STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2023 6.715

Public funds, investigations about, Minn. Statutes 2023 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2023 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2023 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2023 127A.17

Local governments, auditor's duties, Minn. Statutes 2023 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2023 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2023 6.475

Reports, claims and controversies with United States, Minn. Statutes 2023 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2023 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2023 469.123

Assistance to public accountant, Minn. Statutes 2023 6.68

Charter schools, Minn. Statutes 2023 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors, Minn. Statutes 2023 6.551, 6.581

Costs, payment, Minn. Statutes 2023 6.581 to 6.60

Counties, Minn. Statutes 2023 6.481, 6.54, 6.55

County hospitals, Minn. Statutes 2023 6.552

County nursing homes, Minn. Statutes 2023 6.552

Data, Minn. Statutes 2023 6.715, 13.392

Economic development authorities, Minn. Statutes 2023 469.100

Grantees, local governments, Minn. Statutes 2023 6.551

Housing and redevelopment authorities, Minn. Statutes 2023 469.013

Human services boards, Minn. Statutes 2023 402.065

Lake Superior Center Authority, Minn. Statutes 2023 85B.05

Local government best practices reviews, Minn. Statutes 2023 6.78

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2023 6.54

Political subdivision, definition, Minn. Statutes 2023 6.465

Public accounts, cooperation, Minn. Statutes 2023 6.64 to 6.71

Public drainage systems, Minn. Statutes 2023 103E.661

Regional development commissions, Minn. Statutes 2023 462.396

Regional railroad authorities, Minn. Statutes 2023 398A.03

School districts, Minn. Statutes 2023 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2023 6.71

Senate and house of representatives, Minn. Statutes 2023 3.196

Soil and water conservation districts, Minn. Statutes 2023 103C.325

Solid waste management districts, Minn. Statutes 2023 115A.72

State contracts, Minn. Statutes 2023 16C.05

State High School League, Minn. Statutes 2023 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2023 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2023 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2023 6.72

Watershed districts, Minn. Statutes 2023 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2023 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2023 41B.19

State bonds, destruction, duties, Minn. Statutes 2023 475.553

Trunk highway bonds, duties, Minn. Statutes 2023 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2023 204B.06

Defined, Minn. Statutes 2023 10A.01

Filing fees, Minn. Statutes 2023 204B.11

Major or minor political party candidates, Minn. Statutes 2023 200.02

Nominating petitions, signatures, Minn. Statutes 2023 204B.08

Cemetery associations, reports, Minn. Statutes 2023 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2023 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2023 10A.07

Defined as public official, Minn. Statutes 2023 10A.01

Economic interest disclosure, Minn. Statutes 2023 10A.09

Representation disclosure, Minn. Statutes 2023 10A.08

Cities

Audits and examinations, Minn. Statutes 2023 6.49 to 6.51

Change of name, Minn. Statutes 2023 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2023 412.151

Failing to submit financial reports, Minn. Statutes 2023 471.699

Local performance measurement reports, Minn. Statutes 2023 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2023 6.475

Claims and controversies with United States, Minn. Statutes 2023 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2023 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2023 15A.082

Conflicts of interest, Minn. Statutes 2023 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2023 6.581

Public accountants, Minn. Statutes 2023 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2023 8.02

Counties

Audits generally, Minn. Statutes 2023 6.481

Financial statements, Minn. Statutes 2023 375.169, 375.17

Local performance measurement reports, Minn. Statutes 2023 6.91

Reports received, Minn. Statutes 2023 276.10, 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2023 385.21

Data

Audits and examinations, Minn. Statutes 2023 6.715

Collection, Minn. Statutes 2023 6.74

Debt service deficiency loans, certification, Minn. Statutes 2023 475A.03, 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2023 10A.01

Election contests, Minn. Statutes 2023 209.01

Recall of elected state officers, Minn. Statutes 2023 211C.01

Social Security law, Minn. Statutes 2023 355.01

Deputies, appointment, Minn. Statutes 2023 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2023 6.01, 6.481, 10.01

Economic development authorities, audit reports, Minn. Statutes 2023 469.100

Economic interest disclosure, Minn. Statutes 2023 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2023 10A.28

Contributions, limits, Minn. Statutes 2023 10A.27, 10A.273

Expenditures, limits, Minn. Statutes 2023 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2023 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2023 204D.02

State elections campaign account, Minn. Statutes 2023 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2023 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2023 43A.08

Deputies, Minn. Statutes 2023 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2023 6.582

Private secretary, Minn. Statutes 2023 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2023 352D.02

State auditor's audit guide task force, Minn. Statutes 2023 6.65

Unclassified employees, Minn. Statutes 2023 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2023 211C.01 to 211C.09

Financial reports, Minn. Statutes 2023 471.697 to 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2023 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2023 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2023 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2023 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2023 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2023 6.01

Land Exchange Board, duties, Minn. Statutes 2023 94.341

Land exchanges, duties, Minn. Statutes 2023 94.342

Lawsuits, expenses, Minn. Statutes 2023 6.92

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2023 6.47

Best practices reviews, Minn. Statutes 2023 6.78

Depositories, Minn. Statutes 2023 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2023 6.76

Outstanding obligations, reports received, Minn. Statutes 2023 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2023 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 2023 462A.04

Municipal audits and examinations

Accounting, Minn. Statutes 2023 6.61

Application, Minn. Statutes 2023 6.63

Assistance to public accountants, Minn. Statutes 2023 6.68

Certification of amounts due, Minn. Statutes 2023 6.60

Certified public accountants may perform, Minn. Statutes 2023 6.66

Cities, generally, Minn. Statutes 2023 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2023 6.52

Corporations created by municipalities, Minn. Statutes 2023 465.719

Costs of examination

Billing, payment, Minn. Statutes 2023 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2023 6.54

Claims for cost, payment, Minn. Statutes 2023 6.68

Collections, Minn. Statutes 2023 6.57

Tax levies, Minn. Statutes 2023 6.57, 6.62

Counties, generally, Minn. Statutes 2023 6.481, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2023 6.481, 6.67

Federal funds received by state, Minn. Statutes 2023 6.515

Firefighter relief associations, Minn. Statutes 2023 6.495

First class cities, Minn. Statutes 2023 471.697

Governmental accounting information, Minn. Statutes 2023 6.68

Hospitals, Minn. Statutes 2023 6.552

Option D annual audits, Minn. Statutes 2023 367.36

Payment, Minn. Statutes 2023 6.60

Petitions for, Minn. Statutes 2023 6.54

Police relief associations, Minn. Statutes 2023 6.495

Postaudits, tax levy for costs, Minn. Statutes 2023 6.62

Procedures prescribed, Minn. Statutes 2023 6.65

Refusal to assist, Minn. Statutes 2023 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2023 6.55

School districts, Minn. Statutes 2023 6.51

Scope, prescribed, Minn. Statutes 2023 6.65

Statutory cities, Minn. Statutes 2023 412.02, 412.591

Subpoena powers, Minn. Statutes 2023 6.52

Tax levy for costs, Minn. Statutes 2023 6.57

Town audits, generally, Minn. Statutes 2023 6.51, 367.36

Notices of election, Minn. Statutes 2023 204B.34

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

Office, Minn. Statutes 2023 10.01

Payments to, school district audits, costs, Minn. Statutes 2023 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2023 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 2023 6.62

Private secretary, Minn. Statutes 2023 6.02

Property tax payment abstracts, Minn. Statutes 2023 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2023 41B.19

State rate, certification, Minn. Statutes 2023 275.02

Trunk highway bonds, duties, Minn. Statutes 2023 167.52

Public official, state auditor defined as, Minn. Statutes 2023 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2023 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2023 211C.01 to 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2023 8.02

Refusal to assist, Minn. Statutes 2023 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2023 144E.50

Reports given

Access to, Minn. Statutes 2023 6.70

Annual report, Minn. Statutes 2023 6.75

Cities, audits and examinations, Minn. Statutes 2023 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2023 471.699

Claims and controversies with United States, Minn. Statutes 2023 9.041

Counties, Minn. Statutes 2023 6.481

Distribution to legislature, Minn. Statutes 2023 6.755

Examinations, Minn. Statutes 2023 6.581

Firefighter relief associations, audits and examinations, Minn. Statutes 2023 6.495

Forfeiture, Minn. Statutes 2023 609.5315

Housing and redevelopment authorities, audits, Minn. Statutes 2023 469.013

Lawsuits, expenses, Minn. Statutes 2023 6.92

Local police relief associations, Minn. Statutes 2023 6.495

Postemployment benefits trustee, Minn. Statutes 2023 471.6175

Public retirement plans, Minn. Statutes 2023 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2023 6.495

Tax increment financing

Audit findings of noncompliance, Minn. Statutes 2023 469.1771

Increment transfer, spending plan, Minn. Statutes 2023 469.176

Traffic violations, administrative fines, Minn. Statutes 2023 169.999

Unauthorized diversion programs, Minn. Statutes 2023 477A.0175

Volunteer firefighter relief associations, Minn. Statutes 2023 6.72

Representation

Executive Council, Minn. Statutes 2023 9.011

Investment Board, Minn. Statutes 2023 11A.03

Land exchange board, Minn. Statutes 2023 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2023 353.03

Records Disposition Panel, Minn. Statutes 2023 138.17

Rural Finance Authority, Minn. Statutes 2023 41B.025

Statewide Volunteer Firefighter Plan advisory board, Minn. Statutes 2023 353G.03

Representation disclosure, Minn. Statutes 2023 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2023 3A.01

Joint and survivor annuity computation, Minn. Statutes 2023 356.461

Retirement plan alternatives, Minn. Statutes 2023 352D.02

Retirement rights in public employment plans, Minn. Statutes 2023 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2023 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2023 41B.21

School districts, accounts, inspection, Minn. Statutes 2023 127A.41

Seal, duties, Minn. Statutes 2023 6.01

Sick leave, accrued, payments, Minn. Statutes 2023 15A.082

Social Security benefits, Minn. Statutes 2023 355.01, 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2023 4.06

State laws and statutes, free copies, Minn. Statutes 2023 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2023 6.79

State officer, state auditor defined as, Minn. Statutes 2023 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2023 209.01

Succession, to office of governor, Minn. Statutes 2023 4.06

Summary budget information and statements, Minn. Statutes 2023 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2023 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2023 469.175

Audit findings of noncompliance, Minn. Statutes 2023 469.1771

Violations, Minn. Statutes 2023 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2023 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2023 204D.02

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

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2023 6.715, 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2023 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2023 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2023 469.175, 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2023 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2023 211C.01 to 211C.09

Volunteer firefighter relief associations

Actuarial valuations, Minn. Statutes 2023 424A.093

Financial reports, Minn. Statutes 2023 424A.014

Generally, Minn. Statutes 2023 6.72, 424A.02

Investment reports, Minn. Statutes 2023 424A.095

Prior relief associations, termination, Minn. Statutes 2023 424B.08