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Minnesota Legislature

Office of the Revisor of Statutes

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2014 6.715

Public funds, investigations about, Minn. Statutes 2014 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2014 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2014 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2014 127A.17

Local governments, auditor's duties, Minn. Statutes 2014 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2014 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2014 6.475

Reports, claims and controversies with United States, Minn. Statutes 2014 9.041

State auditor enterprise fund, Minn. Statutes 2014 6.581

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2014 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2014 469.123

Assistance to public accountant, Minn. Statutes 2014 6.68

Charter schools, Minn. Statutes 2014 124D.10

Cities, see Municipal audits and examinations under this topic

Contractors

Local governments, Minn. Statutes 2014 6.551

Private accounting and technical services entities, Minn. Statutes 2014 6.581

Costs, payment, Minn. Statutes 2014 6.581 to 2014 6.60

Counties, Minn. Statutes 2014 6.48, 2014 6.54, 2014 6.55

County hospitals, Minn. Statutes 2014 6.552

County nursing homes, Minn. Statutes 2014 6.552

Data, Minn. Statutes 2014 6.715, 2014 13.392

Economic development authorities, Minn. Statutes 2014 469.100

Grantees, local governments, Minn. Statutes 2014 6.551

Housing and redevelopment authorities, Minn. Statutes 2014 469.013

Human services boards, Minn. Statutes 2014 402.065

Lake Superior Center Authority, Minn. Statutes 2014 85B.05

Local firefighter relief associations, Minn. Statutes 2014 69.021

Local government best practices reviews, Minn. Statutes 2014 6.78

Local police relief associations, Minn. Statutes 2014 69.021

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2014 6.54

Political subdivision, definition, Minn. Statutes 2014 6.465

Public accounts, cooperation, Minn. Statutes 2014 6.64 to 2014 6.71

Public drainage systems, Minn. Statutes 2014 103E.661

Regional development commissions, Minn. Statutes 2014 462.396

Regional railroad authorities, Minn. Statutes 2014 398A.03

School districts, Minn. Statutes 2014 6.54, 2014 123B.14, 2014 123B.77

Scope, limitations, Minn. Statutes 2014 6.71

Senate and house of representatives, Minn. Statutes 2014 3.196

Soil and water conservation districts, Minn. Statutes 2014 103C.325

Solid waste management districts, Minn. Statutes 2014 115A.72

State auditor enterprise fund, Minn. Statutes 2014 6.581

State contracts, Minn. Statutes 2014 16C.05

State High School League, Minn. Statutes 2014 128C.12, 2014 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2014 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2014 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2014 6.72

Watershed districts, Minn. Statutes 2014 103D.355

Automated property system fees, duties regarding, Minn. Statutes 2014 168A.1501, 2014 325E.21

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2014 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2014 41B.19

State bonds, destruction, duties, Minn. Statutes 2014 475.553

Trunk highway bonds, duties, Minn. Statutes 2014 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2014 204B.06

Defined, Minn. Statutes 2014 10A.01

Filing fees, Minn. Statutes 2014 204B.11

Major or minor political party candidates, Minn. Statutes 2014 200.02

Nominating petitions, signatures, Minn. Statutes 2014 204B.08

Cemetery associations, reports, Minn. Statutes 2014 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2014 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2014 10A.07

Defined as public official, Minn. Statutes 2014 10A.01

Economic interest disclosure, Minn. Statutes 2014 10A.09

Representation disclosure, Minn. Statutes 2014 10A.08

Cities

Audits and examinations, Minn. Statutes 2014 6.49 to 2014 6.51

Change of name, Minn. Statutes 2014 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2014 412.151

Failing to submit financial reports, Minn. Statutes 2014 471.699

Local performance measurement reports, Minn. Statutes 2014 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2014 6.475

Claims and controversies with United States, Minn. Statutes 2014 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2014 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2014 15A.082

Conflicts of interest, Minn. Statutes 2014 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2014 6.581

Public accountants, Minn. Statutes 2014 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2014 8.02

Counties

Audits generally, Minn. Statutes 2014 6.48

Financial statements, Minn. Statutes 2014 375.169, 2014 375.17

Local performance measurement reports, Minn. Statutes 2014 6.91

Reports received, Minn. Statutes 2014 276.10, 2014 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2014 385.21

Data

Audits and examinations, Minn. Statutes 2014 6.715

Collection, Minn. Statutes 2014 6.74

Debt service deficiency loans, certification, Minn. Statutes 2014 475A.03, 2014 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2014 10A.01

Election contests, Minn. Statutes 2014 209.01

Recall of elected state officers, Minn. Statutes 2014 211C.01

Social Security law, Minn. Statutes 2014 355.01

Deputies, appointment, Minn. Statutes 2014 6.02

Duties generally, Minn. Const. art 5 s 4, 2014 6.01, 2014 10.01

Economic development authorities, audit reports, Minn. Statutes 2014 469.100

Economic interest disclosure, Minn. Statutes 2014 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2014 10A.28

Contributions, limits, Minn. Statutes 2014 10A.27, 2014 10A.273

Expenditures, limits, Minn. Statutes 2014 10A.25, 2014 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2014 10A.31, 2014 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2014 204D.02

State elections campaign account, Minn. Statutes 2014 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2014 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2014 43A.08

Deputies, Minn. Statutes 2014 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2014 6.582

Private secretary, Minn. Statutes 2014 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2014 352D.02

State auditor's audit guide task force, Minn. Statutes 2014 6.65

Unclassified employees, Minn. Statutes 2014 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2014 211C.01 to 2014 211C.09

Financial reports, Minn. Statutes 2014 471.697 to 2014 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2014 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2014 6.48

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2014 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2014 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2014 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2014 6.01

Land Exchange Board, duties, Minn. Statutes 2014 94.341

Land exchanges, duties, Minn. Statutes 2014 94.342

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2014 6.47

Best practices reviews, Minn. Statutes 2014 6.78

Depositories, Minn. Statutes 2014 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2014 6.76

Outstanding obligations, reports received, Minn. Statutes 2014 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2014 6.80

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

Local relief associations, financial reports, Minn. Statutes 2014 69.051

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

Memberships

Housing Finance Agency, Minn. Statutes 2014 462A.04

Local Results and Innovation Council, Minn. Statutes 2014 6.90

Municipal audits and examinations

Accounting, Minn. Statutes 2014 6.61

Application, Minn. Statutes 2014 6.63

Assistance to public accountants, Minn. Statutes 2014 6.68

Certification of amounts due, Minn. Statutes 2014 6.60

Certified public accountants may perform, Minn. Statutes 2014 6.66

Cities, generally, Minn. Statutes 2014 6.49, 2014 6.50

Companies, duty to aid state auditor, Minn. Statutes 2014 6.52

Corporations created by municipalities, Minn. Statutes 2014 465.719

Costs of examination

Billing, payment, Minn. Statutes 2014 6.49, 2014 6.56

Cities or school districts to bear, Minn. Statutes 2014 6.54

Claims for cost, payment, Minn. Statutes 2014 6.68

Collections, Minn. Statutes 2014 6.57

Tax levies, Minn. Statutes 2014 6.57, 2014 6.62

Counties, generally, Minn. Statutes 2014 6.48, 2014 6.54, 2014 6.55

Evidence of wrongdoing, Minn. Statutes 2014 6.67

Federal funds received by state, Minn. Statutes 2014 6.515

Firefighter relief associations, Minn. Statutes 2014 6.495

First class cities, Minn. Statutes 2014 471.697

Governmental accounting information, Minn. Statutes 2014 6.68

Hospitals, Minn. Statutes 2014 6.552

Option D annual audits, Minn. Statutes 2014 367.36

Payment, Minn. Statutes 2014 6.60

Petitions for, Minn. Statutes 2014 6.54

Police relief associations, Minn. Statutes 2014 6.495

Postaudits, tax levy for costs, Minn. Statutes 2014 6.62

Procedures prescribed, Minn. Statutes 2014 6.65

Refusal to assist, Minn. Statutes 2014 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2014 6.55

School districts, Minn. Statutes 2014 6.51

Scope, prescribed, Minn. Statutes 2014 6.65

Statutory cities, Minn. Statutes 2014 412.02, 2014 412.591

Subpoena powers, Minn. Statutes 2014 6.52

Tax levy for costs, Minn. Statutes 2014 6.57

Town audits, generally, Minn. Statutes 2014 6.51, 2014 367.36

Municipal fire departments, financial reports, Minn. Statutes 2014 69.051

Notices of election, Minn. Statutes 2014 204B.34

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

Office, Minn. Statutes 2014 10.01

Payments to, school district audits, costs, Minn. Statutes 2014 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2014 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 2014 6.62

Private secretary, Minn. Statutes 2014 6.02

Property tax payment abstracts, Minn. Statutes 2014 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2014 41B.19

State rate, certification, Minn. Statutes 2014 275.02

Trunk highway bonds, duties, Minn. Statutes 2014 167.52

Public data, Minn. Statutes 2014 356.219

Public official, state auditor defined as, Minn. Statutes 2014 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2014 356.219

Recall, Minn. Const. art 8 s 6, 2014 211C.01 to 2014 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2014 8.02

Refusal to assist, Minn. Statutes 2014 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2014 144E.50

Reports given

Access to, Minn. Statutes 2014 6.70

Annual report, Minn. Statutes 2014 6.75

Cities, audits and examinations, Minn. Statutes 2014 6.49 to 2014 6.51

Cities failing to submit financial reports, Minn. Statutes 2014 471.699

Claims and controversies with United States, Minn. Statutes 2014 9.041

Counties, Minn. Statutes 2014 6.48

Distribution to legislature, Minn. Statutes 2014 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2014 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2014 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2014 69.051

Local police relief associations, Minn. Statutes 2014 6.495, 2014 69.051

Postemployment benefits trustee, Minn. Statutes 2014 471.6175

Public retirement plans

Investment disclosure, Minn. Statutes 2014 356.219

Pension performance, Minn. Statutes 2014 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2014 6.495

State auditor enterprise fund, Minn. Statutes 2014 6.581

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2014 469.1771

Traffic violations, administrative fines, Minn. Statutes 2014 169.999

Volunteer firefighter relief associations, Minn. Statutes 2014 6.72

Representation disclosure, Minn. Statutes 2014 10A.08

Representation

Executive Council, Minn. Statutes 2014 9.011

Investment Board, Minn. Statutes 2014 11A.03

Land exchange board, Minn. Statutes 2014 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2014 353.03

Records Disposition Panel, Minn. Statutes 2014 138.17

Rural Finance Authority, Minn. Statutes 2014 41B.025

Voluntary Statewide Lump-sum Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2014 353G.03

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2014 3A.01

Joint and survivor annuity computation, Minn. Statutes 2014 356.461

Retirement plan alternatives, Minn. Statutes 2014 352D.02

Retirement rights in public employment plans, Minn. Statutes 2014 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2014 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2014 41B.21

School districts, accounts, inspection, Minn. Statutes 2014 127A.41

Seal, duties, Minn. Statutes 2014 6.01

Sick leave, accrued, payments, Minn. Statutes 2014 15A.082

Social Security benefits, Minn. Statutes 2014 355.01, 2014 355.02

State auditor enterprise fund, Minn. Statutes 2014 6.581

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2014 4.06

State laws and statutes, free copies, Minn. Statutes 2014 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2014 6.79

State officer, state auditor defined as, Minn. Statutes 2014 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2014 209.01

Succession, to office of governor, Minn. Statutes 2014 4.06

Summary budget information and statements, Minn. Statutes 2014 6.745, 2014 471.6965, 2014 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2014 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2014 469.175

Audit findings of noncompliance, Minn. Statutes 2014 469.1771

Violations, Minn. Statutes 2014 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2014 354A.021

Term, Minn. Const. art 5 s 4, 2014 204D.02

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2014 6.715, 2014 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2014 6.46, 2014 6.61

To Natural Resources Department, Minn. Statutes 2014 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2014 469.175, 2014 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2014 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, 2014 211C.01 to 2014 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2014 6.72, 2014 424A.02, 2014 424A.093, 2014 424B.08, 2014 424B.20