Subdivision 1.Subpoena power.

In all matters relating to official duties, the legislative auditor has the powers possessed by courts of law to issue and have subpoenas served.

Subd. 2.Inquiry and inspection power; duty to aid legislative auditor.

Attorney's Note

Under the Minnesota Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Gross misdemeanorup to 1 yearup to $3,000
Misdemeanorup to 90 daysup to $1,000
For details, see § 609.02

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Terms Used In Minnesota Statutes 3.978

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • document: includes any publication issued by the state, constitutional officers, departments, commissions, councils, bureaus, research centers, societies, task forces, including advisory task forces created under section 15. See Minnesota Statutes 3.302
  • Oath: A promise to tell the truth.
  • Oath: includes "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases "swear" includes "affirm" and "sworn" "affirmed. See Minnesota Statutes 645.44
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
  • Subpoena: A command to a witness to appear and give testimony.

All public officials and their deputies and employees, and all corporations, firms, and individuals having business involving the receipt, disbursement, or custody of public funds shall at all times: (1) afford reasonable facilities for examinations by the legislative auditor; (2) provide returns and reports required by the legislative auditor; (3) attend and answer under oath the legislative auditor’s lawful inquiries; (4) produce and exhibit all books, accounts, documents, data of any classification, and property that the legislative auditor requests to inspect; and (5) in all things cooperate with the legislative auditor.

Subd. 3.Penalties.

(a) If a person refuses or neglects to obey any lawful direction of the legislative auditor, a deputy or assistant, or withholds any information, book, record, paper or other document called for by the legislative auditor for the purpose of examination, after having been lawfully required by order or subpoena, upon application by the auditor, a judge of the district court in the county where the order or subpoena was made returnable shall compel obedience or punish disobedience as for contempt, as in the case of a similar order or subpoena issued by the court.

(b) A person who swears falsely concerning any matter stated under oath is guilty of a gross misdemeanor.