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Minnesota Legislature

Office of the Revisor of Statutes

UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Aid payments, overpayments, adjustments, Minn. Statutes 2011 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2011 126C.15

Local government aid, Minn. Statutes 2011 477A.017

School district audits, Minn. Statutes 2011 6.65

School districts, Minn. Statutes 2011 123B.57

Education Department, duties, Minn. Statutes 2011 123B.77

Education Department

Duties, generally, Minn. Statutes 2011 127A.17, 2011 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2011 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2011 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2011 123B.77

Recognition and reporting, Minn. Statutes 2011 123B.76

Financial data, Minn. Statutes 2011 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2011 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2011 123B.76

Local government aid, Minn. Statutes 2011 477A.017

Local governments, duties generally, Minn. Statutes 2011 123B.77

Manual, Education Department, duties, Minn. Statutes 2011 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2011 123B.83

Generally, Minn. Statutes 2011 123B.81

Reorganization operating debt, Minn. Statutes 2011 123B.82

Regional management information centers, Minn. Statutes 2011 123A.23 to 2011 123A.26

School districts, duties generally, Minn. Statutes 2011 123B.77

Standards

Alternative facilities accounts, Minn. Statutes 2011 123B.59

Operating debt, determination, Minn. Statutes 2011 123B.81

Tax increment financing districts, Minn. Statutes 2011 469.175