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Minnesota Legislature

Office of the Revisor of Statutes

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2008 6.715

Public funds, investigations about, Minn. Statutes 2008 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2008 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2008 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2008 127A.17

Local governments, auditor's duties, Minn. Statutes 2008 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2008 16A.284

Reports, claims and controversies with United States, Minn. Statutes 2008 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2008 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2008 469.123

Assistance to public accountant, Minn. Statutes 2008 6.68

Charter schools, Minn. Statutes 2008 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors, local governments, Minn. Statutes 2008 6.551

Costs, payment, Minn. Statutes 2008 6.58 to 2008 6.60

Counties, Minn. Statutes 2008 6.48, 2008 6.54, 2008 6.55

County hospitals, Minn. Statutes 2008 6.552

County nursing homes, Minn. Statutes 2008 6.552

Data, Minn. Statutes 2008 6.715, 2008 13.392

Economic development authorities, Minn. Statutes 2008 469.100

Grantees, local governments, Minn. Statutes 2008 6.551

Housing and redevelopment authorities, Minn. Statutes 2008 469.013

Human services boards, Minn. Statutes 2008 402.065

Job opportunity building zones, Minn. Statutes 2008 469.3201

Lake Superior Center Authority, Minn. Statutes 2008 85B.05

Local firefighter relief associations, Minn. Statutes 2008 69.021, 2008 423A.21

Local government best practices reviews, Minn. Statutes 2008 6.78

Local police relief associations, Minn. Statutes 2008 69.021, 2008 423A.21

Metropolitan Council, Minn. Statutes 2008 473.13

Minneapolis Firefighters Relief Association, Minn. Statutes 2008 423C.14

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2008 6.54

Political subdivision, definition, Minn. Statutes 2008 6.465

Public accounts, cooperation, Minn. Statutes 2008 6.64 to 2008 6.71

Public drainage systems, Minn. Statutes 2008 103E.661

Regional development commissions, Minn. Statutes 2008 462.396

Regional railroad authorities, Minn. Statutes 2008 398A.03

Schedule of charges, Minn. Statutes 2008 6.58

School districts, Minn. Statutes 2008 6.54, 2008 123B.14, 2008 123B.77

Scope, limitations, Minn. Statutes 2008 6.71

Senate and house of representatives, Minn. Statutes 2008 3.196

Soil and water conservation districts, Minn. Statutes 2008 103C.325

Solid waste management districts, Minn. Statutes 2008 115A.72

State contracts, Minn. Statutes 2008 16C.05

State High School League, Minn. Statutes 2008 128C.12, 2008 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2008 469.1771

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2008 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2008 6.72

Watershed districts, Minn. Statutes 2008 103D.355

Ballots, general elections, see White ballots under BALLOTS

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2008 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2008 41B.19

State bonds, destruction, duties, Minn. Statutes 2008 475.553

Trunk highway bonds, duties, Minn. Statutes 2008 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2008 204B.06

Defined, Minn. Statutes 2008 10A.01

Filing fees, Minn. Statutes 2008 204B.11

Major or minor political party candidates, Minn. Statutes 2008 200.02

Nominating petitions, signatures, Minn. Statutes 2008 204B.08

Cemetery associations, reports, Minn. Statutes 2008 306.761

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2008 10A.07

Defined as public official, Minn. Statutes 2008 10A.01

Economic interest disclosure, Minn. Statutes 2008 10A.09

Representation disclosure, Minn. Statutes 2008 10A.08

Cities

Audits and examinations, Minn. Statutes 2008 6.49 to 2008 6.51

Change of name, Minn. Statutes 2008 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2008 412.151

Failing to submit financial reports, Minn. Statutes 2008 471.699

Claims and controversies with United States, Minn. Statutes 2008 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2008 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2008 15A.082

Conflicts of interest, Minn. Statutes 2008 10A.07

Contracts and agreements

Generally, Minn. Statutes 2008 6.58

Public accountants, Minn. Statutes 2008 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2008 8.02

Counties, Minn. Statutes 2008 6.48

Financial statements, Minn. Statutes 2008 375.169, 2008 375.17

Reports received, Minn. Statutes 2008 276.10, 2008 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2008 385.21

Data

Audits and examinations, Minn. Statutes 2008 6.715

Collection, Minn. Statutes 2008 6.74

Debt service deficiency loans, certification, Minn. Statutes 2008 475A.03, 2008 475A.04

Definitions

Election contests, Minn. Statutes 2008 209.01

Ethics in government, Minn. Statutes 2008 10A.01

Recall of elected state officers, Minn. Statutes 2008 211C.01

Social Security law, Minn. Statutes 2008 355.01

Deputies, appointment, Minn. Statutes 2008 6.02

Duties generally, Minn. Const. art 5 s 4, 2008 6.01, 2008 10.01

Economic development authorities, audit reports, Minn. Statutes 2008 469.100

Economic interest disclosure, Minn. Statutes 2008 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2008 10A.28

Contributions, limits, Minn. Statutes 2008 10A.27, 2008 10A.273

Expenditures, limits, Minn. Statutes 2008 10A.25, 2008 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign fund allocations, Minn. Statutes 2008 10A.31, 2008 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2008 204D.02

State elections campaign fund, Minn. Statutes 2008 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2008 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2008 43A.08

Deputies, Minn. Statutes 2008 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2008 6.582

Private secretary, Minn. Statutes 2008 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2008 352D.02

State auditor's audit guide task force, Minn. Statutes 2008 6.65

Unclassified employees, Minn. Statutes 2008 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2008 211C.01 to 2008 211C.09

Financial reports, Minn. Statutes 2008 471.697 to 2008 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2008 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2008 6.48

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2008 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2008 6.47

Invoices

Municipal audits and examinations, costs, interest, Minn. Statutes 2008 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2008 6.01

Land Exchange Board, duties, Minn. Statutes 2008 94.341

Land exchanges, duties, Minn. Statutes 2008 94.342

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2008 6.47

Best practices reviews, Minn. Statutes 2008 6.78

Depositories, Minn. Statutes 2008 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2008 6.76

Outstanding obligations, reports received, Minn. Statutes 2008 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2008 6.80

Local police relief associations, duties, see LOCAL POLICE RELIEF ASSOCIATIONS

Local relief associations

Consolidation, Minn. Statutes 2008 353.665, 2008 353A.04 to 2008 353A.10

Financial reports, Minn. Statutes 2008 69.051

Reports received, Minn. Statutes 2008 69.77, 2008 353A.05

Member of executive department, Minn. Const. art 5 s 1

Memberships, Housing Finance Agency, Minn. Statutes 2008 462A.04

Metropolitan Council, professional services contracts, Minn. Statutes 2008 473.13

Minneapolis Firefighters Relief Association

Audits and examinations, Minn. Statutes 2008 423C.14

Reports received, Minn. Statutes 2008 423C.06

Minneapolis Police Relief Association

Reports received, Minn. Statutes 2008 423B.15, 2008 423B.151

Termination of benefit payments, Minn. Statutes 2008 423B.18

Municipal audits and examinations

Accounting, Minn. Statutes 2008 6.61

Application, Minn. Statutes 2008 6.63

Assistance to public accountants, Minn. Statutes 2008 6.68

Certification of amounts due, Minn. Statutes 2008 6.60

Charges, schedule, Minn. Statutes 2008 6.58

Cities, generally, Minn. Statutes 2008 6.49, 2008 6.50

Companies, duty to aid state auditor, Minn. Statutes 2008 6.52

Contracting for technical and other services, Minn. Statutes 2008 6.58

Corporations created by municipalities, Minn. Statutes 2008 465.719

Costs of examination

Approval, Finance Department, Minn. Statutes 2008 6.58

Billing, payment, Minn. Statutes 2008 6.49, 2008 6.56

Cities or school districts to bear, Minn. Statutes 2008 6.54

Claims for cost, payment, Minn. Statutes 2008 6.68

Collections, Minn. Statutes 2008 6.57

Schedules, Minn. Statutes 2008 6.58

Tax levies, Minn. Statutes 2008 6.57, 2008 6.62

Counties, generally, Minn. Statutes 2008 6.48, 2008 6.54, 2008 6.55

Evidence of wrongdoing, Minn. Statutes 2008 6.67

Federal funds received by state, Minn. Statutes 2008 6.515

Firefighter relief associations, Minn. Statutes 2008 6.495

First class cities, Minn. Statutes 2008 471.697

Governmental accounting information, Minn. Statutes 2008 6.68

Hospitals, Minn. Statutes 2008 6.552

Option D annual audits, Minn. Statutes 2008 367.36

Payment, Minn. Statutes 2008 6.60

Petitions for, Minn. Statutes 2008 6.54

Police relief associations, Minn. Statutes 2008 6.495

Postaudits, tax levy for costs, Minn. Statutes 2008 6.62

Procedures prescribed, Minn. Statutes 2008 6.65

Public accountants may perform, Minn. Statutes 2008 6.66

Refusal to assist, Minn. Statutes 2008 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2008 6.55

Revolving fund, Minn. Statutes 2008 6.58

School districts, Minn. Statutes 2008 6.51

Scope, prescribed, Minn. Statutes 2008 6.65

Statutory cities, Minn. Statutes 2008 412.02, 2008 412.591

Subpoena powers, Minn. Statutes 2008 6.52

Tax levy for costs, Minn. Statutes 2008 6.57

Town audits, generally, Minn. Statutes 2008 6.51, 2008 367.36

Municipal fire departments, financial reports, Minn. Statutes 2008 69.051

Notices of election, Minn. Statutes 2008 204B.34

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

Office, Minn. Statutes 2008 6.58, 2008 10.01

Payments to, school district audits, costs, Minn. Statutes 2008 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2008 276.09

Political campaigns, see Election of under this topic

Political subdivision audits, see Municipal audits and examinations under this topic

Postaudits, tax levy for costs, Minn. Statutes 2008 6.62

Private secretary, Minn. Statutes 2008 6.02

Property tax payment abstracts, Minn. Statutes 2008 276.09

Property taxes

Family farm security program, duties, Minn. Statutes 2008 41.62

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2008 41B.19

State rate, certification, Minn. Statutes 2008 275.02

Trunk highway bonds, duties, Minn. Statutes 2008 167.52

Public data

Fees for providing, authorizing, Minn. Statutes 2008 356.219

Made available upon request, Minn. Statutes 2008 356.219

Public official, state auditor defined as, Minn. Statutes 2008 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2008 356.219

Recall, Minn. Const. art 8 s 6, 2008 211C.01 to 2008 211C.09

Records and record keeping

Correspondence with attorney general, Minn. Statutes 2008 8.02

Refusal to assist, Minn. Statutes 2008 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2008 144E.50

Reimbursements, depositing, Minn. Statutes 2008 6.58

Reports given

Access to, Minn. Statutes 2008 6.70

Annual report, Minn. Statutes 2008 6.75

Cities, audits and examinations, Minn. Statutes 2008 6.49 to 2008 6.51

Cities failing to submit financial reports, Minn. Statutes 2008 471.699

Claims and controversies with United States, Minn. Statutes 2008 9.041

Counties, Minn. Statutes 2008 6.48

Distribution to legislature, Minn. Statutes 2008 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2008 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2008 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2008 69.051

Local police relief associations, Minn. Statutes 2008 6.495, 2008 69.051

Public retirement plans, investment disclosure, Minn. Statutes 2008 356.219

Public retirement plans, pension performance, Minn. Statutes 2008 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2008 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2008 469.1771

Volunteer firefighter relief associations, Minn. Statutes 2008 6.72

Representation disclosure, Minn. Statutes 2008 10A.08

Representation

Executive Council, Minn. Statutes 2008 9.011

Investment Board, Minn. Statutes 2008 11A.03

Land exchange board, Minn. Statutes 2008 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2008 353.03

Records Disposition Panel, Minn. Statutes 2008 138.17

Rural Finance Authority, Minn. Statutes 2008 41B.025

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2008 3A.01

Retirement plan alternatives, Minn. Statutes 2008 352D.02

Retirement rights in public employment plans, Minn. Statutes 2008 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2008 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2008 41B.21

School districts, accounts, inspection, Minn. Statutes 2008 127A.41

Seal, duties, Minn. Statutes 2008 6.01

Sick leave, accrued, payments, Minn. Statutes 2008 15A.082

Social Security benefits, Minn. Statutes 2008 355.01, 2008 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2008 4.06

State laws and statutes, free copies, Minn. Statutes 2008 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2008 6.79

State officer, state auditor defined as, Minn. Statutes 2008 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2008 209.01

Succession, to office of governor, Minn. Statutes 2008 4.06

Summary budget information and statements, Minn. Statutes 2008 6.745, 2008 471.6965, 2008 471.698

Tax examiners, compensation and salaries

Reimbursement due, Minn. Statutes 2008 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2008 469.175

Audit findings of noncompliance, Minn. Statutes 2008 469.1771

Pre-1982 pooling rules, Minn. Statutes 2008 469.1764

Violations, Minn. Statutes 2008 469.1771

Tax Increment Financing

Investment and Finance Division, Minn. Statutes 2008 469.3201

Teachers retirement fund associations

Articles of incorporation and bylaws updates, Minn. Statutes 2008 354A.021

Term, Minn. Const. art 5 s 4, 2008 204D.02

Theft, embezzlement, or unlawful use of public funds

Reports received, Minn. Statutes 2008 6.715, 2008 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2008 6.46, 2008 6.61

To Natural Resources Department, Minn. Statutes 2008 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2008 469.175, 2008 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2008 15A.082

Violations and penalties

Recall, Minn. Const. art 8 s 6, 2008 211C.01 to 2008 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2008 6.72, 2008 69.773, 2008 424A.02, 2008 424B.08, 2008 424B.20