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127A.17 UNIFORM SYSTEMS OF RECORDS AND OF ACCOUNTING;
COMMISSIONER.
The commissioner of education shall prepare a uniform system of records for public schools
and require reports from superintendents and principals of schools, teachers, school officers, and
the chief officers of public and other educational institutions to give such facts as it may deem of
public value. All reports required of school districts by the commissioner shall be in conformance
with the uniform financial accounting and reporting system. With the cooperation of the state
auditor, the commissioner shall establish and carry into effect a uniform system of accounting
by public school officers and shall have authority to supervise and examine the accounts and
other records of all public schools.
History: Ex1959 c 71 art 2 s 16; 1969 c 1129 art 8 s 16; 1977 c 305 s 41; 1978 c 764 s 8;
1983 c 150 s 1; 1992 c 499 art 8 s 1; 1993 c 224 art 9 s 16,17; 1Sp1995 c 3 art 16 s 13; 1998 c
397 art 4 s 51; 1998 c 398 art 6 s 4-12; 2003 c 130 s 12

Official Publication of the State of Minnesota
Revisor of Statutes