SF 1761

as introduced - 89th Legislature (2015 - 2016) Posted on 03/17/2015 09:12am

A bill for an act
relating to state government; modernizing payment language in statutory
provisions; amending Minnesota Statutes 2014, sections 15.0596; 15.191,
subdivisions 1, 3; 16A.11, subdivision 3; 16A.125, subdivision 5; 16A.13,
subdivision 2a; 16A.134; 16A.15, subdivision 3; 16A.17, subdivision 5; 16A.272,
subdivision 3; 16A.40; 16A.42, subdivisions 2, 4; 16A.56; 16A.671, subdivision
1; 16B.37, subdivision 4; 16D.03, subdivision 2; 16D.09, subdivision 1; 21.116;
43A.30, subdivision 2; 43A.49; 49.24, subdivisions 13, 16; 69.031, subdivision
1; 80A.65, subdivision 9; 84A.23, subdivision 4; 84A.33, subdivision 4; 84A.40;
84A.52; 88.12, subdivision 1; 94.522; 94.53; 116J.64, subdivision 7; 126C.55,
subdivisions 2, 9; 126C.68, subdivision 3; 126C.69, subdivision 14; 127A.34,
subdivision 1; 127A.40; 136F.46, subdivision 1; 136F.70, subdivision 3; 162.08,
subdivisions 10, 11; 162.14, subdivisions 4, 5; 162.18, subdivision 4; 162.181,
subdivision 4; 163.051, subdivision 3; 176.181, subdivision 2; 176.581; 176.591,
subdivision 3; 192.55; 196.052; 198.16; 237.30; 241.13, subdivision 1; 244.19,
subdivision 7; 256B.20; 260B.331, subdivision 2; 260C.331, subdivision 2;
273.121, subdivision 1; 287.08; 297I.10, subdivision 1; 299C.21; 348.05; 352.04,
subdivision 9; 352.05; 352.115, subdivision 12; 352.12, subdivision 13; 353.05;
353.27, subdivision 7; 353.83; 354.42, subdivision 7; 354.52, subdivisions 4,
4b; 401.15, subdivision 1; 446A.086, subdivision 4; 446A.16, subdivision 1;
462A.18, subdivision 1; 475A.04, subdivision 1; 525.841; repealing Minnesota
Statutes 2014, section 16A.27, subdivision 2.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2014, section 15.0596, is amended to read:

15.0596 ADDITIONAL COMPENSATION FROM CONTINGENT FUND
PROHIBITED.

In all cases where the compensation of an officer of the state is fixed by law at a
specified sum, it shall be unlawful for any such officer or employee to receive additional
compensation for the performance of official services out of the contingent fund of the
officer or the department, and it shall be unlawful for the head of any department of the state
government to direct the payment of such additional compensation out of the contingent
fund; and the commissioner of management and budget is hereby prohibited from issuing a
deleted text begin warrant deleted text end new text begin payment new text end upon such contingent fund in payment of such additional compensation.

Every person offending against the provisions of this section shall be guilty of a
misdemeanor.

Sec. 2.

Minnesota Statutes 2014, section 15.191, subdivision 1, is amended to read:

Subdivision 1.

Emergency disbursements.

Imprest cash funds for the purpose of
making minor disbursements, providing for change, and providing employees with travel
advances or a portion or all of their payroll deleted text begin warrant deleted text end where the deleted text begin warrant deleted text end new text begin payment new text end has not
been received through the payroll system, may be established by state departments or
agencies from existing appropriations in the manner prescribed by this section.

Sec. 3.

Minnesota Statutes 2014, section 15.191, subdivision 3, is amended to read:

Subd. 3.

deleted text begin Warrant deleted text end new text begin Payment new text end against designated appropriation.

Imprest cash funds
established under this section shall be created by deleted text begin warrant drawn deleted text end new text begin payment issued new text end against
the appropriation designated by the commissioner of management and budget.

Sec. 4.

Minnesota Statutes 2014, section 16A.11, subdivision 3, is amended to read:

Subd. 3.

Part two: detailed budget.

(a) Part two of the budget, the detailed budget
estimates both of expenditures and revenues, must contain any statements on the financial
plan which the governor believes desirable or which may be required by the legislature.
The detailed estimates shall include the governor's budget arranged in tabular form.

(b) Tables listing expenditures for the next biennium must show the appropriation
base for each year. The appropriation base is the amount appropriated for the second year
of the current biennium. The tables must separately show any adjustments to the base
required by current law or policies of the commissioner of management and budget. For
forecasted programs, the tables must also show the amount of the forecast adjustments,
based on the most recent forecast prepared by the commissioner of management and
budget under section 16A.103. For all programs, the tables must show the amount of
appropriation changes recommended by the governor, after adjustments to the base and
forecast adjustments, and the total recommendation of the governor for that year.

(c) deleted text begin The detailed estimates must include a separate line listing the total cost of
professional and technical service contracts for the prior biennium and the projected costs
of those contracts for the current and upcoming biennium. They deleted text end new text begin The detailed budget new text end must
also include a summary of the personnel employed by the agency, reflected as full-time
equivalent positions.

(d) The detailed estimates for internal service funds must include the number of
full-time equivalents by program; detail on any loans from the general fund, including
dollar amounts by program; proposed investments in technology or equipment of $100,000
or more; an explanation of any operating losses or increases in retained earnings; and a
history of the rates that have been charged, with an explanation of any rate changes and
the impact of the rate changes on affected agencies.

Sec. 5.

Minnesota Statutes 2014, section 16A.125, subdivision 5, is amended to read:

Subd. 5.

Forest trust lands.

(a) The term "state forest trust fund lands" as used
in this subdivision, means public land in trust under the Constitution set apart as "forest
lands under the authority of the commissioner" of natural resources as defined by section
89.001, subdivision 13.

(b) The commissioner of management and budget shall credit the revenue from the
forest trust fund lands to the deleted text begin forest suspense account. The account must specify the trust
funds interested in the lands and the respective receipts of the lands deleted text end new text begin permanent school fund new text end .

(c) After a fiscal year, the commissioner of management and budget shall certify
the costs incurred for forestry during that year under appropriations for the improvement,
administration, and management of state forest trust fund lands and construction and
improvement of forest roads to enhance the forest value of the lands. The certificate
must specify the trust funds interested in the lands. After presentation to the Legislative
Permanent School Fund Commission, the commissioner of natural resources shall
supply the commissioner of management and budget with the information needed for the
certificate. The certificate shall include an analysis that compares costs certified under this
section with costs incurred on other public and private lands with similar land assets.

(d) After a fiscal year, the commissioner shall deleted text begin distribute deleted text end new text begin transfer new text end the receipts deleted text begin credited
to the suspense account deleted text end during that fiscal year as follows:

(1) the amount of the certified costs incurred by the state for forest management,
forest improvement, and road improvement during the fiscal year shall be transferred to
the forest management investment account established under section 89.039;

(2) the amount of costs incurred by the Legislative Permanent School Fund
Commission under section 127A.30, and by the school trust lands director under section
127A.353, shall be transferred to the general fund;

(3) the balance of the certified costs incurred by the state during the fiscal year
shall be transferred to the general fund; and

(4) the balance of the receipts shall then be returned prorated to the trust funds in
proportion to their respective interests in the lands which produced the receipts.

Sec. 6.

Minnesota Statutes 2014, section 16A.13, subdivision 2a, is amended to read:

Subd. 2a.

Procedure.

The commissioner shall see that the deduction for the
withheld tax is made from an employee's pay on the payroll abstract. The commissioner
shall approve one deleted text begin warrant payable deleted text end new text begin payment new text end to the commissioner for the total amount
deducted on the abstract. Deductions from the pay of an employee paid direct by an
agency shall be made by the employee's payroll authority. A later deduction must
correct an error made on an earlier deduction. The paying authority shall see that a
deleted text begin warrant or check deleted text end new text begin payment new text end for the deductions is promptly sent to the commissioner. The
commissioner shall deposit the amount of the deleted text begin warrant or check deleted text end new text begin payment new text end to the credit of
the proper federal authority or other person authorized by federal law to receive it.

Sec. 7.

Minnesota Statutes 2014, section 16A.134, is amended to read:

16A.134 CHARITABLE ORGANIZATIONS PAYROLL DEDUCTIONS.

An employee's contribution to a registered combined charitable organization defined
in section 43A.50 may be deducted from the employee's pay. On the employee's written
request, the commissioner shall deduct a requested amount from the pay of the employee
for each pay period. The commissioner shall issue a deleted text begin warrant deleted text end new text begin payment new text end in that amount to
the specified organization.

Sec. 8.

Minnesota Statutes 2014, section 16A.15, subdivision 3, is amended to read:

Subd. 3.

Allotment and encumbrance.

(a) A payment may not be made without
prior obligation. An obligation may not be incurred against any fund, allotment, or
appropriation unless the commissioner has certified a sufficient unencumbered balance
or the accounting system shows sufficient allotment or encumbrance balance in the
fund, allotment, or appropriation to meet it. The commissioner shall determine when
the accounting system may be used to incur obligations without the commissioner's
certification of a sufficient unencumbered balance. An expenditure or obligation
authorized or incurred in violation of this chapter is invalid and ineligible for payment
until made valid. A payment made in violation of this chapter is illegal. An employee
authorizing or making the payment, or taking part in it, and a person receiving any part of
the payment, are jointly and severally liable to the state for the amount paid or received.
If an employee knowingly incurs an obligation or authorizes or makes an expenditure
in violation of this chapter or takes part in the violation, the violation is just cause for
the employee's removal by the appointing authority or by the governor if an appointing
authority other than the governor fails to do so. In the latter case, the governor shall give
notice of the violation and an opportunity to be heard on it to the employee and to the
appointing authority. A claim presented against an appropriation without prior allotment
or encumbrance may be made valid on investigation, review, and approval by the agency
head in accordance with the commissioner's policy, if the services, materials, or supplies
to be paid for were actually furnished in good faith without collusion and without intent to
defraud. The commissioner may then deleted text begin draw a warrant to deleted text end pay the claim just as properly
allotted and encumbered claims are paid.

(b) The commissioner may approve payment for materials and supplies in excess of
the obligation amount when increases are authorized by section 16C.03, subdivision 3.

(c) To minimize potential construction delay claims, an agency with a project
funded by a building appropriation may allow a contractor to proceed with supplemental
work within the limits of the appropriation before money is encumbered. Under this
circumstance, the agency may requisition funds and allow contractors to expeditiously
proceed with a construction sequence. While the contractor is proceeding, the agency shall
immediately act to encumber the required funds.

Sec. 9.

Minnesota Statutes 2014, section 16A.17, subdivision 5, is amended to read:

Subd. 5.

Payroll duties.

When the department prepares the payroll for an agency,
the commissioner assumes the agency head's duties to make authorized or required
deductions from, or employer contributions on, the pay of the agency's employees and to
prepare and issue the necessary deleted text begin warrants deleted text end new text begin payments new text end .

Sec. 10.

Minnesota Statutes 2014, section 16A.272, subdivision 3, is amended to read:

Subd. 3.

Section deleted text begin 7.19 deleted text end new text begin 16A.271 new text end to apply.

The provisions of Minnesota Statutes deleted text begin 1941 deleted text end ,
section deleted text begin 7.19 deleted text end new text begin 16A.271 new text end , shall apply to deposits of securities made pursuant to this section.

Sec. 11.

Minnesota Statutes 2014, section 16A.40, is amended to read:

16A.40 deleted text begin WARRANTS deleted text end new text begin PAYMENTS new text end AND ELECTRONIC FUND TRANSFERS.

Money must not be paid out of the state treasury except upon the deleted text begin warrant deleted text end new text begin payment new text end of
the commissioner or an electronic fund transfer approved by the commissioner. deleted text begin Warrants deleted text end new text begin
Payments new text end must be drawn on printed blanks that are in numerical order. The commissioner
shall enter, in numerical order in a deleted text begin warrant deleted text end new text begin payment new text end register, the number, amount, date,
and payee for every deleted text begin warrant deleted text end new text begin payment new text end issued.

The commissioner may require payees to supply their bank routing information to
enable the payments to be made through an electronic fund transfer.

Sec. 12.

Minnesota Statutes 2014, section 16A.42, subdivision 2, is amended to read:

Subd. 2.

Approval.

If the claim is approved, the commissioner shall deleted text begin complete and
sign a warrant deleted text end new text begin issue a payment new text end in the amount of the claim.

Sec. 13.

Minnesota Statutes 2014, section 16A.42, subdivision 4, is amended to read:

Subd. 4.

Register.

The commissioner shall enter a deleted text begin warrant deleted text end new text begin payment new text end in the deleted text begin warrant deleted text end new text begin
payment new text end register as if it were a cash payment.

Sec. 14.

Minnesota Statutes 2014, section 16A.56, is amended to read:

16A.56 COMMISSIONER'S RECEIPT AND CLAIM DUTIES.

The commissioner or a designee shall examine every receipt and claim, and if
proper, approve them, name the account to be charged or credited, and issue deleted text begin warrants deleted text end new text begin
payments new text end to pay claims.

Sec. 15.

Minnesota Statutes 2014, section 16A.671, subdivision 1, is amended to read:

Subdivision 1.

Authority; advisory recommendation.

To ensure that cash is
available when needed to deleted text begin pay warrants deleted text end new text begin make payments new text end drawn on the general fund under
appropriations and allotments, the commissioner may (1) issue certificates of indebtedness
in anticipation of the collection of taxes levied for and other revenues appropriated to the
general fund for expenditure during each biennium; and (2) issue additional certificates
to refund outstanding certificates and interest on them, under the Constitution, article
XI, section 6.

Sec. 16.

Minnesota Statutes 2014, section 16B.37, subdivision 4, is amended to read:

Subd. 4.

Work of department for another.

To avoid duplication and improve
efficiency, the commissioner may direct an agency to do work for another agency or
may direct a division or section of an agency to do work for another division or section
within the same agency and shall require reimbursement for the work. Reimbursements
received by an agency are reappropriated to the account making the original expenditure
in accordance with the transfer deleted text begin warrant deleted text end procedure established by the commissioner of
management and budget.

Sec. 17.

Minnesota Statutes 2014, section 16D.03, subdivision 2, is amended to read:

Subd. 2.

State agency reports.

State agencies shall report quarterly to the
commissioner of management and budget the debts owed to them. The commissioner of
management and budget deleted text begin , in consultation with the commissioners of revenue and human
services, and the attorney general, deleted text end shall establish internal guidelines for the recognition,
tracking, new text begin and new text end reporting deleted text begin , and collection deleted text end of debts owed the state. The internal guidelines
must include accounting standards, performance measurements, and uniform reporting
requirements applicable to all state agencies. The commissioner of management and
budget shall require a state agency to recognize, track, report, and attempt to collect
debts according to the internal guidelines. new text begin The commissioner, in consultation with the
commissioners of management and budget and revenue, and the attorney general, shall
establish internal guidelines for the collection of debt owed to the state.
new text end

Sec. 18.

Minnesota Statutes 2014, section 16D.09, subdivision 1, is amended to read:

Subdivision 1.

Generally.

When a debt is determined by a state agency to be
uncollectible, the debt may be written off by the state agency from the state agency's
financial accounting records and no longer recognized as an account receivable for financial
reporting purposes. A debt is considered to be uncollectible when (1) all reasonable
collection efforts have been exhausted, (2) the cost of further collection action will exceed
the amount recoverable, (3) the debt is legally without merit or cannot be substantiated by
evidence, (4) the debtor cannot be located, (5) the available assets or income, current or
anticipated, that may be available for payment of the debt are insufficient, (6) the debt
has been discharged in bankruptcy, (7) the applicable statute of limitations for collection
of the debt has expired, or (8) it is not in the public interest to pursue collection of the
debt. deleted text begin The determination of the uncollectibility of a deleted text end new text begin Uncollectible new text end debt must be reported
by the state agency deleted text begin along with the basis for that decision deleted text end as part of its quarterly reports
to the commissioner of management and budget. new text begin The basis for the determination of the
uncollectibility of the debt must be maintained by the state agency. new text end Determining that the
debt is uncollectible does not cancel the legal obligation of the debtor to pay the debt.

Sec. 19.

Minnesota Statutes 2014, section 21.116, is amended to read:

21.116 EXPENSES.

All necessary expenses incurred in carrying out the provisions of sections 21.111 to
21.122 and the compensation of officers, inspectors, and employees appointed, designated,
or employed by the commissioner, as provided in such sections, together with their
necessary traveling expenses, together with the traveling expenses of the members of the
advisory seed potato certification committee, and other expenses necessary in attending
committee meetings, shall be paid from, and only from, the seed potato inspection
account, on order of the commissioner and commissioner of management and deleted text begin budget's
voucher warrant deleted text end new text begin budget new text end .

Sec. 20.

Minnesota Statutes 2014, section 43A.30, subdivision 2, is amended to read:

Subd. 2.

Payroll deduction.

If an eligible person who is on any payroll of the
state or an eligible person's dependents is enrolled for any of the optional coverages
made available by the commissioner pursuant to section 43A.26 the commissioner of
management and budget, upon the person's written order, shall deduct from the salary or
wages of the person those amounts required from time to time to maintain the optional
coverages in force, and issue a deleted text begin warrant deleted text end new text begin payment new text end therefor to the appropriate carrier.

Sec. 21.

Minnesota Statutes 2014, section 43A.49, is amended to read:

43A.49 VOLUNTARY UNPAID LEAVE OF ABSENCE.

(a) Appointing authorities in state government may allow each employee to take
unpaid leaves of absence for up to 1,040 hours in each two-year period beginning July 1 of
each odd-numbered year. Each appointing authority approving such a leave shall allow
the employee to continue accruing vacation and sick leave, be eligible for paid holidays
and insurance benefits, accrue seniority, and accrue service credit and credited salary
in retirement plans as if the employee had actually been employed during the time of
leave. An employee covered by the unclassified plan may voluntarily make the employee
contributions to the unclassified plan during the leave of absence. If the employee makes
these contributions, the appointing authority must make the employer contribution. If the
leave of absence is for one full pay period or longer, any holiday pay shall be included in
the first payroll deleted text begin warrant deleted text end new text begin payment new text end after return from the leave of absence. The appointing
authority shall attempt to grant requests for the unpaid leaves of absence consistent with
the need to continue efficient operation of the agency. However, each appointing authority
shall retain discretion to grant or refuse to grant requests for leaves of absence and to
schedule and cancel leaves, subject to the applicable provisions of collective bargaining
agreements and compensation plans.

(b) To receive eligible service credit and credited salary in a defined benefit plan, the
member shall pay an amount equal to the applicable employee contribution rates. If an
employee pays the employee contribution for the period of the leave under this section,
the appointing authority must pay the employer contribution. The appointing authority
may, at its discretion, pay the employee contributions. Contributions must be made in a
time and manner prescribed by the executive director of the applicable retirement system.

Sec. 22.

Minnesota Statutes 2014, section 49.24, subdivision 13, is amended to read:

Subd. 13.

Disposition of unclaimed dividends.

Upon the liquidation of any
financial institution liquidated by the commissioner as statutory liquidator, if any dividends
or other moneys set apart for the payment of claims remain unpaid, and the places of
residence of the owners thereof are unknown to the commissioner, the commissioner may
pay same into the state treasury as hereinafter provided. Whenever the commissioner
shall be satisfied that the process of liquidation should not be further continued the
commissioner may make and certify triplicate lists of any such unclaimed dividends or
other moneys, specifying the name of each owner, the amount due, and the last known
address. Upon one of such lists, to be retained by the commissioner shall be endorsed
the commissioner's order that such unclaimed moneys be forthwith deposited in the state
treasury. When so deposited, one of said lists shall be delivered to the commissioner of
management and budget and the commissioner shall retain in the commissioner's office
such records and proofs concerning said claims as the commissioner may have, which
shall thereafter remain on file in the office. The commissioner of management and budget
shall execute upon the list retained by the commissioner a receipt for such money, which
shall operate as a full discharge of the commissioner on account of such claims. At any
time within six years after such receipt, but not afterward, the claimant may apply to the
commissioner for the amount so deposited for the claimant's benefit, and upon proof
satisfactory to the governor, the attorney general and the commissioner, or to a majority
of them, they shall give an order to the commissioner of management and budget to
issue a deleted text begin warrant deleted text end new text begin payment new text end for such amount, and such deleted text begin warrant deleted text end new text begin payment new text end shall thereupon
be issued. If no such claim be presented within six years, the commissioner shall so
note upon the commissioner's copy of said list and certify the fact to the commissioner
of management and budget who shall make like entries upon the commissioner of
management and budget's corresponding lists; and all further claims to said money shall
be barred. Provided, that the commissioner of management and budget shall transfer to
the commissioner of commerce's liquidation fund created by this section not to exceed
50 percent of the amount so turned over by the commissioner, to be used to partially
defray expenses in connection with the liquidation of closed banks and the conduct of the
liquidation division, in such amounts and at such times as the commissioner shall request.

There is hereby appropriated to the persons entitled to such amounts, from such
moneys in the state treasury not otherwise appropriated, an amount sufficient to make
such payment.

Sec. 23.

Minnesota Statutes 2014, section 49.24, subdivision 16, is amended to read:

Subd. 16.

Transfers to liquidation fund.

The following moneys shall be transferred
to and deposited in the commissioner of commerce's liquidation fund:

(1) All moneys paid to the commissioner of management and budget by the
commissioner out of funds of any financial institution in the commissioner's hands as
reimbursement for services and expenses pursuant to the provisions of subdivision 7.

(2) All moneys in the possession of the commissioner set aside for the purpose of
meeting unforeseen and contingent expenses incident to the liquidation of closed financial
institutions, which funds have been or shall be hereafter established by withholding
portions of final liquidating dividends in such cases.

(3) All moneys which the commissioner shall request the commissioner of
management and budget to transfer to such fund pursuant to the provisions of subdivision
13.

(4) All moneys in the possession of the commissioner now carried on the
commissioner's books in "stamp account," "suspense account," and "unclaimed deposit
account."

(5) All moneys in the possession of the commissioner which the commissioner may be
authorized by order of any district court having jurisdiction of any liquidation proceedings
to transfer to such fund, or to use for any of the purposes for which the fund is established.

(6) All moneys in the possession of the commissioner carried on the commissioner's
books in the "unclaimed bonds account." At any time within six years after any bond
the proceeds of the sale of which constitute a portion of the moneys in this paragraph
referred to came into the possession of the commissioner as liquidator of any financial
institution, any claimant thereto may apply to the commissioner for the proceeds of the
sale of such bond, and, upon proof satisfactory to the governor, the attorney general, and
the commissioner, or a majority of them, they shall give an order to the commissioner of
management and budget to issue a deleted text begin warrant deleted text end new text begin payment new text end for such amount, without interest, and
such deleted text begin warrant deleted text end new text begin payment new text end shall thereupon be issued and the amount thereof paid out of the
commissioner of commerce's liquidation fund. If no such claim be presented within such
period, all further claims to the proceeds of any such bond shall be barred.

(7) All sums which the commissioner may receive from the sale of personal
property of liquidated financial institutions where the final dividend has been paid and no
disposition of said property made by any order of the court, and the proceeds of sales of
any personal property used by the liquidation division which have been purchased with
funds of financial institutions in liquidation.

Sec. 24.

Minnesota Statutes 2014, section 69.031, subdivision 1, is amended to read:

Subdivision 1.

Commissioner's deleted text begin warrant deleted text end new text begin payment new text end .

(a) The commissioner of
management and budget shall issue to the Public Employees Retirement Association on
behalf of a municipality or independent nonprofit firefighting corporation that is a member
of the voluntary statewide lump-sum volunteer firefighter retirement plan under chapter
353G, to the Department of Natural Resources, the Department of Public Safety, or the
county, municipality, or independent nonprofit firefighting corporation certified to the
commissioner of management and budget by the commissioner a deleted text begin warrant deleted text end new text begin payment new text end for an
amount equal to the amount of fire state aid or police state aid, whichever applies, certified
for the applicable state aid recipient by the commissioner under section 69.021.

(b) Fire state aid and police state aid is payable on October 1 annually. The amount
of state aid due and not paid by October 1 accrues interest payable to the state aid recipient
at the rate of one percent for each month or part of a month that the amount remains
unpaid after October 1.

Sec. 25.

Minnesota Statutes 2014, section 80A.65, subdivision 9, is amended to read:

Subd. 9.

Generally.

No filing for which a fee is required shall be deemed to be
filed or given any effect until the proper fee is paid. All fees and charges collected by
the administrator shall be covered into the state treasury. When any person is entitled
to a refund under this section, the administrator shall certify to the commissioner of
management and budget the amount of the fee to be refunded to the applicant, and the
commissioner of management and budget shall issue a deleted text begin warrant in deleted text end payment thereof out of
the fund to which such fee was credited in the manner provided by law. There is hereby
appropriated to the person entitled to such refunds from the fund in the state treasury to
which such fees were credited an amount to make such refunds and payments.

Sec. 26.

Minnesota Statutes 2014, section 84A.23, subdivision 4, is amended to read:

Subd. 4.

Drainage ditch bonds; reports.

(a) Immediately after a project is
approved and accepted and then after each distribution of the tax collections on the June
and November tax settlements, the county auditor shall certify to the commissioner of
management and budget the following information relating to bonds issued to finance or
refinance public drainage ditches wholly or partly within the projects, and the collection of
assessments levied on account of the ditches:

(1) the amount of principal and interest to become due on the bonds before the next
tax settlement and distribution;

(2) the amount of money collected from the drainage assessments and credited
to the funds of the ditches; and

(3) the amount of the deficit in the ditch fund of the county chargeable to the ditches.

(b) On approving the certificate, the commissioner of management and budget shall
deleted text begin draw a warrant deleted text end new text begin issue a payment new text end , payable out of the fund pertaining to the project, for the
amount of the deficit in favor of the county.

(c) As to public drainage ditches wholly within a project, the amount of money paid
to or for the benefit of the county under paragraph (b) must never exceed the principal and
interest of the bonds issued to finance or refinance the ditches outstanding at the time of
the passage and approval of sections 84A.20 to 84A.30, less money on hand in the county
ditch fund to the credit of the ditches. The liabilities must be reduced from time to time by
the amount of all payments of assessments after April 25, 1931, made by the owners of
lands assessed before that date for benefits on account of the ditches.

(d) As to public drainage ditches partly within and partly outside a project, the
amount paid from the fund pertaining to the project to or for the benefit of the county must
never exceed a certain percentage of bonds issued to finance and refinance the ditches so
outstanding, less money on hand in the county ditch fund to the credit of the ditches on
April 25, 1931. The percentage must bear the same proportion to the whole amount of
these bonds as the original benefits assessed against lands within the project bear to the
original total benefits assessed to the entire system of the ditches. This liability shall be
reduced from time to time by the payments of all assessments extended after April 25,
1931, made by the owners of lands within the project of assessments for benefits assessed
before that date on account of a ditch.

(e) The commissioner of management and budget may provide and prescribe forms
for reports required by sections 84A.20 to 84A.30 and require any additional information
from county officials that the commissioner of management and budget considers
necessary for the proper administration of sections 84A.20 to 84A.30.

Sec. 27.

Minnesota Statutes 2014, section 84A.33, subdivision 4, is amended to read:

Subd. 4.

Ditch bonds; funds; payments to counties.

(a) Upon the approval and
acceptance of a project and after each distribution of the tax collections for the June
and November tax settlements, the county auditor shall certify to the commissioner of
management and budget the following information about bonds issued to finance or
refinance public drainage ditches wholly or partly within the projects, and the collection of
assessments levied for the ditches:

(1) the amount of principal and interest to become due on the bonds before the next
tax settlement and distribution;

(2) the amount of money collected from the drainage assessments and credited to the
funds of the ditches, not already sent to the commissioner of management and budget as
provided in sections 84A.31 to 84A.42; and

(3) the amount of the deficit in the ditch fund of the county chargeable to the ditches.

(b) On approving this certificate of the county auditor, the commissioner of
management and budget shall deleted text begin draw a warrant deleted text end new text begin issue a payment new text end , payable out of the fund
provided for in sections 84A.31 to 84A.42, and send it to the county treasurer of the
county. These funds must be credited to the proper ditch of the county and placed in the
ditch bond fund of the county, which is created, and used only to pay the ditch bonded
indebtedness of the county assumed by the state under sections 84A.31 to 84A.42. The
total amount of deleted text begin warrants drawn deleted text end new text begin payments issued new text end must not exceed in any one year the total
amount of the deficit provided for under this section.

(c) The state is subrogated to all title, right, interest, or lien of the county in or on
the lands so certified within these projects.

(d) As to public drainage ditches wholly within a project, the amount paid to, or for
the benefit of, the county under this subdivision must never exceed the principal and
interest of the bonds issued to finance or refinance a ditch outstanding on April 22, 1933,
less money on hand in the county ditch fund to the credit of a ditch. These liabilities must
be reduced from time to time by the amount of any payments of assessments extended
after April 22, 1933, made by the owners of lands assessed before that date for benefits
on account of the ditches.

As to public drainage ditches partly within and partly outside a project the amount
paid from the fund pertaining to the project to or for the benefit of the county must never
exceed a certain percentage of bonds issued to finance and refinance a ditch so outstanding,
less money on hand in the county ditch fund to the credit of a ditch on April 22, 1932. The
percentage must bear the same proportion to the whole amount of the bonds as the original
benefits assessed against these lands within the project bear to the original total benefits
assessed to the entire system for a ditch. This liability must be reduced from time to time by
the payments of all assessments extended after April 22, 1933, made by the owners of lands
within the project of assessments for benefits assessed before that date on account of a ditch.

Sec. 28.

Minnesota Statutes 2014, section 84A.40, is amended to read:

84A.40 COUNTY MAY ASSUME BONDS.

Any county where a project or portion of it is located may voluntarily assume,
in the manner specified in this section, the obligation to pay a portion of the principal
and interest of the bonds issued before the approval and acceptance of the project and
remaining unpaid at maturity, of any school district or town in the county and wholly or
partly within the project. The portion must bear the same proportion to the whole of the
unpaid principal and interest as the last net tax capacity, before the acceptance of the
project, of lands then acquired by the state under sections 84A.31 to 84A.42 in the school
districts or towns bears to the total net tax capacity for the same year of the school district
or town. This assumption must be evidenced by a resolution of the county board of the
county. A copy of the resolution must be certified to the commissioner of management
and budget within one year after the acceptance of the project.

Later, if any of the bonds remains unpaid at maturity, the county board shall, upon
demand of the governing body of the school district or town or of a bondholder, provide
for the payment of the portion assumed. The county shall levy general taxes on all the
taxable property of the county for that purpose, or issue its bonds to raise the sum needed,
conforming to law respecting the issuance of county refunding bonds. The proceeds of
taxes or bonds must be paid by the county treasurer to the treasurer of the school district or
town. No payments shall be made by the county to the school district or town until the
money in the treasury of the school district or town, together with the money to be paid by
the county, is sufficient to pay in full each of the bonds as it becomes due.

If a county fails to adopt and certify the resolution, the commissioner of management
and budget shall withhold from the payments to be made to the county under section
84A.32 a sum equal to that portion of the principal and interest of the outstanding bonds
that bears the same proportion to the whole of the bonds as the above determined net tax
capacity of lands acquired by the state within the project bears to the total net tax capacity
for the same year of the school district or town. Money withheld from the county must be
set aside in the state treasury and not paid to the county until the full principal and interest
of the school district and town bonds have been paid.

If any bonds remain unpaid at maturity, upon the demand of the governing body of
the school district or town, or a bondholder, the commissioner of management and budget
shall issue to the treasurer of the school district or town a deleted text begin warrant deleted text end new text begin payment new text end for that portion
of the past due principal and interest computed as in the case of the county's liability
authorized in this section to be voluntarily assumed. Money received by a school district
or town under this section must be applied to the payment of past-due bonds and interest.

Sec. 29.

Minnesota Statutes 2014, section 84A.52, is amended to read:

84A.52 ACCOUNTS; EXAMINATION, APPROPRIATION, PAYMENT.

As a part of the examination provided for by section 6.48, of the accounts of the
several counties within a game preserve, area, or project established under section 84A.01,
84A.20, or 84A.31, the state auditor shall segregate the audit of the accounts reflecting the
receipt and disbursement of money collected or disbursed under this chapter or from the
sale of tax-forfeited lands held by the state under section 84A.07, 84A.26, or 84A.36. The
auditor shall also include in the reports required by section 6.48 summary statements as of
December 31 before the examination that set forth the proportionate amount of principal
and interest due from the state to the individual county and any money due the state from
the county remaining unpaid under this chapter, or from the sale of any tax-forfeited
lands referred to in this section, and other information required by the commissioner of
management and budget. On receiving a report, the commissioner of management and
budget shall determine the net amount due to the county for the period covered by the
report and shall deleted text begin draw a warrant deleted text end new text begin issue a payment new text end upon the state treasury payable out of
the consolidated fund for that amount. It must be paid to and received by the county as
payment in full of all amounts due for the period stated on the deleted text begin warrants deleted text end new text begin payments new text end from the
state under any provision of this chapter.

Money to deleted text begin pay the warrants deleted text end new text begin make the payments new text end is appropriated to the counties
entitled to payment from the consolidated fund in the state treasury.

Sec. 30.

Minnesota Statutes 2014, section 88.12, subdivision 1, is amended to read:

Subdivision 1.

Limitation.

The compensation and expenses of persons temporarily
employed in emergencies in suppression or control of wildfires shall be fixed by the
commissioner of natural resources or an authorized agent and paid as provided by law.
Such compensation shall not exceed the maximum rate for comparable labor established
as provided by law or rules, but shall not be subject to any minimum rate so established.
The commissioner is authorized to draw and expend from money appropriated for the
purposes of sections 88.03 to 88.22 a reasonable sum and through forest officers or other
authorized agent be used in paying emergency expenses, including just compensation
for services rendered by persons summoned and for private property used, damaged, or
appropriated under sections 88.03 to 88.22. The commissioner of management and budget
is authorized to deleted text begin draw a warrant deleted text end new text begin issue a payment new text end for this sum when duly approved by the
commissioner. The commissioner or agent in charge shall take proper subvouchers or
receipts from all persons to whom these moneys are paid, and after these subvouchers
have been approved they shall be filed with the commissioner of management and budget.
Authorized funds as herein provided at any time shall be deposited, subject to withdrawal
or disbursement by check or otherwise for the purposes herein prescribed, in a bank
authorized and bonded to receive state deposits; and the bond of this bank to the state shall
cover and include this deposit.

Sec. 31.

Minnesota Statutes 2014, section 94.522, is amended to read:

94.522 TRANSMISSION OF deleted text begin WARRANTS deleted text end new text begin PAYMENTS new text end TO COUNTY
TREASURERS; USE OF PROCEEDS.

It shall be the duty of the commissioner of management and budget to transmit
deleted text begin warrants on deleted text end new text begin payments from new text end the state treasury to the county treasurer of the respective
counties for the sums that may be due in accordance with section 94.521, which sums are
hereby appropriated out of the state treasury from the amounts received from the United
States government pursuant to the aforesaid acts of Congress, and such money shall be used
by the counties receiving the same for the purposes and in the proportions herein provided.

Sec. 32.

Minnesota Statutes 2014, section 94.53, is amended to read:

94.53 deleted text begin WARRANT deleted text end new text begin PAYMENT new text end TO COUNTY TREASURERS; FEDERAL
LOANS TO COUNTIES.

It shall be the duty of the commissioner of management and budget to transmit
deleted text begin warrants on deleted text end new text begin payments from new text end the state treasury to the county treasurers of the respective
counties for the sum that may be due in accordance with sections 94.52 to 94.54, which
sum or sums are hereby appropriated out of the state treasury from the amounts received
from the United States government pursuant to the aforesaid act of Congress. The
commissioner of management and budget, upon being notified by the federal government
or any agencies thereof that a loan has been made to any such county the repayment
of which is to be made from such fund, is authorized to transmit a deleted text begin warrant or warrants deleted text end new text begin
payment new text end to the federal government or any agency thereof sufficient to repay such loan
out of any money apportioned or due to such county under the provisions of such act of
Congress, approved May 23, 1908 (Statutes at Large, volume 35, page 260).

Sec. 33.

Minnesota Statutes 2014, section 116J.64, subdivision 7, is amended to read:

Subd. 7.

Processing.

(a) An Indian desiring a loan for the purpose of starting
a business enterprise or expanding an existing business shall make application to the
appropriate tribal government. The application shall be forwarded to the appropriate
eligible organization, if it is participating in the program, for consideration in conformity
with the plans submitted by said tribal governments. The tribal government may approve
the application if it determines that the loan would advance the goals of the Indian
business loan program. If the tribal government is not participating in the program, the
agency may directly approve or deny the loan application.

(b) If the application is approved, the tribal government shall forward the
application, together with all relevant documents pertinent thereto, to the commissioner of
the agency, who shall deleted text begin cause a warrant deleted text end new text begin request a payment new text end to be deleted text begin drawn in favor of deleted text end new text begin issued to
the applicant or new text end the applicable tribal government, deleted text begin or the agency, deleted text end if it is administering the
loan, with appropriate notations identifying the borrower.

(c) The tribal government, eligible organization, or the agency, if it is administering
the loan, shall maintain records of transactions for each borrower in a manner consistent
with good accounting practice. The interest rate on a loan shall be established by the tribal
government or the agency, but may be no less than two percent per annum nor more than
ten percent per annum. When any portion of a debt is repaid, the tribal government,
eligible organization, or the agency, if it is administering the loan, shall remit the amount so
received plus interest paid thereon to the commissioner of management and budget through
the agency. The amount so received shall be credited to the Indian business loan account.

(d) On the placing of a loan, additional money equal to ten percent of the total
amount made available to any tribal government, eligible organization, or the agency, if
it is administering the loan, for loans during the fiscal year shall be paid to the tribal
government, eligible organization, or the agency, prior to December 31 for the purpose
of financing administrative costs.

Sec. 34.

Minnesota Statutes 2014, section 126C.55, subdivision 2, is amended to read:

Subd. 2.

Notifications; payment; appropriation.

(a) If a school district or
intermediate school district believes that it may be unable to make a principal or interest
payment on any outstanding debt obligation on the date that payment is due, it must
notify the commissioner as soon as possible, but not less than 15 working days before the
date that principal or interest payment is due. The notice must include the name of the
school district or intermediate school district, an identification of the debt obligation issue
in question, the date the payment is due, the amount of principal and interest due on the
payment date, the amount of principal or interest that the school district or intermediate
school district will be unable to repay on that date, the paying agent for the debt obligation,
the wire transfer instructions to transfer funds to that paying agent, and an indication as to
whether a payment is being requested by the school district or intermediate school district
under this section. If a paying agent becomes aware of a potential default, it shall inform
the commissioner of that fact. After receipt of a notice which requests a payment under
this section, after consultation with the school district or intermediate school district and
the paying agent, and after verification of the accuracy of the information provided, the
commissioner shall notify the commissioner of management and budget of the potential
default. The notice must include a final figure as to the amount due that the school district
or intermediate school district will be unable to repay on the date due.

(b) Except as provided in subdivision 9, upon receipt of this notice from the
commissioner, the commissioner of management and budget shall issue a deleted text begin warrant deleted text end new text begin payment new text end
and authorize the commissioner of education to pay to the paying agent for the debt
obligation the specified amount on or before the date due. The amounts needed for the
purposes of this subdivision are annually appropriated to the department from the state
general fund.

(c) The Departments of Education and Management and Budget must jointly
develop detailed procedures for school districts and intermediate school districts to
notify the state that they have obligated themselves to be bound by the provisions of this
section, procedures for school districts or intermediate school districts and paying agents
to notify the state of potential defaults and to request state payment under this section,
and procedures for the state to expedite payments to prevent defaults. The procedures are
not subject to chapter 14.

Sec. 35.

Minnesota Statutes 2014, section 126C.55, subdivision 9, is amended to read:

Subd. 9.

State bond rating.

If the commissioner of management and budget
determines that the credit rating of the state would be adversely affected thereby, the
commissioner of management and budget shall not issue deleted text begin warrants deleted text end new text begin payments new text end under
subdivision 2 for the payment of principal or interest on any debt obligations for which
a district did not, prior to their issuance, obligate itself to be bound by the provisions
of this section.

Sec. 36.

Minnesota Statutes 2014, section 126C.68, subdivision 3, is amended to read:

Subd. 3.

deleted text begin Warrant deleted text end new text begin Payment new text end .

The commissioner shall issue to each district whose
note has been so received a deleted text begin warrant deleted text end new text begin payment new text end on the debt service loan account of the
maximum effort school loan fund, payable on presentation to the commissioner of
management and budget out of any money in such account. The deleted text begin warrant deleted text end new text begin payment new text end shall
be issued by the commissioner in sufficient time to coincide with the next date on which
the district is obligated to make principal or interest payments on its bonded debt in the
ensuing year. Interest must accrue from the date such deleted text begin warrant deleted text end new text begin payment new text end is issued. The
proceeds thereof must be used by the district to pay principal or interest on its bonded debt
falling due in the ensuing year.

Sec. 37.

Minnesota Statutes 2014, section 126C.69, subdivision 14, is amended to read:

Subd. 14.

Participation by county auditor; record of contract; payment of loan.

The district must file a copy of the capital loan contract with the county auditor of each
county in which any part of the district is situated. The county auditor shall enter the
capital loan, evidenced by the contract, in the auditor's bond register. The commissioner
shall keep a record of each capital loan and contract showing the name and address of
the district, the date of the contract, and the amount of the loan initially approved. On
receipt of the resolution required in subdivision 12, the commissioner shall issue deleted text begin warrants deleted text end new text begin
payments new text end , which may be dispersed in accordance with the schedule in the contract, on the
capital loan account for the amount that may be disbursed under subdivision 1. Interest
on each disbursement of the capital loan amount accrues from the date on which the
commissioner of management and budget issues the deleted text begin warrant deleted text end new text begin payment new text end .

Sec. 38.

Minnesota Statutes 2014, section 127A.34, subdivision 1, is amended to read:

Subdivision 1.

Copy to commissioner of management and budget;
appropriation.

The commissioner shall furnish a copy of the apportionment of the school
endowment fund to the commissioner of management and budget, who thereupon shall
deleted text begin draw warrants on deleted text end new text begin issue payments from new text end the state treasury, payable to the several districts,
for the amount due each district. There is hereby annually appropriated from the school
endowment fund the amount of such apportionments.

Sec. 39.

Minnesota Statutes 2014, section 127A.40, is amended to read:

127A.40 MANNER OF PAYMENT OF STATE AIDS.

It shall be the duty of the commissioner to deliver to the commissioner of
management and budget a certificate for each district entitled to receive state aid under the
provisions of this chapter. Upon the receipt of such certificate, it shall be the duty of the
commissioner of management and budget to deleted text begin draw a warrant in favor of deleted text end new text begin issue a payment
to new text end the district for the amount shown by each certificate to be due to the district. The
commissioner of management and budget shall transmit such deleted text begin warrants deleted text end new text begin payments new text end to the
district together with a copy of the certificate prepared by the commissioner.

Sec. 40.

Minnesota Statutes 2014, section 136F.46, subdivision 1, is amended to read:

Subdivision 1.

Request; deleted text begin warrant deleted text end new text begin payment new text end .

The commissioner of management
and budget, upon the written request of an employee of the board, may deduct from an
employee's salary or wages the amount requested for payment to a nonprofit state college
or university foundation meeting the requirements in subdivision 2. The commissioner
shall issue a deleted text begin warrant deleted text end new text begin payment new text end for the deducted amount to the nonprofit foundation. The
Penny Fellowship and the Nellie Stone Johnson Scholarship Program of the Minnesota
State University Student Association shall be considered nonprofit state college and
university foundations for purposes of this section.

Sec. 41.

Minnesota Statutes 2014, section 136F.70, subdivision 3, is amended to read:

Subd. 3.

Refunds.

The board may make refunds to students for tuition, activity fees,
union fees, and any other fees from imprest cash funds. The imprest cash fund shall be
reimbursed periodically by deleted text begin checks or warrants drawn on deleted text end new text begin payments issued from new text end the funds
and accounts to which the refund should ultimately be charged. The amounts necessary to
pay the refunds are appropriated from the funds and accounts to which they are charged.

Sec. 42.

Minnesota Statutes 2014, section 162.08, subdivision 10, is amended to read:

Subd. 10.

Project approval, reports.

When the county board of any county
determines to do any construction work on a county state-aid highway or other road
eligible for the expenditure of state aid funds within the county, and desires to expend
on such work a portion of the money apportioned or allocated to it out of the county
state-aid highway fund, the county shall first obtain approval of the project by the
commissioner. Thereafter the county engineer shall make such reports in such manner as
the commissioner requires under rules of the commissioner. Upon receipt of satisfactory
reports, the commissioner shall certify to the commissioner of management and budget the
amount of money that is eligible to be paid from the county's apportionment or allocation
for the work under contract or actually completed. The commissioner of management and
budget shall thereupon issue a deleted text begin warrant deleted text end new text begin payment new text end in that amount payable to the county
treasurer. In no event shall the deleted text begin warrant deleted text end new text begin payment new text end with all other deleted text begin warrants deleted text end new text begin payments new text end issued
exceed the amount apportioned and allocated to the county.

Sec. 43.

Minnesota Statutes 2014, section 162.08, subdivision 11, is amended to read:

Subd. 11.

Certification required to issue deleted text begin warrants deleted text end new text begin payment new text end .

The commissioner
of management and budget shall not issue any deleted text begin warrants deleted text end new text begin payments new text end without the certification
of the commissioner.

Sec. 44.

Minnesota Statutes 2014, section 162.14, subdivision 4, is amended to read:

Subd. 4.

Project approval and reports.

When the governing body of any such
city determines to do any construction work on any municipal state-aid street or other
streets within the city upon which money apportioned out of the municipal state-aid street
fund may be used as provided in subdivision 2, the governing body shall first obtain the
approval of the commissioner. Thereafter, the engineer of the city shall make reports in
such manner as the commissioner requires in accordance with the commissioner's rules.
Upon receipt of satisfactory reports the commissioner shall certify to the commissioner of
management and budget the amount of money that is eligible to be paid from the city's
apportionment for the work under contract or actually completed. The commissioner of
management and budget shall thereupon issue a deleted text begin warrant deleted text end new text begin payment new text end in that amount payable
to the fiscal officers of the city. In no event shall the deleted text begin warrant deleted text end new text begin payment new text end with all other
deleted text begin warrants deleted text end new text begin payments new text end issued exceed the amount apportioned to the city.

Sec. 45.

Minnesota Statutes 2014, section 162.14, subdivision 5, is amended to read:

Subd. 5.

Certification required to issue deleted text begin warrant deleted text end new text begin payment new text end .

The commissioner
of management and budget shall not issue any deleted text begin warrants deleted text end new text begin payments new text end as provided for in
subdivision 4 without the prior certification of the commissioner.

Sec. 46.

Minnesota Statutes 2014, section 162.18, subdivision 4, is amended to read:

Subd. 4.

Certification to commissioner of money required.

Any municipality
issuing and selling bonds pursuant to this section shall certify to the commissioner the
amount of money required annually for the payment of principal and interest on the
obligation. Upon receipt thereof, the commissioner shall certify to the commissioner of
management and budget the sum of money needed annually by the municipality for the
principal and interest, provided that the amount certified by the commissioner shall not
exceed the limit heretofore specified. The commissioner of management and budget shall
thereafter, until said bonds are retired, issue a deleted text begin warrant deleted text end new text begin payment new text end annually in the amount
certified payable to the fiscal officer of the municipality, and the amount thereof shall be
deposited by the fiscal officer in the sinking fund from which the obligations are payable.

Sec. 47.

Minnesota Statutes 2014, section 162.181, subdivision 4, is amended to read:

Subd. 4.

Certification to commissioner of money required.

Any county issuing
and selling bonds pursuant to this section shall certify to the commissioner the amount
of money required annually for the payment of principal and interest on the obligation.
Upon receipt thereof, the commissioner shall certify to the commissioner of management
and budget the sum of money needed annually by the county for the principal and
interest, provided that the amount certified by the commissioner shall not exceed the limit
heretofore specified. The commissioner of management and budget shall thereafter, until
said bonds are retired, issue a deleted text begin warrant deleted text end new text begin payment new text end annually in the amount certified payable to
the county treasurer of the county, and the amount thereof shall be deposited by the county
treasurer in the sinking fund from which the obligations are payable.

Sec. 48.

Minnesota Statutes 2014, section 163.051, subdivision 3, is amended to read:

Subd. 3.

Distribution to county; appropriation.

On a monthly basis, the registrar
of motor vehicles shall issue a deleted text begin warrant deleted text end new text begin payment new text end in favor of the treasurer of each county for
which the registrar has collected a wheelage tax in the amount of such tax then on hand in
the county wheelage tax account. There is hereby appropriated from the county wheelage
tax account each year, to each county entitled to payments authorized by this section,
sufficient moneys to make such payments.

Sec. 49.

Minnesota Statutes 2014, section 176.181, subdivision 2, is amended to read:

Subd. 2.

Compulsory insurance; self-insurers.

(a) Every employer, except the
state and its municipal subdivisions, liable under this chapter to pay compensation shall
insure payment of compensation with some insurance carrier authorized to insure workers'
compensation liability in this state, or obtain a written order from the commissioner
of commerce exempting the employer from insuring liability for compensation and
permitting self-insurance of the liability. The terms, conditions and requirements
governing self-insurance shall be established by the commissioner pursuant to chapter
14. The commissioner of commerce shall also adopt, pursuant to paragraph (d), rules
permitting two or more employers, whether or not they are in the same industry, to enter
into agreements to pool their liabilities under this chapter for the purpose of qualifying as
group self-insurers. With the approval of the commissioner of commerce, any employer
may exclude medical, chiropractic and hospital benefits as required by this chapter.
An employer conducting distinct operations at different locations may either insure or
self-insure the other portion of operations as a distinct and separate risk. An employer
desiring to be exempted from insuring liability for compensation shall make application
to the commissioner of commerce, showing financial ability to pay the compensation,
whereupon by written order the commissioner of commerce, on deeming it proper, may
make an exemption. An employer may establish financial ability to pay compensation by
providing financial statements of the employer to the commissioner of commerce. Upon
ten days' written notice the commissioner of commerce may revoke the order granting
an exemption, in which event the employer shall immediately insure the liability. As a
condition for the granting of an exemption the commissioner of commerce may require
the employer to furnish security the commissioner of commerce considers sufficient to
insure payment of all claims under this chapter, consistent with subdivision 2b. If the
required security is in the form of currency or negotiable bonds, the commissioner of
commerce shall deposit it with the commissioner of management and budget. In the event
of any default upon the part of a self-insurer to abide by any final order or decision of the
commissioner of labor and industry directing and awarding payment of compensation and
benefits to any employee or the dependents of any deceased employee, then upon at least
ten days' notice to the self-insurer, the commissioner of commerce may by written order to
the commissioner of management and budget require the commissioner of management
and budget to sell the pledged and assigned securities or a part thereof necessary to pay the
full amount of any such claim or award with interest thereon. This authority to sell may be
exercised from time to time to satisfy any order or award of the commissioner of labor and
industry or any judgment obtained thereon. When securities are sold the money obtained
shall be deposited in the state treasury to the credit of the commissioner of commerce
and awards made against any such self-insurer by the commissioner of commerce shall
be paid to the persons entitled thereto by the commissioner of management and budget
upon deleted text begin warrants prepared deleted text end new text begin payments requested new text end by the commissioner of commerce out of the
proceeds of the sale of securities. Where the security is in the form of a surety bond or
personal guaranty the commissioner of commerce, at any time, upon at least ten days'
notice and opportunity to be heard, may require the surety to pay the amount of the award,
the payments to be enforced in like manner as the award may be enforced.

(b) No association, corporation, partnership, sole proprietorship, trust or other
business entity shall provide services in the design, establishment or administration of
a group self-insurance plan under rules adopted pursuant to this subdivision unless it is
licensed, or exempt from licensure, pursuant to section 60A.23, subdivision 8, to do so by
the commissioner of commerce. An applicant for a license shall state in writing the type of
activities it seeks authorization to engage in and the type of services it seeks authorization
to provide. The license shall be granted only when the commissioner of commerce
is satisfied that the entity possesses the necessary organization, background, expertise,
and financial integrity to supply the services sought to be offered. The commissioner of
commerce may issue a license subject to restrictions or limitations, including restrictions
or limitations on the type of services which may be supplied or the activities which may
be engaged in. The license is for a two-year period.

(c) To assure that group self-insurance plans are financially solvent, administered in
a fair and capable fashion, and able to process claims and pay benefits in a prompt, fair and
equitable manner, entities licensed to engage in such business are subject to supervision
and examination by the commissioner of commerce.

(d) To carry out the purposes of this subdivision, the commissioner of commerce may
promulgate administrative rules pursuant to sections 14.001 to 14.69. These rules may:

(1) establish reporting requirements for administrators of group self-insurance plans;

(2) establish standards and guidelines consistent with subdivision 2b to assure the
adequacy of the financing and administration of group self-insurance plans;

(3) establish bonding requirements or other provisions assuring the financial
integrity of entities administering group self-insurance plans;

(4) establish standards, including but not limited to minimum terms of membership
in self-insurance plans, as necessary to provide stability for those plans;

(5) establish standards or guidelines governing the formation, operation,
administration, and dissolution of self-insurance plans; and

(6) establish other reasonable requirements to further the purposes of this subdivision.

Sec. 50.

Minnesota Statutes 2014, section 176.581, is amended to read:

176.581 PAYMENT TO STATE EMPLOYEES.

Upon a deleted text begin warrant deleted text end new text begin request new text end prepared by the commissioner of administration, and in
accordance with the terms of the order awarding compensation, the commissioner of
management and budget shall pay compensation to the employee or the employee's
dependent. These payments shall be made from money appropriated for this purpose.

Sec. 51.

Minnesota Statutes 2014, section 176.591, subdivision 3, is amended to read:

Subd. 3.

Compensation payments upon deleted text begin warrants deleted text end new text begin request new text end .

The commissioner
of management and budget shall make compensation payments from the fund only as
authorized by this chapter upon deleted text begin warrants deleted text end new text begin request new text end of the commissioner of administration.

Sec. 52.

Minnesota Statutes 2014, section 192.55, is amended to read:

192.55 PAYMENTS TO BE MADE THROUGH ADJUTANT GENERAL.

All pay and allowances and necessary expenses for any of the military forces shall,
when approved by the adjutant general, be paid by commissioner of management and
deleted text begin budget's warrants issued deleted text end new text begin budget new text end to the several officers and enlisted members entitled
thereto; provided, that upon the request of the adjutant general, approved by the governor,
the sum required for any such pay or allowances and necessary expenses shall be paid
by commissioner of management and deleted text begin budget's warrant deleted text end new text begin budget new text end to the adjutant general,
who shall immediately pay and distribute the same to the several officers or enlisted
members entitled thereto or to their commanding officers or to a finance officer designated
by the adjutant general. The receipt of any such commanding officer or finance officer
for any such payment shall discharge the adjutant general from liability therefor. Every
commanding officer or finance officer receiving any such payment shall, as soon as
practicable, pay and distribute the same to the several officers or enlisted members entitled
thereto. The officer making final payment shall, as evidence thereof, secure the signature
of the person receiving the same upon a payroll or other proper voucher.

Sec. 53.

Minnesota Statutes 2014, section 196.052, is amended to read:

196.052 GIFT ACCEPTANCE AND INVESTMENT.

On the behalf of the state, the commissioner may accept any gift, grant, bequest,
or devise made for the purposes of this chapter and chapter 197. The commissioner
must administer the funds as directed by the donor. All funds must be deposited in
the state treasury and credited to the veterans affairs endowment, bequest, and devises
fund. The balance of the fund is annually appropriated to the commissioner of veterans
affairs to accomplish the purposes of this chapter and chapter 197. Funds received by the
commissioner under this section in excess of current needs must be invested by the State
Board of Investment in accordance with section 11A.24. Disbursements from this fund
must be in the manner provided for the issuance of other state deleted text begin warrants deleted text end new text begin payments new text end . The
commissioner may refuse to accept any gift, grant, bequest, or devise if acceptance would
not be in the best interest of the state or Minnesota's veterans.

Sec. 54.

Minnesota Statutes 2014, section 198.16, is amended to read:

198.16 PLANNED GIVING.

The commissioner is authorized to accept on behalf of the state any gift, grant,
bequest, or devise made for the purposes of this chapter, and administer the same as
directed by the donor. All proceeds therefrom including money derived from the sale of
any real or personal property must be deposited in the state treasury, invested by the State
Board of Investment in accordance with sections 11A.24 and 11A.25, and credited to the
Minnesota veterans home endowment, bequest, and devises fund. That fund consists of
separate accounts for investing general and restricted gifts, money, and donations received
and for any currently expendable proceeds.

The commissioner shall maintain records of all gifts received, clearly showing
the identity of the donor, the purpose of the donation, and the ultimate disposition of
the donation. Each donation must be duly receipted and must be expended or used
by the commissioner as nearly in accordance with the condition of the gift or donation
as is compatible with the best interests of the residents of the homes. Money in the
fund is appropriated to the commissioner for the purposes for which it was received.
Disbursements from this fund shall be made in the manner provided for the issuance
of other state deleted text begin warrants deleted text end new text begin payments new text end .

Whenever the commissioner shall deem it advisable, in accordance with law, to sell
or otherwise dispose of any real or personal property thus acquired, the commissioner of
administration upon the request of the commissioner shall sell or otherwise dispose of
said property in the manner provided by law for the sale or disposition of other state
property by the commissioner of administration.

Sec. 55.

Minnesota Statutes 2014, section 237.30, is amended to read:

237.30 TELEPHONE INVESTIGATION FUND; APPROPRIATION.

A Minnesota Telephone Investigation Fund shall exist for the use of the Department
of Commerce and of the attorney general in investigations, valuations, and revaluations
under section 237.295. All sums paid by the telephone companies to reimburse the
department for its expenses pursuant to section 237.295 shall be credited to the revolving
fund and shall be deposited in a separate bank account and not commingled with any other
state funds or moneys, but any balance in excess of $25,000 in the revolving fund at the
end of each fiscal year shall be paid into the state treasury and credited to the general fund.
All subsequent credits to said revolving fund shall be paid deleted text begin upon the warrant of deleted text end new text begin by new text end the
commissioner of management and budget upon application of the department or of the
attorney general to an aggregate amount of not more than one-half of such sums to each
of them, which proportion shall be constantly maintained in all credits and withdrawals
from the revolving fund.

Sec. 56.

Minnesota Statutes 2014, section 241.13, subdivision 1, is amended to read:

Subdivision 1.

Contingent account.

The commissioner of corrections may permit a
contingent account to remain in the hands of the accounting officer of any such institution
from which expenditures may be made in case of actual emergency requiring immediate
payment to prevent loss or danger to the institution or its inmates and for the purpose of
paying freight, purchasing produce, livestock and other commodities requiring a cash
settlement, and for the purpose of discounting bills incurred, but in all cases subject to
revision by the commissioner of corrections. An itemized statement of every expenditure
made during the month from such account shall be submitted to the commissioner under
rules established by the commissioner. If necessary, the commissioner shall make proper
requisition upon the commissioner of management and budget for a deleted text begin warrant deleted text end new text begin payment new text end to
secure the contingent account for each institution.

Sec. 57.

Minnesota Statutes 2014, section 244.19, subdivision 7, is amended to read:

Subd. 7.

Certificate of counties entitled to state aid.

On or before January 1 of
each year, until 1970 and on or before April 1 thereafter, the commissioner of corrections
shall deliver to the commissioner of management and budget a certificate in duplicate for
each county of the state entitled to receive state aid under the provisions of this section.
Upon the receipt of such certificate, the commissioner of management and budget shall
deleted text begin draw a warrant in favor of deleted text end new text begin issue a payment to new text end the county treasurer for the amount shown
by each certificate to be due to the county specified. The commissioner of management
and budget shall transmit such deleted text begin warrant deleted text end new text begin payment new text end to the county treasurer together with a
copy of the certificate prepared by the commissioner of corrections.

Sec. 58.

Minnesota Statutes 2014, section 256B.20, is amended to read:

256B.20 COUNTY APPROPRIATIONS.

The providing of funds necessary to carry out the provisions hereof on the part
of the counties and the manner of administering the funds of the counties and the state
shall be as follows:

(1) The board of county commissioners of each county shall annually set up in its
budget an item designated as the county medical assistance fund and levy taxes and fix a
rate therefor sufficient to produce the full amount of such item, in addition to all other
tax levies and tax rate, however fixed or determined, sufficient to carry out the provisions
hereof and sufficient to pay in full the county share of assistance and administrative
expense for the ensuing year; and annually on or before October 10 shall certify the same
to the county auditor to be entered by the auditor on the tax rolls. Such tax levy and tax
rate shall make proper allowance and provision for shortage in tax collections.

(2) Any county may transfer surplus funds from any county fund, except the sinking
or ditch fund, to the general fund or to the county medical assistance fund in order to
provide money necessary to pay medical assistance awarded hereunder. The money so
transferred shall be used for no other purpose, but any portion thereof no longer needed
for such purpose shall be transferred back to the fund from which taken.

(3) Upon the order of the county agency the county auditor shall deleted text begin draw a warrant
on deleted text end new text begin issue a payment from new text end the proper fund in accordance with the order, and the county
treasurer shall pay out the amounts ordered to be paid out as medical assistance hereunder.
When necessary by reason of failure to levy sufficient taxes for the payment of the medical
assistance in the county, the county auditor shall carry any such payments as an overdraft
on the medical assistance funds of the county until sufficient tax funds shall be provided
for such assistance payments. The board of county commissioners shall include in the
tax levy and tax rate in the year following the year in which such overdraft occurred, an
amount sufficient to liquidate such overdraft in full.

(4) Claims for reimbursement and reports shall be presented to the state agency by
the respective counties as required under section 256.01, subdivision 2, paragraph (17).
The state agency shall audit such claims and certify to the commissioner of management
and budget the amounts due the respective counties without delay. The amounts so
certified shall be paid within ten days after such certification, from the state treasury
upon deleted text begin warrant deleted text end new text begin payment new text end of the commissioner of management and budget from any money
available therefor. The money available to the state agency to carry out the provisions
hereof, including all federal funds available to the state, shall be kept and deposited by
the commissioner of management and budget in the revenue fund and disbursed deleted text begin upon
warrants deleted text end in the same manner as other state funds.

Sec. 59.

Minnesota Statutes 2014, section 260B.331, subdivision 2, is amended to read:

Subd. 2.

Cost of group foster care.

Whenever a child is placed in a group foster
care facility as provided in section 260B.198, subdivision 1, clause (2) or (3), item (v),
the cost of providing the care shall, upon certification by the juvenile court, be paid
from the welfare fund of the county in which the proceedings were held. To reimburse
the counties for the costs of providing group foster care for delinquent children and to
promote the establishment of suitable group foster homes, the state shall quarterly, from
funds appropriated for that purpose, reimburse counties 50 percent of the costs not paid
by federal and other available state aids and grants. Reimbursement shall be prorated if
the appropriation is insufficient.

The commissioner of corrections shall establish procedures for reimbursement
and certify to the commissioner of management and budget each county entitled to
receive state aid under the provisions of this subdivision. Upon receipt of a certificate
the commissioner of management and budget shall issue a state deleted text begin warrant deleted text end new text begin payment new text end to the
county treasurer for the amount due, together with a copy of the certificate prepared by
the commissioner of corrections.

Sec. 60.

Minnesota Statutes 2014, section 260C.331, subdivision 2, is amended to read:

Subd. 2.

Cost of group foster care.

Whenever a child is placed in a group foster
care facility as provided in section 260C.201, subdivision 1, paragraph (b), clause (2) or
(3), the cost of providing the care shall, upon certification by the juvenile court, be paid
from the welfare fund of the county in which the proceedings were held. To reimburse
the counties for the costs of promoting the establishment of suitable group foster homes,
the state shall quarterly, from funds appropriated for that purpose, reimburse counties
50 percent of the costs not paid by federal and other available state aids and grants.
Reimbursement shall be prorated if the appropriation is insufficient.

The commissioner of corrections shall establish procedures for reimbursement
and certify to the commissioner of management and budget each county entitled to
receive state aid under the provisions of this subdivision. Upon receipt of a certificate
the commissioner of management and budget shall issue a state deleted text begin warrant deleted text end new text begin payment new text end to the
county treasurer for the amount due, together with a copy of the certificate prepared by
the commissioner of corrections.

Sec. 61.

Minnesota Statutes 2014, section 273.121, subdivision 1, is amended to read:

Subdivision 1.

Notice.

Any county assessor or city assessor having the powers of a
county assessor, valuing or classifying taxable real property shall in each year notify those
persons whose property is to be included on the assessment roll that year if the person's
address is known to the assessor, otherwise the occupant of the property. The notice shall
be in writing and shall be sent by ordinary mail at least ten days before the meeting of
the local board of appeal and equalization under section 274.01 or the review process
established under section 274.13, subdivision 1c. Upon written request by the owner of the
property, the assessor may send the notice in electronic form or by electronic mail instead
of on paper or by ordinary mail. It shall contain: (1) the market value for the current and
prior assessment, (2) the qualifying amount of any improvements under section 273.11,
subdivision 16, for the current assessment, (3) the market value subject to taxation after
subtracting the amount of any qualifying improvements for the current assessment, (4) the
classification of the property for the current and prior assessment, (5) the assessor's office
address, and (6) the dates, places, and times set for the meetings of the local board of
appeal and equalization, the review process established under section 274.13, subdivision
1c, and the county board of appeal and equalization. If the classification of the property
has changed between the current and prior assessments, a specific note to that effect shall
be prominently listed on the statement. The commissioner of revenue shall specify the
form of the notice. The assessor shall attach to the assessment roll a statement that the
notices required by this section have been mailed. Any assessor who is not provided
sufficient funds from the assessor's governing body to provide such notices, may make
application to the commissioner of revenue to finance such notices. The commissioner
of revenue shall conduct an investigation and, if satisfied that the assessor does not have
the necessary funds, issue a certification to the commissioner of management and budget
of the amount necessary to provide such notices. The commissioner of management and
budget shall issue a deleted text begin warrant deleted text end new text begin payment new text end for such amount and shall deduct such amount from
any state payment to such county or municipality. The necessary funds to make such
payments are hereby appropriated. Failure to receive the notice shall in no way affect the
validity of the assessment, the resulting tax, the procedures of any board of review or
equalization, or the enforcement of delinquent taxes by statutory means.

Sec. 62.

Minnesota Statutes 2014, section 287.08, is amended to read:

287.08 TAX, HOW PAYABLE; RECEIPTS.

(a) The tax imposed by sections 287.01 to 287.12 must be paid to the treasurer of
any county in this state in which the real property or some part is located at or before
the time of filing the mortgage for record. The treasurer shall endorse receipt on the
mortgage and the receipt is conclusive proof that the tax has been paid in the amount
stated and authorizes any county recorder or registrar of titles to record the mortgage. Its
form, in substance, shall be "registration tax hereon of ..................... dollars paid." If the
mortgage is exempt from taxation the endorsement shall, in substance, be "exempt from
registration tax." In either case the receipt must be signed by the treasurer. In case the
treasurer is unable to determine whether a claim of exemption should be allowed, the tax
must be paid as in the case of a taxable mortgage. For documents submitted electronically,
the endorsements and tax amount shall be affixed electronically and no signature by the
treasurer will be required. The actual payment method must be arranged in advance
between the submitter and the receiving county.

(b) The county treasurer may refund in whole or in part any mortgage registry tax
overpayment if a written application by the taxpayer is submitted to the county treasurer
within 3-1/2 years from the date of the overpayment. If the county has not issued a denial
of the application, the taxpayer may bring an action in Tax Court in the county in which
the tax was paid at any time after the expiration of six months from the time that the
application was submitted. A denial of refund may be appealed within 60 days from
the date of the denial by bringing an action in Tax Court in the county in which the tax
was paid. The action is commenced by the serving of a petition for relief on the county
treasurer, and by filing a copy with the court. The county attorney shall defend the action.
The county treasurer shall notify the treasurer of each county that has or would receive a
portion of the tax as paid.

(c) If the county treasurer determines a refund should be paid, or if a refund is
ordered by the court, the county treasurer of each county that actually received a portion
of the tax shall immediately pay a proportionate share of three percent of the refund
using any available county funds. The county treasurer of each county that received, or
would have received, a portion of the tax shall also pay their county's proportionate share
of the remaining 97 percent of the court-ordered refund on or before the 20th day of the
following month using solely the mortgage registry tax funds that would be paid to the
commissioner of revenue on that date under section 287.12. If the funds on hand under
this procedure are insufficient to fully fund 97 percent of the court-ordered refund, the
county treasurer of the county in which the action was brought shall file a claim with the
commissioner of revenue under section 16A.48 for the remaining portion of 97 percent of
the refund, and shall pay over the remaining portion upon receipt of a deleted text begin warrant deleted text end new text begin payment new text end
from the state issued pursuant to the claim.

(d) When any mortgage covers real property located in more than one county in this
state the total tax must be paid to the treasurer of the county where the mortgage is first
presented for recording, and the payment must be receipted as provided in paragraph (a).
If the principal debt or obligation secured by such a multiple county mortgage exceeds
$10,000,000, the nonstate portion of the tax must be divided and paid over by the county
treasurer receiving it, on or before the 20th day of each month after receipt, to the county
or counties entitled in the ratio that the estimated market value of the real property covered
by the mortgage in each county bears to the estimated market value of all the real property
in this state described in the mortgage. In making the division and payment the county
treasurer shall send a statement giving the description of the real property described in
the mortgage and the estimated market value of the part located in each county. For this
purpose, the treasurer of any county may require the treasurer of any other county to certify
to the former the estimated market value of any tract of real property in any mortgage.

(e) The mortgagor must pay the tax imposed by sections 287.01 to 287.12. The
mortgagee may undertake to collect and remit the tax on behalf of the mortgagor. If the
mortgagee collects money from the mortgagor to remit the tax on behalf of the mortgagor,
the mortgagee has a fiduciary duty to remit the tax on behalf of the mortgagor as to the
amount of the tax collected for that purpose and the mortgagor is relieved of any further
obligation to pay the tax as to the amount collected by the mortgagee for this purpose.

Sec. 63.

Minnesota Statutes 2014, section 297I.10, subdivision 1, is amended to read:

Subdivision 1.

Cities of the first class.

(a) The commissioner shall order and direct
a surcharge to be collected of two percent of the fire, lightning, and sprinkler leakage gross
premiums, less return premiums, on all direct business received by any licensed foreign or
domestic fire insurance company on property in a city of the first class, or by its agents for
it, in cash or otherwise.

(b) By July 31 and December 31 of each year, the commissioner of management
and budget shall deleted text begin pay deleted text end new text begin issue new text end to each city of the first class a deleted text begin warrant deleted text end new text begin payment new text end for an amount
equal to the total amount of the surcharge on the premiums collected within that city
since the previous payment.

(c) The treasurer of the city shall place the money received under this subdivision
in a special account or fund to defray all or a portion of the employer contribution
requirement of public employees police and fire plan coverage for city firefighters.

Sec. 64.

Minnesota Statutes 2014, section 299C.21, is amended to read:

299C.21 PENALTY ON LOCAL OFFICER REFUSING INFORMATION.

If any public official charged with the duty of furnishing to the bureau fingerprint
records, biological specimens, reports, or other information required by sections 299C.06,
299C.10, 299C.105, 299C.11, 299C.17, shall neglect or refuse to comply with such
requirement, the bureau, in writing, shall notify the state, county, or city officer charged
with the issuance of deleted text begin a warrant for deleted text end the payment of the salary of such official. Upon the
receipt of the notice the state, county, or city official shall withhold the issuance of deleted text begin a
warrant for deleted text end the payment of the salary or other compensation accruing to such officer for
the period of 30 days thereafter until notified by the bureau that such suspension has been
released by the performance of the required duty.

Sec. 65.

Minnesota Statutes 2014, section 348.05, is amended to read:

348.05 COMMISSIONER OF MANAGEMENT AND BUDGET TO ISSUE
deleted text begin WARRANT deleted text end new text begin PAYMENT new text end .

The commissioner of management and budget shall audit all such claims, and, on
the first Monday of October, in each year, shall issue a deleted text begin warrant deleted text end new text begin payment new text end to the several
claimants for the amount to which each is entitled; but, if the aggregate of compensation
due to all such claimants shall exceed the appropriation therefor, the commissioner shall
distribute the available amount amongst them pro rata, which distribution shall relieve the
state from further obligation to such claimants for the year.

Sec. 66.

Minnesota Statutes 2014, section 352.04, subdivision 9, is amended to read:

Subd. 9.

Erroneous deductions, canceled deleted text begin warrants deleted text end new text begin payments new text end .

(a) Deductions
taken from the salary of an employee for the retirement fund in excess of required
amounts must, upon discovery and verification by the department making the deduction,
be refunded to the employee.

(b) If a deduction for the retirement fund is taken from a salary deleted text begin warrant or check deleted text end new text begin
payment new text end , and the deleted text begin check deleted text end new text begin payment new text end is canceled or the amount of the deleted text begin warrant or check deleted text end new text begin
payment new text end returned to the funds of the department making the payment, the sum deducted,
or the part of it required to adjust the deductions, must be refunded to the department or
institution if the department applies for the refund on a form furnished by the director. The
department's payments must likewise be refunded to the department.

(c) If erroneous employee deductions and employer contributions are caused by an
error in plan coverage involving the plan and any other plans specified in section 356.99,
that section applies. If the employee should have been covered by the plan governed by
chapter 352D, 353D, 354B, or 354D, the employee deductions and employer contributions
taken in error must be directly transferred to the applicable employee's account in the
correct retirement plan, with interest at the rate of 0.71 percent per month, compounded
annually, from the first day of the month following the month in which coverage should
have commenced in the correct defined contribution plan until the end of the month in
which the transfer occurs.

Sec. 67.

Minnesota Statutes 2014, section 352.05, is amended to read:

352.05 COMMISSIONER OF MANAGEMENT AND BUDGET TO BE
TREASURER OF SYSTEM.

The commissioner of management and budget is ex officio treasurer of the retirement
funds of the system. The general bond to the state shall cover all liability for actions as
treasurer of these funds. Funds of the system received by the commissioner of management
and budget must be set aside in the state treasury to the credit of the proper fund. The
commissioner of management and budget shall deliver to the director copies of all payroll
abstracts of the state together with the commissioner of management and budget's deleted text begin warrants deleted text end new text begin
payments new text end covering the deductions made on these payroll abstracts for the retirement fund.
The director shall have a list made of the commissioner of management and budget's
deleted text begin warrants deleted text end new text begin payments new text end . These deleted text begin warrants deleted text end new text begin payments new text end must then be credited to the retirement
fund. The commissioner of management and budget shall pay out of this fund only upon
abstracts signed by the director, or by the finance officer designated by the director during
the disability or the absence of the director from the city of St. Paul, Minnesota. Abstracts
for investments may be signed by the executive director of the State Board of Investment.

Sec. 68.

Minnesota Statutes 2014, section 352.115, subdivision 12, is amended to read:

Subd. 12.

Death, return of deleted text begin warrants deleted text end new text begin payments new text end .

If at the time of death a retired
employee, a disabled employee, or a survivor has in possession commissioner of
management and budget's deleted text begin warrants deleted text end new text begin payments new text end covering a retirement annuity, disability
benefit or survivor benefit from the retirement fund, in the absence of probate proceedings,
and upon the return of the deleted text begin warrants deleted text end new text begin payments new text end for cancellation, payment of the accrued
annuity or benefit, shall be made as provided in subdivision 11, or 352.12, subdivision 4.
Payments made under this subdivision shall be a bar to recovery by any other person or
persons.

Sec. 69.

Minnesota Statutes 2014, section 352.12, subdivision 13, is amended to read:

Subd. 13.

Refund, beneficiary.

If upon death a former employee has in possession
a commissioner of management and budget's deleted text begin warrant deleted text end new text begin payment new text end which does not exceed
$1,000 covering a refund of accumulated contributions in the retirement fund, in the
absence of probate proceedings the commissioner of management and budget's deleted text begin warrant deleted text end new text begin
payment new text end may be returned for cancellation, and then upon application made by the last
designated beneficiary of the deceased former employee, refund of the accumulated
contributions must be paid to the last designated beneficiary. Payments made under this
subdivision are a bar to recovery by any other person or persons.

Sec. 70.

Minnesota Statutes 2014, section 353.05, is amended to read:

353.05 CUSTODIAN OF FUNDS.

The commissioner of management and budget shall be ex officio treasurer of the
retirement funds of the association, including the MERF division, and the general bond
of the commissioner of management and budget to the state must be so conditioned as
to cover all liability for acts as treasurer of these funds. All money of the association
received by the commissioner of management and budget must be set aside in the state
treasury to the credit of the proper fund or account. The commissioner of management and
budget shall transmit monthly to the executive director a detailed statement of all amounts
so received and credited to the funds, including the MERF division. Payments out of the
funds, including the MERF division, may only be made deleted text begin on warrants deleted text end new text begin as payments new text end issued
by the commissioner of management and budget, upon abstracts signed by the executive
director; provided that abstracts for investment may be signed by the executive director of
the State Board of Investment.

Sec. 71.

Minnesota Statutes 2014, section 353.27, subdivision 7, is amended to read:

Subd. 7.

Adjustment for erroneous receipts or disbursements.

(a) Except
as provided in paragraph (b), erroneous employee deductions and erroneous employer
contributions and additional employer contributions to the general employees retirement
plan of the Public Employees Retirement Association or to the public employees police
and fire retirement plan for a person who otherwise does not qualify for membership
under this chapter, are considered:

(1) valid if the initial erroneous deduction began before January 1, 1990. Upon
determination of the error by the association, the person may continue membership in the
association while employed in the same position for which erroneous deductions were
taken, or file a written election to terminate membership and apply for a refund upon
termination of public service or defer an annuity under section 353.34; or

(2) invalid, if the initial erroneous employee deduction began on or after January 1,
1990. Upon determination of the error, the association shall refund all erroneous employee
deductions and all erroneous employer contributions as specified in paragraph (e). No
person may claim a right to continued or past membership in the association based on
erroneous deductions which began on or after January 1, 1990.

(b) Erroneous deductions taken from the salary of a person who did not qualify
for membership in the general employees retirement plan of the Public Employees
Retirement Association or in the public employees police and fire retirement plan by
virtue of concurrent employment before July 1, 1978, which required contributions to
another retirement fund or relief association established for the benefit of officers and
employees of a governmental subdivision, are invalid. Upon discovery of the error,
allowable service credit for all invalid service if forfeited and, upon termination of public
service, the association shall refund all erroneous employee deductions to the person, with
interest as determined under section 353.34, subdivision 2, and all erroneous employer
contributions without interest to the employer. This paragraph has both retroactive and
prospective application.

(c) Adjustments to correct employer contributions and employee deductions taken
in error from amounts which are not salary under section 353.01, subdivision 10, must
be made as specified in paragraph (e). The period of adjustment must be limited to the
fiscal year in which the error is discovered by the association and the immediate two
preceding fiscal years.

(d) If there is evidence of fraud or other misconduct on the part of the employee or
the employer, the board of trustees may authorize adjustments to the account of a member
or former member to correct erroneous employee deductions and employer contributions
on invalid salary and the recovery of any overpayments for a period longer than provided
for under paragraph (c).

(e) Upon discovery of the receipt of erroneous employee deductions and employer
contributions under paragraph (a), clause (2), or paragraph (c), the association must require
the employer to discontinue the erroneous employee deductions and erroneous employer
contributions reported on behalf of a member. Upon discontinuation, the association must:

(1) for a member, provide a refund in the amount of the invalid employee deductions
with interest on the invalid employee deductions at the rate specified under section 353.34,
subdivision 2, from the received date of each invalid salary transaction through the date
the credit or refund is made;

(2) for a former member who:

(i) is not receiving a retirement annuity or benefit, return the erroneous employee
deductions to the former member through a refund with interest at the rate specified under
section 353.34, subdivision 2, from the received date of each invalid salary transaction
through the date the credit or refund is made; or

(ii) is receiving a retirement annuity or disability benefit, or a person who is
receiving an optional annuity or survivor benefit, for whom it has been determined an
overpayment must be recovered, adjust the payment amount and recover the overpayments
as provided under this section; and

(3) return the invalid employer contributions reported on behalf of a member or
former member to the employer by providing a credit against future contributions payable
by the employer.

(f) In the event that a salary deleted text begin warrant or check deleted text end new text begin payment new text end from which a deduction for
the retirement fund was taken has been canceled or the amount of the deleted text begin warrant or check deleted text end new text begin
payment new text end returned to the funds of the department making the payment, a refund of the sum
deducted, or any portion of it that is required to adjust the deductions, must be made
to the department or institution.

(g) If the association discovers that a retirement annuity, survivor benefit, or
disability benefit has been incorrectly calculated by using invalid service or salary, or due
to any erroneous calculation procedure, the association must recalculate the annuity or
benefit payable and begin payment of the corrected annuity or benefit effective the first of
the month following discovery of the error. Any overpayment resulting from the incorrect
calculation must be recovered as provided under subdivision 7b, if the accrual date, or
any adjustment in the amount of the annuity or benefit calculated after the accrual date,
except adjustments required under section 353.656, subdivision 4, falls within the current
fiscal year and the two immediate previous fiscal years.

(h) Notwithstanding the provisions of this subdivision, the association may apply
the Revenue Procedures defined in the federal Internal Revenue Service Employee Plans
Compliance Resolution System and not issue a refund of erroneous employee deductions
and employer contributions or not recover a small overpayment of benefits if the cost to
correct the error would exceed the amount of the member refund or overpayment.

(i) Any fees or penalties assessed by the federal Internal Revenue Service for any
failure by an employer to follow the statutory requirements for reporting eligible members
and salary must be paid by the employer.

Sec. 72.

Minnesota Statutes 2014, section 353.83, is amended to read:

353.83 ADDITIONAL PAYMENTS TO CERTAIN ANNUITANTS.

Payments of retirement annuities pursuant to this chapter, to annuitants who (a)
retired prior to July 1, 1962, (b) had at least 20 years of allowable service credit in the
Public Employees Retirement Association upon their termination of public employment,
and (c) receive annuities of less than $200 per month must, retroactive to July 1, 1967,
be supplemented by additional payments of $15 per month from the Public Employees
Retirement Association, if the annuitants have not previously qualified for the additional
payments under this section, and the annuities plus the additional payments do not exceed
$200 per month. These additional payments must be made in the same manner and at the
same time retirement annuities are paid and must be included in the deleted text begin warrants deleted text end new text begin payments new text end on
which the annuities are so paid. The additional payments are to be added to and considered
a portion of the annuity otherwise payable to the recipient and must be included in the
computation of any monthly survivor benefit or optional annuity which may become due
and payable to any person following the death of an annuitant who, during life, received a
benefit under this section. If an annuitant entitled to receive additional payment under this
section dies before retroactive payment is received, payment must be made upon demand
to the designated beneficiary in an amount equal to the accumulated benefit from July 1,
1967, to the date of death, without interest.

Sec. 73.

Minnesota Statutes 2014, section 354.42, subdivision 7, is amended to read:

Subd. 7.

Erroneous salary deductions or direct payments.

(a) Any deductions
taken from the salary of an employee for the retirement fund in excess of amounts required
must be refunded to the employee upon the discovery of the error and after the verification
of the error by the employing unit making the deduction. The corresponding excess
employer contribution and excess additional employer contribution amounts attributable
to the erroneous salary deduction must be refunded to the employing unit.

(b) If salary deductions and employer contributions were erroneously transmitted
to the retirement fund and should have been transmitted to the plan covered by chapter
352D, 353D, 354B, or 354D, the executive director must transfer these salary deductions
and employer contributions to the account of the appropriate person under the applicable
plan. The transfer to the applicable defined contribution plan account must include interest
at the rate of 0.71 percent per month, compounded annually, from the first day of the
month following the month in which coverage should have commenced in the defined
contribution plan until the end of the month in which the transfer occurs.

(c) A potential transfer under paragraph (b) that would cause the plan to fail to
be a qualified plan under section 401(a) of the Internal Revenue Code, as amended,
must not be made by the executive director. Within 30 days after being notified by the
Teachers Retirement Association of an unmade potential transfer under this paragraph,
the employer of the affected person must transmit an amount representing the applicable
salary deductions and employer contributions, without interest, to the account of the
applicable person under the appropriate plan. The retirement association must provide a
credit for the amount of the erroneous salary deductions and employer contributions
against future contributions from the employer.

(d) If a salary deleted text begin warrant or check deleted text end new text begin payment new text end from which a deduction for the retirement
fund was taken has been canceled or the amount of the deleted text begin warrant or if a check deleted text end new text begin payment new text end has
been returned to the funds of the employing unit making the payment, a refund of the
amount deducted, or any portion of it that is required to adjust the salary deductions, must
be made to the employing unit.

(e) Erroneous direct payments of member-paid contributions or erroneous salary
deductions that were not refunded during the regular payroll cycle processing must be
refunded to the member, plus interest computed using the rate and method specified in
section 354.49, subdivision 2.

(f) Any refund under this subdivision that would cause the plan to fail to be a
qualified plan under section 401(a) of the Internal Revenue Code, as amended, may not
be refunded and instead must be credited against future contributions payable by the
employer. The employer is responsible for refunding to the applicable employee any
amount that was erroneously deducted from the salary of the employee, with interest as
specified in paragraph (e).

(g) If erroneous employee deductions and employer contributions are caused by an
error in plan coverage involving the plan and any other plan specified in section 356.99,
that section applies.

Sec. 74.

Minnesota Statutes 2014, section 354.52, subdivision 4, is amended to read:

Subd. 4.

Reporting and remittance requirements.

An employer shall remit all
amounts due to the association and furnish a statement indicating the amount due and
transmitted with any other information required by the executive director. If an amount
due is not received by the association within 14 calendar days of the payroll deleted text begin warrant deleted text end new text begin
payment new text end , the amount accrues interest at an annual rate of 8.5 percent compounded annually
from the due date until the amount is received by the association. All amounts due and
other employer obligations not remitted within 60 days of notification by the association
must be certified to the commissioner of management and budget who shall deduct the
amount from any state aid or appropriation amount applicable to the employing unit.

Sec. 75.

Minnesota Statutes 2014, section 354.52, subdivision 4b, is amended to read:

Subd. 4b.

Payroll cycle reporting requirements.

An employing unit shall provide
the following data to the association for payroll deleted text begin warrants deleted text end new text begin payments new text end on an ongoing basis
within 14 calendar days after the date of the payroll deleted text begin warrant deleted text end new text begin payments new text end in a format
prescribed by the executive director:

(1) association member number;

(2) employer-assigned employee number;

(3) Social Security number;

(4) amount of each salary deduction;

(5) amount of salary as defined in section 354.05, subdivision 35, from which each
deduction was made;

(6) reason for payment;

(7) the beginning and ending dates of the payroll period covered and the date
of actual payment;

(8) fiscal year of salary earnings;

(9) total remittance amount including employee, employer, and additional employer
contributions;

(10) reemployed annuitant salary under section 354.44, subdivision 5; and

(11) other information as may be required by the executive director.

Sec. 76.

Minnesota Statutes 2014, section 401.15, subdivision 1, is amended to read:

Subdivision 1.

Certified statements; determinations; adjustments.

Within 60
days of the end of each calendar quarter, participating counties which have received
the payments authorized by section 401.14 shall submit to the commissioner certified
statements detailing the amounts expended and costs incurred in furnishing the
correctional services provided in sections 401.01 to 401.16. Upon receipt of certified
statements, the commissioner shall, in the manner provided in sections 401.10 and
401.12, determine the amount each participating county is entitled to receive, making any
adjustments necessary to rectify any disparity between the amounts received pursuant to
the estimate provided in section 401.14 and the amounts actually expended. If the amount
received pursuant to the estimate is greater than the amount actually expended during the
quarter, the commissioner may withhold the difference from any subsequent monthly
payments made pursuant to section 401.14. Upon certification by the commissioner of
the amount a participating county is entitled to receive under the provisions of section
401.14 or of this subdivision the commissioner of management and budget shall thereupon
issue a deleted text begin state warrant deleted text end new text begin payment new text end to the chief fiscal officer of each participating county for the
amount due together with a copy of the certificate prepared by the commissioner.

Sec. 77.

Minnesota Statutes 2014, section 446A.086, subdivision 4, is amended to read:

Subd. 4.

Notifications; payment; appropriation.

(a) After receipt of a notice
of a default or potential default in payment of principal or interest in debt obligations
covered by this section or an agreement under this section, and after consultation with
the governmental unit and the paying agent, and after verification of the accuracy of the
information provided, the authority shall notify the commissioner of the potential default.
The notice must include a final figure as to the amount due that the governmental unit
will be unable to repay on the date due.

(b) Upon receipt of this notice from the authority, the commissioner shall issue a
deleted text begin warrant deleted text end new text begin payment new text end and authorize the authority to pay to the bond holders or paying agent for
the debt obligation the specified amount on or before the date due. The amounts needed
for the purposes of this subdivision are annually appropriated to the authority from the
general fund.

Sec. 78.

Minnesota Statutes 2014, section 446A.16, subdivision 1, is amended to read:

Subdivision 1.

Functions of commissioner of management and budget.

Except
as otherwise provided in this section, money of the authority must be paid to the
commissioner of management and budget as agent of the authority and the commissioner
shall not commingle the money with other money. The money in the accounts of the
authority must be paid out only deleted text begin on warrants drawn deleted text end by the commissioner of management
and budget on requisition of the chair of the authority or of another officer or employee
as the authority authorizes. Deposits of the authority's money must, if required by the
commissioner or the authority, be secured by obligations of the United States or of the
state of a market value equal at all times to the amount of the deposit and all banks and
trust companies are authorized to give security for the deposits.

Sec. 79.

Minnesota Statutes 2014, section 462A.18, subdivision 1, is amended to read:

Subdivision 1.

Functions of commissioner of management and budget.

All
moneys of the agency, except as otherwise authorized or provided in this section, shall be
paid to the commissioner of management and budget as agent of the agency, who shall
not commingle such moneys with any other moneys. The moneys in such accounts shall
be paid out deleted text begin on warrants drawn deleted text end by the commissioner on requisition of the chair of the
agency or of such other officer or employee as the agency shall authorize to make such
requisition. All deposits of such moneys shall, if required by the commissioner or the
agency, be secured by obligations of the United States or of the state of a market value
equal at all times to the amount of the deposit and all banks and trust companies are
authorized to give such security for such deposits.

Sec. 80.

Minnesota Statutes 2014, section 475A.04, subdivision 1, is amended to read:

Subdivision 1.

Procedure.

In the event that funds sufficient to pay all of the
principal and interest due on any guaranteed bond are not in the hands of the municipal
treasurer or the paying agent at least 15 days before the due date, the treasurer or agent
shall report the amount of the deficiency to the paying agent and the auditor who shall
grant a loan to the issuer in this amount and shall certify to the issuer, the paying agent,
and the auditor and treasurer of each county in which property subject to taxation by the
issuer is situated, the amount of the loan and interest to accrue thereon to the due date of
the loan, and the commissioner of management and budget shall issue a deleted text begin warrant deleted text end new text begin payment new text end
for the principal amount and shall remit it to the paying agent on or before the due date. If
the municipal treasurer fails to deposit funds with the paying agent sufficient to pay all
principal and interest due on any guaranteed bond on any date, without having previously
given the notice herein required, the paying agent may report the amount of the deficiency
to the commissioner of management and budget, who shall forthwith grant a loan to the
issuer for this amount plus interest to accrue thereon for one month at the rate represented
by the coupons then due, and the loan shall be certified and remitted as provided above.
The paying agent may advance its own funds for the payment of any guaranteed bonds
and interest due for which it has not received sufficient funds from the municipality,
and may contract with the municipality to make such advances, and shall be entitled to
reimbursement therefor from the proceeds of the loan, with interest at the rate represented
by the coupons due. The issuing municipality shall give a receipt to the commissioner of
management and budget for the amount of the loan and interest.

Sec. 81.

Minnesota Statutes 2014, section 525.841, is amended to read:

525.841 ESCHEAT RETURNED.

In all such cases the commissioner of management and budget shall be furnished
with a certified copy of the court's order assigning the escheated property to the persons
entitled thereto, and upon notification of payment of the estate tax, the commissioner
of management and budget shall deleted text begin draw a warrant deleted text end new text begin issue a payment new text end or execute a proper
conveyance to the persons designated in such order. In the event any escheated property
has been sold pursuant to sections 11A.04, clause (9), and 11A.10, subdivision 2, or
16B.281 to 16B.287, then the deleted text begin warrant deleted text end new text begin payment new text end shall be for the appraised value as
established during the administration of the decedent's estate. There is hereby annually
appropriated from any moneys in the state treasury not otherwise appropriated an amount
sufficient to make payment to all such designated persons. No interest shall be allowed on
any amount paid to such persons.

Sec. 82. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2014, section 16A.27, subdivision 2, new text end new text begin is repealed.
new text end