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Office of the Revisor of Statutes

2021 Minnesota Statutes Index (topics)

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2021 6.715

Public funds, investigations about, Minn. Statutes 2021 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2021 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2021 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2021 127A.17

Local governments, auditor's duties, Minn. Statutes 2021 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2021 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2021 6.475

Reports, claims and controversies with United States, Minn. Statutes 2021 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2021 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2021 469.123

Assistance to public accountant, Minn. Statutes 2021 6.68

Charter schools, Minn. Statutes 2021 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors, Minn. Statutes 2021 6.551, 2021 6.581

Costs, payment, Minn. Statutes 2021 6.581 to 2021 6.60

Counties, Minn. Statutes 2021 6.48, 2021 6.481, 2021 6.54, 2021 6.55

County hospitals, Minn. Statutes 2021 6.552

County nursing homes, Minn. Statutes 2021 6.552

Data, Minn. Statutes 2021 6.715, 2021 13.392

Economic development authorities, Minn. Statutes 2021 469.100

Grantees, local governments, Minn. Statutes 2021 6.551

Housing and redevelopment authorities, Minn. Statutes 2021 469.013

Human services boards, Minn. Statutes 2021 402.065

Lake Superior Center Authority, Minn. Statutes 2021 85B.05

Local government best practices reviews, Minn. Statutes 2021 6.78

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2021 6.54

Political subdivision, definition, Minn. Statutes 2021 6.465

Public accounts, cooperation, Minn. Statutes 2021 6.64 to 2021 6.71

Public drainage systems, Minn. Statutes 2021 103E.661

Regional development commissions, Minn. Statutes 2021 462.396

Regional railroad authorities, Minn. Statutes 2021 398A.03

School districts, Minn. Statutes 2021 6.54, 2021 123B.14, 2021 123B.77

Scope, limitations, Minn. Statutes 2021 6.71

Senate and house of representatives, Minn. Statutes 2021 3.196

Soil and water conservation districts, Minn. Statutes 2021 103C.325

Solid waste management districts, Minn. Statutes 2021 115A.72

State contracts, Minn. Statutes 2021 16C.05

State High School League, Minn. Statutes 2021 128C.12, 2021 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2021 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2021 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2021 6.72

Watershed districts, Minn. Statutes 2021 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2021 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2021 41B.19

State bonds, destruction, duties, Minn. Statutes 2021 475.553

Trunk highway bonds, duties, Minn. Statutes 2021 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2021 204B.06

Defined, Minn. Statutes 2021 10A.01

Filing fees, Minn. Statutes 2021 204B.11

Major or minor political party candidates, Minn. Statutes 2021 200.02

Nominating petitions, signatures, Minn. Statutes 2021 204B.08

Cemetery associations, reports, Minn. Statutes 2021 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2021 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2021 10A.07

Defined as public official, Minn. Statutes 2021 10A.01

Economic interest disclosure, Minn. Statutes 2021 10A.09

Representation disclosure, Minn. Statutes 2021 10A.08

Cities

Audits and examinations, Minn. Statutes 2021 6.49 to 2021 6.51

Change of name, Minn. Statutes 2021 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2021 412.151

Failing to submit financial reports, Minn. Statutes 2021 471.699

Local performance measurement reports, Minn. Statutes 2021 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2021 6.475

Claims and controversies with United States, Minn. Statutes 2021 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2021 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2021 15A.082

Conflicts of interest, Minn. Statutes 2021 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2021 6.581

Public accountants, Minn. Statutes 2021 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2021 8.02

Counties

Audits generally, Minn. Statutes 2021 6.48, 2021 6.481

Financial statements, Minn. Statutes 2021 375.169, 2021 375.17

Local performance measurement reports, Minn. Statutes 2021 6.91

Reports received, Minn. Statutes 2021 276.10, 2021 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2021 385.21

Data

Audits and examinations, Minn. Statutes 2021 6.715

Collection, Minn. Statutes 2021 6.74

Debt service deficiency loans, certification, Minn. Statutes 2021 475A.03, 2021 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2021 10A.01

Election contests, Minn. Statutes 2021 209.01

Recall of elected state officers, Minn. Statutes 2021 211C.01

Social Security law, Minn. Statutes 2021 355.01

Deputies, appointment, Minn. Statutes 2021 6.02

Duties generally, Minn. Const. art 5 s 4, 2021 6.01, 2021 6.481, 2021 10.01

Economic development authorities, audit reports, Minn. Statutes 2021 469.100

Economic interest disclosure, Minn. Statutes 2021 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2021 10A.28

Contributions, limits, Minn. Statutes 2021 10A.27, 2021 10A.273

Expenditures, limits, Minn. Statutes 2021 10A.25, 2021 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2021 10A.31, 2021 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2021 204D.02

State elections campaign account, Minn. Statutes 2021 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2021 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2021 43A.08

Deputies, Minn. Statutes 2021 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2021 6.582

Private secretary, Minn. Statutes 2021 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2021 352D.02

State auditor's audit guide task force, Minn. Statutes 2021 6.65

Unclassified employees, Minn. Statutes 2021 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2021 211C.01 to 2021 211C.09

Financial reports, Minn. Statutes 2021 471.697 to 2021 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2021 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2021 6.48, 2021 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2021 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2021 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2021 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2021 6.01

Land Exchange Board, duties, Minn. Statutes 2021 94.341

Land exchanges, duties, Minn. Statutes 2021 94.342

Lawsuits, expenses, Minn. Statutes 2021 6.92

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2021 6.47

Best practices reviews, Minn. Statutes 2021 6.78

Depositories, Minn. Statutes 2021 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2021 6.76

Outstanding obligations, reports received, Minn. Statutes 2021 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2021 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 2021 462A.04

Local Results and Innovation Council, Minn. Statutes 2021 6.90

Municipal audits and examinations

Accounting, Minn. Statutes 2021 6.61

Application, Minn. Statutes 2021 6.63

Assistance to public accountants, Minn. Statutes 2021 6.68

Certification of amounts due, Minn. Statutes 2021 6.60

Certified public accountants may perform, Minn. Statutes 2021 6.66

Cities, generally, Minn. Statutes 2021 6.49, 2021 6.50

Companies, duty to aid state auditor, Minn. Statutes 2021 6.52

Corporations created by municipalities, Minn. Statutes 2021 465.719

Costs of examination

Billing, payment, Minn. Statutes 2021 6.49, 2021 6.56

Cities or school districts to bear, Minn. Statutes 2021 6.54

Claims for cost, payment, Minn. Statutes 2021 6.68

Collections, Minn. Statutes 2021 6.57

Tax levies, Minn. Statutes 2021 6.57, 2021 6.62

Counties, generally, Minn. Statutes 2021 6.48, 2021 6.481, 2021 6.54, 2021 6.55

Evidence of wrongdoing, Minn. Statutes 2021 6.481, 2021 6.67

Federal funds received by state, Minn. Statutes 2021 6.515

Firefighter relief associations, Minn. Statutes 2021 6.495

First class cities, Minn. Statutes 2021 471.697

Governmental accounting information, Minn. Statutes 2021 6.68

Hospitals, Minn. Statutes 2021 6.552

Option D annual audits, Minn. Statutes 2021 367.36

Payment, Minn. Statutes 2021 6.60

Petitions for, Minn. Statutes 2021 6.54

Police relief associations, Minn. Statutes 2021 6.495

Postaudits, tax levy for costs, Minn. Statutes 2021 6.62

Procedures prescribed, Minn. Statutes 2021 6.65

Refusal to assist, Minn. Statutes 2021 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2021 6.55

School districts, Minn. Statutes 2021 6.51

Scope, prescribed, Minn. Statutes 2021 6.65

Statutory cities, Minn. Statutes 2021 412.02, 2021 412.591

Subpoena powers, Minn. Statutes 2021 6.52

Tax levy for costs, Minn. Statutes 2021 6.57

Town audits, generally, Minn. Statutes 2021 6.51, 2021 367.36

Notices of election, Minn. Statutes 2021 204B.34

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

Office, Minn. Statutes 2021 10.01

Payments to, school district audits, costs, Minn. Statutes 2021 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2021 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 2021 6.62

Private secretary, Minn. Statutes 2021 6.02

Property tax payment abstracts, Minn. Statutes 2021 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2021 41B.19

State rate, certification, Minn. Statutes 2021 275.02

Trunk highway bonds, duties, Minn. Statutes 2021 167.52

Public official, state auditor defined as, Minn. Statutes 2021 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2021 356.219

Recall, Minn. Const. art 8 s 6, 2021 211C.01 to 2021 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2021 8.02

Refusal to assist, Minn. Statutes 2021 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2021 144E.50

Reports given

Access to, Minn. Statutes 2021 6.70

Annual report, Minn. Statutes 2021 6.75

Cities, audits and examinations, Minn. Statutes 2021 6.49 to 2021 6.51

Cities failing to submit financial reports, Minn. Statutes 2021 471.699

Claims and controversies with United States, Minn. Statutes 2021 9.041

Counties, Minn. Statutes 2021 6.48, 2021 6.481

Distribution to legislature, Minn. Statutes 2021 6.755

Examinations, Minn. Statutes 2021 6.581

Firefighter relief associations, audits and examinations, Minn. Statutes 2021 6.495

Forfeiture, Minn. Statutes 2021 609.5315

Housing and redevelopment authorities, audits, Minn. Statutes 2021 469.013

Lawsuits, expenses, Minn. Statutes 2021 6.92

Local police relief associations, Minn. Statutes 2021 6.495

Postemployment benefits trustee, Minn. Statutes 2021 471.6175

Public retirement plans, Minn. Statutes 2021 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2021 6.495

Tax increment financing

Audit findings of noncompliance, Minn. Statutes 2021 469.1771

Increment transfer, spending plan, Minn. Statutes 2021 469.176

Traffic violations, administrative fines, Minn. Statutes 2021 169.999

Unauthorized diversion programs, Minn. Statutes 2021 477A.0175

Volunteer firefighter relief associations, Minn. Statutes 2021 6.72

Representation disclosure, Minn. Statutes 2021 10A.08

Representation

Executive Council, Minn. Statutes 2021 9.011

Investment Board, Minn. Statutes 2021 11A.03

Land exchange board, Minn. Statutes 2021 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2021 353.03

Records Disposition Panel, Minn. Statutes 2021 138.17

Rural Finance Authority, Minn. Statutes 2021 41B.025

Statewide Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2021 353G.03

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2021 3A.01

Joint and survivor annuity computation, Minn. Statutes 2021 356.461

Retirement plan alternatives, Minn. Statutes 2021 352D.02

Retirement rights in public employment plans, Minn. Statutes 2021 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2021 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2021 41B.21

School districts, accounts, inspection, Minn. Statutes 2021 127A.41

Seal, duties, Minn. Statutes 2021 6.01

Sick leave, accrued, payments, Minn. Statutes 2021 15A.082

Social Security benefits, Minn. Statutes 2021 355.01, 2021 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2021 4.06

State laws and statutes, free copies, Minn. Statutes 2021 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2021 6.79

State officer, state auditor defined as, Minn. Statutes 2021 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2021 209.01

Succession, to office of governor, Minn. Statutes 2021 4.06

Summary budget information and statements, Minn. Statutes 2021 6.745, 2021 471.6965, 2021 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2021 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2021 469.175

Audit findings of noncompliance, Minn. Statutes 2021 469.1771

Violations, Minn. Statutes 2021 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2021 354A.021

Term, Minn. Const. art 5 s 4, 2021 204D.02

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

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2021 6.715, 2021 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2021 6.46, 2021 6.61

To Natural Resources Department, Minn. Statutes 2021 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2021 469.175, 2021 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2021 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, 2021 211C.01 to 2021 211C.09

Volunteer firefighter relief associations

Actuarial valuations, Minn. Statutes 2021 424A.093

Financial reports, Minn. Statutes 2021 424A.014

Generally, Minn. Statutes 2021 6.72, 2021 424A.02

Prior relief associations, termination, Minn. Statutes 2021 424B.08