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�`#��� � <br />�� ��""� <br />��� � ��..� <br />EMPLOYEE RECOGNITION EVENTS/PURCHASES <br />A Statement of Position issued by the Office of the State Auditor, dated December 2004, <br />clarifies the Office's position on employeerecognition events. <br />The Statement of Position indicates that "authority for an expenditure may be specifically <br />stated in statute or charter, or it may be implied as necessary to do what an express power <br />authorizes. The Minnesota Attorney General's Office has considered the issue several <br />times and has consistently said that local governments do not have implied authority to <br />sponsor employee social events simply because they have the express power to <br />compensate employees. Instead, the Attorney General's position is that non-monetary <br />benefits must be specifically authorized by law or charter". <br />Since Minnesota Statutes do not provide specific authority for employee recognition <br />events or purchases, these types of events and purchases at a statutory city like the City of <br />Roseville are in the words of the Office of the State Auditor's Statement of Position <br />"unauthorized and improper." <br />