Chapter 16A — Department of Management and Budget; Commissioner; Employees

16A.01 Department of Management and Budget; Commissioner; Employees Creates the Department of Management and Budget and sets up the commissioner's role as the state's top financial … 16A.011 Definitions Defines key terms used in Minnesota's finance laws, like agency, appropriation, biennium, and fiscal year. 16A.012 Warrants; Discounts Bars the finance commissioner from buying warrants below face value or taking fees beyond their salary. 16A.013 Gifts; Acceptance Allows the state to accept gifts, bequests, and donations on behalf of state agencies and institutions. 16A.014 Administration of Gifts Requires gifts accepted by the state to be managed according to the donor's terms and handled like other state funds. 16A.015 Investment of Gifts Requires donated funds meant to be kept invested to be invested the same way as state school funds. 16A.016 Payment; Appropriation Lets state agencies spend donated funds for their intended purpose and appropriates money from gift funds. 16A.02 Section repealed by 1984 legislation reorganizing state government operations. 16A.04 Budget and Cash Projection Requires the commissioner to prepare the state's two-year budget with revenue and spending projections. 16A.041 Rulemaking Gives the finance commissioner power to make rules about the department's duties under state law. 16A.05 Requires the commissioner to provide financial statements and reports on state fund conditions. 16A.055 Commissioner's Duties Lists the commissioner's core duties including managing state money, keeping accounts, and running the accounting … 16A.056 Website With Searchable Database on State Expenditures Requires the commissioner to report to the legislature on state government performance and spending results. 16A.0561 Mapped Data on Expenditures Requires the commissioner to report biannually on improper payments and recovery efforts across state agencies. 16A.057 Internal Controls and Internal Auditing Requires agencies to review and update their performance measures and report results to the legislature. 16A.06 Additional Commissioner Duties and Powers Requires the commissioner to keep centralized accounts for all state money and manage special revenue funds. 16A.061 May Issue Commemorative Medallions Requires agencies to use the state's central accounting system for all financial transactions. 16A.065 Prepay Software, Subscriptions, United States Documents Authorizes the commissioner to set up a statewide electronic funds transfer system for state payments. 16A.067 Taxpayer Receipt Allows the commissioner to accept electronic signatures and records for state financial transactions. 16A.07 Requires agencies to deposit state money with the commissioner and sets rules for handling receipts. 16A.08 Requires the commissioner to do pre-audits of all state payments before money goes out. 16A.09 Sets rules for paying bills owed by state agencies, including deadlines and interest on late payments. 16A.091 Accountability and Performance Management Sets rules for accounts receivable, including when debts owed to the state can be written off. 16A.095 State Budget System Allows the state to collect fees for dishonored checks and electronic payments. 16A.10 Budget Preparation Sets rules for the state's internal auditing of agencies and financial operations. 16A.101 Service Contracts; Expenditures Requires the commissioner to report on state debt levels to the legislature each year. 16A.102 Budgeting Revenues Relative to Personal Income Creates rules about how the state prepares and manages its capital budget for buildings and infrastructure. 16A.103 Forecasts of Revenue and Expenditures Requires the commissioner to prepare and publish a comprehensive annual financial report for the state. 16A.105 Debt Capacity Forecast Creates a local government pay equity reporting requirement through the commissioner. 16A.106 Requires agencies to report grant spending and outcomes to the commissioner. 16A.11 Budget to Legislature Requires the governor to submit a detailed budget to the legislature at the start of each session. 16A.115 Relocation Requests Allows the commissioner to hire a risk manager and buy insurance to protect state property and employees. 16A.12 Sets rules for how the state invests its cash and manages the state's investment portfolio. 16A.122 Work Force Planning and Reporting Sets rules for how agencies track and report their spending on information technology projects. 16A.123 Authorizes the commissioner to set up a working capital fund for central services provided to agencies. 16A.124 Prompt Payment of State Agency Bills Required Sets interest rates the state pays on late vendor payments and court judgments. 16A.1245 Prompt Payment to Subcontractors Sets rules for state employee relocation expense reimbursement. 16A.125 State Trust Lands Creates and manages the state's compensating fund for balancing accounts. 16A.126 Revolving Fund Billing Governs the deposit and investment of state funds in financial institutions. 16A.127 Indirect Costs Authorizes the state to invest in certain securities and financial instruments. 16A.128 Sets rules for investing state bond proceeds and related funds. 16A.1281 Requires the State Board of Investment to adopt policies for investing state trust funds. 16A.1283 Legislative Approval Required for Fees Restricts state investments in companies that boycott Israel. 16A.1285 Departmental Earnings; Charges Levied by Agency Restricts state pension fund investments in Iran and Sudan due to human rights concerns. 16A.1286 Statewide Systems Account Restricts state investment in thermal coal companies to address climate-related financial risk. 16A.129 Other Commissioner Powers Creates the environmental trust fund from state lottery proceeds for environmental projects. 16A.13 Federal Tax Withholding Sets deadlines for closing state financial books after each fiscal year ends. 16A.131 Deductions for United States Securities, Transit Cards Creates a budget reserve account to protect state finances during economic downturns. 16A.132 Requires the commissioner to make revenue and spending forecasts twice a year. 16A.133 Credit Union, Parking, Other Deductions Creates a stadium reserve to ensure the state can cover its share of stadium financing. 16A.1335 Employee Salaries and Benefits in Event of State Government Shutdown Establishes a cash flow account to manage timing differences in state revenue and spending. 16A.134 Charitable Organizations Payroll Deductions Requires a positive general fund balance in budget forecasts before new spending can be approved. 16A.138 Officials Not to Exceed Appropriation Restricts the use of one-time money for ongoing spending commitments. 16A.139 Misappropriation of Money Requires agencies to return unspent appropriation balances to the general fund at fiscal year end. 16A.14 Allotment and Encumbrance System Creates the state's payroll system and sets rules for paying state employees. 16A.15 Accounting System; Allotment and Encumbrance Sets rules for managing state appropriations, allotments, and encumbrances of public funds. 16A.151 Proceeds of Litigation or Settlement Creates special revenue funds for dedicated state revenue sources. 16A.152 Budget Reserve and Cash Flow Accounts Establishes the budget reserve and cash flow accounts and sets their target balances. 16A.1521 Requires the commissioner to report on tax expenditures like credits and deductions. 16A.1522 Governs transfers between the general fund and other state funds. 16A.1523 Creates the clean water fund from the clean water, land, and legacy amendment. 16A.153 Creates the arts and cultural heritage fund from the legacy amendment sales tax. 16A.154 Requires the commissioner to prepare a tax incidence study showing who bears the tax burden. 16A.1541 Creates the outdoor heritage fund from the legacy amendment sales tax. 16A.155 Refunds; Charged When Paid Creates the parks and trails fund from the legacy amendment sales tax. 16A.16 Authorizes the commissioner to set standard travel expense reimbursement rates for state employees. 16A.17 Preparation of State Payroll Creates the state's centralized purchasing card and travel card programs. 16A.18 Accounting, Payroll for Courts, Legislature Governs how state agencies manage and dispose of surplus personal property. 16A.19 Retirement, Social Security Deficiencies Sets rules for transferring funds between agencies and between appropriation accounts. 16A.25 Sale of Securities Before Maturity Gives the commissioner authority to borrow short-term to meet the state's cash flow needs. 16A.26 One Depository Account for Each Tax Authorizes the state to issue certificates of indebtedness for short-term borrowing. 16A.27 State Funds; Deposit; Control by Commissioner Authorizes the state to issue general obligation bonds and sets the basic framework. 16A.271 Depositories, Designation Authorizes the state to issue tax anticipation notes to manage cash flow. 16A.272 Deposits of Certain Funds of Public Corporations, Security Sets limits and terms for tax anticipation notes issued by the state. 16A.273 Inducements to Make Deposits Authorizes the state to issue budget reserve notes during a budget shortfall. 16A.275 Agency Receipts; Deposit, Report, Credit Authorizes the state to hold highway bond proceeds in trust and invest them. 16A.276 Cash Overage and Shortage Account Sets terms and conditions for trunk highway bonds issued by the state. 16A.28 Treatment of Unused Appropriations Sets detailed procedures for issuing and selling state bonds. 16A.281 Appropriations to Legislature Creates a debt service fund for paying off state bonds as they come due. 16A.283 Appropriations to Courts Allows the state to issue refunding bonds to replace existing bonds at better interest rates. 16A.284 Appropriations to Constitutional Officers Establishes a maximum amount of state general obligation bonds that can be outstanding. 16A.2845 Appropriations to Office of the Governor Creates a capital asset preservation and replacement account for state building maintenance. 16A.285 Allowed Appropriation Transfers Requires a capital budget forecast to plan the state's long-term building and infrastructure needs. 16A.286 Transfer; Disaster Assistance Contingency Account Requires disclosure of bond-related fees and costs to the legislature. 16A.287 Sets rules for state bonds that qualify for federal tax exemptions. 16A.30 Creates the state's petty cash fund system for small day-to-day purchases. 16A.35 Creates a suspense account for unidentified state receipts that cannot be immediately classified. 16A.36 Grants From and Advances to United States Governs the state's management of federal funds received by Minnesota agencies. 16A.40 Warrants and Electronic Fund Transfers Requires the commissioner to manage a state revolving fund for certain interagency transactions. 16A.401 Virtual Payments Authorized Creates the tobacco use prevention and local public health endowment. 16A.41 Claims Against State Creates a state aid processing system for distributing money to local governments. 16A.42 Claims: Form, Approval, Register Governs the state's system for processing and distributing local government aid payments. 16A.43 Warrant a Receipt Governs how public pension and retirement funds report their financial status. 16A.44 Commissioner May Compel Testimony Sets investment policies for public employee retirement funds. 16A.45 Outstanding Unpaid Warrants, Cancellation Requires the State Board of Investment to review pension fund investment performance. 16A.46 Lost or Destroyed Warrant Duplicate; Indemnity Creates the state's workers' compensation self-insurance fund for state employees. 16A.461 Duplicate Bonds Issued Creates a health care access fund to expand health coverage for uninsured Minnesotans. 16A.462 Execution of Duplicates Creates a prescription drug assistance fund for eligible Minnesotans. 16A.463 Delivery of Duplicates; Bond Creates a workers' compensation special fund for paying certain worker injury claims. 16A.464 Bond, When Canceled Creates the workers' compensation assigned risk plan account. 16A.47 Commissioner's Account, Document Duties Authorizes agencies to carry over certain unspent funds from one fiscal year to the next. 16A.48 Refund of Erroneous Deposits Creates a targeted community capital project grant program for local infrastructure. 16A.49 Refunds of $1 or Less Establishes an asset preservation program for maintaining state-owned buildings. 16A.50 Financial Report to Legislature Creates the Minnesota 21st century fund for economic development investments. 16A.501 Report on Expenditure of Bond Proceeds Governs how the state uses tobacco settlement money received from tobacco companies. 16A.502 Nonstate Commitments to Capital Projects Creates a medical education endowment fund from tobacco settlement proceeds. 16A.51 Creates a state technology enterprise fund for major information technology projects. 16A.52 Authorizes the state to enter lease-purchase agreements for equipment and buildings. 16A.53 Bookkeeping Accounts Authorizes the commissioner to manage insurance and risk programs for state employees. 16A.531 Funds Created Creates the state employee group insurance program trust fund. 16A.532 Minnesota State Colleges and Universities Enterprise Account Creates the public employee insurance program trust fund for local government employees. 16A.54 General Fund Defined Governs state employees' deferred compensation retirement savings plans. 16A.55 Creates the state employee supplemental retirement plan. 16A.56 Commissioner's Receipt and Claim Duties Creates the state employee cafeteria benefit plan for pretax benefit elections. 16A.57 Appropriation, Allotment, and Warrant Needed Creates the state employee wellness program to promote healthy lifestyles. 16A.575 Appropriations; Not Disclosing Source Authorizes the commissioner to create flexible employee benefit programs. 16A.58 Commissioner Custodian of Payment Documents Creates a state employee assistance program for workers dealing with personal problems. 16A.59 Sets rules for state employee payroll deductions for charitable contributions. 16A.60 Creates a state parking program for employees at state-owned facilities. 16A.61 Certificate Money to General Fund Creates the state employee commuter benefit program. 16A.62 Money in Abolished Fund to General Fund Creates a special revenue fund for the operation of state lottery games. 16A.625 Creates the disaster assistance contingency account for emergency response. 16A.626 Electronic Payments Creates the public safety officer survivor benefit account. 16A.63 Creates the Minnesota performance accountability and transparency system. 16A.631 Bond Proceeds Fund Establishes the general fund expenditure forecast and planning estimates. 16A.632 Capital Asset Preservation and Replacement Account Requires an analysis of state spending trends and long-term fiscal sustainability. 16A.633 Capital Funding; Maintaining Data and Reporting Requires a report on tax expenditures and their effectiveness. 16A.64 Authorizes the commissioner to manage the state's information technology investments. 16A.641 State Bonds; Appropriations Authorizes the commissioner to set up electronic payment and collection systems. 16A.642 State Bonds: Reports; Cancellations Sets rules for the state's use of credit cards and electronic payments. 16A.643 Assessments if Agency Must Pay Debt Service Creates the enterprise technology fund for shared state technology services. 16A.645 Gopher State Bonds Creates the cybersecurity account for protecting state information systems. 16A.646 Zero Coupon Bonds Authorizes the state to invest in artificial intelligence and emerging technology. 16A.647 Tax Credit and Interest Subsidy Bonds Creates rules for state agency use of cloud computing services. 16A.65 Governs the release of state funds when appropriation language is unclear or disputed. 16A.651 Creates the legislative commission on planning and fiscal policy. 16A.66 Refunding Bonds Authorizes the state to issue revenue bonds for self-supporting state projects. 16A.661 General Obligation Special Tax Bonds Requires the commissioner to report on state infrastructure spending and needs. 16A.662 Creates the local road improvement fund for county and city road projects. 16A.67 Authorizes the state to issue bonds for school building projects. 16A.6701 Creates the state broadband development fund for expanding internet access. 16A.671 Certificates of Indebtedness Creates the school building bond agricultural credit program. 16A.672 Bonds and Certificates of Indebtedness Creates the school building bond agricultural credit equalization program. 16A.673 Certificates of Indebtedness Issued by State, Negotiability Creates the school building bond endowment fund. 16A.675 Persons Executing Obligations Not Liable Creates the maximum effort school loan fund for property-poor school districts. 16A.68 Federal Funds to the Game and Fish Account Creates the state bond fund for tracking and managing outstanding state bonds. 16A.69 Appropriations Into Single Project Account Governs how the state accounts for and reports its total debt obligations. 16A.695 State Bond Financed Property Authorizes the state to issue appropriation bonds repaid from designated revenue streams. 16A.70 Requires the governor's budget to include complete debt information. 16A.71 Authorizes grants for capital projects at regional parks and trails throughout Minnesota. 16A.711 Creates the greater Minnesota regional parks and trails commission. 16A.712 Creates the metropolitan regional parks and trails program. 16A.72 Income Credited to General Fund; Exceptions Authorizes the state to provide credit support for local government infrastructure bonds. 16A.721 State Seminar Fees, Appropriation Creates the school district credit enhancement program for lowering borrowing costs. 16A.722 Loss or Damage to State Property Sets the terms for school district credit enhancement and state intercept provisions. 16A.723 Governor's Residence; Reimbursement of Expenses Creates the state moral obligation pledge for certain bond programs. 16A.724 Health Care Access Fund Creates the state guarantee program for school district bonds. 16A.725 Governs how the state manages its moral obligation commitments for bond programs. 16A.726 Sports Facilities Transfers; Appropriations Creates the tobacco securitization program to convert future tobacco payments into immediate funding. 16A.727 Sets terms for tobacco securitization bonds and their repayment. 16A.73 Creates the water pollution control revolving fund for water infrastructure projects. 16A.75 Creates the wastewater infrastructure fund for small community sewer projects. 16A.751 Creates the drinking water revolving fund for water system improvements. 16A.752 Creates the transportation revolving loan fund for local road and bridge projects. 16A.753 Creates the state match requirement for federal infrastructure programs. 16A.754 Creates the housing infrastructure bond program. 16A.76 Creates a state emergency fund for responding to natural disasters. 16A.79 Matching Federal Appropriations Establishes the public facilities authority for financing water and sewer infrastructure. 16A.80 Creates the state land trust for managing state-owned real property. 16A.81 Technology Development Lease-purchase Financing Governs state employee charitable fund drives like the Combined Fund Drive. 16A.82 Creates the state employee suggestion award program. 16A.85 Master Lease Creates the local government trust fund for distributing aid to cities and counties. 16A.86 Capital Project Grants to Political Subdivisions Creates the taconite environmental protection fund. 16A.87 Creates the Douglas J. Johnson economic protection trust for the Iron Range. 16A.88 Transit Assistance Fund Creates the Iron Range resources and rehabilitation account. 16A.90 Creates a tax compliance fund to improve state tax collection efforts. 16A.93 Creates the sustainable forest incentive program trust fund. 16A.94 Creates the state airports fund for maintaining and improving Minnesota airports. 16A.96 Requires agencies to measure and report on their effectiveness and efficiency. 16A.963 Electric Vehicle Infrastructure Appropriation Bonds Governs the state's use of performance-based contracts with private vendors. 16A.964 Public Television Equipment Appropriation Bonds Creates the results management program for measuring state government performance. 16A.965 Requires a children's budget report showing all state spending on children's programs. 16A.966 Response to Releases Appropriation Bonds Requires a racial equity impact assessment for certain budget proposals. 16A.967 Lewis and Clark Appropriation Bonds Creates the Office of Grants Management to standardize state grant processes. 16A.968 Duluth Regional Exchange District Appropriation Bonds Creates the targeted/economically disadvantaged business grant program. 16A.969 Governs reporting on state grants to ensure transparency and accountability. 16A.97 Tobacco Bonds Creates the federal fund offset account for managing federal funding changes. 16A.98 Creates the state employee transit pass program. 16A.99 Tobacco Appropriation Bonds Creates the general services revolving fund for shared administrative services.