STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2019 6.715

Public funds, investigations about, Minn. Statutes 2019 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2019 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2019 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2019 127A.17

Local governments, auditor's duties, Minn. Statutes 2019 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2019 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2019 6.475

Reports, claims and controversies with United States, Minn. Statutes 2019 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2019 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2019 469.123

Assistance to public accountant, Minn. Statutes 2019 6.68

Charter schools, Minn. Statutes 2019 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors, Minn. Statutes 2019 6.551, 6.581

Costs, payment, Minn. Statutes 2019 6.581 to 6.60

Counties, Minn. Statutes 2019 6.48, 6.481, 6.54, 6.55

County hospitals, Minn. Statutes 2019 6.552

County nursing homes, Minn. Statutes 2019 6.552

Data, Minn. Statutes 2019 6.715, 13.392

Economic development authorities, Minn. Statutes 2019 469.100

Grantees, local governments, Minn. Statutes 2019 6.551

Housing and redevelopment authorities, Minn. Statutes 2019 469.013

Human services boards, Minn. Statutes 2019 402.065

Lake Superior Center Authority, Minn. Statutes 2019 85B.05

Local firefighter relief associations, Minn. Statutes 2019 69.021

Local government best practices reviews, Minn. Statutes 2019 6.78

Local police relief associations, Minn. Statutes 2019 69.021

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2019 6.54

Political subdivision, definition, Minn. Statutes 2019 6.465

Public accounts, cooperation, Minn. Statutes 2019 6.64 to 6.71

Public drainage systems, Minn. Statutes 2019 103E.661

Regional development commissions, Minn. Statutes 2019 462.396

Regional railroad authorities, Minn. Statutes 2019 398A.03

School districts, Minn. Statutes 2019 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2019 6.71

Senate and house of representatives, Minn. Statutes 2019 3.196

Soil and water conservation districts, Minn. Statutes 2019 103C.325

Solid waste management districts, Minn. Statutes 2019 115A.72

State contracts, Minn. Statutes 2019 16C.05

State High School League, Minn. Statutes 2019 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2019 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2019 354A.021

Volunteer firefighter relief associations, Minn. Statutes 2019 6.72

Watershed districts, Minn. Statutes 2019 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2019 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2019 41B.19

State bonds, destruction, duties, Minn. Statutes 2019 475.553

Trunk highway bonds, duties, Minn. Statutes 2019 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2019 204B.06

Defined, Minn. Statutes 2019 10A.01

Filing fees, Minn. Statutes 2019 204B.11

Major or minor political party candidates, Minn. Statutes 2019 200.02

Nominating petitions, signatures, Minn. Statutes 2019 204B.08

Cemetery associations, reports, Minn. Statutes 2019 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2019 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2019 10A.07

Defined as public official, Minn. Statutes 2019 10A.01

Economic interest disclosure, Minn. Statutes 2019 10A.09

Representation disclosure, Minn. Statutes 2019 10A.08

Cities

Audits and examinations, Minn. Statutes 2019 6.49 to 6.51

Change of name, Minn. Statutes 2019 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2019 412.151

Failing to submit financial reports, Minn. Statutes 2019 471.699

Local performance measurement reports, Minn. Statutes 2019 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2019 6.475

Claims and controversies with United States, Minn. Statutes 2019 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2019 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2019 15A.082

Conflicts of interest, Minn. Statutes 2019 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2019 6.581

Public accountants, Minn. Statutes 2019 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2019 8.02

Counties

Audits generally, Minn. Statutes 2019 6.48, 6.481

Financial statements, Minn. Statutes 2019 375.169, 375.17

Local performance measurement reports, Minn. Statutes 2019 6.91

Reports received, Minn. Statutes 2019 276.10, 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2019 385.21

Data

Audits and examinations, Minn. Statutes 2019 6.715

Collection, Minn. Statutes 2019 6.74

Debt service deficiency loans, certification, Minn. Statutes 2019 475A.03, 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2019 10A.01

Election contests, Minn. Statutes 2019 209.01

Recall of elected state officers, Minn. Statutes 2019 211C.01

Social Security law, Minn. Statutes 2019 355.01

Deputies, appointment, Minn. Statutes 2019 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2019 6.01, 6.481, 10.01

Economic development authorities, audit reports, Minn. Statutes 2019 469.100

Economic interest disclosure, Minn. Statutes 2019 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2019 10A.28

Contributions, limits, Minn. Statutes 2019 10A.27, 10A.273

Expenditures, limits, Minn. Statutes 2019 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2019 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2019 204D.02

State elections campaign account, Minn. Statutes 2019 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2019 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2019 43A.08

Deputies, Minn. Statutes 2019 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2019 6.582

Private secretary, Minn. Statutes 2019 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2019 352D.02

State auditor's audit guide task force, Minn. Statutes 2019 6.65

Unclassified employees, Minn. Statutes 2019 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2019 211C.01 to 211C.09

Financial reports, Minn. Statutes 2019 471.697 to 471.6985

Housing and redevelopment authorities, audits, Minn. Statutes 2019 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2019 6.48, 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2019 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2019 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2019 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2019 6.01

Land Exchange Board, duties, Minn. Statutes 2019 94.341

Land exchanges, duties, Minn. Statutes 2019 94.342

Lawsuits, expenses, Minn. Statutes 2019 6.92

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2019 6.47

Best practices reviews, Minn. Statutes 2019 6.78

Depositories, Minn. Statutes 2019 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2019 6.76

Outstanding obligations, reports received, Minn. Statutes 2019 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2019 6.80

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

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

Memberships

Housing Finance Agency, Minn. Statutes 2019 462A.04

Local Results and Innovation Council, Minn. Statutes 2019 6.90

Municipal audits and examinations

Accounting, Minn. Statutes 2019 6.61

Application, Minn. Statutes 2019 6.63

Assistance to public accountants, Minn. Statutes 2019 6.68

Certification of amounts due, Minn. Statutes 2019 6.60

Certified public accountants may perform, Minn. Statutes 2019 6.66

Cities, generally, Minn. Statutes 2019 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2019 6.52

Corporations created by municipalities, Minn. Statutes 2019 465.719

Costs of examination

Billing, payment, Minn. Statutes 2019 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2019 6.54

Claims for cost, payment, Minn. Statutes 2019 6.68

Collections, Minn. Statutes 2019 6.57

Tax levies, Minn. Statutes 2019 6.57, 6.62

Counties, generally, Minn. Statutes 2019 6.48, 6.481, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2019 6.481, 6.67

Federal funds received by state, Minn. Statutes 2019 6.515

Firefighter relief associations, Minn. Statutes 2019 6.495

First class cities, Minn. Statutes 2019 471.697

Governmental accounting information, Minn. Statutes 2019 6.68

Hospitals, Minn. Statutes 2019 6.552

Option D annual audits, Minn. Statutes 2019 367.36

Payment, Minn. Statutes 2019 6.60

Petitions for, Minn. Statutes 2019 6.54

Police relief associations, Minn. Statutes 2019 6.495

Postaudits, tax levy for costs, Minn. Statutes 2019 6.62

Procedures prescribed, Minn. Statutes 2019 6.65

Refusal to assist, Minn. Statutes 2019 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2019 6.55

School districts, Minn. Statutes 2019 6.51

Scope, prescribed, Minn. Statutes 2019 6.65

Statutory cities, Minn. Statutes 2019 412.02, 412.591

Subpoena powers, Minn. Statutes 2019 6.52

Tax levy for costs, Minn. Statutes 2019 6.57

Town audits, generally, Minn. Statutes 2019 6.51, 367.36

Notices of election, Minn. Statutes 2019 204B.34

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

Office, Minn. Statutes 2019 10.01

Payments to, school district audits, costs, Minn. Statutes 2019 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2019 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 2019 6.62

Private secretary, Minn. Statutes 2019 6.02

Property tax payment abstracts, Minn. Statutes 2019 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2019 41B.19

State rate, certification, Minn. Statutes 2019 275.02

Trunk highway bonds, duties, Minn. Statutes 2019 167.52

Public data, Minn. Statutes 2019 356.219

Public official, state auditor defined as, Minn. Statutes 2019 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2019 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2019 211C.01 to 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2019 8.02

Refusal to assist, Minn. Statutes 2019 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2019 144E.50

Reports given

Access to, Minn. Statutes 2019 6.70

Annual report, Minn. Statutes 2019 6.75

Cities, audits and examinations, Minn. Statutes 2019 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2019 471.699

Claims and controversies with United States, Minn. Statutes 2019 9.041

Counties, Minn. Statutes 2019 6.48, 6.481

Distribution to legislature, Minn. Statutes 2019 6.755

Examinations, Minn. Statutes 2019 6.581

Firefighter relief associations, audits and examinations, Minn. Statutes 2019 6.495

Housing and redevelopment authorities, audits, Minn. Statutes 2019 469.013

Lawsuits, expenses, Minn. Statutes 2019 6.92

Local police relief associations, Minn. Statutes 2019 6.495

Postemployment benefits trustee, Minn. Statutes 2019 471.6175

Public retirement plans, Minn. Statutes 2019 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2019 6.495

Tax increment financing, audit findings of noncompliance, Minn. Statutes 2019 469.1771

Traffic violations, administrative fines, Minn. Statutes 2019 169.999

Unauthorized diversion programs, Minn. Statutes 2019 477A.0175

Volunteer firefighter relief associations, Minn. Statutes 2019 6.72

Representation

Executive Council, Minn. Statutes 2019 9.011

Investment Board, Minn. Statutes 2019 11A.03

Land exchange board, Minn. Statutes 2019 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2019 353.03

Records Disposition Panel, Minn. Statutes 2019 138.17

Rural Finance Authority, Minn. Statutes 2019 41B.025

Voluntary Statewide Volunteer Firefighter Retirement Plan advisory board, Minn. Statutes 2019 353G.03

Representation disclosure, Minn. Statutes 2019 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2019 3A.01

Joint and survivor annuity computation, Minn. Statutes 2019 356.461

Retirement plan alternatives, Minn. Statutes 2019 352D.02

Retirement rights in public employment plans, Minn. Statutes 2019 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2019 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2019 41B.21

School districts, accounts, inspection, Minn. Statutes 2019 127A.41

Seal, duties, Minn. Statutes 2019 6.01

Sick leave, accrued, payments, Minn. Statutes 2019 15A.082

Social Security benefits, Minn. Statutes 2019 355.01, 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2019 4.06

State laws and statutes, free copies, Minn. Statutes 2019 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2019 6.79

State officer, state auditor defined as, Minn. Statutes 2019 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2019 209.01

Succession, to office of governor, Minn. Statutes 2019 4.06

Summary budget information and statements, Minn. Statutes 2019 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2019 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2019 469.175

Audit findings of noncompliance, Minn. Statutes 2019 469.1771

Violations, Minn. Statutes 2019 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2019 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2019 204D.02

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

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2019 6.715, 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2019 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2019 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2019 469.175, 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2019 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2019 211C.01 to 211C.09

Volunteer firefighter relief associations

Financial reports, Minn. Statutes 2019 424A.014