Minn. Stat. § 385.19: ACCOUNTS EXHIBITED.

On the last days of February and October in each year, the treasurer shall exhibit the accounts since the last settlement, balanced to that day, to the county board and county auditor, or, if the board is not in session, to the county auditor alone, showing all the money received and disbursed since the last settlement, and the balance remaining on hand. The books, accounts, and vouchers of the treasurer and all money remaining in the treasury shall at all times be subject to the inspection and examination of the county board or any committee thereof.