STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2026 6.715

Emergency information, classification, Minn. Statutes 2026 299A.96

Public funds, investigations about, Minn. Statutes 2026 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2026 270B.15

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2026 127A.17

Local governments, auditor's duties, Minn. Statutes 2026 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2026 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2026 6.475

Reports, claims and controversies with United States, Minn. Statutes 2026 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2026 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2026 469.123

Assistance to public accountant, Minn. Statutes 2026 6.68

Charter schools, Minn. Statutes 2026 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors, Minn. Statutes 2026 6.551, 6.581

Costs, payment, Minn. Statutes 2026 6.581 to 6.60

Counties, Minn. Statutes 2026 6.481, 6.54, 6.55

County hospitals, Minn. Statutes 2026 6.552

County nursing homes, Minn. Statutes 2026 6.552

Data, Minn. Statutes 2026 6.715, 13.392

Economic development authorities, Minn. Statutes 2026 469.100

Firefighter relief associations, Minn. Statutes 2026 6.72

Grantees, local governments, Minn. Statutes 2026 6.551

Housing and redevelopment authorities, Minn. Statutes 2026 469.013

Human services boards, Minn. Statutes 2026 402.065

Lake Superior Center Authority, Minn. Statutes 2026 85B.05

Local government best practices reviews, Minn. Statutes 2026 6.78

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2026 6.54

Political subdivision, definition, Minn. Statutes 2026 6.465

Public accounts, cooperation, Minn. Statutes 2026 6.64 to 6.71

Public drainage systems, Minn. Statutes 2026 103E.661

Regional development commissions, Minn. Statutes 2026 462.396

Regional railroad authorities, Minn. Statutes 2026 398A.03

School districts, Minn. Statutes 2026 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2026 6.71

Senate and house of representatives, Minn. Statutes 2026 3.196

Soil and water conservation districts, Minn. Statutes 2026 103C.325

Solid waste management districts, Minn. Statutes 2026 115A.72

State contracts, Minn. Statutes 2026 16C.05

State High School League, Minn. Statutes 2026 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2026 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2026 354A.021

Watershed districts, Minn. Statutes 2026 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2026 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2026 41B.19

State bonds, destruction, duties, Minn. Statutes 2026 475.553

Trunk highway bonds, duties, Minn. Statutes 2026 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2026 204B.06

Defined, Minn. Statutes 2026 10A.01

Filing fees, Minn. Statutes 2026 204B.11

Major or minor political party candidates, Minn. Statutes 2026 200.02

Nominating petitions, signatures, Minn. Statutes 2026 204B.08

Cemetery associations, reports, Minn. Statutes 2026 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2026 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2026 10A.07

Defined as public official, Minn. Statutes 2026 10A.01

Economic interest disclosure, Minn. Statutes 2026 10A.09

Representation disclosure, Minn. Statutes 2026 10A.08

Cities

Audits and examinations, Minn. Statutes 2026 6.49 to 6.51

Change of name, Minn. Statutes 2026 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2026 412.151

Failing to submit financial reports, Minn. Statutes 2026 471.699

Local performance measurement reports, Minn. Statutes 2026 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2026 6.475

Claims and controversies with United States, Minn. Statutes 2026 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2026 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2026 15A.082

Conflicts of interest, Minn. Statutes 2026 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2026 6.581

Public accountants, Minn. Statutes 2026 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2026 8.02

Counties

Audits generally, Minn. Statutes 2026 6.481

Financial statements, Minn. Statutes 2026 375.169, 375.17

Local performance measurement reports, Minn. Statutes 2026 6.91

Reports received, Minn. Statutes 2026 276.10, 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2026 385.21

Data

Audits and examinations, Minn. Statutes 2026 6.715

Collection, Minn. Statutes 2026 6.74

Debt service deficiency loans, certification, Minn. Statutes 2026 475A.03, 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2026 10A.01

Election contests, Minn. Statutes 2026 209.01

Recall of elected state officers, Minn. Statutes 2026 211C.01

Social Security law, Minn. Statutes 2026 355.01

Deputies, appointment, Minn. Statutes 2026 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2026 6.01, 6.481, 10.01

Economic development authorities, audit reports, Minn. Statutes 2026 469.100

Economic interest disclosure, Minn. Statutes 2026 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2026 10A.28

Contributions, limits, Minn. Statutes 2026 10A.27, 10A.273, 211A.14

Expenditures, limits, Minn. Statutes 2026 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2026 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2026 204D.02

State elections campaign account, Minn. Statutes 2026 10A.31

Emergency information, classification, Minn. Statutes 2026 299A.96

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2026 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2026 43A.08

Deputies, Minn. Statutes 2026 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2026 6.582

Private secretary, Minn. Statutes 2026 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2026 352D.02

State auditor's audit guide task force, Minn. Statutes 2026 6.65

Unclassified employees, Minn. Statutes 2026 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Emergency information, classification, Minn. Statutes 2026 299A.96

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2026 211C.01 to 211C.09

Financial reports, Minn. Statutes 2026 471.697 to 471.6985

Firefighter relief associations

Actuarial valuations, Minn. Statutes 2026 424A.093

Financial reports, Minn. Statutes 2026 424A.014

Generally, Minn. Statutes 2026 6.72, 424A.02

Investment reports, Minn. Statutes 2026 424A.095

Prior relief associations, termination, Minn. Statutes 2026 424B.08

Housing and redevelopment authorities, audits, Minn. Statutes 2026 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2026 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2026 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2026 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2026 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2026 6.01

Land Exchange Board, duties, Minn. Statutes 2026 94.341

Land exchanges, duties, Minn. Statutes 2026 94.342

Lawsuits, expenses, Minn. Statutes 2026 6.92

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2026 6.47

Best practices reviews, Minn. Statutes 2026 6.78

Depositories, Minn. Statutes 2026 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2026 6.76

Outstanding obligations, reports received, Minn. Statutes 2026 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2026 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 2026 462A.04

Municipal audits and examinations

Accounting, Minn. Statutes 2026 6.61

Application, Minn. Statutes 2026 6.63

Assistance to public accountants, Minn. Statutes 2026 6.68

Certification of amounts due, Minn. Statutes 2026 6.60

Certified public accountants may perform, Minn. Statutes 2026 6.66

Cities, generally, Minn. Statutes 2026 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2026 6.52

Corporations created by municipalities, Minn. Statutes 2026 465.719

Costs of examination

Billing, payment, Minn. Statutes 2026 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2026 6.54

Claims for cost, payment, Minn. Statutes 2026 6.68

Collections, Minn. Statutes 2026 6.57

Tax levies, Minn. Statutes 2026 6.57, 6.62

Counties, generally, Minn. Statutes 2026 6.481, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2026 6.481, 6.67

Federal funds received by state, Minn. Statutes 2026 6.515

Firefighter relief associations, Minn. Statutes 2026 6.495

First class cities, Minn. Statutes 2026 471.697

Governmental accounting information, Minn. Statutes 2026 6.68

Hospitals, Minn. Statutes 2026 6.552

Option D annual audits, Minn. Statutes 2026 367.36

Payment, Minn. Statutes 2026 6.60

Petitions for, Minn. Statutes 2026 6.54

Police relief associations, Minn. Statutes 2026 6.495

Postaudits, tax levy for costs, Minn. Statutes 2026 6.62

Procedures prescribed, Minn. Statutes 2026 6.65

Refusal to assist, Minn. Statutes 2026 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2026 6.55

School districts, Minn. Statutes 2026 6.51

Scope, prescribed, Minn. Statutes 2026 6.65

Statutory cities, Minn. Statutes 2026 412.02, 412.591

Subpoena powers, Minn. Statutes 2026 6.52

Tax levy for costs, Minn. Statutes 2026 6.57

Town audits, generally, Minn. Statutes 2026 6.51, 367.36

Notices of election, Minn. Statutes 2026 204B.34

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

Office, Minn. Statutes 2026 10.01

Payments to, school district audits, costs, Minn. Statutes 2026 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2026 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 2026 6.62

Private secretary, Minn. Statutes 2026 6.02

Property tax payment abstracts, Minn. Statutes 2026 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2026 41B.19

State rate, certification, Minn. Statutes 2026 275.02

Trunk highway bonds, duties, Minn. Statutes 2026 167.52

Public official, state auditor defined as, Minn. Statutes 2026 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2026 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2026 211C.01 to 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2026 8.02

Refusal to assist, Minn. Statutes 2026 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2026 144E.50

Reports given

Access to, Minn. Statutes 2026 6.70

Annual report, Minn. Statutes 2026 6.75

Cities, audits and examinations, Minn. Statutes 2026 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2026 471.699

Claims and controversies with United States, Minn. Statutes 2026 9.041

Counties, Minn. Statutes 2026 6.481

Distribution to legislature, Minn. Statutes 2026 6.755

Examinations, Minn. Statutes 2026 6.581

Firefighter relief associations, Minn. Statutes 2026 6.72

Firefighter relief associations, audits and examinations, Minn. Statutes 2026 6.495

Forfeiture, Minn. Statutes 2026 609.5315

Housing and redevelopment authorities, audits, Minn. Statutes 2026 469.013

Lawsuits, expenses, Minn. Statutes 2026 6.92

Local police relief associations, Minn. Statutes 2026 6.495

Postemployment benefits trustee, Minn. Statutes 2026 471.6175

Public retirement plans, Minn. Statutes 2026 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2026 6.495

Tax increment financing

Audit findings of noncompliance, Minn. Statutes 2026 469.1771

Increment transfer, spending plan, Minn. Statutes 2026 469.176

Traffic violations, administrative fines, Minn. Statutes 2026 169.999

Unauthorized diversion programs, Minn. Statutes 2026 477A.0175

Representation

Executive Council, Minn. Statutes 2026 9.011

Investment Board, Minn. Statutes 2026 11A.03

Land exchange board, Minn. Statutes 2026 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2026 353.03

Records Disposition Panel, Minn. Statutes 2026 138.17

Rural Finance Authority, Minn. Statutes 2026 41B.025

Statewide Volunteer Firefighter Plan advisory board, Minn. Statutes 2026 353G.03

Representation disclosure, Minn. Statutes 2026 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2026 3A.01

Joint and survivor annuity computation, Minn. Statutes 2026 356.461

Retirement plan alternatives, Minn. Statutes 2026 352D.02

Retirement rights in public employment plans, Minn. Statutes 2026 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2026 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2026 41B.21

School districts, accounts, inspection, Minn. Statutes 2026 127A.41

Seal, duties, Minn. Statutes 2026 6.01

Sick leave, accrued, payments, Minn. Statutes 2026 15A.082

Social Security benefits, Minn. Statutes 2026 355.01, 355.02

State agencies, grant awards and administration violations, Minn. Statutes 2026 16B.98

State auditor-elect

Inaugural event and transition expense contributions, Minn. Statutes 2026 10A.174

Succession, to office of governor-elect, Minn. Statutes 2026 4.06

Transition expenses, Minn. Statutes 2026 6.93

State laws and statutes, free copies, Minn. Statutes 2026 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2026 6.79

State officer, state auditor defined as, Minn. Statutes 2026 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2026 209.01

Succession

State auditor-elect

Inaugural event and transition expense contributions, Minn. Statutes 2026 10A.174

Transition expenses, Minn. Statutes 2026 6.93

To office of governor, Minn. Statutes 2026 4.06

Summary budget information and statements, Minn. Statutes 2026 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2026 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2026 469.175

Audit findings of noncompliance, Minn. Statutes 2026 469.1771

Violations, Minn. Statutes 2026 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2026 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2026 204D.02

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

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2026 6.715, 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2026 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2026 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2026 469.175, 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2026 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2026 211C.01 to 211C.09