Title Minnesota Statutes, Minnesota Statutes

16A.42 CLAIMS: FORM, APPROVAL, REGISTER. § Subdivision 1.Form. The commissioner shall prescribe the form of a claim. § Subd. 2.Approval. If the claim is approved, the commissioner shall issue a payment in the amount of the claim. § Subd. 3. [Repealed, 1Sp1985 c 13 s 376] § Subd. …

16A.43 WARRANT A RECEIPT. The endorsement by the payee of a warrant is a receipt in full for the claim paid by the warrant. History: (70) 1905 c 96 s 2; 1909 c 120 s 3; 1917 c 480 s 4; 1955 c 863 s 6; 1984 c 628 art 2 s 1

16A.44 COMMISSIONER MAY COMPEL TESTIMONY. The commissioner may subpoena, administer oaths to, and examine under oath, the parties and witnesses to any transaction between the state and a person, partnership, or corporation. History: (72) 1917 c 498 s 2; 1955 c 863 s 7; 1973 c 492…

16A.45 OUTSTANDING UNPAID WARRANTS, CANCELLATION. § Subdivision 1.Cancel; credit. Once each fiscal year the commissioner shall cancel upon the books all outstanding unpaid commissioner's warrants that have been issued and delivered on or before June 30 of the preceding year and c…

16A.46 LOST OR DESTROYED WARRANT DUPLICATE; INDEMNITY. § Subdivision 1.Duplicate warrant. The commissioner may issue a duplicate of an unpaid warrant to an owner if the owner certifies that the original was lost or destroyed. The commissioner may require certification be document…

16A.47 COMMISSIONER'S ACCOUNT, DOCUMENT DUTIES. The commissioner shall make and keep in the department's office a record of all accounts and documents required by law to be returned to or filed with the commissioner. The commissioner shall file and keep all official receipts and …

16A.48 REFUND OF ERRONEOUS DEPOSITS. § Subdivision 1.Procedure. A verified claim may be submitted to the concerned agency head for refund of money in the treasury to which the state is not entitled. The claimant must submit with the claim a complete statement of facts and reasons…

16A.49 REFUNDS OF $1 OR LESS. A refund of $1 or less may not be paid from the treasury unless the receipts giving rise to the refund were $1 or less. The commissioner shall set requirements for the small refunds, which may differ from the procedure in section 16A.48. History: Ex1…

16A.50 FINANCIAL REPORT TO LEGISLATURE. By December 31 of each year, the commissioner shall report to the legislature on the operation of all state funds during the last fiscal year. The report shall contain financial statements and disclosures which show the state's financial op…

16A.53 BOOKKEEPING ACCOUNTS. § Subdivision 1.Funds and accounts created by law. When a law creates a fund or account in the treasury into which are deposited certain revenues and out of which certain expenditures are appropriated, the commissioner may consider the creation of the…

16A.54 GENERAL FUND DEFINED. Except as provided in section 16A.671, subdivision 3, the term "general fund" appearing in any existing or hereafter enacted law relating to revenues deposited in or expenditures appropriated from the treasury means such moneys as have been deposited …

16A.56 COMMISSIONER'S RECEIPT AND CLAIM DUTIES. The commissioner or a designee shall examine every receipt and claim, and if proper, approve them, name the account to be charged or credited, and issue payments to pay claims. History: (80-3) 1939 c 431 art 3 s 2; 1955 c 863 s 16; …

16A.57 APPROPRIATION, ALLOTMENT, AND WARRANT NEEDED. Unless otherwise expressly provided by law, state money may not be spent or applied without an appropriation, an allotment, and issuance of a warrant or electronic fund transfer. History: (80-4) 1939 c 431 art 3 s 3; 1955 c 863…

16A.58 COMMISSIONER CUSTODIAN OF PAYMENT DOCUMENTS. The commissioner or the head of a state agency designated by the commissioner is the custodian of original documents on which money has been or may be paid out of or received in the state treasury. History: (80-5) 1939 c 431 art…

16A.61 CERTIFICATE MONEY TO GENERAL FUND. The commissioner shall transfer money credited to a fund set up for paying off certificates of indebtedness to the general fund when the purpose of the certificates is accomplished. History: Ex1961 c 88 s 57; 1969 c 399 s 3; Ex1971 c 3 s …

16A.62 MONEY IN ABOLISHED FUND TO GENERAL FUND. Each June 30, the commissioner shall transfer to and credit to the general fund, money in a special fund or account abolished by law. History: Ex1967 c 48 s 97; 1969 c 399 s 4; 1984 c 628 art 2 s 1

16A.66 REFUNDING BONDS. § Subdivision 1.Authority; reduction of tax and appropriation for refunded bonds. The commissioner may, with the approval by resolution of the Executive Council, issue state bonds in accordance with section 16A.641 to refund any outstanding state bonds and…

16A.68 FEDERAL FUNDS TO THE GAME AND FISH ACCOUNT. § Subdivision 1.Pittman-Robertson Act funds. Federal aid reimbursements for the Pittman-Robertson account shall be deposited to the credit of the game and fish receipts account in the treasury. § Subd. 2.Dingell-Johnson Act funds…

16A.69 APPROPRIATIONS INTO SINGLE PROJECT ACCOUNT. § Subdivision 1.Appropriations into single project account. The commissioner shall place the money from two or more appropriations for the same or related projects in one account if all the appropriations do not lapse until their…

16A.72 INCOME CREDITED TO GENERAL FUND; EXCEPTIONS. All income, including fees or receipts of any nature, shall be credited to the general fund, except: (1) federal aid; (2) contributions, or reimbursements received for any account of any division or department for which an appro…

6.01 DUTIES, SEAL. The state auditor shall superintend and manage the fiscal concerns of the state as required by law. The state auditor may execute in behalf of the state assignments and satisfactions of judgments rendered in its favor. The state auditor shall have a seal bearin…

6.02 DEPUTIES, EMPLOYEES. The state auditor shall appoint a deputy, who may perform all the duties of the office when the auditor is absent or disabled. The state auditor may employ and at pleasure dismiss two additional deputies and a private secretary. This section does not inc…

6.215 [Obsolete]

6.46 TRANSFER OF POWERS OF PUBLIC EXAMINER TO STATE AUDITOR. Except as otherwise provided for in Laws 1973, chapter 492, relating to the legislative auditor, all the powers, duties and responsibilities of the public examiner relating to audits of cities of all classes, counties, …

6.465 DEFINITIONS. § Subdivision 1.Application. For the purposes of this chapter, the terms defined in this section have the meaning given them. § Subd. 2.Political subdivision. "Political subdivision" means a county, home rule charter or statutory city, town, school district, me…

6.47 ACCOUNTING AND BUDGETING SYSTEMS; INVESTIGATION, FORMS. The state auditor shall inquire into the accounting and budgeting systems of all political subdivisions and shall prescribe suitable systems of accounts and budgeting, and forms, books, and instructions concerning the s…

6.475 CITY AND TOWN ACCOUNTING SYSTEM SOFTWARE. (a) The state auditor may charge a onetime user fee to cities, towns, and other government entities for the development, maintenance, and distribution of the small city and town accounting system software. The amount of this fee sha…

6.481 COUNTY AUDITS. § Subdivision 1.Powers and duties. All the powers and duties conferred and imposed upon the state auditor shall be exercised and performed by the state auditor in respect to the offices, institutions, public property, and improvements of several counties of t…

6.49 CITIES OF FIRST CLASS. All powers and duties conferred and imposed upon the state auditor with respect to state and county officers, institutions, property, and improvements are hereby extended to cities of the first class. Copies of the written report of the state auditor o…

6.495 EXAMINATION OF FIRE RELIEF ASSOCIATIONS. § Subdivision 1.Audit and examinations. All powers and duties conferred and imposed upon the state auditor with respect to state, county, and first-class city officers, institutions, and property are hereby extended to the various fi…

6.496 VOLUNTEER FIREFIGHTER RELIEF ASSOCIATIONS; STATE BOARD OF INVESTMENT OPTIONS. (a) Annually, on or before March 1, the state auditor shall provide all volunteer firefighter relief associations with recent and historic investment performance results of the various accounts of…

6.50 CITIES OF SECOND, THIRD, OR FOURTH CLASS. The state auditor shall have like power and duty to supervise the accounts of all cities not included in section 6.49. The state auditor may require the financial officers of any city not included in section 6.49 to send all books, a…

6.51 OTHER POLITICAL SUBDIVISIONS. All powers and duties of the state auditor herein imposed and conferred with respect to the supervision, inspection, and examination of books and accounts of cities in section 6.50 are herewith extended to all political subdivisions of this stat…

6.515 AUDIT OF FEDERAL MONEY. The state auditor, in respect to any political subdivision subject to the state auditor's audit jurisdiction provided by this chapter, is empowered to examine all accounts and records of the subdivision relating to funds consisting in whole or part o…

6.52 TESTIMONIAL POWERS. In all matters relating to official duties, the state auditor shall have the powers possessed by courts of law to issue subpoenas and cause them to be served and enforced. All state and county auditors, treasurers, and other public officials, and their re…

6.53 REFUSAL TO ASSIST; PENALTY. Every person who shall refuse or neglect to obey any lawful direction of the state auditor, or the auditor's deputy or assistants; withhold any information, book, record, paper, or other thing called for by the auditor for the purpose of examinati…

6.54 EXAMINATION OF POLITICAL SUBDIVISION RECORDS; PETITION. § Subdivision 1.Petition of voters for audit. The registered voters in a political subdivision other than a town or school district or the electors at an annual or special town meeting of a town may petition the state a…

6.55 EXAMINATION OF RECORDS; RESOLUTION OF GOVERNING BODY. The governing body of any political subdivision by appropriate resolution may ask the state auditor to examine the books, records, accounts and affairs of their government, or of any organizational unit, activity, project…

6.551 EXAMINATION OF GRANTEES AND CONTRACTORS OF POLITICAL SUBDIVISIONS. The state auditor may examine the books, records, documents, and accounting procedures and practices of a contractor or grantee of a political subdivision pursuant to section 16C.05, subdivision 5. The exami…

6.552 AUDIT OF COUNTY OR MUNICIPAL HOSPITALS AND COUNTY NURSING HOMES. § Subdivision 1.Hospitals. Notwithstanding the provisions of any law to the contrary, any county or municipal hospital board may employ a certified public accountant to annually audit and examine the books of …

6.56 COST OF EXAMINATION, PAYMENT. § Subdivision 1. [Repealed, 2008 c 200 s 22] § Subd. 2.Billings by state auditor. Upon the examination of the books, records, accounts, and affairs of any political subdivision, as provided by law, such political subdivision shall be liable to t…

6.57 COST OF EXAMINATION, COLLECTION. On July 1 of each year, the state auditor shall certify all uncollected claims for the examination of any political subdivision that have remained unpaid for a period of three months from the date of such claim. The auditor shall forthwith no…

6.581 STATE AUDITOR ENTERPRISE FUND. § Subdivision 1. [Repealed, 1Sp2017 c 4 art 2 s 66] § Subd. 2.Contract with private parties; equipment acquisition. When full-time personnel are not available, the state auditor may contract with a private entity for accounting and other techn…

6.582 PERSONNEL PLAN. Notwithstanding any law to the contrary, the state auditor shall develop and implement for nonclerical positions in the Office of the State Auditor a personnel recruitment and hiring plan. The plan shall be approved by the commissioner of management and budg…

6.59 CLAIM OF STATE FOR COST OF EXAMINATION, CONTEST. On or before September 1 of each year, following service of the notice, any political subdivision may serve notice, in writing, upon the attorney general that it desires to contest the legality of the state's claim, and the at…

6.60 STATE AUDITOR, CERTIFICATION OF AMOUNTS DUE. On October 1 of each year, the state auditor shall certify the respective amounts due the state from the various political subdivisions, including interest computed to July first, following, to the county auditor of the county hav…