STATE AUDITOR

Access to data

Audits and examinations, Minn. Statutes 2024 6.715

Public funds, investigations about, Minn. Statutes 2024 609.465

Tax return data, job opportunity building zone, Minn. Statutes 2024 270B.15

Unemployment insurance, job opportunity building zone audit, Minn. Statutes 2024 268.19

Accounting and budgeting systems

Education Department, cooperation, Minn. Statutes 2024 127A.17

Local governments, auditor's duties, Minn. Statutes 2024 6.47

Appropriations to

Availability, appropriation for either year of biennium, Minn. Statutes 2024 16A.284

City and town accounting systems (CTAS), Minn. Statutes 2024 6.475

Reports, claims and controversies with United States, Minn. Statutes 2024 9.041

Tax increment financing, reporting and enforcement costs, Minn. Statutes 2024 469.177

Audits and examinations

Area redevelopment agencies, Minn. Statutes 2024 469.123

Assistance to public accountant, Minn. Statutes 2024 6.68

Charter schools, Minn. Statutes 2024 124E.16

Cities, see Municipal audits and examinations under this topic

Contractors, Minn. Statutes 2024 6.551, 6.581

Costs, payment, Minn. Statutes 2024 6.581 to 6.60

Counties, Minn. Statutes 2024 6.481, 6.54, 6.55

County hospitals, Minn. Statutes 2024 6.552

County nursing homes, Minn. Statutes 2024 6.552

Data, Minn. Statutes 2024 6.715, 13.392

Economic development authorities, Minn. Statutes 2024 469.100

Firefighters relief associations, Minn. Statutes 2024 6.72

Grantees, local governments, Minn. Statutes 2024 6.551

Housing and redevelopment authorities, Minn. Statutes 2024 469.013

Human services boards, Minn. Statutes 2024 402.065

Lake Superior Center Authority, Minn. Statutes 2024 85B.05

Local government best practices reviews, Minn. Statutes 2024 6.78

Municipal audits, see Municipal audits and examinations under this topic

Petitions for, Minn. Statutes 2024 6.54

Political subdivision, definition, Minn. Statutes 2024 6.465

Public accounts, cooperation, Minn. Statutes 2024 6.64 to 6.71

Public drainage systems, Minn. Statutes 2024 103E.661

Regional development commissions, Minn. Statutes 2024 462.396

Regional railroad authorities, Minn. Statutes 2024 398A.03

School districts, Minn. Statutes 2024 6.54, 123B.14, 123B.77

Scope, limitations, Minn. Statutes 2024 6.71

Senate and house of representatives, Minn. Statutes 2024 3.196

Soil and water conservation districts, Minn. Statutes 2024 103C.325

Solid waste management districts, Minn. Statutes 2024 115A.72

State contracts, Minn. Statutes 2024 16C.05

State High School League, Minn. Statutes 2024 128C.12, 128C.20

Statutory cities, see Municipal audits and examinations under this topic

Tax increment financing, Minn. Statutes 2024 469.1771

Teachers retirement, Saint Paul, Minn. Statutes 2024 354A.021

Watershed districts, Minn. Statutes 2024 103D.355

Bonds (public debt)

Bonds purchased by Investment Board, certification, Minn. Statutes 2024 475.73

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2024 41B.19

State bonds, destruction, duties, Minn. Statutes 2024 475.553

Trunk highway bonds, duties, Minn. Statutes 2024 167.52

Campaigns, see Election of under this topic

Candidates for office

Affidavits of candidacy, Minn. Statutes 2024 204B.06

Defined, Minn. Statutes 2024 10A.01

Filing fees, Minn. Statutes 2024 204B.11

Major or minor political party candidates, Minn. Statutes 2024 200.02

Nominating petitions, signatures, Minn. Statutes 2024 204B.08

Cemetery associations, reports, Minn. Statutes 2024 306.761

Certificates and certification, local performance measurement, Minn. Statutes 2024 6.91

Chief administrative deputy

Conflicts of interest, Minn. Statutes 2024 10A.07

Defined as public official, Minn. Statutes 2024 10A.01

Economic interest disclosure, Minn. Statutes 2024 10A.09

Representation disclosure, Minn. Statutes 2024 10A.08

Cities

Audits and examinations, Minn. Statutes 2024 6.49 to 6.51

Change of name, Minn. Statutes 2024 413.02

Delegating bookkeeping duties, reports received, Minn. Statutes 2024 412.151

Failing to submit financial reports, Minn. Statutes 2024 471.699

Local performance measurement reports, Minn. Statutes 2024 6.91

City and town accounting systems (CTAS) software, fees, Minn. Statutes 2024 6.475

Claims and controversies with United States, Minn. Statutes 2024 9.041

Compensation and salaries

Constitutional provisions, Minn. Const. art 5 s 4

Expense allowance, Minn. Statutes 2024 15A.081

Salary recommendations, Compensation Council, Minn. Statutes 2024 15A.082

Conflicts of interest, Minn. Statutes 2024 10A.07

Contracts and agreements

Private accounting and technical services entities, Minn. Statutes 2024 6.581

Public accountants, Minn. Statutes 2024 6.495

Correspondence, attorney general, record keeping, Minn. Statutes 2024 8.02

Counties

Audits generally, Minn. Statutes 2024 6.481

Financial statements, Minn. Statutes 2024 375.169, 375.17

Local performance measurement reports, Minn. Statutes 2024 6.91

Reports received, Minn. Statutes 2024 276.10, 471.70

County treasurers, failure to settle accounts, lawsuits, Minn. Statutes 2024 385.21

Data

Audits and examinations, Minn. Statutes 2024 6.715

Collection, Minn. Statutes 2024 6.74

Debt service deficiency loans, certification, Minn. Statutes 2024 475A.03, 475A.04

Definitions

Campaign finance and public disclosure, Minn. Statutes 2024 10A.01

Election contests, Minn. Statutes 2024 209.01

Recall of elected state officers, Minn. Statutes 2024 211C.01

Social Security law, Minn. Statutes 2024 355.01

Deputies, appointment, Minn. Statutes 2024 6.02

Duties generally, Minn. Const. art 5 s 4, Minn. Statutes 2024 6.01, 6.481, 10.01

Economic development authorities, audit reports, Minn. Statutes 2024 469.100

Economic interest disclosure, Minn. Statutes 2024 10A.09

Election contests, see Contested elections under ELECTIONS

Election of

Campaigns

Contribution or expenditure limit violations, Minn. Statutes 2024 10A.28

Contributions, limits, Minn. Statutes 2024 10A.27, 10A.273, 211A.14

Expenditures, limits, Minn. Statutes 2024 10A.25, 10A.255

Public subsidies, see under STATE ELECTIONS CAMPAIGN FUND

State elections campaign account allocations, Minn. Statutes 2024 10A.31, 10A.323

Candidates for office, see same under this topic

Requirements, Minn. Statutes 2024 204D.02

State elections campaign account, Minn. Statutes 2024 10A.31

Employees

Compensation and salaries, employees not covered by collective bargaining agreements, Minn. Statutes 2024 43A.18

Confidential secretary, unclassified service, Minn. Statutes 2024 43A.08

Deputies, Minn. Statutes 2024 6.02

Nonclerical positions, personnel plan, Minn. Statutes 2024 6.582

Private secretary, Minn. Statutes 2024 6.02

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2024 352D.02

State auditor's audit guide task force, Minn. Statutes 2024 6.65

Unclassified employees, Minn. Statutes 2024 43A.08

Executive officer

Designation, Minn. Const. art 5 s 1

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2024 211C.01 to 211C.09

Financial reports, Minn. Statutes 2024 471.697 to 471.6985

Firefighters relief associations

Actuarial valuations, Minn. Statutes 2024 424A.093

Financial reports, Minn. Statutes 2024 424A.014

Generally, Minn. Statutes 2024 6.72, 424A.02

Investment reports, Minn. Statutes 2024 424A.095

Prior relief associations, termination, Minn. Statutes 2024 424B.08

Housing and redevelopment authorities, audits, Minn. Statutes 2024 469.013

Human Services Department, county social welfare funds reports received, Minn. Statutes 2024 6.481

Impeachment, Minn. Const. art 8 s 2

Investigations

Audits defined as, Minn. Statutes 2024 6.715

Local governments, accounting and budgeting systems, Minn. Statutes 2024 6.47

Invoices, municipal audits and examinations, costs, interest, Minn. Statutes 2024 6.56

Judgments, execution of assignments and satisfactions, Minn. Statutes 2024 6.01

Land Exchange Board, duties, Minn. Statutes 2024 94.341

Land exchanges, duties, Minn. Statutes 2024 94.342

Lawsuits, expenses, Minn. Statutes 2024 6.92

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

Local governments, duties

Accounting and budgeting systems, Minn. Statutes 2024 6.47

Best practices reviews, Minn. Statutes 2024 6.78

Depositories, Minn. Statutes 2024 118A.04

Lobbyists expenditures, reports, Minn. Statutes 2024 6.76

Outstanding obligations, reports received, Minn. Statutes 2024 471.70

Services delivery, waiver or exemption from laws or rules, Minn. Statutes 2024 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 2024 462A.04

Municipal audits and examinations

Accounting, Minn. Statutes 2024 6.61

Application, Minn. Statutes 2024 6.63

Assistance to public accountants, Minn. Statutes 2024 6.68

Certification of amounts due, Minn. Statutes 2024 6.60

Certified public accountants may perform, Minn. Statutes 2024 6.66

Cities, generally, Minn. Statutes 2024 6.49, 6.50

Companies, duty to aid state auditor, Minn. Statutes 2024 6.52

Corporations created by municipalities, Minn. Statutes 2024 465.719

Costs of examination

Billing, payment, Minn. Statutes 2024 6.49, 6.56

Cities or school districts to bear, Minn. Statutes 2024 6.54

Claims for cost, payment, Minn. Statutes 2024 6.68

Collections, Minn. Statutes 2024 6.57

Tax levies, Minn. Statutes 2024 6.57, 6.62

Counties, generally, Minn. Statutes 2024 6.481, 6.54, 6.55

Evidence of wrongdoing, Minn. Statutes 2024 6.481, 6.67

Federal funds received by state, Minn. Statutes 2024 6.515

Firefighter relief associations, Minn. Statutes 2024 6.495

First class cities, Minn. Statutes 2024 471.697

Governmental accounting information, Minn. Statutes 2024 6.68

Hospitals, Minn. Statutes 2024 6.552

Option D annual audits, Minn. Statutes 2024 367.36

Payment, Minn. Statutes 2024 6.60

Petitions for, Minn. Statutes 2024 6.54

Police relief associations, Minn. Statutes 2024 6.495

Postaudits, tax levy for costs, Minn. Statutes 2024 6.62

Procedures prescribed, Minn. Statutes 2024 6.65

Refusal to assist, Minn. Statutes 2024 6.53

Resolution for examination, initiation of audit, Minn. Statutes 2024 6.55

School districts, Minn. Statutes 2024 6.51

Scope, prescribed, Minn. Statutes 2024 6.65

Statutory cities, Minn. Statutes 2024 412.02, 412.591

Subpoena powers, Minn. Statutes 2024 6.52

Tax levy for costs, Minn. Statutes 2024 6.57

Town audits, generally, Minn. Statutes 2024 6.51, 367.36

Notices of election, Minn. Statutes 2024 204B.34

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

Office, Minn. Statutes 2024 10.01

Payments to, school district audits, costs, Minn. Statutes 2024 123B.14

Personal property tax revenues, abstracts, Minn. Statutes 2024 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 2024 6.62

Private secretary, Minn. Statutes 2024 6.02

Property tax payment abstracts, Minn. Statutes 2024 276.09

Property taxes

General obligation bonds, Rural Finance Authority, duties, Minn. Statutes 2024 41B.19

State rate, certification, Minn. Statutes 2024 275.02

Trunk highway bonds, duties, Minn. Statutes 2024 167.52

Public official, state auditor defined as, Minn. Statutes 2024 10A.01

Public retirement plans, investment disclosure, Minn. Statutes 2024 356.219

Recall, Minn. Const. art 8 s 6, Minn. Statutes 2024 211C.01 to 211C.09

Records and record keeping, correspondence with attorney general, Minn. Statutes 2024 8.02

Refusal to assist, Minn. Statutes 2024 6.53

Regional emergency medical services boards, audit reports, Minn. Statutes 2024 144E.50

Reports given

Access to, Minn. Statutes 2024 6.70

Annual report, Minn. Statutes 2024 6.75

Cities, audits and examinations, Minn. Statutes 2024 6.49 to 6.51

Cities failing to submit financial reports, Minn. Statutes 2024 471.699

Claims and controversies with United States, Minn. Statutes 2024 9.041

Counties, Minn. Statutes 2024 6.481

Distribution to legislature, Minn. Statutes 2024 6.755

Examinations, Minn. Statutes 2024 6.581

Firefighter relief associations, audits and examinations, Minn. Statutes 2024 6.495

Firefighters relief associations, Minn. Statutes 2024 6.72

Forfeiture, Minn. Statutes 2024 609.5315

Housing and redevelopment authorities, audits, Minn. Statutes 2024 469.013

Lawsuits, expenses, Minn. Statutes 2024 6.92

Local police relief associations, Minn. Statutes 2024 6.495

Postemployment benefits trustee, Minn. Statutes 2024 471.6175

Public retirement plans, Minn. Statutes 2024 356.219

Revenue commissioner, financial compliance, Minn. Statutes 2024 6.495

Tax increment financing

Audit findings of noncompliance, Minn. Statutes 2024 469.1771

Increment transfer, spending plan, Minn. Statutes 2024 469.176

Traffic violations, administrative fines, Minn. Statutes 2024 169.999

Unauthorized diversion programs, Minn. Statutes 2024 477A.0175

Representation

Executive Council, Minn. Statutes 2024 9.011

Investment Board, Minn. Statutes 2024 11A.03

Land exchange board, Minn. Statutes 2024 94.341

Public Employees Retirement Association, board of trustees, Minn. Statutes 2024 353.03

Records Disposition Panel, Minn. Statutes 2024 138.17

Rural Finance Authority, Minn. Statutes 2024 41B.025

Statewide Volunteer Firefighter Plan advisory board, Minn. Statutes 2024 353G.03

Representation disclosure, Minn. Statutes 2024 10A.08

Retirement

Constitutional officer, state auditor defined as, Minn. Statutes 2024 3A.01

Joint and survivor annuity computation, Minn. Statutes 2024 356.461

Retirement plan alternatives, Minn. Statutes 2024 352D.02

Retirement rights in public employment plans, Minn. Statutes 2024 3.088

Revenue commissioner, financial compliance, Minn. Statutes 2024 6.495

Rural Finance Authority, lawsuits, service of process on, Minn. Statutes 2024 41B.21

School districts, accounts, inspection, Minn. Statutes 2024 127A.41

Seal, duties, Minn. Statutes 2024 6.01

Sick leave, accrued, payments, Minn. Statutes 2024 15A.082

Social Security benefits, Minn. Statutes 2024 355.01, 355.02

State auditor-elect, succession, to office of governor-elect, Minn. Statutes 2024 4.06

State laws and statutes, free copies, Minn. Statutes 2024 3C.12

State mandates, objection or reform resolutions, publication, Minn. Statutes 2024 6.79

State officer, state auditor defined as, Minn. Statutes 2024 211C.01

Statewide office, state auditor defined as, Minn. Statutes 2024 209.01

Succession, to office of governor, Minn. Statutes 2024 4.06

Summary budget information and statements, Minn. Statutes 2024 6.745, 471.6965, 471.698

Tax examiners, compensation and salaries, reimbursement due, Minn. Statutes 2024 274.10

Tax increment financing districts

Annual reporting requirements, Minn. Statutes 2024 469.175

Audit findings of noncompliance, Minn. Statutes 2024 469.1771

Violations, Minn. Statutes 2024 469.1771

Teachers retirement fund associations, articles of incorporation and bylaws updates, Minn. Statutes 2024 354A.021

Term, Minn. Const. art 5 s 4, Minn. Statutes 2024 204D.02

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

Theft, embezzlement, or unlawful use of public funds, reports received, Minn. Statutes 2024 6.715, 609.456

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

Transfer of powers

From public examiner, Minn. Statutes 2024 6.46, 6.61

To Natural Resources Department, Minn. Statutes 2024 84.027

Uniform financial accounting and reporting standards, Minn. Statutes 2024 469.175, 477A.017

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

Vacation, accrued leave, payments, Minn. Statutes 2024 15A.082

Violations and penalties, recall, Minn. Const. art 8 s 6, Minn. Statutes 2024 211C.01 to 211C.09