Access to data
Audits and examinations, Minn. Statutes 2020 6.715
Public funds, investigations about, Minn. Statutes 2020 609.465
Tax return data, job opportunity building zone, Minn. Statutes 2020 270B.15
Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2020 268.19
Accounting and budgeting systems
Education Department, cooperation, Minn. Statutes 2020 127A.17
Local governments, auditor's duties, Minn. Statutes 2020 6.47
Appropriations to
Availability, appropriation for either year of biennium, Minn. Statutes 2020 16A.284
City and town accounting systems (CTAS), Minn. Statutes 2020 6.475
Reports, claims and controversies with United States, Minn. Statutes 2020 9.041
Tax increment financing, reporting and enforcement costs, Minn. Statutes 2020 469.177
Audits and examinations
Area redevelopment agencies, Minn. Statutes 2020 469.123
Assistance to public accountant, Minn. Statutes 2020 6.68
Charter schools, Minn. Statutes 2020 124E.16
Cities, see Municipal audits and examinations under this topic
Contractors, Minn. Statutes 2020 6.551, 6.581
Costs, payment, Minn. Statutes 2020 6.581 to 6.60
Counties, Minn. Statutes 2020 6.48, 6.481, 6.54, 6.55
County hospitals, Minn. Statutes 2020 6.552
County nursing homes, Minn. Statutes 2020 6.552
Data, Minn. Statutes 2020 6.715, 13.392
Economic development authorities, Minn. Statutes 2020 469.100
Grantees, local governments, Minn. Statutes 2020 6.551
Housing and redevelopment authorities, Minn. Statutes 2020 469.013
Human services boards, Minn. Statutes 2020 402.065
Lake Superior Center Authority, Minn. Statutes 2020 85B.05
Local government best practices reviews, Minn. Statutes 2020 6.78
Municipal audits, see Municipal audits and examinations under this topic
Petitions for, Minn. Statutes 2020 6.54
Political subdivision, definition, Minn. Statutes 2020 6.465
Public accounts, cooperation, Minn. Statutes 2020 6.64 to 6.71
Public drainage systems, Minn. Statutes 2020 103E.661
Regional development commissions, Minn. Statutes 2020 462.396
Regional railroad authorities, Minn. Statutes 2020 398A.03
School districts, Minn. Statutes 2020 6.54, 123B.14, 123B.77
Scope, limitations, Minn. Statutes 2020 6.71
Senate and house of representatives, Minn. Statutes 2020 3.196
Soil and water conservation districts, Minn. Statutes 2020 103C.325
Solid waste management districts, Minn. Statutes 2020 115A.72
State contracts, Minn. Statutes 2020 16C.05
State High School League, Minn. Statutes 2020 128C.12, 128C.20
Statutory cities, see Municipal audits and examinations under this topic
Tax increment financing, Minn. Statutes 2020 469.1771
Teachers retirement, Saint Paul, Minn. Statutes 2020 354A.021
Volunteer firefighter relief associations, Minn. Statutes 2020 6.72
Watershed districts, Minn. Statutes 2020 103D.355
Bonds (public debt)
Bonds purchased by Investment Board, certification, Minn. Statutes 2020 475.73
General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2020 41B.19
State bonds, destruction, duties, Minn. Statutes 2020 475.553
Trunk highway bonds, duties, Minn. Statutes 2020 167.52
Campaigns, see Election of under this topic
Candidates for office
Affidavits of candidacy, Minn. Statutes 2020 204B.06
Defined, Minn. Statutes 2020 10A.01
Filing fees, Minn. Statutes 2020 204B.11
Major or minor political party candidates, Minn. Statutes 2020 200.02
Nominating petitions, signatures, Minn. Statutes 2020 204B.08
Cemetery associations, reports, Minn. Statutes 2020 306.761
Certificates and certification, local performance measurement, Minn. Statutes 2020 6.91
Chief administrative deputy
Conflicts of interest, Minn. Statutes 2020 10A.07
Defined as public official, Minn. Statutes 2020 10A.01
Economic interest disclosure, Minn. Statutes 2020 10A.09
Representation disclosure, Minn. Statutes 2020 10A.08
Cities
Audits and examinations, Minn. Statutes 2020 6.49 to 6.51
Change of name, Minn. Statutes 2020 413.02
Delegating bookkeeping duties, reports received, Minn. Statutes 2020 412.151
Failing to submit financial reports, Minn. Statutes 2020 471.699
Local performance measurement reports, Minn. Statutes 2020 6.91
City and town accounting systems (CTAS) software, fees, Minn. Statutes 2020 6.475
Claims and controversies with United States, Minn. Statutes 2020 9.041
Compensation and salaries
Constitutional provisions, Minn. Const. art 5 s 4
Expense allowance, Minn. Statutes 2020 15A.081
Salary recommendations, Compensation Council, Minn. Statutes 2020 15A.082
Conflicts of interest, Minn. Statutes 2020 10A.07
Contracts and agreements
Private accounting and technical services entities, Minn. Statutes 2020 6.581
Public accountants, Minn. Statutes 2020 6.495
Correspondence, attorney general, record keeping, Minn. Statutes 2020 8.02
Counties
Audits generally, Minn. Statutes 2020 6.48, 6.481
Financial statements, Minn. Statutes 2020 375.169, 375.17
Local performance measurement reports, Minn. Statutes 2020 6.91
Reports received, Minn. Statutes 2020 276.10, 471.70
County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2020 385.21
Data
Audits and examinations, Minn. Statutes 2020 6.715
Collection, Minn. Statutes 2020 6.74
Debt service deficiency loans, certification, Minn. Statutes 2020 475A.03, 475A.04
Definitions
Campaign finance and public disclosure, Minn. Statutes 2020 10A.01
Election contests, Minn. Statutes 2020 209.01
Recall of elected state officers, Minn. Statutes 2020 211C.01
Social Security law, Minn. Statutes 2020 355.01
Deputies, appointment, Minn. Statutes 2020 6.02
Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2020 6.01, 6.481, 10.01
Economic development authorities, audit reports, Minn. Statutes 2020 469.100
Economic interest disclosure, Minn. Statutes 2020 10A.09
Election contests, see Contested elections under ELECTIONS
Election of
Campaigns
Contribution or expenditure limit violations, Minn. Statutes 2020 10A.28
Contributions, limits, Minn. Statutes 2020 10A.27, 10A.273
Expenditures, limits, Minn. Statutes 2020 10A.25, 10A.255
Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND
State elections campaign account allocations, Minn. Statutes 2020 10A.31, 10A.323
Candidates for office, see same under this topic
Requirements, Minn. Statutes 2020 204D.02
State elections campaign account, Minn. Statutes 2020 10A.31
Employees
Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2020 43A.18
Confidential secretary, unclassified service, Minn. Statutes 2020 43A.08
Deputies, Minn. Statutes 2020 6.02
Nonclerical positions, personnel plan, Minn. Statutes 2020 6.582
Private secretary, Minn. Statutes 2020 6.02
Retirement
Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Unclassified employees, Minn. Statutes 2020 352D.02
State auditor's audit guide task force, Minn. Statutes 2020 6.65
Unclassified employees, Minn. Statutes 2020 43A.08
Executive officer
Designation, Minn. Const. art 5 s 1
Recall, Minn. Const. art 8 s 6, Minn. Statutes 2020 211C.01 to 211C.09
Financial reports, Minn. Statutes 2020 471.697 to 471.6985
Housing and redevelopment authorities, audits, Minn. Statutes 2020 469.013
Human Services Department, county social welfare funds reports received, Minn. Statutes 2020 6.48, 6.481
Impeachment, Minn. Const. art 8 s 2
Investigations
Audits defined as, Minn. Statutes 2020 6.715
Local governments, accounting and budgeting systems, Minn. Statutes 2020 6.47
Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2020 6.56
Judgments, execution of assignments and satisfactions, Minn. Statutes 2020 6.01
Land Exchange Board, duties, Minn. Statutes 2020 94.341
Land exchanges, duties, Minn. Statutes 2020 94.342
Lawsuits, expenses, Minn. Statutes 2020 6.92
Local firefighter relief associations, duties, see LOCAL FIREFIGHTER RELIEF ASSOCIATIONS
Local governments, duties
Accounting and budgeting systems, Minn. Statutes 2020 6.47
Best practices reviews, Minn. Statutes 2020 6.78
Depositories, Minn. Statutes 2020 118A.04
Lobbyists expenditures, reports, Minn. Statutes 2020 6.76
Outstanding obligations, reports received, Minn. Statutes 2020 471.70
Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2020 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 2020 462A.04
Local Results and Innovation Council, Minn. Statutes 2020 6.90
Municipal audits and examinations
Accounting, Minn. Statutes 2020 6.61
Application, Minn. Statutes 2020 6.63
Assistance to public accountants, Minn. Statutes 2020 6.68
Certification of amounts due, Minn. Statutes 2020 6.60
Certified public accountants may perform, Minn. Statutes 2020 6.66
Cities, generally, Minn. Statutes 2020 6.49, 6.50
Companies, duty to aid state auditor, Minn. Statutes 2020 6.52
Corporations created by municipalities, Minn. Statutes 2020 465.719
Costs of examination
Billing, payment, Minn. Statutes 2020 6.49, 6.56
Cities or school districts to bear, Minn. Statutes 2020 6.54
Claims for cost, payment, Minn. Statutes 2020 6.68
Collections, Minn. Statutes 2020 6.57
Tax levies, Minn. Statutes 2020 6.57, 6.62
Counties, generally, Minn. Statutes 2020 6.48, 6.481, 6.54, 6.55
Evidence of wrongdoing, Minn. Statutes 2020 6.481, 6.67
Federal funds received by state, Minn. Statutes 2020 6.515
Firefighter relief associations, Minn. Statutes 2020 6.495
First class cities, Minn. Statutes 2020 471.697
Governmental accounting information, Minn. Statutes 2020 6.68
Hospitals, Minn. Statutes 2020 6.552
Option D annual audits, Minn. Statutes 2020 367.36
Payment, Minn. Statutes 2020 6.60
Petitions for, Minn. Statutes 2020 6.54
Police relief associations, Minn. Statutes 2020 6.495
Postaudits, tax levy for costs, Minn. Statutes 2020 6.62
Procedures prescribed, Minn. Statutes 2020 6.65
Refusal to assist, Minn. Statutes 2020 6.53
Resolution for examination, initiation of audit, Minn. Statutes 2020 6.55
School districts, Minn. Statutes 2020 6.51
Scope, prescribed, Minn. Statutes 2020 6.65
Statutory cities, Minn. Statutes 2020 412.02, 412.591
Subpoena powers, Minn. Statutes 2020 6.52
Tax levy for costs, Minn. Statutes 2020 6.57
Town audits, generally, Minn. Statutes 2020 6.51, 367.36
Notices of election, Minn. Statutes 2020 204B.34
Oath of office, Minn. Const. art 5 s 6
Office, Minn. Statutes 2020 10.01
Payments to, school district audits, costs, Minn. Statutes 2020 123B.14
Personal property tax revenues, abstracts, Minn. Statutes 2020 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 2020 6.62
Private secretary, Minn. Statutes 2020 6.02
Property tax payment abstracts, Minn. Statutes 2020 276.09
Property taxes
General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2020 41B.19
State rate, certification, Minn. Statutes 2020 275.02
Trunk highway bonds, duties, Minn. Statutes 2020 167.52
Public official, state auditor defined as, Minn. Statutes 2020 10A.01
Public retirement plans, investment disclosure, Minn. Statutes 2020 356.219
Recall, Minn. Const. art 8 s 6, Minn. Statutes 2020 211C.01 to 211C.09
Records and record keeping, correspondence with attorney general, Minn. Statutes 2020 8.02
Refusal to assist, Minn. Statutes 2020 6.53
Regional emergency medical services boards, audit reports, Minn. Statutes 2020 144E.50
Reports given
Access to, Minn. Statutes 2020 6.70
Annual report, Minn. Statutes 2020 6.75
Cities, audits and examinations, Minn. Statutes 2020 6.49 to 6.51
Cities failing to submit financial reports, Minn. Statutes 2020 471.699
Claims and controversies with United States, Minn. Statutes 2020 9.041
Counties, Minn. Statutes 2020 6.48, 6.481
Distribution to legislature, Minn. Statutes 2020 6.755
Examinations, Minn. Statutes 2020 6.581
Firefighter relief associations, audits and examinations, Minn. Statutes 2020 6.495
Housing and redevelopment authorities, audits, Minn. Statutes 2020 469.013
Lawsuits, expenses, Minn. Statutes 2020 6.92
Local police relief associations, Minn. Statutes 2020 6.495
Postemployment benefits trustee, Minn. Statutes 2020 471.6175
Public retirement plans, Minn. Statutes 2020 356.219
Revenue commissioner, financial compliance, Minn. Statutes 2020 6.495
Tax increment financing, audit findings of noncompliance, Minn. Statutes 2020 469.1771
Traffic violations, administrative fines, Minn. Statutes 2020 169.999
Unauthorized diversion programs, Minn. Statutes 2020 477A.0175
Volunteer firefighter relief associations, Minn. Statutes 2020 6.72
Representation
Executive Council, Minn. Statutes 2020 9.011
Investment Board, Minn. Statutes 2020 11A.03
Land exchange board, Minn. Statutes 2020 94.341
Public Employees Retirement Association, board of trustees, Minn. Statutes 2020 353.03
Records Disposition Panel, Minn. Statutes 2020 138.17
Rural Finance Authority, Minn. Statutes 2020 41B.025
Statewide Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2020 353G.03
Representation disclosure, Minn. Statutes 2020 10A.08
Retirement
Constitutional officer, state auditor defined as, Minn. Statutes 2020 3A.01
Joint and survivor annuity computation, Minn. Statutes 2020 356.461
Retirement plan alternatives, Minn. Statutes 2020 352D.02
Retirement rights in public employment plans, Minn. Statutes 2020 3.088
Revenue commissioner, financial compliance, Minn. Statutes 2020 6.495
Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2020 41B.21
School districts, accounts, inspection, Minn. Statutes 2020 127A.41
Seal, duties, Minn. Statutes 2020 6.01
Sick leave, accrued, payments, Minn. Statutes 2020 15A.082
Social Security benefits, Minn. Statutes 2020 355.01, 355.02
State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2020 4.06
State laws and statutes, free copies, Minn. Statutes 2020 3C.12
State mandates, objection or reform resolutions, publication, Minn. Statutes 2020 6.79
State officer, state auditor defined as, Minn. Statutes 2020 211C.01
Statewide office, state auditor defined as, Minn. Statutes 2020 209.01
Succession, to office of governor, Minn. Statutes 2020 4.06
Summary budget information and statements, Minn. Statutes 2020 6.745, 471.6965, 471.698
Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2020 274.10
Tax increment financing districts
Annual reporting requirements, Minn. Statutes 2020 469.175
Audit findings of noncompliance, Minn. Statutes 2020 469.1771
Violations, Minn. Statutes 2020 469.1771
Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2020 354A.021
Term, Minn. Const. art 5 s 4, Minn. Statutes 2020 204D.02
Terms of office, Minn. Const. art 5 s 4
Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2020 6.715, 609.456
Towns, audits and examinations, see Municipal audits and examinations under this topic
Transfer of powers
From public examiner, Minn. Statutes 2020 6.46, 6.61
To Natural Resources Department, Minn. Statutes 2020 84.027
Uniform financial accounting and reporting standards, Minn. Statutes 2020 469.175, 477A.017
Vacancies in office, Minn. Const. art 5 s 3,7
Vacation, accrued leave, payments, Minn. Statutes 2020 15A.082
Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2020 211C.01 to 211C.09
Volunteer firefighter relief associations
Actuarial valuations, Minn. Statutes 2020 424A.093
Financial reports, Minn. Statutes 2020 424A.014
Generally, Minn. Statutes 2020 6.72, 424A.02
Prior relief associations, termination, Minn. Statutes 2020 424B.08