UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Aid payments, overpayments, adjustments, Minn. Statutes 2026 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2026 126C.15

Local government aid, Minn. Statutes 2026 477A.017

School district audits, Minn. Statutes 2026 6.65

Data, see GOVERNMENT DATA

Definitions, government data practices, Minn. Rules 1205.0200

Education Department

Duties, Minn. Statutes 2026 123B.77, 127A.17, 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2026 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2026 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2026 123B.77

Recognition and reporting, Minn. Statutes 2026 123B.76

Financial data, Minn. Statutes 2026 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2026 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2026 123B.76

Local government aid, Minn. Statutes 2026 477A.017

Local governments, duties generally, Minn. Statutes 2026 123B.77

Manual, Education Department, duties, Minn. Statutes 2026 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2026 123B.83

Generally, Minn. Statutes 2026 123B.81

Reorganization operating debt, Minn. Statutes 2026 123B.82

Regional management information centers, Minn. Statutes 2026 123A.23 to 123A.26

School districts, duties generally, Minn. Statutes 2026 123B.77

Standards, operating debt, determination, Minn. Statutes 2026 123B.81

Tax increment financing districts, Minn. Statutes 2026 469.175