UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Aid payments, overpayments, adjustments, Minn. Statutes 2015 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2015 126C.15

Local government aid, Minn. Statutes 2015 477A.017

School district audits, Minn. Statutes 2015 6.65

School districts, Minn. Statutes 2015 123B.57

Education Department

Duties, Minn. Statutes 2015 123B.77, 127A.17, 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2015 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2015 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2015 123B.77

Recognition and reporting, Minn. Statutes 2015 123B.76

Financial data, Minn. Statutes 2015 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2015 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2015 123B.76

Local government aid, Minn. Statutes 2015 477A.017

Local governments, duties generally, Minn. Statutes 2015 123B.77

Manual, Education Department, duties, Minn. Statutes 2015 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2015 123B.83

Generally, Minn. Statutes 2015 123B.81

Reorganization operating debt, Minn. Statutes 2015 123B.82

Regional management information centers, Minn. Statutes 2015 123A.23 to 123A.26

School districts, duties generally, Minn. Statutes 2015 123B.77

Standards

Alternative facilities accounts, Minn. Statutes 2015 123B.59

Operating debt, determination, Minn. Statutes 2015 123B.81

Tax increment financing districts, Minn. Statutes 2015 469.175