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UF;t'ARTMENT OFFICE OF STATE Al; U:tr lit1LCA /Y1etILUIGi1iSoLaMV 3 .ops <br /> *ate kl/La.d'6 <br /> TO : All Audit Staff • DATE: <br /> 1/29/76 <br /> Michael Iannacone PHONE: �- <br /> FROM <br /> SUBJECT: Contingency Fund Expenditures <br /> In order that this office follow a uniform. standard in our examine- <br /> tions of expenditures from �nds eed b thetingency departmentds" the <br /> forstaff <br /> following guidelines are being adopted ' general <br /> guidance in this area. These guidelines are, of necessity, <br /> an• <br /> . _ - referred to the appropriate Direc- <br /> tor of Audits in St. Paul. <br /> Contingency Funds <br /> I. General <br /> The official must make a determination <br /> isgto cnecessaryeandndirectly re- <br /> from <br /> the contingency fund that the expense <br /> lated to the functions of government. <br /> In making that determination consideration should be given to the <br /> following: <br /> 1. The authority for the expenditure • <br /> (a) Express grant by constitutional provision, statute or <br /> charter. <br /> (b) Can authority reasonably be inferLed as necessary to carry <br /> out express grant of authority. <br /> 2. The public purpose served by making an expenditure <br /> � <br /> (a) Primary purpose iu.:l . <br /> �c with incidental, attendant private <br /> purpose is legal. <br /> (b) Primary purpose arivate , notwithstanding incidental, atten- <br /> dant public purposeis illegal. <br /> 3. Whether the expendituie is excessive in light of surrounding <br /> facts and circumstances• <br /> It is the responsibility of the official in exercising sound and <br /> honest judgment to determine that <br /> _n.. expEnc_Wu.c was incurred for <br /> a public purpose , in the p'uilic interest and £=r the benefit of the <br /> taxpayers and also to insure that to re has :D n no abuse of dis- <br /> cretion <br /> .scretion before the expenditure can be considered "necessary" . <br /> Z 0 a S 3 X .L X a MN 30 3V1 * ; T : 1 0 96 '60 '90 <br />