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Minnesota Legislature

Office of the Revisor of Statutes

STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2018 6.715

Public funds, investigations about, Minn. Statutes 2018 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2018 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2018 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2018 127A.17

Local governments, auditor's duties, Minn. Statutes 2018 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2018 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2018 6.475

Reports, claims and controversies with United States, Minn. Statutes 2018 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2018 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2018 469.123

Assistance to public accountant, Minn. Statutes 2018 6.68

Charter schools, Minn. Statutes 2018 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors, Minn. Statutes 2018 6.551, 2018 6.581

Costs, payment, Minn. Statutes 2018 6.581 to 2018 6.60

Counties, Minn. Statutes 2018 6.48, 2018 6.481, 2018 6.54, 2018 6.55

County hospitals, Minn. Statutes 2018 6.552

County nursing homes, Minn. Statutes 2018 6.552

Data, Minn. Statutes 2018 6.715, 2018 13.392

Economic development authorities, Minn. Statutes 2018 469.100

Grantees, local governments, Minn. Statutes 2018 6.551

Housing and redevelopment authorities, Minn. Statutes 2018 469.013

Human services boards, Minn. Statutes 2018 402.065

Lake Superior Center Authority, Minn. Statutes 2018 85B.05

Local firefighter relief associations, Minn. Statutes 2018 69.021

Local government best practices reviews, Minn. Statutes 2018 6.78

Local police relief associations, Minn. Statutes 2018 69.021

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2018 6.54

Political subdivision, definition, Minn. Statutes 2018 6.465

Public accounts, cooperation, Minn. Statutes 2018 6.64 to 2018 6.71

Public drainage systems, Minn. Statutes 2018 103E.661

Regional development commissions, Minn. Statutes 2018 462.396

Regional railroad authorities, Minn. Statutes 2018 398A.03

School districts, Minn. Statutes 2018 6.54, 2018 123B.14, 2018 123B.77

Scope, limitations, Minn. Statutes 2018 6.71

Senate and house of representatives, Minn. Statutes 2018 3.196

Soil and water conservation districts, Minn. Statutes 2018 103C.325

Solid waste management districts, Minn. Statutes 2018 115A.72

State contracts, Minn. Statutes 2018 16C.05

State High School League, Minn. Statutes 2018 128C.12, 2018 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2018 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2018 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2018 6.72

Watershed districts, Minn. Statutes 2018 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2018 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2018 41B.19

State bonds, destruction, duties, Minn. Statutes 2018 475.553

Trunk highway bonds, duties, Minn. Statutes 2018 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2018 204B.06

Defined, Minn. Statutes 2018 10A.01

Filing fees, Minn. Statutes 2018 204B.11

Major or minor political party candidates, Minn. Statutes 2018 200.02

Nominating petitions, signatures, Minn. Statutes 2018 204B.08

Cemetery associations, reports, Minn. Statutes 2018 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2018 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2018 10A.07

Defined as public official, Minn. Statutes 2018 10A.01

Economic interest disclosure, Minn. Statutes 2018 10A.09

Representation disclosure, Minn. Statutes 2018 10A.08

Cities

Audits and examinations, Minn. Statutes 2018 6.49 to 2018 6.51

Change of name, Minn. Statutes 2018 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2018 412.151

Failing to submit financial reports, Minn. Statutes 2018 471.699

Local performance measurement reports, Minn. Statutes 2018 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2018 6.475

Claims and controversies with United States, Minn. Statutes 2018 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2018 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2018 15A.082

Conflicts of interest, Minn. Statutes 2018 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2018 6.581

Public accountants, Minn. Statutes 2018 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2018 8.02

Counties

Audits generally, Minn. Statutes 2018 6.48, 2018 6.481

Financial statements, Minn. Statutes 2018 375.169, 2018 375.17

Local performance measurement reports, Minn. Statutes 2018 6.91

Reports received, Minn. Statutes 2018 276.10, 2018 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2018 385.21

Data

Audits and examinations, Minn. Statutes 2018 6.715

Collection, Minn. Statutes 2018 6.74

Debt service deficiency loans, certification, Minn. Statutes 2018 475A.03, 2018 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2018 10A.01

Election contests, Minn. Statutes 2018 209.01

Recall of elected state officers, Minn. Statutes 2018 211C.01

Social Security law, Minn. Statutes 2018 355.01

Deputies, appointment, Minn. Statutes 2018 6.02

Duties generally, Minn. Const. art 5 s 4, 2018 6.01, 2018 6.481, 2018 10.01

Economic development authorities, audit reports, Minn. Statutes 2018 469.100

Economic interest disclosure, Minn. Statutes 2018 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2018 10A.28

Contributions, limits, Minn. Statutes 2018 10A.27, 2018 10A.273

Expenditures, limits, Minn. Statutes 2018 10A.25, 2018 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2018 10A.31, 2018 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2018 204D.02

State elections campaign account, Minn. Statutes 2018 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2018 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2018 43A.08

Deputies, Minn. Statutes 2018 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2018 6.582

Private secretary, Minn. Statutes 2018 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2018 352D.02

State auditor's audit guide task force, Minn. Statutes 2018 6.65

Unclassified employees, Minn. Statutes 2018 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, 2018 211C.01 to 2018 211C.09

Financial reports, Minn. Statutes 2018 471.697 to 2018 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2018 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2018 6.48, 2018 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2018 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2018 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2018 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2018 6.01

Land Exchange Board, duties, Minn. Statutes 2018 94.341

Land exchanges, duties, Minn. Statutes 2018 94.342

Lawsuits, expenses, Minn. Statutes 2018 6.92

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2018 6.47

Best practices reviews, Minn. Statutes 2018 6.78

Depositories, Minn. Statutes 2018 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2018 6.76

Outstanding obligations, reports received, Minn. Statutes 2018 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2018 6.80

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

Local relief associations, financial reports, Minn. Statutes 2018 69.051

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

Memberships

Housing Finance Agency, Minn. Statutes 2018 462A.04

Local Results and Innovation Council, Minn. Statutes 2018 6.90

Municipal audits and examinations

Accounting, Minn. Statutes 2018 6.61

Application, Minn. Statutes 2018 6.63

Assistance to public accountants, Minn. Statutes 2018 6.68

Certification of amounts due, Minn. Statutes 2018 6.60

Certified public accountants may perform, Minn. Statutes 2018 6.66

Cities, generally, Minn. Statutes 2018 6.49, 2018 6.50

Companies, duty to aid state auditor, Minn. Statutes 2018 6.52

Corporations created by municipalities, Minn. Statutes 2018 465.719

Costs of examination

Billing, payment, Minn. Statutes 2018 6.49, 2018 6.56

Cities or school districts to bear, Minn. Statutes 2018 6.54

Claims for cost, payment, Minn. Statutes 2018 6.68

Collections, Minn. Statutes 2018 6.57

Tax levies, Minn. Statutes 2018 6.57, 2018 6.62

Counties, generally, Minn. Statutes 2018 6.48, 2018 6.481, 2018 6.54, 2018 6.55

Evidence of wrongdoing, Minn. Statutes 2018 6.481, 2018 6.67

Federal funds received by state, Minn. Statutes 2018 6.515

Firefighter relief associations, Minn. Statutes 2018 6.495

First class cities, Minn. Statutes 2018 471.697

Governmental accounting information, Minn. Statutes 2018 6.68

Hospitals, Minn. Statutes 2018 6.552

Option D annual audits, Minn. Statutes 2018 367.36

Payment, Minn. Statutes 2018 6.60

Petitions for, Minn. Statutes 2018 6.54

Police relief associations, Minn. Statutes 2018 6.495

Postaudits, tax levy for costs, Minn. Statutes 2018 6.62

Procedures prescribed, Minn. Statutes 2018 6.65

Refusal to assist, Minn. Statutes 2018 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2018 6.55

School districts, Minn. Statutes 2018 6.51

Scope, prescribed, Minn. Statutes 2018 6.65

Statutory cities, Minn. Statutes 2018 412.02, 2018 412.591

Subpoena powers, Minn. Statutes 2018 6.52

Tax levy for costs, Minn. Statutes 2018 6.57

Town audits, generally, Minn. Statutes 2018 6.51, 2018 367.36

Municipal fire departments, financial reports, Minn. Statutes 2018 69.051

Notices of election, Minn. Statutes 2018 204B.34

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

Office, Minn. Statutes 2018 10.01

Payments to, school district audits, costs, Minn. Statutes 2018 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2018 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 2018 6.62

Private secretary, Minn. Statutes 2018 6.02

Property tax payment abstracts, Minn. Statutes 2018 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2018 41B.19

State rate, certification, Minn. Statutes 2018 275.02

Trunk highway bonds, duties, Minn. Statutes 2018 167.52

Public data, Minn. Statutes 2018 356.219

Public official, state auditor defined as, Minn. Statutes 2018 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2018 356.219

Recall, Minn. Const. art 8 s 6, 2018 211C.01 to 2018 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2018 8.02

Refusal to assist, Minn. Statutes 2018 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2018 144E.50

Reports given

Access to, Minn. Statutes 2018 6.70

Annual report, Minn. Statutes 2018 6.75

Cities, audits and examinations, Minn. Statutes 2018 6.49 to 2018 6.51

Cities failing to submit financial reports, Minn. Statutes 2018 471.699

Claims and controversies with United States, Minn. Statutes 2018 9.041

Counties, Minn. Statutes 2018 6.48, 2018 6.481

Distribution to legislature, Minn. Statutes 2018 6.755

Examinations, Minn. Statutes 2018 6.581

Firefighter relief associations, audits and examinations, Minn. Statutes 2018 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2018 469.013

Lawsuits, expenses, Minn. Statutes 2018 6.92

Local firefighter relief associations, financial compliance reports, failure to file, Minn. Statutes 2018 69.051

Local police relief associations, Minn. Statutes 2018 6.495, 2018 69.051

Postemployment benefits trustee, Minn. Statutes 2018 471.6175

Public retirement plans, Minn. Statutes 2018 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2018 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2018 469.1771

Traffic violations, administrative fines, Minn. Statutes 2018 169.999

Unauthorized diversion programs, Minn. Statutes 2018 477A.0175

Volunteer firefighter relief associations, Minn. Statutes 2018 6.72

Representation disclosure, Minn. Statutes 2018 10A.08

Representation

Executive Council, Minn. Statutes 2018 9.011

Investment Board, Minn. Statutes 2018 11A.03

Land exchange board, Minn. Statutes 2018 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2018 353.03

Records Disposition Panel, Minn. Statutes 2018 138.17

Rural Finance Authority, Minn. Statutes 2018 41B.025

Voluntary Statewide Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2018 353G.03

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2018 3A.01

Joint and survivor annuity computation, Minn. Statutes 2018 356.461

Retirement plan alternatives, Minn. Statutes 2018 352D.02

Retirement rights in public employment plans, Minn. Statutes 2018 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2018 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2018 41B.21

School districts, accounts, inspection, Minn. Statutes 2018 127A.41

Seal, duties, Minn. Statutes 2018 6.01

Sick leave, accrued, payments, Minn. Statutes 2018 15A.082

Social Security benefits, Minn. Statutes 2018 355.01, 2018 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2018 4.06

State laws and statutes, free copies, Minn. Statutes 2018 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2018 6.79

State officer, state auditor defined as, Minn. Statutes 2018 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2018 209.01

Succession, to office of governor, Minn. Statutes 2018 4.06

Summary budget information and statements, Minn. Statutes 2018 6.745, 2018 471.6965, 2018 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2018 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2018 469.175

Audit findings of noncompliance, Minn. Statutes 2018 469.1771

Violations, Minn. Statutes 2018 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2018 354A.021

Term, Minn. Const. art 5 s 4, 2018 204D.02

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

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2018 6.715, 2018 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2018 6.46, 2018 6.61

To Natural Resources Department, Minn. Statutes 2018 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2018 469.175, 2018 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2018 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, 2018 211C.01 to 2018 211C.09

Volunteer firefighter relief associations, Minn. Statutes 2018 6.72, 2018 424A.02, 2018 424A.093, 2018 424B.08, 2018 424B.20