Minn. Stat. » CHAPTER 6. STATE AUDITOR
Minnesota Statutes

Minn. Stat. § 6.46 (2026)

Transfer Of Powers Of Public Examiner To State Auditor

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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Except as otherwise provided for in Laws 1973, chapter 492, relating to the legislative auditor, all the powers, duties and responsibilities of the public examiner relating to audits of cities of all classes, counties, towns, school districts, and other governmental subdivisions or bodies corporate and politic as contained in sections 6.47 to 6.71, or any other law are hereby transferred to, vested in, and imposed upon the state auditor.

Notes of Decisions
Cited in 2 cases, 2017–2018 · leading case: Otto v. Wright Cnty., 899 N.W.2d 186 (Minn. Ct. App. 2017).
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Otto v. Wright Cnty., 899 N.W.2d 186 (Minn. Ct. App. 2017). · cites it 2× “11 (1971) (providing for audits of counties by public examiner); Minn. Stat. § 6.46 (2016) (transferring duties of public examiner in relation to counties to state auditor).”
Otto v. Wright Cnty., 910 N.W.2d 446 (Minn. 2018). · cites it 2× “See Minn. Stat. §§ 6.46 -.91 (2016). Unlike the legislation at issue in Mattson , which left the State Treasurer with only "minor" duties that were "somewhat difficult to carry out" after responsibility for and control of the State's financial information was transferred to the…”
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