UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Aid payments, overpayments, adjustments, Minn. Statutes 2012 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2012 126C.15

Local government aid, Minn. Statutes 2012 477A.017

School district audits, Minn. Statutes 2012 6.65

School districts, Minn. Statutes 2012 123B.57

Education Department

Duties, generally, Minn. Statutes 2012 127A.17, 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2012 125A.76

Education Department, duties, Minn. Statutes 2012 123B.77

Encumbrances, fiscal year end, Minn. Statutes 2012 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2012 123B.77

Recognition and reporting, Minn. Statutes 2012 123B.76

Financial data, Minn. Statutes 2012 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2012 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2012 123B.76

Local government aid, Minn. Statutes 2012 477A.017

Local governments, duties generally, Minn. Statutes 2012 123B.77

Manual, Education Department, duties, Minn. Statutes 2012 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2012 123B.83

Generally, Minn. Statutes 2012 123B.81

Reorganization operating debt, Minn. Statutes 2012 123B.82

Regional management information centers, Minn. Statutes 2012 123A.23 to 123A.26

School districts, duties generally, Minn. Statutes 2012 123B.77

Standards

Alternative facilities accounts, Minn. Statutes 2012 123B.59

Operating debt, determination, Minn. Statutes 2012 123B.81

Tax increment financing districts, Minn. Statutes 2012 469.175