Minnesota § 3.978 - AUXILIARY POWERS
Full text of Minnesota Minnesota Statutes § 3.978 — AUXILIARY POWERS, with citation guidance and answers to common questions.
§ 3.978. AUXILIARY POWERS
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.
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.
History:
1974 c 118 s 1; 1986 c 444; 1988 c 469 art 1 s 1; 2005 c 163 s 1; 2021 c 31 art 1 s 7; 2023 c 62 art 2 s 23
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 3.978
What does Minnesota Statutes § 3.978 cover?
Section 3.978 ("AUXILIARY POWERS") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 3.978?
A common citation format is "Minnesota Statutes § 3.978" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 3.978 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.