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412.27 1.� 2010 Minnesota Statutes Page 3 of 3 <br /> procedures established by the council. A city council of a city that does not prepare annual <br /> audited financial statements which have been attested to by an independent certified public <br /> • <br /> accountantS public accountant, or the state auditor, may not delegate its authority for paying <br /> certain claims against the city pursuant to this subdivision. <br /> History: 1949 c 119 s 34,- 1951 c 378 s 10,- 1953 c 319 s 5.,- 1955 c 867 s 5. 1973 c 123 art 2 <br /> s .1. subd 2; '.1.986 c 444; 1993 c 315 s. 11-13; 2004 c 165 s I <br /> https ,revisor.mn.gov/statutes/.?Id=412.271 8/16/201. 1 <br />