§ 123B.75 Revenue; Reporting
§ 123B.76 Expenditures; Reporting
§ 123B.77 Accounting, Budgeting, and Reporting Requirement
§ 123B.78 Cash Flow; School District Revenues; Borrowing for Current Operating Costs; Capital Expenditure Deficits
§ 123B.79 Permanent Fund Transfers
§ 123B.80 Exceptions for Permanent Fund Transfers
§ 123B.81 Statutory Operating Debt
§ 123B.82 Reorganization Operating Debt
§ 123B.83 Expenditure Limitations

Terms Used In Minnesota Statutes > Chapter 123B > DISTRICT FINANCES

  • Adult: means an individual 18 years of age or older. See Minnesota Statutes 645.451
  • Agency: means the local social services agency or a licensed child-placing agency. See Minnesota Statutes 260B.007
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Child: means an individual under 18 years of age and includes any minor alleged to have been delinquent or a juvenile traffic offender prior to having become 18 years of age. See Minnesota Statutes 260B.007
  • Child-placing agency: means anyone licensed under sections 245A. See Minnesota Statutes 260B.007
  • children: includes children by birth or adoption;

    (9) "day" comprises the time from midnight to the next midnight;

    (10) "fiscal year" means the year by or for which accounts are reckoned;

    (11) "hereafter" means a reference to the time after the time when the law containing such word takes effect;

    (12) "heretofore" means a reference to the time previous to the time when the law containing such word takes effect;

    (13) "judicial sale" means a sale conducted by an officer or person authorized for the purpose by some competent tribunal;

    (14) "minor" means an individual under the age of 18 years;

    (15) "money" means lawful money of the United States;

    (16) "night time" means the time from sunset to sunrise;

    (17) "non compos mentis" refers to an individual of unsound mind;

    (18) "notary" means a notary public;

    (19) "now" in any provision of a law referring to other laws in force, or to persons in office, or to any facts or circumstances as existing, relates to the laws in force, or to the persons in office, or to the facts or circumstances existing, respectively, on the effective date of such provision;

    (20) "verified" when used in reference to writings, means supported by oath or affirmation. See Minnesota Statutes 645.45

  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Court: means juvenile court unless otherwise specified in this section. See Minnesota Statutes 260B.007
  • court administrator: means the court administrator of the court in which the action or proceeding is pending, and "court administrator's office" means that court administrator's office. See Minnesota Statutes 645.44
  • Custodian: means any person who is under a legal obligation to provide care and support for a minor or who is in fact providing care and support for a minor. See Minnesota Statutes 260B.007
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • delinquent child: means a child:

    (1) who has violated any state or local law, except as provided in section 260B. See Minnesota Statutes 260B.007

  • Dependent: A person dependent for support upon another.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foster care: means 24-hour substitute care for children placed away from their parents or guardian and for whom a responsible social services agency has placement and care responsibility. See Minnesota Statutes 260B.007
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legal custody: means the right to the care, custody, and control of a child who has been taken from a parent by the court in accordance with the provisions of sections 260B. See Minnesota Statutes 260B.007
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Minor: means an individual under 18 years of age. See Minnesota Statutes 260B.007
  • Minority: means with respect to an individual the period of time during which the individual is a minor. See Minnesota Statutes 645.451
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Parent: means the birth or adoptive parent of a minor. See Minnesota Statutes 260B.007
  • Person: includes any individual, association, corporation, partnership, and the state or any of its political subdivisions, departments, or agencies. See Minnesota Statutes 260B.007
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Relative: means a parent, stepparent, grandparent, brother, sister, uncle, or aunt of the minor. See Minnesota Statutes 260B.007
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Secure detention facility: means a physically restricting facility, including but not limited to a jail, a hospital, a state institution, a residential treatment center, or a detention home used for the temporary care of a child pending court action. See Minnesota Statutes 260B.007
  • Sentencing guidelines: A set of rules and principles established by the United States Sentencing Commission that trial judges use to determine the sentence for a convicted defendant. Source: U.S. Courts
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Shelter care facility: means a physically unrestricting facility, such as, but not limited to, a hospital, a group home, or a licensed facility for foster care, used for the temporary care of a child pending court action. See Minnesota Statutes 260B.007
  • state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Venue: The geographical location in which a case is tried.
  • verified: when used in reference to writings, means supported by oath or affirmation. See Minnesota Statutes 645.45