STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2017 6.715

Public funds, investigations about, Minn. Statutes 2017 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2017 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2017 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2017 127A.17

Local governments, auditor's duties, Minn. Statutes 2017 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2017 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2017 6.475

Reports, claims and controversies with United States, Minn. Statutes 2017 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2017 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2017 469.123

Assistance to public accountant, Minn. Statutes 2017 6.68

Charter schools, Minn. Statutes 2017 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors

Local governments, Minn. Statutes 2017 6.551

Private accounting and technical services entities, Minn. Statutes 2017 6.581

Costs, payment, Minn. Statutes 2017 6.581 to 6.60

Counties, Minn. Statutes 2017 6.48, 6.481, 6.54, 6.55

County hospitals, Minn. Statutes 2017 6.552

County nursing homes, Minn. Statutes 2017 6.552

Data, Minn. Statutes 2017 6.715, 13.392

Economic development authorities, Minn. Statutes 2017 469.100

Grantees, local governments, Minn. Statutes 2017 6.551

Housing and redevelopment authorities, Minn. Statutes 2017 469.013

Human services boards, Minn. Statutes 2017 402.065

Lake Superior Center Authority, Minn. Statutes 2017 85B.05

Local firefighter relief associations, Minn. Statutes 2017 69.021

Local government best practices reviews, Minn. Statutes 2017 6.78

Local police relief associations, Minn. Statutes 2017 69.021

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2017 6.54

Political subdivision, definition, Minn. Statutes 2017 6.465

Public accounts, cooperation, Minn. Statutes 2017 6.64 to 6.71

Public drainage systems, Minn. Statutes 2017 103E.661

Regional development commissions, Minn. Statutes 2017 462.396

Regional railroad authorities, Minn. Statutes 2017 398A.03

School districts, Minn. Statutes 2017 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2017 6.71

Senate and house of representatives, Minn. Statutes 2017 3.196

Soil and water conservation districts, Minn. Statutes 2017 103C.325

Solid waste management districts, Minn. Statutes 2017 115A.72

State contracts, Minn. Statutes 2017 16C.05

State High School League, Minn. Statutes 2017 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2017 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2017 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2017 6.72

Watershed districts, Minn. Statutes 2017 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2017 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2017 41B.19

State bonds, destruction, duties, Minn. Statutes 2017 475.553

Trunk highway bonds, duties, Minn. Statutes 2017 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2017 204B.06

Defined, Minn. Statutes 2017 10A.01

Filing fees, Minn. Statutes 2017 204B.11

Major or minor political party candidates, Minn. Statutes 2017 200.02

Nominating petitions, signatures, Minn. Statutes 2017 204B.08

Cemetery associations, reports, Minn. Statutes 2017 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2017 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2017 10A.07

Defined as public official, Minn. Statutes 2017 10A.01

Economic interest disclosure, Minn. Statutes 2017 10A.09

Representation disclosure, Minn. Statutes 2017 10A.08

Cities

Audits and examinations, Minn. Statutes 2017 6.49 to 6.51

Change of name, Minn. Statutes 2017 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2017 412.151

Failing to submit financial reports, Minn. Statutes 2017 471.699

Local performance measurement reports, Minn. Statutes 2017 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2017 6.475

Claims and controversies with United States, Minn. Statutes 2017 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2017 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2017 15A.082

Conflicts of interest, Minn. Statutes 2017 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2017 6.581

Public accountants, Minn. Statutes 2017 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2017 8.02

Counties

Audits generally, Minn. Statutes 2017 6.48, 6.481

Financial statements, Minn. Statutes 2017 375.169, 375.17

Local performance measurement reports, Minn. Statutes 2017 6.91

Reports received, Minn. Statutes 2017 276.10, 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2017 385.21

Data

Audits and examinations, Minn. Statutes 2017 6.715

Collection, Minn. Statutes 2017 6.74

Debt service deficiency loans, certification, Minn. Statutes 2017 475A.03, 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2017 10A.01

Election contests, Minn. Statutes 2017 209.01

Recall of elected state officers, Minn. Statutes 2017 211C.01

Social Security law, Minn. Statutes 2017 355.01

Deputies, appointment, Minn. Statutes 2017 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2017 6.01, 6.481, 10.01

Economic development authorities, audit reports, Minn. Statutes 2017 469.100

Economic interest disclosure, Minn. Statutes 2017 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2017 10A.28

Contributions, limits, Minn. Statutes 2017 10A.27, 10A.273

Expenditures, limits, Minn. Statutes 2017 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2017 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2017 204D.02

State elections campaign account, Minn. Statutes 2017 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2017 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2017 43A.08

Deputies, Minn. Statutes 2017 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2017 6.582

Private secretary, Minn. Statutes 2017 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2017 352D.02

State auditor's audit guide task force, Minn. Statutes 2017 6.65

Unclassified employees, Minn. Statutes 2017 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2017 211C.01 to 211C.09

Financial reports, Minn. Statutes 2017 471.697 to 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2017 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2017 6.48, 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2017 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2017 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2017 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2017 6.01

Land Exchange Board, duties, Minn. Statutes 2017 94.341

Land exchanges, duties, Minn. Statutes 2017 94.342

Lawsuits, expenses, Minn. Statutes 2017 6.92

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2017 6.47

Best practices reviews, Minn. Statutes 2017 6.78

Depositories, Minn. Statutes 2017 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2017 6.76

Outstanding obligations, reports received, Minn. Statutes 2017 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2017 6.80

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

Local relief associations, financial reports, Minn. Statutes 2017 69.051

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

Memberships

Housing Finance Agency, Minn. Statutes 2017 462A.04

Local Results and Innovation Council, Minn. Statutes 2017 6.90

Municipal audits and examinations

Accounting, Minn. Statutes 2017 6.61

Application, Minn. Statutes 2017 6.63

Assistance to public accountants, Minn. Statutes 2017 6.68

Certification of amounts due, Minn. Statutes 2017 6.60

Certified public accountants may perform, Minn. Statutes 2017 6.66

Cities, generally, Minn. Statutes 2017 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2017 6.52

Corporations created by municipalities, Minn. Statutes 2017 465.719

Costs of examination

Billing, payment, Minn. Statutes 2017 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2017 6.54

Claims for cost, payment, Minn. Statutes 2017 6.68

Collections, Minn. Statutes 2017 6.57

Tax levies, Minn. Statutes 2017 6.57, 6.62

Counties, generally, Minn. Statutes 2017 6.48, 6.481, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2017 6.481, 6.67

Federal funds received by state, Minn. Statutes 2017 6.515

Firefighter relief associations, Minn. Statutes 2017 6.495

First class cities, Minn. Statutes 2017 471.697

Governmental accounting information, Minn. Statutes 2017 6.68

Hospitals, Minn. Statutes 2017 6.552

Option D annual audits, Minn. Statutes 2017 367.36

Payment, Minn. Statutes 2017 6.60

Petitions for, Minn. Statutes 2017 6.54

Police relief associations, Minn. Statutes 2017 6.495

Postaudits, tax levy for costs, Minn. Statutes 2017 6.62

Procedures prescribed, Minn. Statutes 2017 6.65

Refusal to assist, Minn. Statutes 2017 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2017 6.55

School districts, Minn. Statutes 2017 6.51

Scope, prescribed, Minn. Statutes 2017 6.65

Statutory cities, Minn. Statutes 2017 412.02, 412.591

Subpoena powers, Minn. Statutes 2017 6.52

Tax levy for costs, Minn. Statutes 2017 6.57

Town audits, generally, Minn. Statutes 2017 6.51, 367.36

Municipal fire departments, financial reports, Minn. Statutes 2017 69.051

Notices of election, Minn. Statutes 2017 204B.34

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

Office, Minn. Statutes 2017 10.01

Payments to, school district audits, costs, Minn. Statutes 2017 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2017 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 2017 6.62

Private secretary, Minn. Statutes 2017 6.02

Property tax payment abstracts, Minn. Statutes 2017 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2017 41B.19

State rate, certification, Minn. Statutes 2017 275.02

Trunk highway bonds, duties, Minn. Statutes 2017 167.52

Public data, Minn. Statutes 2017 356.219

Public official, state auditor defined as, Minn. Statutes 2017 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2017 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2017 211C.01 to 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2017 8.02

Refusal to assist, Minn. Statutes 2017 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2017 144E.50

Reports given

Access to, Minn. Statutes 2017 6.70

Annual report, Minn. Statutes 2017 6.75

Cities, audits and examinations, Minn. Statutes 2017 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2017 471.699

Claims and controversies with United States, Minn. Statutes 2017 9.041

Counties, Minn. Statutes 2017 6.48, 6.481

Distribution to legislature, Minn. Statutes 2017 6.755

Examinations, Minn. Statutes 2017 6.581

Firefighter relief associations, audits and examinations, Minn. Statutes 2017 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2017 469.013

Lawsuits, expenses, Minn. Statutes 2017 6.92

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2017 69.051

Local police relief associations, Minn. Statutes 2017 6.495, 69.051

Postemployment benefits trustee, Minn. Statutes 2017 471.6175

Public retirement plans

Investment disclosure, Minn. Statutes 2017 356.219

Pension performance, Minn. Statutes 2017 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2017 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2017 469.1771

Traffic violations, administrative fines, Minn. Statutes 2017 169.999

Unauthorized diversion programs, Minn. Statutes 2017 477A.0175

Volunteer firefighter relief associations, Minn. Statutes 2017 6.72

Representation

Executive Council, Minn. Statutes 2017 9.011

Investment Board, Minn. Statutes 2017 11A.03

Land exchange board, Minn. Statutes 2017 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2017 353.03

Records Disposition Panel, Minn. Statutes 2017 138.17

Rural Finance Authority, Minn. Statutes 2017 41B.025

Voluntary Statewide Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2017 353G.03

Representation disclosure, Minn. Statutes 2017 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2017 3A.01

Joint and survivor annuity computation, Minn. Statutes 2017 356.461

Retirement plan alternatives, Minn. Statutes 2017 352D.02

Retirement rights in public employment plans, Minn. Statutes 2017 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2017 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2017 41B.21

School districts, accounts, inspection, Minn. Statutes 2017 127A.41

Seal, duties, Minn. Statutes 2017 6.01

Sick leave, accrued, payments, Minn. Statutes 2017 15A.082

Social Security benefits, Minn. Statutes 2017 355.01, 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2017 4.06

State laws and statutes, free copies, Minn. Statutes 2017 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2017 6.79

State officer, state auditor defined as, Minn. Statutes 2017 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2017 209.01

Succession, to office of governor, Minn. Statutes 2017 4.06

Summary budget information and statements, Minn. Statutes 2017 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2017 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2017 469.175

Audit findings of noncompliance, Minn. Statutes 2017 469.1771

Violations, Minn. Statutes 2017 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2017 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2017 204D.02

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

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2017 6.715, 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2017 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2017 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2017 469.175, 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2017 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2017 211C.01 to 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2017 6.72, 424A.02, 424A.093, 424B.08, 424B.20