STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2022 6.715

Public funds, investigations about, Minn. Statutes 2022 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2022 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2022 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2022 127A.17

Local governments, auditor's duties, Minn. Statutes 2022 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2022 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2022 6.475

Reports, claims and controversies with United States, Minn. Statutes 2022 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2022 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2022 469.123

Assistance to public accountant, Minn. Statutes 2022 6.68

Charter schools, Minn. Statutes 2022 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors, Minn. Statutes 2022 6.551, 6.581

Costs, payment, Minn. Statutes 2022 6.581 to 6.60

Counties, Minn. Statutes 2022 6.48, 6.481, 6.54, 6.55

County hospitals, Minn. Statutes 2022 6.552

County nursing homes, Minn. Statutes 2022 6.552

Data, Minn. Statutes 2022 6.715, 13.392

Economic development authorities, Minn. Statutes 2022 469.100

Grantees, local governments, Minn. Statutes 2022 6.551

Housing and redevelopment authorities, Minn. Statutes 2022 469.013

Human services boards, Minn. Statutes 2022 402.065

Lake Superior Center Authority, Minn. Statutes 2022 85B.05

Local government best practices reviews, Minn. Statutes 2022 6.78

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2022 6.54

Political subdivision, definition, Minn. Statutes 2022 6.465

Public accounts, cooperation, Minn. Statutes 2022 6.64 to 6.71

Public drainage systems, Minn. Statutes 2022 103E.661

Regional development commissions, Minn. Statutes 2022 462.396

Regional railroad authorities, Minn. Statutes 2022 398A.03

School districts, Minn. Statutes 2022 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2022 6.71

Senate and house of representatives, Minn. Statutes 2022 3.196

Soil and water conservation districts, Minn. Statutes 2022 103C.325

Solid waste management districts, Minn. Statutes 2022 115A.72

State contracts, Minn. Statutes 2022 16C.05

State High School League, Minn. Statutes 2022 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2022 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2022 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2022 6.72

Watershed districts, Minn. Statutes 2022 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2022 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2022 41B.19

State bonds, destruction, duties, Minn. Statutes 2022 475.553

Trunk highway bonds, duties, Minn. Statutes 2022 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2022 204B.06

Defined, Minn. Statutes 2022 10A.01

Filing fees, Minn. Statutes 2022 204B.11

Major or minor political party candidates, Minn. Statutes 2022 200.02

Nominating petitions, signatures, Minn. Statutes 2022 204B.08

Cemetery associations, reports, Minn. Statutes 2022 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2022 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2022 10A.07

Defined as public official, Minn. Statutes 2022 10A.01

Economic interest disclosure, Minn. Statutes 2022 10A.09

Representation disclosure, Minn. Statutes 2022 10A.08

Cities

Audits and examinations, Minn. Statutes 2022 6.49 to 6.51

Change of name, Minn. Statutes 2022 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2022 412.151

Failing to submit financial reports, Minn. Statutes 2022 471.699

Local performance measurement reports, Minn. Statutes 2022 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2022 6.475

Claims and controversies with United States, Minn. Statutes 2022 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2022 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2022 15A.082

Conflicts of interest, Minn. Statutes 2022 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2022 6.581

Public accountants, Minn. Statutes 2022 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2022 8.02

Counties

Audits generally, Minn. Statutes 2022 6.48, 6.481

Financial statements, Minn. Statutes 2022 375.169, 375.17

Local performance measurement reports, Minn. Statutes 2022 6.91

Reports received, Minn. Statutes 2022 276.10, 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2022 385.21

Data

Audits and examinations, Minn. Statutes 2022 6.715

Collection, Minn. Statutes 2022 6.74

Debt service deficiency loans, certification, Minn. Statutes 2022 475A.03, 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2022 10A.01

Election contests, Minn. Statutes 2022 209.01

Recall of elected state officers, Minn. Statutes 2022 211C.01

Social Security law, Minn. Statutes 2022 355.01

Deputies, appointment, Minn. Statutes 2022 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2022 6.01, 6.481, 10.01

Economic development authorities, audit reports, Minn. Statutes 2022 469.100

Economic interest disclosure, Minn. Statutes 2022 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2022 10A.28

Contributions, limits, Minn. Statutes 2022 10A.27, 10A.273

Expenditures, limits, Minn. Statutes 2022 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2022 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2022 204D.02

State elections campaign account, Minn. Statutes 2022 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2022 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2022 43A.08

Deputies, Minn. Statutes 2022 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2022 6.582

Private secretary, Minn. Statutes 2022 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2022 352D.02

State auditor's audit guide task force, Minn. Statutes 2022 6.65

Unclassified employees, Minn. Statutes 2022 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2022 211C.01 to 211C.09

Financial reports, Minn. Statutes 2022 471.697 to 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2022 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2022 6.48, 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2022 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2022 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2022 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2022 6.01

Land Exchange Board, duties, Minn. Statutes 2022 94.341

Land exchanges, duties, Minn. Statutes 2022 94.342

Lawsuits, expenses, Minn. Statutes 2022 6.92

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2022 6.47

Best practices reviews, Minn. Statutes 2022 6.78

Depositories, Minn. Statutes 2022 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2022 6.76

Outstanding obligations, reports received, Minn. Statutes 2022 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2022 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 2022 462A.04

Municipal audits and examinations

Accounting, Minn. Statutes 2022 6.61

Application, Minn. Statutes 2022 6.63

Assistance to public accountants, Minn. Statutes 2022 6.68

Certification of amounts due, Minn. Statutes 2022 6.60

Certified public accountants may perform, Minn. Statutes 2022 6.66

Cities, generally, Minn. Statutes 2022 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2022 6.52

Corporations created by municipalities, Minn. Statutes 2022 465.719

Costs of examination

Billing, payment, Minn. Statutes 2022 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2022 6.54

Claims for cost, payment, Minn. Statutes 2022 6.68

Collections, Minn. Statutes 2022 6.57

Tax levies, Minn. Statutes 2022 6.57, 6.62

Counties, generally, Minn. Statutes 2022 6.48, 6.481, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2022 6.481, 6.67

Federal funds received by state, Minn. Statutes 2022 6.515

Firefighter relief associations, Minn. Statutes 2022 6.495

First class cities, Minn. Statutes 2022 471.697

Governmental accounting information, Minn. Statutes 2022 6.68

Hospitals, Minn. Statutes 2022 6.552

Option D annual audits, Minn. Statutes 2022 367.36

Payment, Minn. Statutes 2022 6.60

Petitions for, Minn. Statutes 2022 6.54

Police relief associations, Minn. Statutes 2022 6.495

Postaudits, tax levy for costs, Minn. Statutes 2022 6.62

Procedures prescribed, Minn. Statutes 2022 6.65

Refusal to assist, Minn. Statutes 2022 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2022 6.55

School districts, Minn. Statutes 2022 6.51

Scope, prescribed, Minn. Statutes 2022 6.65

Statutory cities, Minn. Statutes 2022 412.02, 412.591

Subpoena powers, Minn. Statutes 2022 6.52

Tax levy for costs, Minn. Statutes 2022 6.57

Town audits, generally, Minn. Statutes 2022 6.51, 367.36

Notices of election, Minn. Statutes 2022 204B.34

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

Office, Minn. Statutes 2022 10.01

Payments to, school district audits, costs, Minn. Statutes 2022 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2022 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 2022 6.62

Private secretary, Minn. Statutes 2022 6.02

Property tax payment abstracts, Minn. Statutes 2022 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2022 41B.19

State rate, certification, Minn. Statutes 2022 275.02

Trunk highway bonds, duties, Minn. Statutes 2022 167.52

Public official, state auditor defined as, Minn. Statutes 2022 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2022 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2022 211C.01 to 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2022 8.02

Refusal to assist, Minn. Statutes 2022 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2022 144E.50

Reports given

Access to, Minn. Statutes 2022 6.70

Annual report, Minn. Statutes 2022 6.75

Cities, audits and examinations, Minn. Statutes 2022 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2022 471.699

Claims and controversies with United States, Minn. Statutes 2022 9.041

Counties, Minn. Statutes 2022 6.48, 6.481

Distribution to legislature, Minn. Statutes 2022 6.755

Examinations, Minn. Statutes 2022 6.581

Firefighter relief associations, audits and examinations, Minn. Statutes 2022 6.495

Forfeiture, Minn. Statutes 2022 609.5315

Housing and redevelopment authorities, audits, Minn. Statutes 2022 469.013

Lawsuits, expenses, Minn. Statutes 2022 6.92

Local police relief associations, Minn. Statutes 2022 6.495

Postemployment benefits trustee, Minn. Statutes 2022 471.6175

Public retirement plans, Minn. Statutes 2022 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2022 6.495

Tax increment financing

Audit findings of noncompliance, Minn. Statutes 2022 469.1771

Increment transfer, spending plan, Minn. Statutes 2022 469.176

Traffic violations, administrative fines, Minn. Statutes 2022 169.999

Unauthorized diversion programs, Minn. Statutes 2022 477A.0175

Volunteer firefighter relief associations, Minn. Statutes 2022 6.72

Representation

Executive Council, Minn. Statutes 2022 9.011

Investment Board, Minn. Statutes 2022 11A.03

Land exchange board, Minn. Statutes 2022 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2022 353.03

Records Disposition Panel, Minn. Statutes 2022 138.17

Rural Finance Authority, Minn. Statutes 2022 41B.025

Statewide Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2022 353G.03

Representation disclosure, Minn. Statutes 2022 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2022 3A.01

Joint and survivor annuity computation, Minn. Statutes 2022 356.461

Retirement plan alternatives, Minn. Statutes 2022 352D.02

Retirement rights in public employment plans, Minn. Statutes 2022 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2022 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2022 41B.21

School districts, accounts, inspection, Minn. Statutes 2022 127A.41

Seal, duties, Minn. Statutes 2022 6.01

Sick leave, accrued, payments, Minn. Statutes 2022 15A.082

Social Security benefits, Minn. Statutes 2022 355.01, 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2022 4.06

State laws and statutes, free copies, Minn. Statutes 2022 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2022 6.79

State officer, state auditor defined as, Minn. Statutes 2022 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2022 209.01

Succession, to office of governor, Minn. Statutes 2022 4.06

Summary budget information and statements, Minn. Statutes 2022 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2022 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2022 469.175

Audit findings of noncompliance, Minn. Statutes 2022 469.1771

Violations, Minn. Statutes 2022 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2022 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2022 204D.02

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

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2022 6.715, 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2022 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2022 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2022 469.175, 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2022 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2022 211C.01 to 211C.09

Volunteer firefighter relief associations

Actuarial valuations, Minn. Statutes 2022 424A.093

Financial reports, Minn. Statutes 2022 424A.014

Generally, Minn. Statutes 2022 6.72, 424A.02

Investment reports, Minn. Statutes 2022 424A.095

Prior relief associations, termination, Minn. Statutes 2022 424B.08