UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Aid payments, overpayments, adjustments, Minn. Statutes 2023 127A.41

Compliance

Basic skills revenue, expenditures reports, Minn. Statutes 2023 126C.15

Local government aid, Minn. Statutes 2023 477A.017

School district audits, Minn. Statutes 2023 6.65

Education Department

Duties, Minn. Statutes 2023 123B.77, 127A.17, 127A.19

Special education, third-party billings, revenues, Minn. Statutes 2023 125A.76

Encumbrances, fiscal year end, Minn. Statutes 2023 123B.76

Expenditures

Benefits, treatment, Minn. Statutes 2023 123B.77

Recognition and reporting, Minn. Statutes 2023 123B.76

Financial data, Minn. Statutes 2023 123B.77

General funds, net negative unreserved balances, Minn. Statutes 2023 123B.83

Liabilities, recognition and reporting, Minn. Statutes 2023 123B.76

Local government aid, Minn. Statutes 2023 477A.017

Local governments, duties generally, Minn. Statutes 2023 123B.77

Manual, Education Department, duties, Minn. Statutes 2023 127A.19

Operating debt

Expenditures, limitations, Minn. Statutes 2023 123B.83

Generally, Minn. Statutes 2023 123B.81

Reorganization operating debt, Minn. Statutes 2023 123B.82

Regional management information centers, Minn. Statutes 2023 123A.23 to 123A.26

School districts, duties generally, Minn. Statutes 2023 123B.77

Standards, operating debt, determination, Minn. Statutes 2023 123B.81

Tax increment financing districts, Minn. Statutes 2023 469.175