Subdivision 1. Statewide and agency indirect costs. (a) As used in this section, "statewide indirect costs" means all general fund expenditures made by any state agency attributable to providing general support services to any other state agency.
(b) As used in this section, "agency indirect costs" means all general support costs within any agency that cannot be directly charged to any agency program.
(c) For purposes of this section, "agency" means any entity receiving general support services.
Subd. 2. Statewide plan. The commissioner shall annually prepare a plan identifying the sources and amounts of each agency's statewide indirect costs for the current fiscal year. The commissioner shall submit the plan to the cognizant federal agency for approval, and provide copies to the governor and the legislature.
Subd. 3. General reimbursement. (a) Unless indirect cost recoveries are specifically appropriated in law, agencies are obligated to reimburse the general fund for all statewide indirect costs, and that portion of agency indirect costs attributable to recoveries of general fund expenditures. However, the commissioner may, for reasons of sound financial management, waive the reimbursement under this subdivision for certain nongeneral fund activities.
(b) The commissioner shall record the reimbursement to the general fund of the statewide and agency indirect costs attributable to an agency's nongeneral fund activities for the fiscal year. All nonfederal agency indirect cost receipts are appropriated to the agency to pay administrative expenses, unless they are determined to be a reimbursement of general fund expenditures.
Subd. 3a. Appropriation. There is annually appropriated from all direct appropriated nongeneral funds an amount sufficient to reimburse the general fund for both statewide indirect costs, and any agency indirect costs attributable to general fund expenditures.
Subd. 4. Federal proposals. Agency applications for federal money shall include necessary submissions to recover both statewide and agency indirect costs. An agency indirect cost plan is unnecessary if the commissioner determines that the costs incurred in preparing and maintaining it exceed the benefit received by the state. If less than the entire agency proposal is federally approved, the commissioner may accept reimbursement of less than all of the federal receipts. If no federal funds are approved for indirect costs, the agency must document that fact to the commissioner.
Subd. 5. Federal reimbursement. Agencies shall reimburse the general fund for all federal money received as a recovery of statewide indirect costs. All federal agency indirect cost receipts are appropriated to the agency to pay administrative expenses, unless they are determined to be a reimbursement of general fund expenditures.
Subd. 6. Required information. Agencies must supply the information required by the commissioner, as needed, to carry out the provisions of this section.
Subd. 7. Audit fees. The legislative auditor may recommend waiver, and the Legislative Audit Commission may waive all or part of a fee for an audit. A state audited agency whose funds are not administered by the commissioner of management and budget must transfer to the general fund the amount of the cost of the audit attributable to the agency's nongeneral fund receipts.
Subd. 8. Exemptions. (a) No statewide or agency indirect cost liability shall be accrued to any program, appropriation, or account that is specifically exempted from the liability in federal or state law, or if the commissioner determines the funds to be held in trust, or to be a pass-through, workshop, or seminar account. Accounts receiving proceeds from bond issues and general fund accounts are also exempt from this section.
(b) Except for the costs of the legislative auditor to conduct financial audits of federal funds, this section does not apply to the Board of Trustees of the Minnesota State Colleges and Universities. Receipts attributable to financial audits conducted by the legislative auditor of federal funds administered by the board shall be deposited in the general fund.
Subd. 9. Provision for natural resources. (a) The Department of Natural Resources is exempt from recovering agency indirect costs except where federal funds are involved.
(b) The commissioner of natural resources need not bill the federal government, other states, or Canadian provinces for the indirect costs of providing emergency firefighting services, and need not reimburse the general fund for those indirect costs if the waiver is reciprocated.
1976 c 231 s 6; 1983 c 301 s 89,90; 1984 c 628 art 2 s 1; art 6 s 1; 1984 c 654 art 2 s 57; 1Sp1985 c 13 s 97-100; 1987 c 264 s 1; 1987 c 275 s 4; 1987 c 404 s 76; 1990 c 375 s 3; 1Sp1993 c 2 art 3 s 2; 1994 c 632 art 3 s 26; 1995 c 254 art 1 s 46; 1996 c 395 s 18; 2003 c 112 art 1 s 5; art 2 s 50; 2009 c 101 art 2 s 109; 2013 c 134 s 19
Structure Minnesota Statutes
Chapters 16A - 16E — Administration And Finance
Chapter 16A — Department Of Management And Budget
Section 16A.01 — Department Of Management And Budget; Commissioner; Employees.
Section 16A.011 — Definitions.
Section 16A.012 — Warrants; Discounts.
Section 16A.013 — Gifts; Acceptance.
Section 16A.014 — Administration Of Gifts.
Section 16A.015 — Investment Of Gifts.
Section 16A.016 — Payment; Appropriation.
Section 16A.04 — Budget And Cash Projection.
Section 16A.055 — Commissioner's Duties.
Section 16A.056 — Website With Searchable Database On State Expenditures.
Section 16A.0561 — Mapped Data On Expenditures.
Section 16A.057 — Internal Controls And Internal Auditing.
Section 16A.06 — Additional Commissioner Duties And Powers.
Section 16A.061 — May Issue Commemorative Medallions.
Section 16A.065 — Prepay Software, Subscriptions, United States Documents.
Section 16A.095 — State Budget System.
Section 16A.10 — Budget Preparation.
Section 16A.101 — Service Contracts; Expenditures.
Section 16A.102 — Budgeting Revenues Relative To Personal Income.
Section 16A.103 — Forecasts Of Revenue And Expenditures.
Section 16A.105 — Debt Capacity Forecast.
Section 16A.11 — Budget To Legislature.
Section 16A.115 — Relocation Requests.
Section 16A.122 — Work Force Planning And Reporting.
Section 16A.124 — Prompt Payment Of State Agency Bills Required.
Section 16A.1245 — Prompt Payment To Subcontractors.
Section 16A.126 — Revolving Fund Billing.
Section 16A.127 — Indirect Costs.
Section 16A.1283 — Legislative Approval Required For Fees.
Section 16A.1285 — Departmental Earnings; Charges Levied By Agency.
Section 16A.125 — State Trust Lands.
Section 16A.1286 — Statewide Systems Account.
Section 16A.129 — Other Commissioner Powers.
Section 16A.13 — Federal Tax Withholding.
Section 16A.131 — Deductions For United States Securities, Transit Cards.
Section 16A.133 — Credit Union, Parking, Other Deductions.
Section 16A.134 — Charitable Organizations Payroll Deductions.
Section 16A.138 — Officials Not To Exceed Appropriation.
Section 16A.139 — Misappropriation Of Money.
Section 16A.14 — Allotment And Encumbrance System.
Section 16A.15 — Accounting System; Allotment And Encumbrance.
Section 16A.151 — Proceeds Of Litigation Or Settlement.
Section 16A.152 — Budget Reserve And Cash Flow Accounts.
Section 16A.155 — Refunds; Charged When Paid.
Section 16A.17 — Preparation Of State Payroll.
Section 16A.18 — Accounting, Payroll For Courts, Legislature.
Section 16A.19 — Retirement, Social Security Deficiencies.
Section 16A.25 — Sale Of Securities Before Maturity.
Section 16A.26 — One Depository Account For Each Tax.
Section 16A.27 — State Funds; Deposit; Control By Commissioner.
Section 16A.271 — Depositories, Designation.
Section 16A.272 — Deposits Of Certain Funds Of Public Corporations, Security.
Section 16A.273 — Inducements To Make Deposits.
Section 16A.275 — Agency Receipts; Deposit, Report, Credit.
Section 16A.276 — Cash Overage And Shortage Account.
Section 16A.28 — Treatment Of Unused Appropriations.
Section 16A.281 — Appropriations To Legislature.
Section 16A.283 — Appropriations To Courts.
Section 16A.284 — Appropriations To Constitutional Officers.
Section 16A.285 — Allowed Appropriation Transfers.
Section 16A.36 — Grants From And Advances To United States.
Section 16A.40 — Warrants And Electronic Fund Transfers.
Section 16A.401 — Virtual Payments Authorized.
Section 16A.41 — Claims Against State.
Section 16A.42 — Claims: Form, Approval, Register.
Section 16A.43 — Warrant A Receipt.
Section 16A.44 — Commissioner May Compel Testimony.
Section 16A.45 — Outstanding Unpaid Warrants, Cancellation.
Section 16A.46 — Lost Or Destroyed Warrant Duplicate; Indemnity.
Section 16A.461 — Duplicate Bonds Issued.
Section 16A.462 — Execution Of Duplicates.
Section 16A.463 — Delivery Of Duplicates; Bond.
Section 16A.464 — Bond, When Canceled.
Section 16A.47 — Commissioner's Account, Document Duties.
Section 16A.48 — Refund Of Erroneous Deposits.
Section 16A.49 — Refunds Of $1 Or Less.
Section 16A.50 — Financial Report To Legislature.
Section 16A.501 — Report On Expenditure Of Bond Proceeds.
Section 16A.502 — Nonstate Commitments To Capital Projects.
Section 16A.53 — Bookkeeping Accounts.
Section 16A.531 — Funds Created.
Section 16A.532 — Minnesota State Colleges And Universities Enterprise Account.
Section 16A.54 — General Fund Defined.
Section 16A.56 — Commissioner's Receipt And Claim Duties.
Section 16A.57 — Appropriation, Allotment, And Warrant Needed.
Section 16A.575 — Appropriations; Not Disclosing Source.
Section 16A.58 — Commissioner Custodian Of Payment Documents.
Section 16A.61 — Certificate Money To General Fund.
Section 16A.62 — Money In Abolished Fund To General Fund.
Section 16A.626 — Electronic Payments.
Section 16A.631 — Bond Proceeds Fund.
Section 16A.632 — Capital Asset Preservation And Replacement Account.
Section 16A.633 — Capital Funding; Maintaining Data And Reporting.
Section 16A.641 — State Bonds; Appropriations.
Section 16A.642 — State Bonds: Reports; Cancellations.
Section 16A.643 — Assessments If Agency Must Pay Debt Service.
Section 16A.645 — Gopher State Bonds.
Section 16A.646 — Zero Coupon Bonds.
Section 16A.647 — Tax Credit And Interest Subsidy Bonds.
Section 16A.66 — Refunding Bonds.
Section 16A.661 — General Obligation Special Tax Bonds.
Section 16A.662 — Infrastructure Development Bonds.
Section 16A.671 — Certificates Of Indebtedness.
Section 16A.672 — Bonds And Certificates Of Indebtedness.
Section 16A.673 — Certificates Of Indebtedness Issued By State, Negotiability.
Section 16A.675 — Persons Executing Obligations Not Liable.
Section 16A.68 — Federal Funds To The Game And Fish Account.
Section 16A.69 — Appropriations Into Single Project Account.
Section 16A.695 — State Bond Financed Property.
Section 16A.72 — Income Credited To General Fund; Exceptions.
Section 16A.721 — State Seminar Fees, Appropriation.
Section 16A.722 — Loss Or Damage To State Property.
Section 16A.723 — Governor's Residence; Reimbursement Of Expenses.
Section 16A.724 — Health Care Access Fund.
Section 16A.726 — Sports Facilities Transfers; Appropriations.
Section 16A.727 — Backup Revenues; Football Stadium Funding.
Section 16A.79 — Matching Federal Appropriations.
Section 16A.81 — Technology Development Lease-purchase Financing.
Section 16A.85 — Master Lease.
Section 16A.86 — Capital Project Grants To Political Subdivisions.
Section 16A.88 — Transit Assistance Fund.
Section 16A.90 — Employee Gainsharing System.
Section 16A.93 — Minnesota Pay-for-performance Act.
Section 16A.94 — Pay-for-performance Program.
Section 16A.96 — Minnesota Pay-for-performance Program; Appropriation Bonds.
Section 16A.963 — Electric Vehicle Infrastructure Appropriation Bonds.
Section 16A.964 — Public Television Equipment Appropriation Bonds.
Section 16A.965 — Stadium Appropriation Bonds.
Section 16A.966 — Response To Releases Appropriation Bonds.
Section 16A.967 — Lewis And Clark Appropriation Bonds.
Section 16A.968 — Duluth Regional Exchange District Appropriation Bonds.
Section 16A.97 — Tobacco Bonds.