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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 2013 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2013 126C.15

Local government aid, Minn. Statutes 2013 477A.017

School district audits, Minn. Statutes 2013 6.65

School districts, Minn. Statutes 2013 123B.57

Education Department, duties, Minn. Statutes 2013 123B.77, 2013 127A.17, 2013 127A.19

Education Department, special education, third-party billings, revenues, Minn. Statutes 2013 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2013 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2013 123B.77

Recognition and reporting, Minn. Statutes 2013 123B.76

Financial data, Minn. Statutes 2013 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2013 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2013 123B.76

Local government aid, Minn. Statutes 2013 477A.017

Local governments, duties generally, Minn. Statutes 2013 123B.77

Manual, Education Department, duties, Minn. Statutes 2013 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2013 123B.83

Generally, Minn. Statutes 2013 123B.81

Reorganization operating debt, Minn. Statutes 2013 123B.82

Regional management information centers, Minn. Statutes 2013 123A.23 to 2013 123A.26

School districts, duties generally, Minn. Statutes 2013 123B.77

Standards

Alternative facilities accounts, Minn. Statutes 2013 123B.59

Operating debt, determination, Minn. Statutes 2013 123B.81

Tax increment financing districts, Minn. Statutes 2013 469.175