STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2004 6.715

Public funds, investigations about, Minn. Statutes 2004 609.465

Access to records, Minn. Statutes 2004 6.52

Accounting and budgeting systems

Local governments, auditor's duties, Minn. Statutes 2004 6.47

Appointments by

Deputies, Minn. Statutes 2004 6.02

Unclassified employees, Minn. Statutes 2004 43A.08

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2004 16A.284

Reports, claims and controversies with United States, Minn. Statutes 2004 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2004 469.177

Approvals by

Counties, financial statements, Minn. Statutes 2004 375.17

Property tax refunds, taxes paid by mistake on railroad lands, Minn. Statutes 2004 283.07

Assistance to, Minn. Statutes 2004 6.52

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2004 469.123

Charter schools, Minn. Statutes 2004 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors, local governments, Minn. Statutes 2004 6.551

Costs, payment, Minn. Statutes 2004 6.58 to 6.60

Counties, Minn. Statutes 2004 6.48, 6.54, 6.55

County hospitals, Minn. Statutes 2004 6.552

County nursing homes, Minn. Statutes 2004 6.552

Data, Minn. Statutes 2004 6.715, 13.392

Definitions, Minn. Statutes 2004 6.715

Economic development authorities, Minn. Statutes 2004 469.100

Grantees, local governments, Minn. Statutes 2004 6.551

Housing and redevelopment authorities, Minn. Statutes 2004 469.013

Human services boards, Minn. Statutes 2004 402.065

Lake Superior Center Authority, Minn. Statutes 2004 85B.05

Local firefighter relief associations, Minn. Statutes 2004 69.021, 423A.21

Local government best practices reviews, Minn. Statutes 2004 6.78

Local police relief associations, Minn. Statutes 2004 69.021, 423A.21

Metropolitan Council, Minn. Statutes 2004 473.13

Metropolitan Radio Board, Minn. Statutes 2004 403.23

Minneapolis Firefighters Relief Association, Minn. Statutes 2004 423C.14

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2004 6.54

Public drainage systems, Minn. Statutes 2004 103E.661

Regional development commissions, Minn. Statutes 2004 462.396

Regional railroad authorities, Minn. Statutes 2004 398A.03

Schedule of charges, Minn. Statutes 2004 6.58

School districts, Minn. Statutes 2004 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2004 6.71

Senate and house of representatives, Minn. Statutes 2004 3.196

Soil and water conservation districts, Minn. Statutes 2004 103C.325

Solid waste management districts, Minn. Statutes 2004 115A.72

State contracts, Minn. Statutes 2004 16C.05

State High School League, Minn. Statutes 2004 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2004 469.1771

Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2004 6.72

Watershed districts, Minn. Statutes 2004 103D.355

Ballots, general elections, see White ballots under BALLOTS

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2004 204B.06

Defined, Minn. Statutes 2004 10A.01

Filing fees, Minn. Statutes 2004 204B.11

Major or minor political party candidates, Minn. Statutes 2004 200.02

Nominating petitions, signatures, Minn. Statutes 2004 204B.08

Petition in place of filing fees, Minn. Statutes 2004 204B.11

Certificates and certification

Audits and examinations, amounts due, Minn. Statutes 2004 6.60

Bonds (public debt), bonds purchased by Investment Board, Minn. Statutes 2004 475.73

Debt service deficiency loans, Minn. Statutes 2004 475A.03, 475A.04

Land exchange, Minn. Statutes 2004 94.342

Local firefighter relief associations, special fund, minimum balance, Minn. Statutes 2004 297I.10

Property taxes, state rate, Minn. Statutes 2004 275.02

Certifying to

Local relief association consolidation, compliance with procedures, Minn. Statutes 2004 353A.04

Minneapolis Police Relief Association, termination of benefit payments, Minn. Statutes 2004 423B.18

Property taxes, mistaken payment on railroad lands, Minn. Statutes 2004 283.07

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2004 10A.07

Defined as public official, Minn. Statutes 2004 10A.01

Economic interest disclosure, Minn. Statutes 2004 10A.09

Representation disclosure, Minn. Statutes 2004 10A.08

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2004 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2004 15A.082

Conflicts of interest, Minn. Statutes 2004 10A.07

Constitutional officer, state auditor defined as

Elective state officers retirement, Minn. Statutes 2004 352C.021

Social Security law, Minn. Statutes 2004 355.01

Consulting

Local government best practices reviews, Minn. Statutes 2004 6.78

Metropolitan Council, professional services contracts, Minn. Statutes 2004 473.13

Property taxes, refunds, taxes paid by mistake on railroad lands, Minn. Statutes 2004 283.07

Contracts

Generally, Minn. Statutes 2004 6.58

Public accountants, Minn. Statutes 2004 6.495

Cooperation

Education Department, accounting systems, Minn. Statutes 2004 127A.17

Public accountants, audits and reports, Minn. Statutes 2004 6.64 to 6.71

Copies to, tax increment financing plans, Minn. Statutes 2004 469.175

Correspondence, attorney general, record keeping, Minn. Statutes 2004 8.02

Data collection, Minn. Statutes 2004 6.74

Data, audits and examinations, Minn. Statutes 2004 6.715

Definitions

Election contests, Minn. Statutes 2004 209.01

Elective state officers retirement, Minn. Statutes 2004 352C.021

Ethics in government, Minn. Statutes 2004 10A.01

Recall of elected state officers, Minn. Statutes 2004 211C.01

Social Security law, Minn. Statutes 2004 355.01

Deputies, appointment, Minn. Statutes 2004 6.02

Determinations by

Uniform financial accounting and reporting standards, Minn. Statutes 2004 469.175, 477A.017

Volunteer firefighter relief associations, state aid, disqualification, Minn. Statutes 2004 424A.02

Disclosure

Conflicts of interest, Minn. Statutes 2004 10A.07

Economic interest disclosure, Minn. Statutes 2004 10A.09

Representation disclosure, Minn. Statutes 2004 10A.08

Duties, Minn. Const. art 5 s 4, Minn. Statutes 2004 6.01, 10.01

Economic interest disclosure, Minn. Statutes 2004 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2004 10A.28

Contributions, limits, Minn. Statutes 2004 10A.27, 10A.273

Expenditures, limits, Minn. Statutes 2004 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign fund allocations, Minn. Statutes 2004 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2004 204D.02

State elections campaign fund, Minn. Statutes 2004 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2004 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2004 43A.08

Deputies, Minn. Statutes 2004 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2004 6.582

Private secretary, Minn. Statutes 2004 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2004 352D.02

State auditor's audit guide task force, Minn. Statutes 2004 6.65

Unclassified employees, appointment, Minn. Statutes 2004 43A.08

Enforcement of law

Cities, failure to file financial reports, Minn. Statutes 2004 471.699

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2004 211C.01 to 211C.09

Filing with

Economic development authorities, audit reports, Minn. Statutes 2004 469.100

Local consolidation associations, municipal contribution rates, modification, Minn. Statutes 2004 353A.09

Local relief associations, Minn. Statutes 2004 353.665, 353A.07, 423A.17 to 423A.19

Municipal fire departments, financial reports, Minn. Statutes 2004 69.051

Ordinances, change of name, cities, Minn. Statutes 2004 413.02

Regional emergency medical services boards, audit reports, Minn. Statutes 2004 144E.50

Volunteer firefighter relief associations, Minn. Statutes 2004 69.773, 317A.823, 424A.02

Fines, refusal to assist, Minn. Statutes 2004 6.53

Forms

Cemetery associations, reports, Minn. Statutes 2004 306.761

Counties, financial statements, Minn. Statutes 2004 375.169, 375.17

County financial statement summaries, Minn. Statutes 2004 375.17

Financial reports, Minn. Statutes 2004 471.697 to 471.6985

Local governments, Minn. Statutes 2004 6.47, 6.74, 6.76, 118A.04

Local relief associations, financial reports, Minn. Statutes 2004 69.051

Personal property tax revenues, abstracts, Minn. Statutes 2004 276.09

Property tax payment abstracts, Minn. Statutes 2004 276.09

Summary budget information and statements, Minn. Statutes 2004 6.745, 471.6965, 471.698

Timing of reports, public retirement plans, Minn. Statutes 2004 356.219

Impeachment, Minn. Const. art 8 s 2

Inspections, school districts, accounts and records, Minn. Statutes 2004 127A.41

Instructions, lawsuits against county treasurer, Minn. Statutes 2004 385.21

Investigations

Audits defined as, Minn. Statutes 2004 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2004 6.47

Invoices

Government information division, costs, Minn. Statutes 2004 477A.014

Municipal audits and examinations, costs, interest, Minn. Statutes 2004 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2004 6.01

Land Exchange Board, duties, Minn. Statutes 2004 94.341

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2004 6.47

Best practices reviews, Minn. Statutes 2004 6.78

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 2004 462A.04

Municipal audits and examinations

Accounting, Minn. Statutes 2004 6.61

Application, Minn. Statutes 2004 6.63

Assistance to public accountants, Minn. Statutes 2004 6.68

Certification of amounts due, Minn. Statutes 2004 6.60

Charges, schedule, Minn. Statutes 2004 6.58

Cities, generally, Minn. Statutes 2004 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2004 6.52

Contracting for technical and other services, Minn. Statutes 2004 6.58

Corporations created by municipalities, Minn. Statutes 2004 465.719

Costs of examination

Approval, Finance Department, Minn. Statutes 2004 6.58

Billing, payment, Minn. Statutes 2004 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2004 6.54

Claims for cost, payment, Minn. Statutes 2004 6.68

Collections, Minn. Statutes 2004 6.57

Schedules, Minn. Statutes 2004 6.58

Tax levies, Minn. Statutes 2004 6.57, 6.62

Counties, generally, Minn. Statutes 2004 6.48, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2004 6.67

Federal funds received by state, Minn. Statutes 2004 6.515

Fire relief associations, Minn. Statutes 2004 6.495

First class cities, Minn. Statutes 2004 471.697

Forms and records, prescribed, order-and-warrant checks, Minn. Statutes 2004 6.47

Governmental accounting information, Minn. Statutes 2004 6.68

Hospitals, Minn. Statutes 2004 6.552

Option D annual audits, Minn. Statutes 2004 367.36

Payment, Minn. Statutes 2004 6.60

Petitions for, Minn. Statutes 2004 6.54

Police relief associations, Minn. Statutes 2004 6.495

Postaudits, tax levy for costs, Minn. Statutes 2004 6.62

Procedures prescribed, Minn. Statutes 2004 6.65

Public accountants may perform, Minn. Statutes 2004 6.66

Resolution for examination, initiation of audit, Minn. Statutes 2004 6.55

Revolving fund, Minn. Statutes 2004 6.58

School districts, Minn. Statutes 2004 6.51

Scope, prescribed, Minn. Statutes 2004 6.65

Statutory cities, Minn. Statutes 2004 412.02, 412.591

Subpoena powers, Minn. Statutes 2004 6.52

Tax levy for costs, Minn. Statutes 2004 6.57

Town audits, generally, Minn. Statutes 2004 6.51, 367.36

Notice given

Audits, uncollected claims for cost, Minn. Statutes 2004 6.57

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2004 385.21

Local relief associations, malfeasance, misfeasance, or nonfeasance in office, Minn. Statutes 2004 69.051

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2004 274.10

Tax increment financing districts, pre-1982 pooling rules, Minn. Statutes 2004 469.1764

Tax increment financing violations, Minn. Statutes 2004 469.1771

Volunteer firefighter relief associations, state aid, disqualification, Minn. Statutes 2004 424A.02

Notice received

Local relief associations, Minn. Statutes 2004 353A.04, 353A.06, 353A.10

Tax increment financing violations, no action by county attorney, Minn. Statutes 2004 469.1771

Volunteer firefighter relief associations, Minn. Statutes 2004 424B.02, 424B.08, 424B.20

Notices of election, Minn. Statutes 2004 204B.34

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

Office, Minn. Statutes 2004 6.58, 10.01

Payments by

Claims and controversies with United States, costs, Minn. Statutes 2004 9.041

Investment disclosure, public retirement plans, Minn. Statutes 2004 356.219

Payments to, audit and examination costs

Municipal audits and examinations, costs, Minn. Statutes 2004 6.56

Reimbursements, depositing, Minn. Statutes 2004 6.58

Payments to, school district audits, costs, Minn. Statutes 2004 123B.14

Petitions, municipal audits, Minn. Statutes 2004 6.54

Planning, personnel plan, nonclerical positions, Minn. Statutes 2004 6.582

Political campaigns, see Election of under this topic

Postaudits, tax levy for costs, Minn. Statutes 2004 6.62

Private secretary, Minn. Statutes 2004 6.02

Property taxes

Family farm security program, duties, Minn. Statutes 2004 41.62

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2004 41B.19

Trunk highway bonds, duties, Minn. Statutes 2004 167.52

Public official, state auditor defined as, Minn. Statutes 2004 10A.01

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2004 211C.01 to 211C.09

Records and record keeping

Correspondence with attorney general, Minn. Statutes 2004 8.02

Refusal to assist, Minn. Statutes 2004 6.53

Reports given

Access to, Minn. Statutes 2004 6.70

Annual report, Minn. Statutes 2004 6.75

Cities failing to submit financial reports, Minn. Statutes 2004 471.699

Cities, audits and examinations, Minn. Statutes 2004 6.49 to 6.51

Claims and controversies with United States, Minn. Statutes 2004 9.041

Counties, Minn. Statutes 2004 6.48

Fire relief associations, audits and examinations, Minn. Statutes 2004 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2004 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2004 69.051

Local police relief associations, Minn. Statutes 2004 6.495, 69.051

Public retirement plans, investment disclosure, Minn. Statutes 2004 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2004 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2004 469.1771

Volunteer firefighter relief associations, Minn. Statutes 2004 6.72, 69.051

Reports received

Audited financial statements, Minn. Statutes 2004 471.697, 471.698, 471.6985

Audits and examinations, local governments, evidence of wrongdoing, Minn. Statutes 2004 6.67

Bonds (public debt), debt service deficiencies, Minn. Statutes 2004 475A.04

Cities, Minn. Statutes 2004 6.49, 6.745

Counties, Minn. Statutes 2004 276.10, 471.70

County hospitals, audits, Minn. Statutes 2004 6.552

County nursing homes, audits, Minn. Statutes 2004 6.552

Financial reports, Minn. Statutes 2004 471.697, 471.698

Housing and redevelopment authorities, annual accounting reports, Minn. Statutes 2004 469.013

Human Services Department, county social welfare funds, Minn. Statutes 2004 6.48

Lobbyist expenditures, local governments, Minn. Statutes 2004 6.76

Local governments, information, Minn. Statutes 2004 6.74

Local relief associations, Minn. Statutes 2004 69.051, 69.77, 353A.05

Minneapolis Firefighters Relief Association, Minn. Statutes 2004 423C.06

Minneapolis Police Relief Association, Minn. Statutes 2004 423B.15, 423B.151

Municipal fire departments, financial reports, Minn. Statutes 2004 69.051

Municipal hospitals, audits, Minn. Statutes 2004 6.552

Municipalities, outstanding obligations, Minn. Statutes 2004 471.70

Personal property taxes, revenue abstracts, Minn. Statutes 2004 276.09

Property taxes, payment abstracts, Minn. Statutes 2004 276.09

Public retirement plans, investment of funds, additional information, Minn. Statutes 2004 356.219

Statutory cities, ordinances delegating bookkeeping to city treasurers, Minn. Statutes 2004 412.151

Summary budget information, Minn. Statutes 2004 6.745

Tax increment financing districts, annual reporting requirements, Minn. Statutes 2004 469.175

Theft, embezzlement, or unlawful use of public funds, Minn. Statutes 2004 6.715, 609.456

Town audits, Minn. Statutes 2004 367.36

Representation

Executive Council, Minn. Statutes 2004 9.011

Investment Board, Minn. Statutes 2004 11A.03

Land exchange board, Minn. Statutes 2004 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2004 353.03

Records Disposition Panel, Minn. Statutes 2004 138.17

Rural Finance Authority, Minn. Statutes 2004 41B.025

Representation disclosure, Minn. Statutes 2004 10A.08

Retirement

Retirement plan alternatives, Minn. Statutes 2004 352C.011, 352D.02

Retirement rights in public employment plans, Minn. Statutes 2004 3.088

Seal, duties, Minn. Statutes 2004 6.01

Service of process on

Lawsuits, Rural Finance Authority, Minn. Statutes 2004 41B.21

Sick leave, accrued, payments, Minn. Statutes 2004 15A.082

Social Security benefits, Minn. Statutes 2004 355.01, 355.02

State auditor-elect

Succession, to office of governor-elect, Minn. Statutes 2004 4.06

State bonds, destruction, duties, Minn. Statutes 2004 475.553

State laws and statutes, free copies, Minn. Statutes 2004 3C.12

State officer, state auditor defined as, Minn. Statutes 2004 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2004 209.01

Subpoenas, power to issue, Minn. Statutes 2004 6.52

Succession, to office of governor, Minn. Statutes 2004 4.06

Term, Minn. Const. art 5 s 4, Minn. Statutes 2004 204D.02

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

Transfer of powers

To Natural Resources Department, Minn. Statutes 2004 84.027

From public examiner, Minn. Statutes 2004 6.46, 6.61

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

Vacation, accrued leave, payments, Minn. Statutes 2004 15A.082

Violations and penalties

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2004 211C.01 to 211C.09