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Minnesota Legislature

Office of the Revisor of Statutes

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2016 6.715

Public funds, investigations about, Minn. Statutes 2016 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2016 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2016 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2016 127A.17

Local governments, auditor's duties, Minn. Statutes 2016 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2016 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2016 6.475

Reports, claims and controversies with United States, Minn. Statutes 2016 9.041

State auditor enterprise fund, Minn. Statutes 2016 6.581

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2016 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2016 469.123

Assistance to public accountant, Minn. Statutes 2016 6.68

Charter schools, Minn. Statutes 2016 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors

Local governments, Minn. Statutes 2016 6.551

Private accounting and technical services entities, Minn. Statutes 2016 6.581

Costs, payment, Minn. Statutes 2016 6.581 to 2016 6.60

Counties, Minn. Statutes 2016 6.48, 2016 6.481, 2016 6.54, 2016 6.55

County hospitals, Minn. Statutes 2016 6.552

County nursing homes, Minn. Statutes 2016 6.552

Data, Minn. Statutes 2016 6.715, 2016 13.392

Economic development authorities, Minn. Statutes 2016 469.100

Grantees, local governments, Minn. Statutes 2016 6.551

Housing and redevelopment authorities, Minn. Statutes 2016 469.013

Human services boards, Minn. Statutes 2016 402.065

Lake Superior Center Authority, Minn. Statutes 2016 85B.05

Local firefighter relief associations, Minn. Statutes 2016 69.021

Local government best practices reviews, Minn. Statutes 2016 6.78

Local police relief associations, Minn. Statutes 2016 69.021

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2016 6.54

Political subdivision, definition, Minn. Statutes 2016 6.465

Public accounts, cooperation, Minn. Statutes 2016 6.64 to 2016 6.71

Public drainage systems, Minn. Statutes 2016 103E.661

Regional development commissions, Minn. Statutes 2016 462.396

Regional railroad authorities, Minn. Statutes 2016 398A.03

School districts, Minn. Statutes 2016 6.54, 2016 123B.14, 2016 123B.77

Scope, limitations, Minn. Statutes 2016 6.71

Senate and house of representatives, Minn. Statutes 2016 3.196

Soil and water conservation districts, Minn. Statutes 2016 103C.325

Solid waste management districts, Minn. Statutes 2016 115A.72

State auditor enterprise fund, Minn. Statutes 2016 6.581

State contracts, Minn. Statutes 2016 16C.05

State High School League, Minn. Statutes 2016 128C.12, 2016 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2016 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2016 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2016 6.72

Watershed districts, Minn. Statutes 2016 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2016 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2016 41B.19

State bonds, destruction, duties, Minn. Statutes 2016 475.553

Trunk highway bonds, duties, Minn. Statutes 2016 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2016 204B.06

Defined, Minn. Statutes 2016 10A.01

Filing fees, Minn. Statutes 2016 204B.11

Major or minor political party candidates, Minn. Statutes 2016 200.02

Nominating petitions, signatures, Minn. Statutes 2016 204B.08

Cemetery associations, reports, Minn. Statutes 2016 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2016 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2016 10A.07

Defined as public official, Minn. Statutes 2016 10A.01

Economic interest disclosure, Minn. Statutes 2016 10A.09

Representation disclosure, Minn. Statutes 2016 10A.08

Cities

Audits and examinations, Minn. Statutes 2016 6.49 to 2016 6.51

Change of name, Minn. Statutes 2016 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2016 412.151

Failing to submit financial reports, Minn. Statutes 2016 471.699

Local performance measurement reports, Minn. Statutes 2016 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2016 6.475

Claims and controversies with United States, Minn. Statutes 2016 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2016 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2016 15A.082

Conflicts of interest, Minn. Statutes 2016 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2016 6.581

Public accountants, Minn. Statutes 2016 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2016 8.02

Counties

Audits generally, Minn. Statutes 2016 6.48, 2016 6.481

Financial statements, Minn. Statutes 2016 375.169, 2016 375.17

Local performance measurement reports, Minn. Statutes 2016 6.91

Reports received, Minn. Statutes 2016 276.10, 2016 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2016 385.21

Data

Audits and examinations, Minn. Statutes 2016 6.715

Collection, Minn. Statutes 2016 6.74

Debt service deficiency loans, certification, Minn. Statutes 2016 475A.03, 2016 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2016 10A.01

Election contests, Minn. Statutes 2016 209.01

Recall of elected state officers, Minn. Statutes 2016 211C.01

Social Security law, Minn. Statutes 2016 355.01

Deputies, appointment, Minn. Statutes 2016 6.02

Duties generally, Minn. Const. art 5 s 4, 2016 6.01, 2016 6.481, 2016 10.01

Economic development authorities, audit reports, Minn. Statutes 2016 469.100

Economic interest disclosure, Minn. Statutes 2016 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2016 10A.28

Contributions, limits, Minn. Statutes 2016 10A.27, 2016 10A.273

Expenditures, limits, Minn. Statutes 2016 10A.25, 2016 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2016 10A.31, 2016 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2016 204D.02

State elections campaign account, Minn. Statutes 2016 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2016 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2016 43A.08

Deputies, Minn. Statutes 2016 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2016 6.582

Private secretary, Minn. Statutes 2016 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2016 352D.02

State auditor's audit guide task force, Minn. Statutes 2016 6.65

Unclassified employees, Minn. Statutes 2016 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2016 211C.01 to 2016 211C.09

Financial reports, Minn. Statutes 2016 471.697 to 2016 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2016 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2016 6.48, 2016 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2016 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2016 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2016 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2016 6.01

Land Exchange Board, duties, Minn. Statutes 2016 94.341

Land exchanges, duties, Minn. Statutes 2016 94.342

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2016 6.47

Best practices reviews, Minn. Statutes 2016 6.78

Depositories, Minn. Statutes 2016 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2016 6.76

Outstanding obligations, reports received, Minn. Statutes 2016 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2016 6.80

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

Local relief associations, financial reports, Minn. Statutes 2016 69.051

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

Memberships

Housing Finance Agency, Minn. Statutes 2016 462A.04

Local Results and Innovation Council, Minn. Statutes 2016 6.90

Municipal audits and examinations

Accounting, Minn. Statutes 2016 6.61

Application, Minn. Statutes 2016 6.63

Assistance to public accountants, Minn. Statutes 2016 6.68

Certification of amounts due, Minn. Statutes 2016 6.60

Certified public accountants may perform, Minn. Statutes 2016 6.66

Cities, generally, Minn. Statutes 2016 6.49, 2016 6.50

Companies, duty to aid state auditor, Minn. Statutes 2016 6.52

Corporations created by municipalities, Minn. Statutes 2016 465.719

Costs of examination

Billing, payment, Minn. Statutes 2016 6.49, 2016 6.56

Cities or school districts to bear, Minn. Statutes 2016 6.54

Claims for cost, payment, Minn. Statutes 2016 6.68

Collections, Minn. Statutes 2016 6.57

Tax levies, Minn. Statutes 2016 6.57, 2016 6.62

Counties, generally, Minn. Statutes 2016 6.48, 2016 6.481, 2016 6.54, 2016 6.55

Evidence of wrongdoing, Minn. Statutes 2016 6.481, 2016 6.67

Federal funds received by state, Minn. Statutes 2016 6.515

Firefighter relief associations, Minn. Statutes 2016 6.495

First class cities, Minn. Statutes 2016 471.697

Governmental accounting information, Minn. Statutes 2016 6.68

Hospitals, Minn. Statutes 2016 6.552

Option D annual audits, Minn. Statutes 2016 367.36

Payment, Minn. Statutes 2016 6.60

Petitions for, Minn. Statutes 2016 6.54

Police relief associations, Minn. Statutes 2016 6.495

Postaudits, tax levy for costs, Minn. Statutes 2016 6.62

Procedures prescribed, Minn. Statutes 2016 6.65

Refusal to assist, Minn. Statutes 2016 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2016 6.55

School districts, Minn. Statutes 2016 6.51

Scope, prescribed, Minn. Statutes 2016 6.65

Statutory cities, Minn. Statutes 2016 412.02, 2016 412.591

Subpoena powers, Minn. Statutes 2016 6.52

Tax levy for costs, Minn. Statutes 2016 6.57

Town audits, generally, Minn. Statutes 2016 6.51, 2016 367.36

Municipal fire departments, financial reports, Minn. Statutes 2016 69.051

Notices of election, Minn. Statutes 2016 204B.34

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

Office, Minn. Statutes 2016 10.01

Payments to, school district audits, costs, Minn. Statutes 2016 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2016 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 2016 6.62

Private secretary, Minn. Statutes 2016 6.02

Property tax payment abstracts, Minn. Statutes 2016 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2016 41B.19

State rate, certification, Minn. Statutes 2016 275.02

Trunk highway bonds, duties, Minn. Statutes 2016 167.52

Public data, Minn. Statutes 2016 356.219

Public official, state auditor defined as, Minn. Statutes 2016 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2016 356.219

Recall, Minn. Const. art 8 s 6, 2016 211C.01 to 2016 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2016 8.02

Refusal to assist, Minn. Statutes 2016 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2016 144E.50

Reports given

Access to, Minn. Statutes 2016 6.70

Annual report, Minn. Statutes 2016 6.75

Cities, audits and examinations, Minn. Statutes 2016 6.49 to 2016 6.51

Cities failing to submit financial reports, Minn. Statutes 2016 471.699

Claims and controversies with United States, Minn. Statutes 2016 9.041

Counties, Minn. Statutes 2016 6.48, 2016 6.481

Distribution to legislature, Minn. Statutes 2016 6.755

Firefighter relief associations, audits and examinations, Minn. Statutes 2016 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2016 469.013

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2016 69.051

Local police relief associations, Minn. Statutes 2016 6.495, 2016 69.051

Postemployment benefits trustee, Minn. Statutes 2016 471.6175

Public retirement plans

Investment disclosure, Minn. Statutes 2016 356.219

Pension performance, Minn. Statutes 2016 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2016 6.495

State auditor enterprise fund, Minn. Statutes 2016 6.581

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2016 469.1771

Traffic violations, administrative fines, Minn. Statutes 2016 169.999

Volunteer firefighter relief associations, Minn. Statutes 2016 6.72

Representation disclosure, Minn. Statutes 2016 10A.08

Representation

Executive Council, Minn. Statutes 2016 9.011

Investment Board, Minn. Statutes 2016 11A.03

Land exchange board, Minn. Statutes 2016 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2016 353.03

Records Disposition Panel, Minn. Statutes 2016 138.17

Rural Finance Authority, Minn. Statutes 2016 41B.025

Voluntary Statewide Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2016 353G.03

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2016 3A.01

Joint and survivor annuity computation, Minn. Statutes 2016 356.461

Retirement plan alternatives, Minn. Statutes 2016 352D.02

Retirement rights in public employment plans, Minn. Statutes 2016 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2016 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2016 41B.21

School districts, accounts, inspection, Minn. Statutes 2016 127A.41

Seal, duties, Minn. Statutes 2016 6.01

Sick leave, accrued, payments, Minn. Statutes 2016 15A.082

Social Security benefits, Minn. Statutes 2016 355.01, 2016 355.02

State auditor enterprise fund, Minn. Statutes 2016 6.581

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2016 4.06

State laws and statutes, free copies, Minn. Statutes 2016 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2016 6.79

State officer, state auditor defined as, Minn. Statutes 2016 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2016 209.01

Succession, to office of governor, Minn. Statutes 2016 4.06

Summary budget information and statements, Minn. Statutes 2016 6.745, 2016 471.6965, 2016 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2016 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2016 469.175

Audit findings of noncompliance, Minn. Statutes 2016 469.1771

Violations, Minn. Statutes 2016 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2016 354A.021

Term, Minn. Const. art 5 s 4, 2016 204D.02

Terms of office, Minn. Const. art 5 s 4

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2016 6.715, 2016 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2016 6.46, 2016 6.61

To Natural Resources Department, Minn. Statutes 2016 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2016 469.175, 2016 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2016 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, 2016 211C.01 to 2016 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2016 6.72, 2016 424A.02, 2016 424A.093, 2016 424B.08, 2016 424B.20