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Minnesota Legislature

Office of the Revisor of Statutes

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2012 6.715

Public funds, investigations about, Minn. Statutes 2012 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2012 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2012 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2012 127A.17

Local governments, auditor's duties, Minn. Statutes 2012 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2012 16A.284

Reports, claims and controversies with United States, Minn. Statutes 2012 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2012 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2012 469.123

Assistance to public accountant, Minn. Statutes 2012 6.68

Charter schools, Minn. Statutes 2012 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors, local governments, Minn. Statutes 2012 6.551

Costs, payment, Minn. Statutes 2012 6.58 to 2012 6.60

Counties, Minn. Statutes 2012 6.48, 2012 6.54, 2012 6.55

County hospitals, Minn. Statutes 2012 6.552

County nursing homes, Minn. Statutes 2012 6.552

Dairy Research, Teaching, and Consumer Education Authority, Minn. Statutes 2012 32C.04

Data, Minn. Statutes 2012 6.715, 2012 13.392

Economic development authorities, Minn. Statutes 2012 469.100

Grantees, local governments, Minn. Statutes 2012 6.551

Housing and redevelopment authorities, Minn. Statutes 2012 469.013

Human services boards, Minn. Statutes 2012 402.065

Job opportunity building zones, Minn. Statutes 2012 469.3201

Lake Superior Center Authority, Minn. Statutes 2012 85B.05

Local firefighter relief associations, Minn. Statutes 2012 69.021, 2012 423A.21

Local government best practices reviews, Minn. Statutes 2012 6.78

Local police relief associations, Minn. Statutes 2012 69.021, 2012 423A.21

Metropolitan Council, Minn. Statutes 2012 473.13

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2012 6.54

Political subdivision, definition, Minn. Statutes 2012 6.465

Public accounts, cooperation, Minn. Statutes 2012 6.64 to 2012 6.71

Public drainage systems, Minn. Statutes 2012 103E.661

Regional development commissions, Minn. Statutes 2012 462.396

Regional railroad authorities, Minn. Statutes 2012 398A.03

Schedule of charges, Minn. Statutes 2012 6.58

School districts, Minn. Statutes 2012 6.54, 2012 123B.14, 2012 123B.77

Scope, limitations, Minn. Statutes 2012 6.71

Senate and house of representatives, Minn. Statutes 2012 3.196

Soil and water conservation districts, Minn. Statutes 2012 103C.325

Solid waste management districts, Minn. Statutes 2012 115A.72

State contracts, Minn. Statutes 2012 16C.05

State High School League, Minn. Statutes 2012 128C.12, 2012 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2012 469.1771

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2012 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2012 6.72

Watershed districts, Minn. Statutes 2012 103D.355

Ballots, general elections, see White ballots under BALLOTS

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2012 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2012 41B.19

State bonds, destruction, duties, Minn. Statutes 2012 475.553

Trunk highway bonds, duties, Minn. Statutes 2012 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2012 204B.06

Defined, Minn. Statutes 2012 10A.01

Filing fees, Minn. Statutes 2012 204B.11

Major or minor political party candidates, Minn. Statutes 2012 200.02

Nominating petitions, signatures, Minn. Statutes 2012 204B.08

Cemetery associations, reports, Minn. Statutes 2012 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2012 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2012 10A.07

Defined as public official, Minn. Statutes 2012 10A.01

Economic interest disclosure, Minn. Statutes 2012 10A.09

Representation disclosure, Minn. Statutes 2012 10A.08

Cities

Audits and examinations, Minn. Statutes 2012 6.49 to 2012 6.51

Change of name, Minn. Statutes 2012 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2012 412.151

Failing to submit financial reports, Minn. Statutes 2012 471.699

Local performance measurement reports, Minn. Statutes 2012 6.91

Claims and controversies with United States, Minn. Statutes 2012 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2012 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2012 15A.082

Conflicts of interest, Minn. Statutes 2012 10A.07

Contracts and agreements

Generally, Minn. Statutes 2012 6.58

Public accountants, Minn. Statutes 2012 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2012 8.02

Counties

Audits generally, Minn. Statutes 2012 6.48

Financial statements, Minn. Statutes 2012 375.169, 2012 375.17

Local performance measurement reports, Minn. Statutes 2012 6.91

Reports received, Minn. Statutes 2012 276.10, 2012 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2012 385.21

Data

Audits and examinations, Minn. Statutes 2012 6.715

Collection, Minn. Statutes 2012 6.74

Debt service deficiency loans, certification, Minn. Statutes 2012 475A.03, 2012 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2012 10A.01

Election contests, Minn. Statutes 2012 209.01

Recall of elected state officers, Minn. Statutes 2012 211C.01

Social Security law, Minn. Statutes 2012 355.01

Deputies, appointment, Minn. Statutes 2012 6.02

Duties generally, Minn. Const. art 5 s 4, 2012 6.01, 2012 10.01

Economic development authorities, audit reports, Minn. Statutes 2012 469.100

Economic interest disclosure, Minn. Statutes 2012 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2012 10A.28

Contributions, limits, Minn. Statutes 2012 10A.27, 2012 10A.273

Expenditures, limits, Minn. Statutes 2012 10A.25, 2012 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign fund allocations, Minn. Statutes 2012 10A.31, 2012 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2012 204D.02

State elections campaign fund, Minn. Statutes 2012 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2012 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2012 43A.08

Deputies, Minn. Statutes 2012 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2012 6.582

Private secretary, Minn. Statutes 2012 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2012 352D.02

State auditor's audit guide task force, Minn. Statutes 2012 6.65

Unclassified employees, Minn. Statutes 2012 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2012 211C.01 to 2012 211C.09

Financial reports, Minn. Statutes 2012 471.697 to 2012 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2012 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2012 6.48

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2012 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2012 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2012 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2012 6.01

Land Exchange Board, duties, Minn. Statutes 2012 94.341

Land exchanges, duties, Minn. Statutes 2012 94.342

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2012 6.47

Best practices reviews, Minn. Statutes 2012 6.78

Depositories, Minn. Statutes 2012 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2012 6.76

Outstanding obligations, reports received, Minn. Statutes 2012 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2012 6.80

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

Local relief associations

Consolidation, Minn. Statutes 2012 353.665, 2012 353A.04 to 2012 353A.10

Financial reports, Minn. Statutes 2012 69.051

Reports received, Minn. Statutes 2012 69.77, 2012 353A.05

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

Memberships

Housing Finance Agency, Minn. Statutes 2012 462A.04

Local Results and Innovation Council, Minn. Statutes 2012 6.90

Metropolitan Council, professional services contracts, Minn. Statutes 2012 473.13

Municipal audits and examinations

Accounting, Minn. Statutes 2012 6.61

Application, Minn. Statutes 2012 6.63

Assistance to public accountants, Minn. Statutes 2012 6.68

Certification of amounts due, Minn. Statutes 2012 6.60

Certified public accountants may perform, Minn. Statutes 2012 6.66

Charges, schedule, Minn. Statutes 2012 6.58

Cities, generally, Minn. Statutes 2012 6.49, 2012 6.50

Companies, duty to aid state auditor, Minn. Statutes 2012 6.52

Contracting for technical and other services, Minn. Statutes 2012 6.58

Corporations created by municipalities, Minn. Statutes 2012 465.719

Costs of examination

Approval, Management and Budget Department, Minn. Statutes 2012 6.58

Billing, payment, Minn. Statutes 2012 6.49, 2012 6.56

Cities or school districts to bear, Minn. Statutes 2012 6.54

Claims for cost, payment, Minn. Statutes 2012 6.68

Collections, Minn. Statutes 2012 6.57

Schedules, Minn. Statutes 2012 6.58

Tax levies, Minn. Statutes 2012 6.57, 2012 6.62

Counties, generally, Minn. Statutes 2012 6.48, 2012 6.54, 2012 6.55

Evidence of wrongdoing, Minn. Statutes 2012 6.67

Federal funds received by state, Minn. Statutes 2012 6.515

Firefighter relief associations, Minn. Statutes 2012 6.495

First class cities, Minn. Statutes 2012 471.697

Governmental accounting information, Minn. Statutes 2012 6.68

Hospitals, Minn. Statutes 2012 6.552

Option D annual audits, Minn. Statutes 2012 367.36

Payment, Minn. Statutes 2012 6.60

Petitions for, Minn. Statutes 2012 6.54

Police relief associations, Minn. Statutes 2012 6.495

Postaudits, tax levy for costs, Minn. Statutes 2012 6.62

Procedures prescribed, Minn. Statutes 2012 6.65

Refusal to assist, Minn. Statutes 2012 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2012 6.55

Revolving fund, Minn. Statutes 2012 6.58

School districts, Minn. Statutes 2012 6.51

Scope, prescribed, Minn. Statutes 2012 6.65

Statutory cities, Minn. Statutes 2012 412.02, 2012 412.591

Subpoena powers, Minn. Statutes 2012 6.52

Tax levy for costs, Minn. Statutes 2012 6.57

Town audits, generally, Minn. Statutes 2012 6.51, 2012 367.36

Municipal fire departments, financial reports, Minn. Statutes 2012 69.051

Notices of election, Minn. Statutes 2012 204B.34

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

Office, Minn. Statutes 2012 6.58, 2012 10.01

Payments to, school district audits, costs, Minn. Statutes 2012 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2012 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 2012 6.62

Private secretary, Minn. Statutes 2012 6.02

Property tax payment abstracts, Minn. Statutes 2012 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2012 41B.19

State rate, certification, Minn. Statutes 2012 275.02

Trunk highway bonds, duties, Minn. Statutes 2012 167.52

Public data, Minn. Statutes 2012 356.219

Public official, state auditor defined as, Minn. Statutes 2012 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2012 356.219

Recall, Minn. Const. art 8 s 6, 2012 211C.01 to 2012 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2012 8.02

Refusal to assist, Minn. Statutes 2012 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2012 144E.50

Reimbursements, depositing, Minn. Statutes 2012 6.58

Reports given

Access to, Minn. Statutes 2012 6.70

Annual report, Minn. Statutes 2012 6.75

Cities, audits and examinations, Minn. Statutes 2012 6.49 to 2012 6.51

Cities failing to submit financial reports, Minn. Statutes 2012 471.699

Claims and controversies with United States, Minn. Statutes 2012 9.041

Counties, Minn. Statutes 2012 6.48

Distribution to legislature, Minn. Statutes 2012 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2012 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2012 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2012 69.051

Local police relief associations, Minn. Statutes 2012 6.495, 2012 69.051

Public retirement plans, investment disclosure, Minn. Statutes 2012 356.219

Public retirement plans, pension performance, Minn. Statutes 2012 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2012 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2012 469.1771

Traffic violations, administrative fines, Minn. Statutes 2012 169.999

Volunteer firefighter relief associations, Minn. Statutes 2012 6.72

Representation disclosure, Minn. Statutes 2012 10A.08

Representation

Executive Council, Minn. Statutes 2012 9.011

Investment Board, Minn. Statutes 2012 11A.03

Land exchange board, Minn. Statutes 2012 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2012 353.03

Records Disposition Panel, Minn. Statutes 2012 138.17

Rural Finance Authority, Minn. Statutes 2012 41B.025

Voluntary Statewide Lump-sum Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2012 353G.03

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2012 3A.01

Retirement plan alternatives, Minn. Statutes 2012 352D.02

Retirement rights in public employment plans, Minn. Statutes 2012 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2012 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2012 41B.21

School districts, accounts, inspection, Minn. Statutes 2012 127A.41

Seal, duties, Minn. Statutes 2012 6.01

Sick leave, accrued, payments, Minn. Statutes 2012 15A.082

Social Security benefits, Minn. Statutes 2012 355.01, 2012 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2012 4.06

State laws and statutes, free copies, Minn. Statutes 2012 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2012 6.79

State officer, state auditor defined as, Minn. Statutes 2012 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2012 209.01

Succession, to office of governor, Minn. Statutes 2012 4.06

Summary budget information and statements, Minn. Statutes 2012 6.745, 2012 471.6965, 2012 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2012 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2012 469.175

Audit findings of noncompliance, Minn. Statutes 2012 469.1771

Pre-1982 pooling rules, Minn. Statutes 2012 469.1764

Violations, Minn. Statutes 2012 469.1771

Tax increment financing, investment and Finance Division, Minn. Statutes 2012 469.3201

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2012 354A.021

Term, Minn. Const. art 5 s 4, 2012 204D.02

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2012 6.715, 2012 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2012 6.46, 2012 6.61

To Natural Resources Department, Minn. Statutes 2012 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2012 469.175, 2012 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2012 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, 2012 211C.01 to 2012 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2012 6.72, 2012 69.773, 2012 424A.02, 2012 424B.08, 2012 424B.20