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Minnesota Legislature

Office of the Revisor of Statutes

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2009 6.715

Public funds, investigations about, Minn. Statutes 2009 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2009 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2009 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2009 127A.17

Local governments, auditor's duties, Minn. Statutes 2009 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2009 16A.284

Reports, claims and controversies with United States, Minn. Statutes 2009 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2009 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2009 469.123

Assistance to public accountant, Minn. Statutes 2009 6.68

Charter schools, Minn. Statutes 2009 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors, local governments, Minn. Statutes 2009 6.551

Costs, payment, Minn. Statutes 2009 6.58 to 2009 6.60

Counties, Minn. Statutes 2009 6.48, 2009 6.54, 2009 6.55

County hospitals, Minn. Statutes 2009 6.552

County nursing homes, Minn. Statutes 2009 6.552

Data, Minn. Statutes 2009 6.715, 2009 13.392

Economic development authorities, Minn. Statutes 2009 469.100

Grantees, local governments, Minn. Statutes 2009 6.551

Housing and redevelopment authorities, Minn. Statutes 2009 469.013

Human services boards, Minn. Statutes 2009 402.065

Job opportunity building zones, Minn. Statutes 2009 469.3201

Lake Superior Center Authority, Minn. Statutes 2009 85B.05

Local firefighter relief associations, Minn. Statutes 2009 69.021, 2009 423A.21

Local government best practices reviews, Minn. Statutes 2009 6.78

Local police relief associations, Minn. Statutes 2009 69.021, 2009 423A.21

Metropolitan Council, Minn. Statutes 2009 473.13

Minneapolis Firefighters Relief Association, Minn. Statutes 2009 423C.14

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2009 6.54

Political subdivision, definition, Minn. Statutes 2009 6.465

Public accounts, cooperation, Minn. Statutes 2009 6.64 to 2009 6.71

Public drainage systems, Minn. Statutes 2009 103E.661

Regional development commissions, Minn. Statutes 2009 462.396

Regional railroad authorities, Minn. Statutes 2009 398A.03

Schedule of charges, Minn. Statutes 2009 6.58

School districts, Minn. Statutes 2009 6.54, 2009 123B.14, 2009 123B.77

Scope, limitations, Minn. Statutes 2009 6.71

Senate and house of representatives, Minn. Statutes 2009 3.196

Soil and water conservation districts, Minn. Statutes 2009 103C.325

Solid waste management districts, Minn. Statutes 2009 115A.72

State contracts, Minn. Statutes 2009 16C.05

State High School League, Minn. Statutes 2009 128C.12, 2009 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2009 469.1771

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2009 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2009 6.72

Watershed districts, Minn. Statutes 2009 103D.355

Ballots, general elections, see White ballots under BALLOTS

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2009 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2009 41B.19

State bonds, destruction, duties, Minn. Statutes 2009 475.553

Trunk highway bonds, duties, Minn. Statutes 2009 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2009 204B.06

Defined, Minn. Statutes 2009 10A.01

Filing fees, Minn. Statutes 2009 204B.11

Major or minor political party candidates, Minn. Statutes 2009 200.02

Nominating petitions, signatures, Minn. Statutes 2009 204B.08

Cemetery associations, reports, Minn. Statutes 2009 306.761

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2009 10A.07

Defined as public official, Minn. Statutes 2009 10A.01

Economic interest disclosure, Minn. Statutes 2009 10A.09

Representation disclosure, Minn. Statutes 2009 10A.08

Cities

Audits and examinations, Minn. Statutes 2009 6.49 to 2009 6.51

Change of name, Minn. Statutes 2009 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2009 412.151

Failing to submit financial reports, Minn. Statutes 2009 471.699

Claims and controversies with United States, Minn. Statutes 2009 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2009 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2009 15A.082

Conflicts of interest, Minn. Statutes 2009 10A.07

Contracts and agreements

Generally, Minn. Statutes 2009 6.58

Public accountants, Minn. Statutes 2009 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2009 8.02

Counties, Minn. Statutes 2009 6.48

Financial statements, Minn. Statutes 2009 375.169, 2009 375.17

Reports received, Minn. Statutes 2009 276.10, 2009 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2009 385.21

Data

Audits and examinations, Minn. Statutes 2009 6.715

Collection, Minn. Statutes 2009 6.74

Debt service deficiency loans, certification, Minn. Statutes 2009 475A.03, 2009 475A.04

Definitions

Election contests, Minn. Statutes 2009 209.01

Ethics in government, Minn. Statutes 2009 10A.01

Recall of elected state officers, Minn. Statutes 2009 211C.01

Social Security law, Minn. Statutes 2009 355.01

Deputies, appointment, Minn. Statutes 2009 6.02

Duties generally, Minn. Const. art 5 s 4, 2009 6.01, 2009 10.01

Economic development authorities, audit reports, Minn. Statutes 2009 469.100

Economic interest disclosure, Minn. Statutes 2009 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2009 10A.28

Contributions, limits, Minn. Statutes 2009 10A.27, 2009 10A.273

Expenditures, limits, Minn. Statutes 2009 10A.25, 2009 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign fund allocations, Minn. Statutes 2009 10A.31, 2009 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2009 204D.02

State elections campaign fund, Minn. Statutes 2009 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2009 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2009 43A.08

Deputies, Minn. Statutes 2009 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2009 6.582

Private secretary, Minn. Statutes 2009 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2009 352D.02

State auditor's audit guide task force, Minn. Statutes 2009 6.65

Unclassified employees, Minn. Statutes 2009 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2009 211C.01 to 2009 211C.09

Financial reports, Minn. Statutes 2009 471.697 to 2009 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2009 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2009 6.48

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2009 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2009 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2009 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2009 6.01

Land Exchange Board, duties, Minn. Statutes 2009 94.341

Land exchanges, duties, Minn. Statutes 2009 94.342

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2009 6.47

Best practices reviews, Minn. Statutes 2009 6.78

Depositories, Minn. Statutes 2009 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2009 6.76

Outstanding obligations, reports received, Minn. Statutes 2009 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2009 6.80

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

Local relief associations

Consolidation, Minn. Statutes 2009 353.665, 2009 353A.04 to 2009 353A.10

Financial reports, Minn. Statutes 2009 69.051

Reports received, Minn. Statutes 2009 69.77, 2009 353A.05

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

Memberships, Housing Finance Agency, Minn. Statutes 2009 462A.04

Metropolitan Council, professional services contracts, Minn. Statutes 2009 473.13

Minneapolis Firefighters Relief Association

Audits and examinations, Minn. Statutes 2009 423C.14

Reports received, Minn. Statutes 2009 423C.06

Minneapolis Police Relief Association

Reports received, Minn. Statutes 2009 423B.15, 2009 423B.151

Termination of benefit payments, Minn. Statutes 2009 423B.18

Municipal audits and examinations

Accounting, Minn. Statutes 2009 6.61

Application, Minn. Statutes 2009 6.63

Assistance to public accountants, Minn. Statutes 2009 6.68

Certification of amounts due, Minn. Statutes 2009 6.60

Charges, schedule, Minn. Statutes 2009 6.58

Cities, generally, Minn. Statutes 2009 6.49, 2009 6.50

Companies, duty to aid state auditor, Minn. Statutes 2009 6.52

Contracting for technical and other services, Minn. Statutes 2009 6.58

Corporations created by municipalities, Minn. Statutes 2009 465.719

Costs of examination

Approval, Management and Budget Department, Minn. Statutes 2009 6.58

Billing, payment, Minn. Statutes 2009 6.49, 2009 6.56

Cities or school districts to bear, Minn. Statutes 2009 6.54

Claims for cost, payment, Minn. Statutes 2009 6.68

Collections, Minn. Statutes 2009 6.57

Schedules, Minn. Statutes 2009 6.58

Tax levies, Minn. Statutes 2009 6.57, 2009 6.62

Counties, generally, Minn. Statutes 2009 6.48, 2009 6.54, 2009 6.55

Evidence of wrongdoing, Minn. Statutes 2009 6.67

Federal funds received by state, Minn. Statutes 2009 6.515

Firefighter relief associations, Minn. Statutes 2009 6.495

First class cities, Minn. Statutes 2009 471.697

Governmental accounting information, Minn. Statutes 2009 6.68

Hospitals, Minn. Statutes 2009 6.552

Option D annual audits, Minn. Statutes 2009 367.36

Payment, Minn. Statutes 2009 6.60

Petitions for, Minn. Statutes 2009 6.54

Police relief associations, Minn. Statutes 2009 6.495

Postaudits, tax levy for costs, Minn. Statutes 2009 6.62

Procedures prescribed, Minn. Statutes 2009 6.65

Public accountants may perform, Minn. Statutes 2009 6.66

Refusal to assist, Minn. Statutes 2009 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2009 6.55

Revolving fund, Minn. Statutes 2009 6.58

School districts, Minn. Statutes 2009 6.51

Scope, prescribed, Minn. Statutes 2009 6.65

Statutory cities, Minn. Statutes 2009 412.02, 2009 412.591

Subpoena powers, Minn. Statutes 2009 6.52

Tax levy for costs, Minn. Statutes 2009 6.57

Town audits, generally, Minn. Statutes 2009 6.51, 2009 367.36

Municipal fire departments, financial reports, Minn. Statutes 2009 69.051

Notices of election, Minn. Statutes 2009 204B.34

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

Office, Minn. Statutes 2009 6.58, 2009 10.01

Payments to, school district audits, costs, Minn. Statutes 2009 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2009 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 2009 6.62

Private secretary, Minn. Statutes 2009 6.02

Property tax payment abstracts, Minn. Statutes 2009 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2009 41B.19

State rate, certification, Minn. Statutes 2009 275.02

Trunk highway bonds, duties, Minn. Statutes 2009 167.52

Public data, Minn. Statutes 2009 356.219

Public official, state auditor defined as, Minn. Statutes 2009 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2009 356.219

Recall, Minn. Const. art 8 s 6, 2009 211C.01 to 2009 211C.09

Records and record keeping

Correspondence with attorney general, Minn. Statutes 2009 8.02

Refusal to assist, Minn. Statutes 2009 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2009 144E.50

Reimbursements, depositing, Minn. Statutes 2009 6.58

Reports given

Access to, Minn. Statutes 2009 6.70

Annual report, Minn. Statutes 2009 6.75

Cities, audits and examinations, Minn. Statutes 2009 6.49 to 2009 6.51

Cities failing to submit financial reports, Minn. Statutes 2009 471.699

Claims and controversies with United States, Minn. Statutes 2009 9.041

Counties, Minn. Statutes 2009 6.48

Distribution to legislature, Minn. Statutes 2009 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2009 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2009 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2009 69.051

Local police relief associations, Minn. Statutes 2009 6.495, 2009 69.051

Public retirement plans, investment disclosure, Minn. Statutes 2009 356.219

Public retirement plans, pension performance, Minn. Statutes 2009 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2009 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2009 469.1771

Traffic violations, administrative fines, Minn. Statutes 2009 169.999

Volunteer firefighter relief associations, Minn. Statutes 2009 6.72

Representation disclosure, Minn. Statutes 2009 10A.08

Representation

Executive Council, Minn. Statutes 2009 9.011

Investment Board, Minn. Statutes 2009 11A.03

Land exchange board, Minn. Statutes 2009 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2009 353.03

Records Disposition Panel, Minn. Statutes 2009 138.17

Rural Finance Authority, Minn. Statutes 2009 41B.025

Voluntary Statewide Lump-sum Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2009 353G.03

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2009 3A.01

Retirement plan alternatives, Minn. Statutes 2009 352D.02

Retirement rights in public employment plans, Minn. Statutes 2009 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2009 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2009 41B.21

School districts, accounts, inspection, Minn. Statutes 2009 127A.41

Seal, duties, Minn. Statutes 2009 6.01

Sick leave, accrued, payments, Minn. Statutes 2009 15A.082

Social Security benefits, Minn. Statutes 2009 355.01, 2009 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2009 4.06

State laws and statutes, free copies, Minn. Statutes 2009 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2009 6.79

State officer, state auditor defined as, Minn. Statutes 2009 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2009 209.01

Succession, to office of governor, Minn. Statutes 2009 4.06

Summary budget information and statements, Minn. Statutes 2009 6.745, 2009 471.6965, 2009 471.698

Tax examiners, compensation and salaries

Reimbursement due, Minn. Statutes 2009 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2009 469.175

Audit findings of noncompliance, Minn. Statutes 2009 469.1771

Pre-1982 pooling rules, Minn. Statutes 2009 469.1764

Violations, Minn. Statutes 2009 469.1771

Tax increment financing

Investment and Finance Division, Minn. Statutes 2009 469.3201

Teachers retirement fund associations

Articles of incorporation and bylaws updates, Minn. Statutes 2009 354A.021

Term, Minn. Const. art 5 s 4, 2009 204D.02

Theft, embezzlement, or unlawful use of public funds

Reports received, Minn. Statutes 2009 6.715, 2009 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2009 6.46, 2009 6.61

To Natural Resources Department, Minn. Statutes 2009 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2009 469.175, 2009 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2009 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, 2009 211C.01 to 2009 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2009 6.72, 2009 69.773, 2009 424A.02, 2009 424B.08, 2009 424B.20