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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 2018 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2018 126C.15

Local government aid, Minn. Statutes 2018 477A.017

School district audits, Minn. Statutes 2018 6.65

Education Department

Duties, Minn. Statutes 2018 123B.77, 2018 127A.17, 2018 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2018 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2018 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2018 123B.77

Recognition and reporting, Minn. Statutes 2018 123B.76

Financial data, Minn. Statutes 2018 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2018 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2018 123B.76

Local government aid, Minn. Statutes 2018 477A.017

Local governments, duties generally, Minn. Statutes 2018 123B.77

Manual, Education Department, duties, Minn. Statutes 2018 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2018 123B.83

Generally, Minn. Statutes 2018 123B.81

Reorganization operating debt, Minn. Statutes 2018 123B.82

Regional management information centers, Minn. Statutes 2018 123A.23 to 2018 123A.26

School districts, duties generally, Minn. Statutes 2018 123B.77

Standards, operating debt, determination, Minn. Statutes 2018 123B.81

Tax increment financing districts, Minn. Statutes 2018 469.175