UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Aid payments, overpayments, adjustments, Minn. Statutes 2025 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2025 126C.15

Local government aid, Minn. Statutes 2025 477A.017

School district audits, Minn. Statutes 2025 6.65

Education Department

Duties, Minn. Statutes 2025 123B.77, 127A.17, 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2025 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2025 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2025 123B.77

Recognition and reporting, Minn. Statutes 2025 123B.76

Financial data, Minn. Statutes 2025 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2025 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2025 123B.76

Local government aid, Minn. Statutes 2025 477A.017

Local governments, duties generally, Minn. Statutes 2025 123B.77

Manual, Education Department, duties, Minn. Statutes 2025 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2025 123B.83

Generally, Minn. Statutes 2025 123B.81

Reorganization operating debt, Minn. Statutes 2025 123B.82

Regional management information centers, Minn. Statutes 2025 123A.23 to 123A.26

School districts, duties generally, Minn. Statutes 2025 123B.77

Standards, operating debt, determination, Minn. Statutes 2025 123B.81

Tax increment financing districts, Minn. Statutes 2025 469.175