STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2025 6.715

Public funds, investigations about, Minn. Statutes 2025 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2025 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2025 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2025 127A.17

Local governments, auditor's duties, Minn. Statutes 2025 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2025 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2025 6.475

Reports, claims and controversies with United States, Minn. Statutes 2025 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2025 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2025 469.123

Assistance to public accountant, Minn. Statutes 2025 6.68

Charter schools, Minn. Statutes 2025 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors, Minn. Statutes 2025 6.551, 6.581

Costs, payment, Minn. Statutes 2025 6.581 to 6.60

Counties, Minn. Statutes 2025 6.481, 6.54, 6.55

County hospitals, Minn. Statutes 2025 6.552

County nursing homes, Minn. Statutes 2025 6.552

Data, Minn. Statutes 2025 6.715, 13.392

Economic development authorities, Minn. Statutes 2025 469.100

Firefighters relief associations, Minn. Statutes 2025 6.72

Grantees, local governments, Minn. Statutes 2025 6.551

Housing and redevelopment authorities, Minn. Statutes 2025 469.013

Human services boards, Minn. Statutes 2025 402.065

Lake Superior Center Authority, Minn. Statutes 2025 85B.05

Local government best practices reviews, Minn. Statutes 2025 6.78

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2025 6.54

Political subdivision, definition, Minn. Statutes 2025 6.465

Public accounts, cooperation, Minn. Statutes 2025 6.64 to 6.71

Public drainage systems, Minn. Statutes 2025 103E.661

Regional development commissions, Minn. Statutes 2025 462.396

Regional railroad authorities, Minn. Statutes 2025 398A.03

School districts, Minn. Statutes 2025 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2025 6.71

Senate and house of representatives, Minn. Statutes 2025 3.196

Soil and water conservation districts, Minn. Statutes 2025 103C.325

Solid waste management districts, Minn. Statutes 2025 115A.72

State contracts, Minn. Statutes 2025 16C.05

State High School League, Minn. Statutes 2025 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2025 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2025 354A.021

Watershed districts, Minn. Statutes 2025 103D.355

Audits and examinations, digital signatures, licensed certification authorities, Minn. Rules 8275.0070

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2025 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2025 41B.19

State bonds, destruction, duties, Minn. Statutes 2025 475.553

Trunk highway bonds, duties, Minn. Statutes 2025 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2025 204B.06

Defined, Minn. Statutes 2025 10A.01

Filing fees, Minn. Statutes 2025 204B.11

Major or minor political party candidates, Minn. Statutes 2025 200.02

Nominating petitions, signatures, Minn. Statutes 2025 204B.08

Cemetery associations, reports, Minn. Statutes 2025 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2025 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2025 10A.07

Defined as public official, Minn. Statutes 2025 10A.01

Economic interest disclosure, Minn. Statutes 2025 10A.09

Representation disclosure, Minn. Statutes 2025 10A.08

Cities

Audits and examinations, Minn. Statutes 2025 6.49 to 6.51

Change of name, Minn. Statutes 2025 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2025 412.151

Failing to submit financial reports, Minn. Statutes 2025 471.699

Local performance measurement reports, Minn. Statutes 2025 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2025 6.475

Claims and controversies with United States, Minn. Statutes 2025 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2025 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2025 15A.082

Conflicts of interest, Minn. Statutes 2025 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2025 6.581

Public accountants, Minn. Statutes 2025 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2025 8.02

Counties

Audits generally, Minn. Statutes 2025 6.481

Financial statements, Minn. Statutes 2025 375.169, 375.17

Local performance measurement reports, Minn. Statutes 2025 6.91

Reports received, Minn. Statutes 2025 276.10, 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2025 385.21

Data

Audits and examinations, Minn. Statutes 2025 6.715

Collection, Minn. Statutes 2025 6.74

Debt service deficiency loans, certification, Minn. Statutes 2025 475A.03, 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2025 10A.01

Election contests, Minn. Statutes 2025 209.01

Recall of elected state officers, Minn. Statutes 2025 211C.01

Social Security law, Minn. Statutes 2025 355.01

Deputies, appointment, Minn. Statutes 2025 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2025 6.01, 6.481, 10.01

Economic development authorities, audit reports, Minn. Statutes 2025 469.100

Economic interest disclosure, Minn. Statutes 2025 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2025 10A.28

Contributions, limits, Minn. Statutes 2025 10A.27, 10A.273, 211A.14

Expenditures, limits, Minn. Statutes 2025 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2025 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2025 204D.02

State elections campaign account, Minn. Statutes 2025 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2025 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2025 43A.08

Deputies, Minn. Statutes 2025 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2025 6.582

Private secretary, Minn. Statutes 2025 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2025 352D.02

State auditor's audit guide task force, Minn. Statutes 2025 6.65

Unclassified employees, Minn. Statutes 2025 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2025 211C.01 to 211C.09

Financial reports, Minn. Statutes 2025 471.697 to 471.6985

Firefighters relief associations

Actuarial valuations, Minn. Statutes 2025 424A.093

Financial reports, Minn. Statutes 2025 424A.014

Generally, Minn. Statutes 2025 6.72, 424A.02

Investment reports, Minn. Statutes 2025 424A.095

Prior relief associations, termination, Minn. Statutes 2025 424B.08

Housing and redevelopment authorities, audits, Minn. Statutes 2025 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2025 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2025 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2025 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2025 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2025 6.01

Land Exchange Board, duties, Minn. Statutes 2025 94.341

Land exchanges, duties, Minn. Statutes 2025 94.342

Lawsuits, expenses, Minn. Statutes 2025 6.92

Local firefighter relief associations, duties, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2025 6.47

Best practices reviews, Minn. Statutes 2025 6.78

Depositories, Minn. Statutes 2025 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2025 6.76

Outstanding obligations, reports received, Minn. Statutes 2025 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2025 6.80

Local police relief associations, duties, see LOCAL POLICE RELIEF ASSOCIATIONS

Member of executive department, Minn. Const. art 5 s 1

Memberships, Housing Finance Agency, Minn. Statutes 2025 462A.04

Municipal audits and examinations

Accounting, Minn. Statutes 2025 6.61

Application, Minn. Statutes 2025 6.63

Assistance to public accountants, Minn. Statutes 2025 6.68

Certification of amounts due, Minn. Statutes 2025 6.60

Certified public accountants may perform, Minn. Statutes 2025 6.66

Cities, generally, Minn. Statutes 2025 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2025 6.52

Corporations created by municipalities, Minn. Statutes 2025 465.719

Costs of examination

Billing, payment, Minn. Statutes 2025 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2025 6.54

Claims for cost, payment, Minn. Statutes 2025 6.68

Collections, Minn. Statutes 2025 6.57

Tax levies, Minn. Statutes 2025 6.57, 6.62

Counties, generally, Minn. Statutes 2025 6.481, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2025 6.481, 6.67

Federal funds received by state, Minn. Statutes 2025 6.515

Firefighter relief associations, Minn. Statutes 2025 6.495

First class cities, Minn. Statutes 2025 471.697

Governmental accounting information, Minn. Statutes 2025 6.68

Hospitals, Minn. Statutes 2025 6.552

Option D annual audits, Minn. Statutes 2025 367.36

Payment, Minn. Statutes 2025 6.60

Petitions for, Minn. Statutes 2025 6.54

Police relief associations, Minn. Statutes 2025 6.495

Postaudits, tax levy for costs, Minn. Statutes 2025 6.62

Procedures prescribed, Minn. Statutes 2025 6.65

Refusal to assist, Minn. Statutes 2025 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2025 6.55

School districts, Minn. Statutes 2025 6.51

Scope, prescribed, Minn. Statutes 2025 6.65

Statutory cities, Minn. Statutes 2025 412.02, 412.591

Subpoena powers, Minn. Statutes 2025 6.52

Tax levy for costs, Minn. Statutes 2025 6.57

Town audits, generally, Minn. Statutes 2025 6.51, 367.36

Notices of election, Minn. Statutes 2025 204B.34

Oath of office, Minn. Const. art 5 s 6

Office, Minn. Statutes 2025 10.01

Payments to, school district audits, costs, Minn. Statutes 2025 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2025 276.09

Political campaigns, see Election of under this topic

Political subdivision audits, see Municipal audits and examinations under this topic

Postaudits, tax levy for costs, Minn. Statutes 2025 6.62

Private secretary, Minn. Statutes 2025 6.02

Property tax payment abstracts, Minn. Statutes 2025 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2025 41B.19

State rate, certification, Minn. Statutes 2025 275.02

Trunk highway bonds, duties, Minn. Statutes 2025 167.52

Public official, state auditor defined as, Minn. Statutes 2025 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2025 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2025 211C.01 to 211C.09, Minn. Rules 8205.1010 to 8205.2120

Records and record keeping, correspondence with attorney general, Minn. Statutes 2025 8.02

Refusal to assist, Minn. Statutes 2025 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2025 144E.50

Reports given

Access to, Minn. Statutes 2025 6.70

Annual report, Minn. Statutes 2025 6.75

Cities, audits and examinations, Minn. Statutes 2025 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2025 471.699

Claims and controversies with United States, Minn. Statutes 2025 9.041

Counties, Minn. Statutes 2025 6.481

Distribution to legislature, Minn. Statutes 2025 6.755

Examinations, Minn. Statutes 2025 6.581

Firefighter relief associations, audits and examinations, Minn. Statutes 2025 6.495

Firefighters relief associations, Minn. Statutes 2025 6.72

Forfeiture, Minn. Statutes 2025 609.5315

Housing and redevelopment authorities, audits, Minn. Statutes 2025 469.013

Lawsuits, expenses, Minn. Statutes 2025 6.92

Local police relief associations, Minn. Statutes 2025 6.495

Postemployment benefits trustee, Minn. Statutes 2025 471.6175

Public retirement plans, Minn. Statutes 2025 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2025 6.495

Tax increment financing

Audit findings of noncompliance, Minn. Statutes 2025 469.1771

Increment transfer, spending plan, Minn. Statutes 2025 469.176

Traffic violations, administrative fines, Minn. Statutes 2025 169.999

Unauthorized diversion programs, Minn. Statutes 2025 477A.0175

Representation

Executive Council, Minn. Statutes 2025 9.011

Investment Board, Minn. Statutes 2025 11A.03

Land exchange board, Minn. Statutes 2025 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2025 353.03

Records Disposition Panel, Minn. Statutes 2025 138.17

Rural Finance Authority, Minn. Statutes 2025 41B.025

Statewide Volunteer Firefighter Plan advisory board, Minn. Statutes 2025 353G.03

Representation disclosure, Minn. Statutes 2025 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2025 3A.01

Joint and survivor annuity computation, Minn. Statutes 2025 356.461

Retirement plan alternatives, Minn. Statutes 2025 352D.02

Retirement rights in public employment plans, Minn. Statutes 2025 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2025 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2025 41B.21

School districts, accounts, inspection, Minn. Statutes 2025 127A.41

Seal, duties, Minn. Statutes 2025 6.01

Sick leave, accrued, payments, Minn. Statutes 2025 15A.082

Social Security benefits, Minn. Statutes 2025 355.01, 355.02

State agencies, grant awards and administration violations, Minn. Statutes 2025 16B.98

State auditor-elect

Inaugural event and transition expense contributions, Minn. Statutes 2025 10A.174

Succession, to office of governor-elect, Minn. Statutes 2025 4.06

Transition expenses, Minn. Statutes 2025 6.93

State laws and statutes, free copies, Minn. Statutes 2025 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2025 6.79

State officer, state auditor defined as, Minn. Statutes 2025 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2025 209.01

Succession

State auditor-elect

Inaugural event and transition expense contributions, Minn. Statutes 2025 10A.174

Transition expenses, Minn. Statutes 2025 6.93

To office of governor, Minn. Statutes 2025 4.06

Summary budget information and statements, Minn. Statutes 2025 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2025 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2025 469.175

Audit findings of noncompliance, Minn. Statutes 2025 469.1771

Violations, Minn. Statutes 2025 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2025 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2025 204D.02

Terms of office, Minn. Const. art 5 s 4

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2025 6.715, 609.456

Towns, audits and examinations, see Municipal audits and examinations under this topic

Transfer of powers

From public examiner, Minn. Statutes 2025 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2025 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2025 469.175, 477A.017

Vacancies in office, Minn. Const. art 5 s 3,7

Vacation, accrued leave, payments, Minn. Statutes 2025 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2025 211C.01 to 211C.09