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Minnesota Legislature

Office of the Revisor of Statutes

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2013 6.715

Public funds, investigations about, Minn. Statutes 2013 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2013 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2013 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2013 127A.17

Local governments, auditor's duties, Minn. Statutes 2013 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2013 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2013 6.475

Reports, claims and controversies with United States, Minn. Statutes 2013 9.041

State auditor enterprise fund, Minn. Statutes 2013 6.581

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2013 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2013 469.123

Assistance to public accountant, Minn. Statutes 2013 6.68

Charter schools, Minn. Statutes 2013 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors

Local governments, Minn. Statutes 2013 6.551

Private accounting and technical services entities, Minn. Statutes 2013 6.581

Costs, payment, Minn. Statutes 2013 6.581 to 2013 6.60

Counties, Minn. Statutes 2013 6.48, 2013 6.54, 2013 6.55

County hospitals, Minn. Statutes 2013 6.552

County nursing homes, Minn. Statutes 2013 6.552

Data, Minn. Statutes 2013 6.715, 2013 13.392

Economic development authorities, Minn. Statutes 2013 469.100

Grantees, local governments, Minn. Statutes 2013 6.551

Housing and redevelopment authorities, Minn. Statutes 2013 469.013

Human services boards, Minn. Statutes 2013 402.065

Lake Superior Center Authority, Minn. Statutes 2013 85B.05

Local firefighter relief associations, Minn. Statutes 2013 69.021

Local government best practices reviews, Minn. Statutes 2013 6.78

Local police relief associations, Minn. Statutes 2013 69.021

Metropolitan Council, Minn. Statutes 2013 473.13

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2013 6.54

Political subdivision, definition, Minn. Statutes 2013 6.465

Public accounts, cooperation, Minn. Statutes 2013 6.64 to 2013 6.71

Public drainage systems, Minn. Statutes 2013 103E.661

Regional development commissions, Minn. Statutes 2013 462.396

Regional railroad authorities, Minn. Statutes 2013 398A.03

School districts, Minn. Statutes 2013 6.54, 2013 123B.14, 2013 123B.77

Scope, limitations, Minn. Statutes 2013 6.71

Senate and house of representatives, Minn. Statutes 2013 3.196

Soil and water conservation districts, Minn. Statutes 2013 103C.325

Solid waste management districts, Minn. Statutes 2013 115A.72

State auditor enterprise fund, Minn. Statutes 2013 6.581

State contracts, Minn. Statutes 2013 16C.05

State High School League, Minn. Statutes 2013 128C.12, 2013 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2013 469.1771

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2013 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2013 6.72

Watershed districts, Minn. Statutes 2013 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2013 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2013 41B.19

State bonds, destruction, duties, Minn. Statutes 2013 475.553

Trunk highway bonds, duties, Minn. Statutes 2013 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2013 204B.06

Defined, Minn. Statutes 2013 10A.01

Filing fees, Minn. Statutes 2013 204B.11

Major or minor political party candidates, Minn. Statutes 2013 200.02

Nominating petitions, signatures, Minn. Statutes 2013 204B.08

Cemetery associations, reports, Minn. Statutes 2013 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2013 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2013 10A.07

Defined as public official, Minn. Statutes 2013 10A.01

Economic interest disclosure, Minn. Statutes 2013 10A.09

Representation disclosure, Minn. Statutes 2013 10A.08

Cities

Audits and examinations, Minn. Statutes 2013 6.49 to 2013 6.51

Change of name, Minn. Statutes 2013 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2013 412.151

Failing to submit financial reports, Minn. Statutes 2013 471.699

Local performance measurement reports, Minn. Statutes 2013 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2013 6.475

Claims and controversies with United States, Minn. Statutes 2013 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2013 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2013 15A.082

Conflicts of interest, Minn. Statutes 2013 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2013 6.581

Public accountants, Minn. Statutes 2013 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2013 8.02

Counties

Audits generally, Minn. Statutes 2013 6.48

Financial statements, Minn. Statutes 2013 375.169, 2013 375.17

Local performance measurement reports, Minn. Statutes 2013 6.91

Reports received, Minn. Statutes 2013 276.10, 2013 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2013 385.21

Data

Audits and examinations, Minn. Statutes 2013 6.715

Collection, Minn. Statutes 2013 6.74

Debt service deficiency loans, certification, Minn. Statutes 2013 475A.03, 2013 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2013 10A.01

Election contests, Minn. Statutes 2013 209.01

Recall of elected state officers, Minn. Statutes 2013 211C.01

Social Security law, Minn. Statutes 2013 355.01

Deputies, appointment, Minn. Statutes 2013 6.02

Duties generally, Minn. Const. art 5 s 4, 2013 6.01, 2013 10.01

Economic development authorities, audit reports, Minn. Statutes 2013 469.100

Economic interest disclosure, Minn. Statutes 2013 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2013 10A.28

Contributions, limits, Minn. Statutes 2013 10A.27, 2013 10A.273

Expenditures, limits, Minn. Statutes 2013 10A.25, 2013 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2013 10A.31, 2013 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2013 204D.02

State elections campaign account, Minn. Statutes 2013 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2013 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2013 43A.08

Deputies, Minn. Statutes 2013 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2013 6.582

Private secretary, Minn. Statutes 2013 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2013 352D.02

State auditor's audit guide task force, Minn. Statutes 2013 6.65

Unclassified employees, Minn. Statutes 2013 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2013 211C.01 to 2013 211C.09

Financial reports, Minn. Statutes 2013 471.697 to 2013 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2013 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2013 6.48

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2013 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2013 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2013 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2013 6.01

Land Exchange Board, duties, Minn. Statutes 2013 94.341

Land exchanges, duties, Minn. Statutes 2013 94.342

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2013 6.47

Best practices reviews, Minn. Statutes 2013 6.78

Depositories, Minn. Statutes 2013 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2013 6.76

Outstanding obligations, reports received, Minn. Statutes 2013 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2013 6.80

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

Local relief associations

Financial reports, Minn. Statutes 2013 69.051

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

Memberships

Housing Finance Agency, Minn. Statutes 2013 462A.04

Local Results and Innovation Council, Minn. Statutes 2013 6.90

Metropolitan Council, professional services contracts, Minn. Statutes 2013 473.13

Municipal audits and examinations

Accounting, Minn. Statutes 2013 6.61

Application, Minn. Statutes 2013 6.63

Assistance to public accountants, Minn. Statutes 2013 6.68

Certification of amounts due, Minn. Statutes 2013 6.60

Certified public accountants may perform, Minn. Statutes 2013 6.66

Cities, generally, Minn. Statutes 2013 6.49, 2013 6.50

Companies, duty to aid state auditor, Minn. Statutes 2013 6.52

Corporations created by municipalities, Minn. Statutes 2013 465.719

Costs of examination

Billing, payment, Minn. Statutes 2013 6.49, 2013 6.56

Cities or school districts to bear, Minn. Statutes 2013 6.54

Claims for cost, payment, Minn. Statutes 2013 6.68

Collections, Minn. Statutes 2013 6.57

Tax levies, Minn. Statutes 2013 6.57, 2013 6.62

Counties, generally, Minn. Statutes 2013 6.48, 2013 6.54, 2013 6.55

Evidence of wrongdoing, Minn. Statutes 2013 6.67

Federal funds received by state, Minn. Statutes 2013 6.515

Firefighter relief associations, Minn. Statutes 2013 6.495

First class cities, Minn. Statutes 2013 471.697

Governmental accounting information, Minn. Statutes 2013 6.68

Hospitals, Minn. Statutes 2013 6.552

Option D annual audits, Minn. Statutes 2013 367.36

Payment, Minn. Statutes 2013 6.60

Petitions for, Minn. Statutes 2013 6.54

Police relief associations, Minn. Statutes 2013 6.495

Postaudits, tax levy for costs, Minn. Statutes 2013 6.62

Procedures prescribed, Minn. Statutes 2013 6.65

Refusal to assist, Minn. Statutes 2013 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2013 6.55

School districts, Minn. Statutes 2013 6.51

Scope, prescribed, Minn. Statutes 2013 6.65

Statutory cities, Minn. Statutes 2013 412.02, 2013 412.591

Subpoena powers, Minn. Statutes 2013 6.52

Tax levy for costs, Minn. Statutes 2013 6.57

Town audits, generally, Minn. Statutes 2013 6.51, 2013 367.36

Municipal fire departments, financial reports, Minn. Statutes 2013 69.051

Notices of election, Minn. Statutes 2013 204B.34

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

Office, Minn. Statutes 2013 10.01

Payments to, school district audits, costs, Minn. Statutes 2013 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2013 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 2013 6.62

Private secretary, Minn. Statutes 2013 6.02

Property tax payment abstracts, Minn. Statutes 2013 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2013 41B.19

State rate, certification, Minn. Statutes 2013 275.02

Trunk highway bonds, duties, Minn. Statutes 2013 167.52

Public data, Minn. Statutes 2013 356.219

Public official, state auditor defined as, Minn. Statutes 2013 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2013 356.219

Recall, Minn. Const. art 8 s 6, 2013 211C.01 to 2013 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2013 8.02

Refusal to assist, Minn. Statutes 2013 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2013 144E.50

Reports given

Access to, Minn. Statutes 2013 6.70

Annual report, Minn. Statutes 2013 6.75

Cities, audits and examinations, Minn. Statutes 2013 6.49 to 2013 6.51

Cities failing to submit financial reports, Minn. Statutes 2013 471.699

Claims and controversies with United States, Minn. Statutes 2013 9.041

Counties, Minn. Statutes 2013 6.48

Distribution to legislature, Minn. Statutes 2013 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2013 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2013 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2013 69.051

Local police relief associations, Minn. Statutes 2013 6.495, 2013 69.051

Public retirement plans, investment disclosure, Minn. Statutes 2013 356.219

Public retirement plans, pension performance, Minn. Statutes 2013 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2013 6.495

State auditor enterprise fund, Minn. Statutes 2013 6.581

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2013 469.1771

Traffic violations, administrative fines, Minn. Statutes 2013 169.999

Volunteer firefighter relief associations, Minn. Statutes 2013 6.72

Representation disclosure, Minn. Statutes 2013 10A.08

Representation

Executive Council, Minn. Statutes 2013 9.011

Investment Board, Minn. Statutes 2013 11A.03

Land exchange board, Minn. Statutes 2013 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2013 353.03

Records Disposition Panel, Minn. Statutes 2013 138.17

Rural Finance Authority, Minn. Statutes 2013 41B.025

Voluntary Statewide Lump-sum Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2013 353G.03

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2013 3A.01

Retirement plan alternatives, Minn. Statutes 2013 352D.02

Retirement rights in public employment plans, Minn. Statutes 2013 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2013 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2013 41B.21

School districts, accounts, inspection, Minn. Statutes 2013 127A.41

Seal, duties, Minn. Statutes 2013 6.01

Sick leave, accrued, payments, Minn. Statutes 2013 15A.082

Social Security benefits, Minn. Statutes 2013 355.01, 2013 355.02

State auditor enterprise fund, Minn. Statutes 2013 6.581

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2013 4.06

State laws and statutes, free copies, Minn. Statutes 2013 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2013 6.79

State officer, state auditor defined as, Minn. Statutes 2013 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2013 209.01

Succession, to office of governor, Minn. Statutes 2013 4.06

Summary budget information and statements, Minn. Statutes 2013 6.745, 2013 471.6965, 2013 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2013 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2013 469.175

Audit findings of noncompliance, Minn. Statutes 2013 469.1771

Pre-1982 pooling rules, Minn. Statutes 2013 469.1764

Violations, Minn. Statutes 2013 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2013 354A.021

Term, Minn. Const. art 5 s 4, 2013 204D.02

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2013 6.715, 2013 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2013 6.46, 2013 6.61

To Natural Resources Department, Minn. Statutes 2013 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2013 469.175, 2013 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2013 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, 2013 211C.01 to 2013 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2013 6.72, 2013 424A.02, 2013 424A.093, 2013 424B.08, 2013 424B.20