conflict of interest rules for local economic devel- the legislative auditor. opment authorities "Special district"means a public entity with a spe- Chapter 197 (HF 3295/SF 2806*) clarifies conflict of cial or limited purpose, financed by property tax interest rules for local economic development authorities revenues or other public funds,that is not included by amending Minn.Stat.5 469.098.It requires a com- in a city,county,or town financial report as a com- missioner or employee to submit a statement to the other ponent of that local government; that is created commissioners of the economic development author- or authorized by law;and that is governed by (1) ity prior to taking action or making a decision that would persons directly elected to the governing board of substantially affect the financial interest of the conuius- the district, (2) persons appointed to the govern- sioner,an employee,or an associated organization.The new ing board of the district by local elected officials, law provides that a person who fails to submit a state- (3) local elected officials who serve on the board ment,omits required information,or knowingly submits by virtue of their elected office, or (4) a combina- a statement with false information is guilty of a misde- tion of these methods of selection.Special district meanor.The employee's superior is tasked with reassigning includes special taxing districts listed in Minn.Stat. the employee's duty when there is a potential conflict of 275.066. interest,and the law states that any individual who know- Special district reporting required. Section 19 ingly violates the subdivision is guilty of a misdemeanor. creates Minn.Stat.§ 6.756,which requires special dis- The new law prohibits a commissioner or employee tricts to file information with the state auditor. from appearing before a court or government agency as The section requires each special district to file with an agent for anyone other than the economic develop- the state auditor,within 60 days of adoption,any ment authority in connection with specified instances in document relating to the governance of the district, which the authority is substantially interested for one year including articles of incorporation,bylaws,or agree- after termination of employment.Additionally,a commis- ments,and any amendment to these documents. sinner or employee is prohibited from receiving financial Special district audits required. Section 19 assistance or financing for real property other than rental requires a special district with total annual revenue assistance programs more than once.The county attor- greater than the threshold amount for cities under ney is authorized to seek an injunction in district court Minn.Stat. 5 412.591,subd.3,paragraph (b),to pro- to enforce the provisions of the section.Effective April 18, vide for an annual audit of the district's financial 2008,except for the criminal penalties,which are effective June 1, affairs by the state auditor or a public accountant in 2008.QO) accordance with minimum auditing procedures pre- scribed by the state auditor. Definitions of"political subdivision" and"spe- A special district with total annual revenue that cial district"provided; special district reporting is equal to or less than the threshold amount for cit- required ies under 5 412.591,subd. 3,paragraph (b),must Chapter 200 (HF 1309/SF 1436*) makes changes to stat- provide for an audit of the district's financial affairs utes pertaining to the state auditor.The chapter defines by the state auditor or a public accountant in accor- "political subdivision"and"special district"for purposes of dance with minimum audit procedures prescribed by the laws governing the state auditor.Other sections make the state auditor at least once every five years.The conforining changes related to the new general definition audit must be for a one-year period to be deter- 2008 Law Summaries Page 43