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Office of the Revisor of Statutes

2021 Minnesota Statutes Index (topics)

UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Aid payments, overpayments, adjustments, Minn. Statutes 2021 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2021 126C.15

Local government aid, Minn. Statutes 2021 477A.017

School district audits, Minn. Statutes 2021 6.65

Education Department

Duties, Minn. Statutes 2021 123B.77, 2021 127A.17, 2021 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2021 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2021 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2021 123B.77

Recognition and reporting, Minn. Statutes 2021 123B.76

Financial data, Minn. Statutes 2021 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2021 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2021 123B.76

Local government aid, Minn. Statutes 2021 477A.017

Local governments, duties generally, Minn. Statutes 2021 123B.77

Manual, Education Department, duties, Minn. Statutes 2021 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2021 123B.83

Generally, Minn. Statutes 2021 123B.81

Reorganization operating debt, Minn. Statutes 2021 123B.82

Regional management information centers, Minn. Statutes 2021 123A.23 to 2021 123A.26

School districts, duties generally, Minn. Statutes 2021 123B.77

Standards, operating debt, determination, Minn. Statutes 2021 123B.81

Tax increment financing districts, Minn. Statutes 2021 469.175