Minn. Stat. § 110A.27: CORPORATE POWERS; RULES, MINUTES, BOOKS, RECORDS.

Subdivision 1. Powers exercised by board.

The corporate powers of the district shall be exercised by the board of directors of the district.

Subd. 2. Rules; minutes; public books; records.

The board of directors may adopt rules and regulations or bylaws, consistent with sections 110A.01 to 110A.36, for the conduct of the business and affairs of the district. The board of directors shall cause to be kept accurate minutes of their meetings and accurate records and books of account, conforming to approved methods of bookkeeping, clearly setting out and reflecting the entire operation, management, and business of the district. The books and records shall be kept at the principal place of business of the district and at reasonable business hours always open to public inspection.