STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2010 6.715

Public funds, investigations about, Minn. Statutes 2010 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2010 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2010 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2010 127A.17

Local governments, auditor's duties, Minn. Statutes 2010 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2010 16A.284

Reports, claims and controversies with United States, Minn. Statutes 2010 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2010 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2010 469.123

Assistance to public accountant, Minn. Statutes 2010 6.68

Charter schools, Minn. Statutes 2010 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors, local governments, Minn. Statutes 2010 6.551

Costs, payment, Minn. Statutes 2010 6.58 to 6.60

Counties, Minn. Statutes 2010 6.48, 6.54, 6.55

County hospitals, Minn. Statutes 2010 6.552

County nursing homes, Minn. Statutes 2010 6.552

Data, Minn. Statutes 2010 6.715, 13.392

Economic development authorities, Minn. Statutes 2010 469.100

Grantees, local governments, Minn. Statutes 2010 6.551

Housing and redevelopment authorities, Minn. Statutes 2010 469.013

Human services boards, Minn. Statutes 2010 402.065

Job opportunity building zones, Minn. Statutes 2010 469.3201

Lake Superior Center Authority, Minn. Statutes 2010 85B.05

Local firefighter relief associations, Minn. Statutes 2010 69.021, 423A.21

Local government best practices reviews, Minn. Statutes 2010 6.78

Local police relief associations, Minn. Statutes 2010 69.021, 423A.21

Metropolitan Council, Minn. Statutes 2010 473.13

Minneapolis Firefighters Relief Association, Minn. Statutes 2010 423C.14

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2010 6.54

Political subdivision, definition, Minn. Statutes 2010 6.465

Public accounts, cooperation, Minn. Statutes 2010 6.64 to 6.71

Public drainage systems, Minn. Statutes 2010 103E.661

Regional development commissions, Minn. Statutes 2010 462.396

Regional railroad authorities, Minn. Statutes 2010 398A.03

Schedule of charges, Minn. Statutes 2010 6.58

School districts, Minn. Statutes 2010 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2010 6.71

Senate and house of representatives, Minn. Statutes 2010 3.196

Soil and water conservation districts, Minn. Statutes 2010 103C.325

Solid waste management districts, Minn. Statutes 2010 115A.72

State contracts, Minn. Statutes 2010 16C.05

State High School League, Minn. Statutes 2010 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2010 469.1771

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2010 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2010 6.72

Watershed districts, Minn. Statutes 2010 103D.355

Ballots, general elections, see White ballots under BALLOTS

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2010 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2010 41B.19

State bonds, destruction, duties, Minn. Statutes 2010 475.553

Trunk highway bonds, duties, Minn. Statutes 2010 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2010 204B.06

Defined, Minn. Statutes 2010 10A.01

Filing fees, Minn. Statutes 2010 204B.11

Major or minor political party candidates, Minn. Statutes 2010 200.02

Nominating petitions, signatures, Minn. Statutes 2010 204B.08

Cemetery associations, reports, Minn. Statutes 2010 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2010 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2010 10A.07

Defined as public official, Minn. Statutes 2010 10A.01

Economic interest disclosure, Minn. Statutes 2010 10A.09

Representation disclosure, Minn. Statutes 2010 10A.08

Cities

Audits and examinations, Minn. Statutes 2010 6.49 to 6.51

Change of name, Minn. Statutes 2010 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2010 412.151

Failing to submit financial reports, Minn. Statutes 2010 471.699

Local performance measurement reports, Minn. Statutes 2010 6.91

Claims and controversies with United States, Minn. Statutes 2010 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2010 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2010 15A.082

Conflicts of interest, Minn. Statutes 2010 10A.07

Contracts and agreements

Generally, Minn. Statutes 2010 6.58

Public accountants, Minn. Statutes 2010 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2010 8.02

Counties

Audits generally, Minn. Statutes 2010 6.48

Financial statements, Minn. Statutes 2010 375.169, 375.17

Local performance measurement reports, Minn. Statutes 2010 6.91

Reports received, Minn. Statutes 2010 276.10, 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2010 385.21

Data

Audits and examinations, Minn. Statutes 2010 6.715

Collection, Minn. Statutes 2010 6.74

Debt service deficiency loans, certification, Minn. Statutes 2010 475A.03, 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2010 10A.01

Election contests, Minn. Statutes 2010 209.01

Recall of elected state officers, Minn. Statutes 2010 211C.01

Social Security law, Minn. Statutes 2010 355.01

Deputies, appointment, Minn. Statutes 2010 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2010 6.01, 10.01

Economic development authorities, audit reports, Minn. Statutes 2010 469.100

Economic interest disclosure, Minn. Statutes 2010 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2010 10A.28

Contributions, limits, Minn. Statutes 2010 10A.27, 10A.273

Expenditures, limits, Minn. Statutes 2010 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign fund allocations, Minn. Statutes 2010 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2010 204D.02

State elections campaign fund, Minn. Statutes 2010 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2010 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2010 43A.08

Deputies, Minn. Statutes 2010 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2010 6.582

Private secretary, Minn. Statutes 2010 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2010 352D.02

State auditor's audit guide task force, Minn. Statutes 2010 6.65

Unclassified employees, Minn. Statutes 2010 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2010 211C.01 to 211C.09

Financial reports, Minn. Statutes 2010 471.697 to 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2010 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2010 6.48

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2010 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2010 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2010 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2010 6.01

Land Exchange Board, duties, Minn. Statutes 2010 94.341

Land exchanges, duties, Minn. Statutes 2010 94.342

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2010 6.47

Best practices reviews, Minn. Statutes 2010 6.78

Depositories, Minn. Statutes 2010 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2010 6.76

Outstanding obligations, reports received, Minn. Statutes 2010 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2010 6.80

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

Local relief associations

Consolidation, Minn. Statutes 2010 353.665, 353A.04 to 353A.10

Financial reports, Minn. Statutes 2010 69.051

Reports received, Minn. Statutes 2010 69.77, 353A.05

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

Memberships

Housing Finance Agency, Minn. Statutes 2010 462A.04

Local Results and Innovation Council, Minn. Statutes 2010 6.90

Metropolitan Council, professional services contracts, Minn. Statutes 2010 473.13

Minneapolis Firefighters Relief Association

Audits and examinations, Minn. Statutes 2010 423C.14

Reports received, Minn. Statutes 2010 423C.06

Minneapolis Police Relief Association

Reports received, Minn. Statutes 2010 423B.15, 423B.151

Termination of benefit payments, Minn. Statutes 2010 423B.18

Municipal audits and examinations

Accounting, Minn. Statutes 2010 6.61

Application, Minn. Statutes 2010 6.63

Assistance to public accountants, Minn. Statutes 2010 6.68

Certification of amounts due, Minn. Statutes 2010 6.60

Certified public accountants may perform, Minn. Statutes 2010 6.66

Charges, schedule, Minn. Statutes 2010 6.58

Cities, generally, Minn. Statutes 2010 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2010 6.52

Contracting for technical and other services, Minn. Statutes 2010 6.58

Corporations created by municipalities, Minn. Statutes 2010 465.719

Costs of examination

Approval, Management and Budget Department, Minn. Statutes 2010 6.58

Billing, payment, Minn. Statutes 2010 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2010 6.54

Claims for cost, payment, Minn. Statutes 2010 6.68

Collections, Minn. Statutes 2010 6.57

Schedules, Minn. Statutes 2010 6.58

Tax levies, Minn. Statutes 2010 6.57, 6.62

Counties, generally, Minn. Statutes 2010 6.48, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2010 6.67

Federal funds received by state, Minn. Statutes 2010 6.515

Firefighter relief associations, Minn. Statutes 2010 6.495

First class cities, Minn. Statutes 2010 471.697

Governmental accounting information, Minn. Statutes 2010 6.68

Hospitals, Minn. Statutes 2010 6.552

Option D annual audits, Minn. Statutes 2010 367.36

Payment, Minn. Statutes 2010 6.60

Petitions for, Minn. Statutes 2010 6.54

Police relief associations, Minn. Statutes 2010 6.495

Postaudits, tax levy for costs, Minn. Statutes 2010 6.62

Procedures prescribed, Minn. Statutes 2010 6.65

Refusal to assist, Minn. Statutes 2010 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2010 6.55

Revolving fund, Minn. Statutes 2010 6.58

School districts, Minn. Statutes 2010 6.51

Scope, prescribed, Minn. Statutes 2010 6.65

Statutory cities, Minn. Statutes 2010 412.02, 412.591

Subpoena powers, Minn. Statutes 2010 6.52

Tax levy for costs, Minn. Statutes 2010 6.57

Town audits, generally, Minn. Statutes 2010 6.51, 367.36

Municipal fire departments, financial reports, Minn. Statutes 2010 69.051

Notices of election, Minn. Statutes 2010 204B.34

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

Office, Minn. Statutes 2010 6.58, 10.01

Payments to, school district audits, costs, Minn. Statutes 2010 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2010 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 2010 6.62

Private secretary, Minn. Statutes 2010 6.02

Property tax payment abstracts, Minn. Statutes 2010 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2010 41B.19

State rate, certification, Minn. Statutes 2010 275.02

Trunk highway bonds, duties, Minn. Statutes 2010 167.52

Public data, Minn. Statutes 2010 356.219

Public official, state auditor defined as, Minn. Statutes 2010 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2010 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2010 211C.01 to 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2010 8.02

Refusal to assist, Minn. Statutes 2010 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2010 144E.50

Reimbursements, depositing, Minn. Statutes 2010 6.58

Reports given

Access to, Minn. Statutes 2010 6.70

Annual report, Minn. Statutes 2010 6.75

Cities, audits and examinations, Minn. Statutes 2010 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2010 471.699

Claims and controversies with United States, Minn. Statutes 2010 9.041

Counties, Minn. Statutes 2010 6.48

Distribution to legislature, Minn. Statutes 2010 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2010 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2010 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2010 69.051

Local police relief associations, Minn. Statutes 2010 6.495, 69.051

Public retirement plans, investment disclosure, Minn. Statutes 2010 356.219

Public retirement plans, pension performance, Minn. Statutes 2010 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2010 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2010 469.1771

Traffic violations, administrative fines, Minn. Statutes 2010 169.999

Volunteer firefighter relief associations, Minn. Statutes 2010 6.72

Representation

Executive Council, Minn. Statutes 2010 9.011

Investment Board, Minn. Statutes 2010 11A.03

Land exchange board, Minn. Statutes 2010 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2010 353.03

Records Disposition Panel, Minn. Statutes 2010 138.17

Rural Finance Authority, Minn. Statutes 2010 41B.025

Voluntary Statewide Lump-sum Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2010 353G.03

Representation disclosure, Minn. Statutes 2010 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2010 3A.01

Retirement plan alternatives, Minn. Statutes 2010 352D.02

Retirement rights in public employment plans, Minn. Statutes 2010 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2010 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2010 41B.21

School districts, accounts, inspection, Minn. Statutes 2010 127A.41

Seal, duties, Minn. Statutes 2010 6.01

Sick leave, accrued, payments, Minn. Statutes 2010 15A.082

Social Security benefits, Minn. Statutes 2010 355.01, 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2010 4.06

State laws and statutes, free copies, Minn. Statutes 2010 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2010 6.79

State officer, state auditor defined as, Minn. Statutes 2010 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2010 209.01

Succession, to office of governor, Minn. Statutes 2010 4.06

Summary budget information and statements, Minn. Statutes 2010 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2010 274.10

Tax increment financing, investment and Finance Division, Minn. Statutes 2010 469.3201

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2010 469.175

Audit findings of noncompliance, Minn. Statutes 2010 469.1771

Pre-1982 pooling rules, Minn. Statutes 2010 469.1764

Violations, Minn. Statutes 2010 469.1771

Teachers retirement fund associations

Articles of incorporation and bylaws updates, Minn. Statutes 2010 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2010 204D.02

Theft, embezzlement, or unlawful use of public funds

Reports received, Minn. Statutes 2010 6.715, 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2010 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2010 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2010 469.175, 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2010 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2010 211C.01 to 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2010 6.72, 69.773, 424A.02, 424B.08, 424B.20