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<br />Office of the State Auditor <br />City Expenditures and the Public Purpose Doctrine <br />Page 2 <br /> <br />D. Source of Complaints <br /> <br />1. Public officials and employees pursuant to Minn. Stat. ~ 609.456 (2002): <br /> <br />"Whenever a public employee or public officer of a political subdivision or charter <br />commission discovers evidence of theft, embezzlement, unlawful use of public <br />funds or property, or misuse of public funds by a charter commission or any <br />person authorized to expend public funds, the employee or officer shall promptly <br />report to law enforcement and shall promptly report in writing to the state auditor <br />a detailed description of the alleged incident or incidents. Notwithstanding <br />chapter 13 or any other statute related to the classification of govemment data, the <br />public employee or public officer shall provide data or infonnation related to the <br />alleged incident or incidents to the state auditor and law enforcement, including <br />data classified as not public." Minn. Stat. ~ 609.456, subd. I (2002). <br /> <br />2. The OSA's audit staff <br /> <br />3. Citizen inquiries and complaints <br /> <br />E. Public Reports for 1998 - 2002 are available at www.osa.state.mn.us <br /> <br />F. For additional information, contact <br /> <br />David Kenney, Legal Counsel, at 651-297-2671 or dkennev@osa.state.mn.us <br />Mark Kerr, Assistant Legal Counsel, at 651-296-4717 or mkerr@osa.state.mn.us <br />Nancy J. Bode, Attorney Special Investigations Division, at 651-297-5853 or <br />nbode(@osa.state.mn.us <br /> <br />II. Public Purpose Expeuditures <br /> <br />A. Public Purpose Doctrine <br /> <br />1. A public entity must have the authority (statutory or charter) to make an <br />expenditure. <br /> <br />a. Express powers are enumerated in statute or charter. <br />b. Implied powers are those powers "implied as necessary in aid of those <br />