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Minn. Stat. § 410.20. See Minn. Const. art. VIII, § 6 and Jacobsen v. Nagel, 255 Minn. 300, 96 N.W. 2d 569 (1959). Minn. Stat. § 412.222. Minn. Stat. §§ 6.54 and 6.55. Minn. Stat. §§ 471.695 to 471.698. See Handbook Part VI. See Handbook Chapters 11 and 12. Minn. Stat. § 351.02. A.G. Op. 59a-30 (Jul. 24, 1996). CHAPTER 4 a. Recall Home rule charter cities have some limited authority to provide for recall elections in a charter. The Minnesota Constitution and court decisions have restricted recall of elected city officials only to cases of serious malfeasance or nonfeasance during the term of office in the performance of the duties of the office or conviction during the term of office of a serious crime. No recall system exists in statutory cities. 12. Accounting Under the law, statutory cities may employ a public accountant or the state auditor to perform an audit. By charter, cities may require an audit each year or periodically, and they may designate a person to perform the audit. Charter cities are also subject to the law that requires the state auditor to examine a city's records on the initiative of the council or a petition of citizens. State law requires all cities to publish their annual financial statements. In home rule cities, the charter may require additional reports and publication of the reports depending on the desires of the community The number and kinds of funds, and the authority to transfer between funds, may come under charter regulation with only a minimum of statutory restriction. In statutory cities, the law is more restrictive on this subject. 13. Regulation and licensing of activities Statutory cities must find a specific statute authorizing the licensing or regulation of an activity before they can regulate that activity. A charter city can use an all - powers provision in its charter to license or regulate activities within its borders. Without an all -powers or other broad grant of authority, a charter city must find a specific charter provision or state law authorizing the regulation. 14. Removal of council members by the council State law establishes the specific situations that create vacancies in elective office. A charter may not provide for removal of council members by the council for a reason not explicitly stated in the statute. 4-20 HANDBOOK FOR MINNESOTA CITIES