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serve until the qualification of a successor elected at a special election to fill the unexpired portion of the​ <br />term. If the vacancy occurs on or after the first day to file affidavits of candidacy for the regular city election​ <br />or when less than two years remain in the unexpired term, there need not be a special election to fill the​ <br />vacancy and the appointed person shall serve until the qualification of a successor. The council must specify​ <br />by ordinance under what circumstances it will hold a special election to fill a vacancy other than a special​ <br />election held at the same time as the regular city election.​ <br />All of the provisions of the Minnesota Election Law are applicable to special elections as far as practicable.​ <br />Subd. 2b.Inability or refusal to serve.A vacancy in the office of mayor or council member may be​ <br />declared by the council when the officeholder is unable to serve in the office or attend council meetings for​ <br />a 90-day period because of illness, or because of absence from or refusal to attend council meetings for a​ <br />90-day period. If any of the preceding conditions occurs, the council may, after it has by resolution declared​ <br />a vacancy to exist, fill the vacancy at a regular or special council meeting for the remainder of the unexpired​ <br />term, or until the person is again able to resume duties and attend council meetings, whichever is earlier.​ <br />When the person is again able to resume duties and attend council meetings, the council shall by resolution​ <br />remove the temporary officeholder and restore the original officeholder.​ <br />Subd. 3.Clerk, treasurer combined; audit standards.(a) In cities operating under the standard plan​ <br />of government the council may by ordinance adopted at least 60 days before the next regular city election​ <br />combine the offices of clerk and treasurer in the office of clerk-treasurer, but such an ordinance shall not be​ <br />effective until the expiration of the term of the incumbent treasurer or when an earlier vacancy occurs. After​ <br />the effective date of the ordinance, the duties of the treasurer and deputy treasurer as prescribed by this​ <br />chapter shall be performed by the clerk-treasurer or a duly appointed deputy. The offices of clerk and treasurer​ <br />may be reestablished by ordinance.​ <br />(b) If the offices of clerk and treasurer are combined as provided by this section and the city's annual​ <br />revenue for all governmental and enterprise funds combined is more than the amount in paragraph (c), the​ <br />council shall provide for an annual audit of the city's financial affairs by the state auditor or a public accountant​ <br />in accordance with minimum auditing procedures prescribed by the state auditor. If the offices of clerk and​ <br />treasurer are combined and the city's annual revenue for all governmental and enterprise funds combined is​ <br />the amount in paragraph (c), or less, the council shall provide for an audit of the city's financial affairs by​ <br />the state auditor or a public accountant in accordance with minimum audit procedures prescribed by the​ <br />state auditor at least once every five years, 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 is $150,000, and in 2005 and after, $150,000​ <br />adjusted for inflation using the annual implicit price deflator for state and local expenditures as published​ <br />by the United States Department of Commerce.​ <br />Subd. 4.MS 1971 [Repealed, 1973 c 34 s 7]​ <br />Subd. 5.MS 1982 [Repealed, 1983 c 359 s 151]​ <br />Subd. 6.Council increased or reduced.The council may by ordinance adopted at least 60 days before​ <br />the next regular city election submit to the voters of the city the question of whether the city council should​ <br />be increased or reduced to seven or five members. The ordinance shall include a schedule of elections and​ <br />terms and ward boundary changes, if applicable, to accomplish the change. The proposal shall be voted on​ <br />at the next city general election and, if approved by a majority of those voting on the question, go into effect​ <br />in accordance with the schedule and ward boundaries, if applicable.​ <br />Official Publication of the State of Minnesota​ <br />Revisor of Statutes​ <br />2​MINNESOTA STATUTES 2024​412.02​ <br />7