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Minnesota Legislature

Office of the Revisor of Statutes

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2011 6.715

Public funds, investigations about, Minn. Statutes 2011 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2011 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2011 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2011 127A.17

Local governments, auditor's duties, Minn. Statutes 2011 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2011 16A.284

Reports, claims and controversies with United States, Minn. Statutes 2011 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2011 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2011 469.123

Assistance to public accountant, Minn. Statutes 2011 6.68

Charter schools, Minn. Statutes 2011 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors, local governments, Minn. Statutes 2011 6.551

Costs, payment, Minn. Statutes 2011 6.58 to 2011 6.60

Counties, Minn. Statutes 2011 6.48, 2011 6.54, 2011 6.55

County hospitals, Minn. Statutes 2011 6.552

County nursing homes, Minn. Statutes 2011 6.552

Data, Minn. Statutes 2011 6.715, 2011 13.392

Economic development authorities, Minn. Statutes 2011 469.100

Grantees, local governments, Minn. Statutes 2011 6.551

Housing and redevelopment authorities, Minn. Statutes 2011 469.013

Human services boards, Minn. Statutes 2011 402.065

Job opportunity building zones, Minn. Statutes 2011 469.3201

Lake Superior Center Authority, Minn. Statutes 2011 85B.05

Local firefighter relief associations, Minn. Statutes 2011 69.021, 2011 423A.21

Local government best practices reviews, Minn. Statutes 2011 6.78

Local police relief associations, Minn. Statutes 2011 69.021, 2011 423A.21

Metropolitan Council, Minn. Statutes 2011 473.13

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2011 6.54

Political subdivision, definition, Minn. Statutes 2011 6.465

Public accounts, cooperation, Minn. Statutes 2011 6.64 to 2011 6.71

Public drainage systems, Minn. Statutes 2011 103E.661

Regional development commissions, Minn. Statutes 2011 462.396

Regional railroad authorities, Minn. Statutes 2011 398A.03

Schedule of charges, Minn. Statutes 2011 6.58

School districts, Minn. Statutes 2011 6.54, 2011 123B.14, 2011 123B.77

Scope, limitations, Minn. Statutes 2011 6.71

Senate and house of representatives, Minn. Statutes 2011 3.196

Soil and water conservation districts, Minn. Statutes 2011 103C.325

Solid waste management districts, Minn. Statutes 2011 115A.72

State contracts, Minn. Statutes 2011 16C.05

State High School League, Minn. Statutes 2011 128C.12, 2011 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2011 469.1771

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2011 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2011 6.72

Watershed districts, Minn. Statutes 2011 103D.355

Ballots, general elections, see White ballots under BALLOTS

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2011 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2011 41B.19

State bonds, destruction, duties, Minn. Statutes 2011 475.553

Trunk highway bonds, duties, Minn. Statutes 2011 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2011 204B.06

Defined, Minn. Statutes 2011 10A.01

Filing fees, Minn. Statutes 2011 204B.11

Major or minor political party candidates, Minn. Statutes 2011 200.02

Nominating petitions, signatures, Minn. Statutes 2011 204B.08

Cemetery associations, reports, Minn. Statutes 2011 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2011 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2011 10A.07

Defined as public official, Minn. Statutes 2011 10A.01

Economic interest disclosure, Minn. Statutes 2011 10A.09

Representation disclosure, Minn. Statutes 2011 10A.08

Cities

Audits and examinations, Minn. Statutes 2011 6.49 to 2011 6.51

Change of name, Minn. Statutes 2011 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2011 412.151

Failing to submit financial reports, Minn. Statutes 2011 471.699

Local performance measurement reports, Minn. Statutes 2011 6.91

Claims and controversies with United States, Minn. Statutes 2011 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2011 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2011 15A.082

Conflicts of interest, Minn. Statutes 2011 10A.07

Contracts and agreements

Generally, Minn. Statutes 2011 6.58

Public accountants, Minn. Statutes 2011 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2011 8.02

Counties, Minn. Statutes 2011 6.48

Audits generally, Minn. Statutes 2011 6.48

Financial statements, Minn. Statutes 2011 375.169, 2011 375.17

Local performance measurement reports, Minn. Statutes 2011 6.91

Reports received, Minn. Statutes 2011 276.10, 2011 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2011 385.21

Data

Audits and examinations, Minn. Statutes 2011 6.715

Collection, Minn. Statutes 2011 6.74

Debt service deficiency loans, certification, Minn. Statutes 2011 475A.03, 2011 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2011 10A.01

Election contests, Minn. Statutes 2011 209.01

Recall of elected state officers, Minn. Statutes 2011 211C.01

Social Security law, Minn. Statutes 2011 355.01

Deputies, appointment, Minn. Statutes 2011 6.02

Duties generally, Minn. Const. art 5 s 4, 2011 6.01, 2011 10.01

Economic development authorities, audit reports, Minn. Statutes 2011 469.100

Economic interest disclosure, Minn. Statutes 2011 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2011 10A.28

Contributions, limits, Minn. Statutes 2011 10A.27, 2011 10A.273

Expenditures, limits, Minn. Statutes 2011 10A.25, 2011 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign fund allocations, Minn. Statutes 2011 10A.31, 2011 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2011 204D.02

State elections campaign fund, Minn. Statutes 2011 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2011 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2011 43A.08

Deputies, Minn. Statutes 2011 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2011 6.582

Private secretary, Minn. Statutes 2011 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2011 352D.02

State auditor's audit guide task force, Minn. Statutes 2011 6.65

Unclassified employees, Minn. Statutes 2011 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2011 211C.01 to 2011 211C.09

Financial reports, Minn. Statutes 2011 471.697 to 2011 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2011 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2011 6.48

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2011 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2011 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2011 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2011 6.01

Land Exchange Board, duties, Minn. Statutes 2011 94.341

Land exchanges, duties, Minn. Statutes 2011 94.342

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2011 6.47

Best practices reviews, Minn. Statutes 2011 6.78

Depositories, Minn. Statutes 2011 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2011 6.76

Outstanding obligations, reports received, Minn. Statutes 2011 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2011 6.80

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

Local relief associations

Consolidation, Minn. Statutes 2011 353.665, 2011 353A.04 to 2011 353A.10

Financial reports, Minn. Statutes 2011 69.051

Reports received, Minn. Statutes 2011 69.77, 2011 353A.05

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

Memberships

Housing Finance Agency, Minn. Statutes 2011 462A.04

Local Results and Innovation Council, Minn. Statutes 2011 6.90

Metropolitan Council, professional services contracts, Minn. Statutes 2011 473.13

Municipal audits and examinations

Accounting, Minn. Statutes 2011 6.61

Application, Minn. Statutes 2011 6.63

Assistance to public accountants, Minn. Statutes 2011 6.68

Certification of amounts due, Minn. Statutes 2011 6.60

Certified public accountants may perform, Minn. Statutes 2011 6.66

Charges, schedule, Minn. Statutes 2011 6.58

Cities, generally, Minn. Statutes 2011 6.49, 2011 6.50

Companies, duty to aid state auditor, Minn. Statutes 2011 6.52

Contracting for technical and other services, Minn. Statutes 2011 6.58

Corporations created by municipalities, Minn. Statutes 2011 465.719

Costs of examination

Approval, Management and Budget Department, Minn. Statutes 2011 6.58

Billing, payment, Minn. Statutes 2011 6.49, 2011 6.56

Cities or school districts to bear, Minn. Statutes 2011 6.54

Claims for cost, payment, Minn. Statutes 2011 6.68

Collections, Minn. Statutes 2011 6.57

Schedules, Minn. Statutes 2011 6.58

Tax levies, Minn. Statutes 2011 6.57, 2011 6.62

Counties, generally, Minn. Statutes 2011 6.48, 2011 6.54, 2011 6.55

Evidence of wrongdoing, Minn. Statutes 2011 6.67

Federal funds received by state, Minn. Statutes 2011 6.515

Firefighter relief associations, Minn. Statutes 2011 6.495

First class cities, Minn. Statutes 2011 471.697

Governmental accounting information, Minn. Statutes 2011 6.68

Hospitals, Minn. Statutes 2011 6.552

Option D annual audits, Minn. Statutes 2011 367.36

Payment, Minn. Statutes 2011 6.60

Petitions for, Minn. Statutes 2011 6.54

Police relief associations, Minn. Statutes 2011 6.495

Postaudits, tax levy for costs, Minn. Statutes 2011 6.62

Procedures prescribed, Minn. Statutes 2011 6.65

Refusal to assist, Minn. Statutes 2011 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2011 6.55

Revolving fund, Minn. Statutes 2011 6.58

School districts, Minn. Statutes 2011 6.51

Scope, prescribed, Minn. Statutes 2011 6.65

Statutory cities, Minn. Statutes 2011 412.02, 2011 412.591

Subpoena powers, Minn. Statutes 2011 6.52

Tax levy for costs, Minn. Statutes 2011 6.57

Town audits, generally, Minn. Statutes 2011 6.51, 2011 367.36

Municipal fire departments, financial reports, Minn. Statutes 2011 69.051

Notices of election, Minn. Statutes 2011 204B.34

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

Office, Minn. Statutes 2011 6.58, 2011 10.01

Payments to, school district audits, costs, Minn. Statutes 2011 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2011 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 2011 6.62

Private secretary, Minn. Statutes 2011 6.02

Property tax payment abstracts, Minn. Statutes 2011 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2011 41B.19

State rate, certification, Minn. Statutes 2011 275.02

Trunk highway bonds, duties, Minn. Statutes 2011 167.52

Public data, Minn. Statutes 2011 356.219

Public official, state auditor defined as, Minn. Statutes 2011 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2011 356.219

Recall, Minn. Const. art 8 s 6, 2011 211C.01 to 2011 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2011 8.02

Refusal to assist, Minn. Statutes 2011 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2011 144E.50

Reimbursements, depositing, Minn. Statutes 2011 6.58

Reports given

Access to, Minn. Statutes 2011 6.70

Annual report, Minn. Statutes 2011 6.75

Cities, audits and examinations, Minn. Statutes 2011 6.49 to 2011 6.51

Cities failing to submit financial reports, Minn. Statutes 2011 471.699

Claims and controversies with United States, Minn. Statutes 2011 9.041

Counties, Minn. Statutes 2011 6.48

Distribution to legislature, Minn. Statutes 2011 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2011 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2011 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2011 69.051

Local police relief associations, Minn. Statutes 2011 6.495, 2011 69.051

Public retirement plans, investment disclosure, Minn. Statutes 2011 356.219

Public retirement plans, pension performance, Minn. Statutes 2011 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2011 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2011 469.1771

Traffic violations, administrative fines, Minn. Statutes 2011 169.999

Volunteer firefighter relief associations, Minn. Statutes 2011 6.72

Representation disclosure, Minn. Statutes 2011 10A.08

Representation

Executive Council, Minn. Statutes 2011 9.011

Investment Board, Minn. Statutes 2011 11A.03

Land exchange board, Minn. Statutes 2011 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2011 353.03

Records Disposition Panel, Minn. Statutes 2011 138.17

Rural Finance Authority, Minn. Statutes 2011 41B.025

Voluntary Statewide Lump-sum Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2011 353G.03

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2011 3A.01

Retirement plan alternatives, Minn. Statutes 2011 352D.02

Retirement rights in public employment plans, Minn. Statutes 2011 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2011 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2011 41B.21

School districts, accounts, inspection, Minn. Statutes 2011 127A.41

Seal, duties, Minn. Statutes 2011 6.01

Sick leave, accrued, payments, Minn. Statutes 2011 15A.082

Social Security benefits, Minn. Statutes 2011 355.01, 2011 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2011 4.06

State laws and statutes, free copies, Minn. Statutes 2011 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2011 6.79

State officer, state auditor defined as, Minn. Statutes 2011 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2011 209.01

Succession, to office of governor, Minn. Statutes 2011 4.06

Summary budget information and statements, Minn. Statutes 2011 6.745, 2011 471.6965, 2011 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2011 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2011 469.175

Audit findings of noncompliance, Minn. Statutes 2011 469.1771

Pre-1982 pooling rules, Minn. Statutes 2011 469.1764

Violations, Minn. Statutes 2011 469.1771

Tax increment financing, investment and Finance Division, Minn. Statutes 2011 469.3201

Teachers retirement fund associations

Articles of incorporation and bylaws updates, Minn. Statutes 2011 354A.021

Term, Minn. Const. art 5 s 4, 2011 204D.02

Theft, embezzlement, or unlawful use of public funds

Reports received, Minn. Statutes 2011 6.715, 2011 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2011 6.46, 2011 6.61

To Natural Resources Department, Minn. Statutes 2011 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2011 469.175, 2011 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2011 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, 2011 211C.01 to 2011 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2011 6.72, 2011 69.773, 2011 424A.02, 2011 424B.08, 2011 424B.20