Subpart 1.
Requirement for annual
activity and audit reports.
A. An
organization shall annually:
(1) within 120
days of the end of the calendar year, submit to the board an activity report,
for the previous calendar year; and
(2) within 180 days of the end of the
organization's fiscal year, submit to the board and the state auditor's office
an audit report for the preceding fiscal year if it the organization has
expended or accrued funds during this time, except as provided in
Minnesota Statutes, section
6.756.
When a county or city audit report contains the financial statements for an
organization, the organization must submit to the board excerpts from the audit
report concerning the organization within 30 days of completion of the audit
report. The audit report must be prepared by a certified public accountant or
the state auditor in the format required by the Government Accounting Standards
Board.
B. The reports
may be combined into a single document.
Subp. 2. [Repealed, 40 SR 6]
Subp. 3.
Content of annual activity
report.
The annual activity report must include the following
information:
A. a list of the
organization's board members, names of designated officers , and the
governmental organization that each board member represents for joint powers
organizations and the county that each member is appointed by for watershed
districts;
B. identification of a
contact person capable of answering questions about the organization including
a postal and electronic mailing address and telephone number;
C. an assessment of the previous year's
annual work plan that indicates whether the stated activities were completed
including the expenditures of each activity with respect to the approved budget
unless included in the audit report;
D. a work plan and budget for the current
year specifying which activities will be undertaken;
E. at a minimum of every two years, an
evaluation of progress on goals and the implementation actions, including the
capital improvement program, to determine if amendments to the implementation
actions are necessary according to part
8410.0140, subpart
1, item C, using the
procedures established in the goals and implementation sections of the plan
under parts
8410.0080, subpart
1, and 8410.0105, subpart
1;
F. a summary of significant trends of
monitoring data required by part 8410.0105, subpart 5;
G. a copy of the annual communication
required by part 8410.0105, subpart
4;
H. the organization's activities related to
the biennial solicitations for interest proposals for legal, professional, or
technical consultant services under Minnesota Statutes,
section
103B.227,
subdivision 5;
I. an evaluation of
the status of local water plan adoption and local implementation of activities
required by the watershed management organization according to part 8410.0105,
subpart
1, items B and C, during the
previous year;
J. the status of
any locally adopted ordinances or rules required by the organization including
their enforcement; and
K. a summary
of the permits and variances issued or denied and violations under rule or
ordinance requirements of the organization or local water plan.
Subp. 3a.
Watershed
management organization Web sites.
An organization shall have a Web site that, at a minimum,
contains the location, time, agenda, and minutes for organization meetings and
hearings; contact information for the organization including a person capable
of answering questions about the organization; the current watershed management
plan; annual activity reports and audits for the past three years; rules and
regulatory program, if any; a list of the organization's board members
including identification of designated officers and the governmental
organization that each board member represents for joint powers organizations
and the county that each board member is appointed by for watershed districts;
and a list of employees including postal and electronic mailing addresses and
telephone numbers. The Web site shall be kept current on a monthly basis or
more frequently.
Subp. 4.
Procedure for state audit.
The board shall use the procedure described in items A to D
to determine whether to order a state financial or performance audit of an
organization.
A. Before the board will
consider ordering a state audit, a written complaint must be filed with the
board's executive director requesting the board to order a state audit. The
complaint must state as specifically as possible the grounds for requesting a
state audit. Valid grounds for requesting a state audit include the mishandling
or misuse of public funds or the documented failure to implement an approved
plan.
B. The executive director
shall determine whether there is a basis for a complaint before reporting the
complaint to the board. The executive director shall ensure that the affected
organization and the plan review agencies are notified of the complaint and
given an opportunity to respond to, or comment on, the allegations before
determining whether there is a basis for the complaint.
C. If the executive director determines there
is a basis for the complaint, the affected organization shall be given an
opportunity to appear before the board's dispute resolution committee
established under Minnesota Statutes, section
103B.101,
subdivision 10, and respond to the allegations in the complaint. The
complainant shall also be given an opportunity to be heard.
D. After providing an opportunity for the
organization and the complainant to be heard , the board shall decide whether
to order a state financial or performance audit of the organization. The cost
of state financial and performance audits shall be paid for by the
organization.
