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RELEVANT LINKS: <br />League of Minnesota Cities Handbook for Minnesota Cities 6/8/2022 <br />Elected Officials and Council Structure and Role Chapter 6 | Page 29 <br /> Vacancies in the elected clerk position are handled in the same manner as <br />council vacancies. <br />See Handbook, City <br />Administrative Staff. The clerk position in Plan A and Plan B cities is an appointed office. The <br />clerk does not serve on the council but is responsible for the duties <br />prescribed by statute and by the council. <br /> B. Treasurer <br />Minn. Stat. § 412.141. Minn. <br />Stat. § 412.02. <br />See discussion of Part I-F <br />Filling vacancies. <br />The treasurer in a Standard Plan statutory city is also an elected position, <br />but the treasurer does not serve on the council. Vacancies in the elected <br />treasurer position are handled the same as council vacancies. <br />See Handbook, City <br />Administrative Staff. The treasurer in Plan A and Plan B cities is not an elected office. All <br />treasurers are responsible for those duties prescribed by statute or their city <br />councils. <br /> C. Combination of clerk-treasurer <br />Minn. Stat. § 412.02, subd. 3. <br />Minn. Stat. § 412.541, subd. <br />1. Minn. Stat. § 412.591, <br />subd. 2. <br />In statutory cities operating under either the Standard Plan or Plan A, the <br />council may, by ordinance, combine the offices of clerk and treasurer into <br />the office of clerk-treasurer. <br /> In Standard Plan cities, the council must adopt the ordinance at least 60 <br />days before the next regular city election. The ordinance does not go into <br />effect until the expiration of the term of the incumbent treasurer, or when <br />an earlier vacancy occurs. <br />Minn. Stat. § 412.02, subd. 3. <br />Minn. Stat. § 412.591, subd. <br />2. <br />In a Plan A city, the clerk-treasurer is an appointed official and the <br />ordinance generally goes into effect immediately. A Plan A city can <br />abolish the position of treasurer even if an appointed person holds the <br />position. <br /> Under either the Standard Plan or Plan A, the council may reestablish <br />separate offices of clerk and treasurer by ordinance. <br />Minn. Stat. § 412.591, subd. <br />3. Minn. Stat. § 412.02, subd. <br />3. (After 2005, the threshold <br />amount for requiring an audit <br />is a base of $150,000, which <br />is adjusted for inflation using <br />the annual implicit price <br />deflator for state and local <br />expenditures as published by <br />the United States Department <br />of Commerce.). <br />Minn. Stat. § 471.697. See <br />Office of the State Auditor, <br />Audit Revenue Thresholds. <br />Office of the State Auditor <br />Agreed Upon Procedures <br />Guide for Small Entities <br />If the offices of clerk and treasurer have been combined in a Standard Plan <br />or a Plan A city, the council must provide for an audit of the city’s <br />financial affairs by the state auditor or a certified public accountant in <br />accordance with minimum procedures prescribed by the state auditor. <br />According to the calculations of the Office of the State Auditor, a city with <br />a population of 2,500 or less and a combined clerk and treasurer must have <br />an annual audit for 2021 if its annual revenue is greater than $245,000 and <br />must have an audit satisfying the OSA “Agreed-Upon Procedures” <br />minimum requirements once every five years if its annual revenue is <br />$245,000 or less. A city with a population over 2,500 must have an annual <br />audit performed. <br />32