Chapter 6 — Commissioner's Duties

16A.055 Commissioner's Duties Lists the duties of the Commissioner of Management and Budget for state financial management. 16A.36 Grants From and Advances to United States Allows the state to receive and manage grants and advances from the federal government. 16A.40 Warrants and Electronic Fund Transfers Sets rules for issuing warrants and electronic fund transfers to pay state obligations. 16A.41 Claims Against State Sets the process for filing and paying claims against the state. 16A.42 Claims: Form, Approval, Register Sets requirements for the form, approval, and registration of claims against the state. 16A.43 Warrant a Receipt Makes a state warrant serve as a receipt for payment when paid. 16A.44 Commissioner May Compel Testimony Gives the commissioner power to compel testimony and examine witnesses about state financial matters. 16A.45 Outstanding Unpaid Warrants, Cancellation Sets rules for canceling state warrants that remain unpaid after a set period. 16A.46 Lost or Destroyed Warrant Duplicate; Indemnity Allows replacement of lost or destroyed state warrants with proper indemnity. 16A.47 Commissioner's Account, Document Duties Sets the commissioner's duties for maintaining financial accounts and documents. 16A.48 Refund of Erroneous Deposits Allows refunds of money deposited with the state by mistake. 16A.49 Refunds of $1 or Less Allows the state to skip refunds of $1 or less unless the payee requests payment. 16A.50 Financial Report to Legislature Requires the commissioner to file a financial report with the legislature each year. 16A.51 Section repealed or reserved. No active content. 16A.52 Section repealed or reserved. No active content. 16A.53 Bookkeeping Accounts Requires the commissioner to maintain proper bookkeeping accounts for all state funds. 16A.54 General Fund Defined Defines the general fund as the main operating account for state government. 16A.55 Section repealed or reserved. No active content. 16A.56 Commissioner's Receipt and Claim Duties Sets the commissioner's duties for receiving money and processing payment claims. 16A.57 Appropriation, Allotment, and Warrant Needed Requires a proper appropriation, allotment, and warrant before state money can be spent. 16A.58 Commissioner Custodian of Payment Documents Makes the commissioner the custodian of all state payment documents. 16A.59 Section repealed or reserved. No active content. 16A.60 Section repealed or reserved. No active content. 16A.61 Certificate Money to General Fund Directs certain certificate money to the general fund. 16A.62 Money in Abolished Fund to General Fund Transfers money from abolished state funds into the general fund. 16A.63 Section repealed or reserved. No active content. 16A.64 Section repealed or reserved. No active content. 16A.65 Section repealed or reserved. No active content. 16A.66 Refunding Bonds Authorizes the state to issue refunding bonds to replace existing state debt at lower interest rates. 16A.67 Section repealed or reserved. No active content. 16A.68 Federal Funds to the Game and Fish Account Directs certain federal funds to the game and fish account in the state treasury. 16A.69 Appropriations Into Single Project Account Allows appropriations from multiple sources to be combined into one project account. 16A.70 Section repealed or reserved. No active content. 16A.71 Section repealed or reserved. No active content. 16A.72 Income Credited to General Fund; Exceptions Requires most state agency income to be credited to the general fund, with listed exceptions. 6.01 Duties, Seal Sets the duties of the State Auditor and authorizes the use of an official seal. 6.02 Deputies, Employees Allows the State Auditor to hire deputies and employees. 6.03 Section repealed or reserved. No active content. 6.04 Section repealed or reserved. No active content. 6.05 Section repealed or reserved. No active content. 6.06 Section repealed or reserved. No active content. 6.07 Section repealed or reserved. No active content. 6.08 Section repealed or reserved. No active content. 6.09 Section repealed or reserved. No active content. 6.10 Section repealed or reserved. No active content. 6.11 Section repealed or reserved. No active content. 6.12 Section repealed or reserved. No active content. 6.13 Section repealed or reserved. No active content. 6.135 Section repealed or reserved. No active content. 6.136 Section repealed or reserved. No active content. 6.137 Section repealed or reserved. No active content. 6.14 Section repealed or reserved. No active content. 6.15 Section repealed or reserved. No active content. 6.16 Section repealed or reserved. No active content. 6.17 Section repealed or reserved. No active content. 6.18 Section repealed or reserved. No active content. 6.19 Section repealed or reserved. No active content. 6.20 Section repealed or reserved. No active content. 6.21 Section repealed or reserved. No active content. 6.211 Section repealed or reserved. No active content. 6.212 Section repealed or reserved. No active content. 6.213 Section repealed or reserved. No active content. 6.214 Section repealed or reserved. No active content. 6.215 Section repealed or reserved. No active content. 6.22 Section repealed or reserved. No active content. 6.23 Section repealed or reserved. No active content. 6.24 Section repealed or reserved. No active content. 6.25 Section repealed or reserved. No active content. 6.26 Section repealed or reserved. No active content. 6.27 Section repealed or reserved. No active content. 6.28 Section repealed or reserved. No active content. 6.29 Section repealed or reserved. No active content. 6.291 Section repealed or reserved. No active content. 6.30 Section repealed or reserved. No active content. 6.31 Section repealed or reserved. No active content. 6.32 Section repealed or reserved. No active content. 6.321 Section repealed or reserved. No active content. 6.33 Section repealed or reserved. No active content. 6.34 Section repealed or reserved. No active content. 6.35 Section repealed or reserved. No active content. 6.40 Section repealed or reserved. No active content. 6.42 Section repealed or reserved. No active content. 6.43 Section repealed or reserved. No active content. 6.44 Section repealed or reserved. No active content. 6.45 Section repealed or reserved. No active content. 6.46 Transfer of Powers of Public Examiner to State Auditor Transfers the powers of the former Public Examiner to the State Auditor. 6.465 Definitions Defines key terms used in the State Auditor's local government oversight provisions. 6.47 Accounting and Budgeting Systems; Investigation, Forms Requires the State Auditor to investigate and set up accounting and budgeting systems for local governments. 6.475 City and Town Accounting System Software Requires the State Auditor to develop accounting software for cities and towns. 6.48 Section repealed or reserved. No active content. 6.481 County Audits Sets requirements for annual audits of county financial records. 6.49 Cities of First Class Sets audit requirements for cities of the first class (large cities like Minneapolis and St. Paul). 6.495 Examination of Fire Relief Associations Requires examination of volunteer fire department relief association finances. 6.496 Volunteer Firefighter Relief Associations; State Board of Investment Options Allows volunteer firefighter relief associations to invest through the State Board of Investment. 6.50 Cities of Second, Third, or Fourth Class Sets audit requirements for cities of the second, third, or fourth class (smaller cities). 6.51 Other Political Subdivisions Sets audit requirements for school districts, towns, and other political subdivisions. 6.515 Audit of Federal Money Requires audits of federal money received by state and local governments. 6.52 Testimonial Powers Gives the State Auditor power to administer oaths and compel testimony during audits. 6.53 Refusal to Assist; Penalty Makes it a penalty to refuse to help the State Auditor during an examination. 6.54 Examination of Political Subdivision Records; Petition Allows examination of local government records upon petition by residents or officials. 6.55 Examination of Records; Resolution of Governing Body Allows a local governing body to request an examination of its own records by the State Auditor. 6.551 Examination of Grantees and Contractors of Political Subdivisions Gives the State Auditor power to examine contractors and grant recipients of local governments. 6.552 Audit of County or Municipal Hospitals and County Nursing Homes Requires audits of county and municipal hospitals and county nursing homes. 6.56 Cost of Examination, Payment Requires local governments to pay the cost of examinations by the State Auditor. 6.57 Cost of Examination, Collection Sets the process for collecting examination costs from local governments that do not pay. 6.58 Section repealed or reserved. No active content. 6.581 State Auditor Enterprise Fund Creates an enterprise fund for the State Auditor to manage audit-related revenues and expenses. 6.582 Personnel Plan Establishes a personnel plan for the State Auditor's office. 6.59 Claim of State for Cost of Examination, Contest Allows a local government to contest the State Auditor's claim for examination costs. 6.60 State Auditor, Certification of Amounts Due Requires the State Auditor to certify amounts owed to the state for examination costs. 6.61 Subject to Prior Enactment of Laws Makes these audit provisions subject to any laws already in effect. 6.62 Postaudit; Tax Levy Allows a postaudit tax levy to pay for audit costs when other funds are not available. 6.63 Application States which entities the public accountant audit provisions apply to. 6.64 Cooperation With Public Accountants Requires the State Auditor to cooperate with public accountants who audit local governments. 6.65 Minimum Procedures for Auditors, Prescribed Requires the State Auditor to set minimum audit procedures for local government auditors. 6.66 Certain Practices of Public Accountants Authorized Authorizes certain practices by public accountants when auditing local governments. 6.67 Public Accountants; Report of Possible Misconduct Requires public accountants to report possible misconduct found during local government audits. 6.68 State Auditor May Assist Public Accountant in Audit Allows the State Auditor to help private accountants conducting local government audits. 6.69 Information Furnished Public Accountant by State Auditor Requires the State Auditor to share relevant information with public accountants doing audits. 6.70 Access to Reports Gives the public access to audit reports of local governments. 6.71 Scope of Auditor's Investigation Defines the scope of what the State Auditor can investigate in local government finances. 6.715 Classification of State Auditor's Data Classifies certain data collected by the State Auditor under the data practices act. 6.72 State Auditor; Report to Legislature on Volunteer Firefighters' Relief Associations Requires the State Auditor to report to the legislature on volunteer firefighter relief associations. 6.74 Information Collected From Local Governments Requires local governments to provide financial information to the State Auditor. 6.745 Summary Budget Data to State Auditor Requires local governments to submit summary budget data to the State Auditor. 6.75 Annual Report Requires the State Auditor to publish an annual report on local government finances. 6.755 Reports to the Legislature Requires the State Auditor to make reports to the legislature on local government issues. 6.756 Special Districts; Information Required to Be Filed With State Auditor; Audits Requires special districts to file information with the State Auditor and submit to audits. 6.76 Political Subdivision Expenditures for Lobbyists Requires local governments to report spending on lobbyists to the State Auditor. 6.77 Section repealed or reserved. No active content. 6.78 Best Practices Reviews Authorizes the State Auditor to conduct best practices reviews of local governments. 6.79 State Mandates Addresses state mandates on local governments and their costs. 6.80 Rule and Law Waiver Requests Allows local governments to request waivers from state rules and laws. 6.81 Section repealed or reserved. No active content. 6.90 Section repealed or reserved. No active content. 6.91 Local Performance Measurement and Reporting Creates a local government performance measurement and reporting program. 6.92 Litigation Expenses; Legislative Report Requires the State Auditor to report litigation expenses to the legislature. 6.93 Expenses of State Auditor-elect Allows the State Auditor-elect to incur transition expenses before taking office.