UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Aid payments, overpayments, adjustments, Minn. Statutes 2022 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2022 126C.15

Local government aid, Minn. Statutes 2022 477A.017

School district audits, Minn. Statutes 2022 6.65

Education Department

Duties, Minn. Statutes 2022 123B.77, 127A.17, 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2022 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2022 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2022 123B.77

Recognition and reporting, Minn. Statutes 2022 123B.76

Financial data, Minn. Statutes 2022 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2022 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2022 123B.76

Local government aid, Minn. Statutes 2022 477A.017

Local governments, duties generally, Minn. Statutes 2022 123B.77

Manual, Education Department, duties, Minn. Statutes 2022 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2022 123B.83

Generally, Minn. Statutes 2022 123B.81

Reorganization operating debt, Minn. Statutes 2022 123B.82

Regional management information centers, Minn. Statutes 2022 123A.23 to 123A.26

School districts, duties generally, Minn. Statutes 2022 123B.77

Standards, operating debt, determination, Minn. Statutes 2022 123B.81

Tax increment financing districts, Minn. Statutes 2022 469.175