Minnesota Statutes Municipal Finance, Taxation, Special Assessments (Ch. 426-435) § 426.14. Deputy comptroller in cities of first class

In cities of the first class, the comptroller may appoint and at pleasure may remove a deputy comptroller, who shall perform such duties as the comptroller may prescribe.  During the absence of the comptroller from the city, or an inability for any reason to discharge the duties of office, the deputy comptroller shall act in the comptroller's place and stead, and shall have the same powers and duties, and the comptroller and the sureties on the comptroller's bond shall be liable for the acts of the deputy comptroller the same as if they were done by the comptroller.