Government Finance

The following write-ups are produced and maintained by Minnesota House Research Department, with some links provided to other sources.

Spending & Revenues

• The Arts and Cultural Heritage Fund
  A 6-page information brief that provides information about the Arts and Cultural Heritage Fund, one of four "legacy" funds created by constitutional amendment. January 2024.
• Budget Forecasts, Surpluses, and Deficits
• Earmarking State Tax Revenues
  A 10-page policy brief that explains earmarking and discusses its advantages and disadvantages. August 2015.
• Legacy Amendment: Natural Resources Funds
  A 4-page brief that provides details on the three natural resource-related funds established by the Legacy Amendment; the amendment increased the sales tax by 3/8ths of 1 percent to fund natural resources and cultural purposes. January 2023.
• Origination Clause: Bills to Raise Revenues Must Originate in the House
• Unallotment: Executive Branch Power to Reduce Spending to Avoid a Deficit
  A 17-page information brief that explains the executive branch's power to cut appropriations to avoid a deficit. November 2018.

Debt & Bonding

• Capital Investment and State Bonding
  A 11-page brief that describes the laws governing state bonding and compares local bonding authority to state bonding authority. January 2019.
• Higher Education Asset Preservation and Replacement (HEAPR)
• Minnesota Management and Budget web site
  See the MMB web site for bonding information.

Disaster Relief

• Contingent Funding for Disaster Relief
• State Disaster Aid for Public Entities and Utility Cooperatives
• State Responses to Disasters

Legislative Issues

• Automatic Continuing Appropriations and Government Shutdowns
  A 24-page publication that explores the major policy elements of automatic appropriations laws, the experience of other states with these laws, recent legislative proposals, and potential implications. November 2019.
• Performance-Based Budgeting
  A 13-page information brief that explains performance-based budgeting and how it is used in Minnesota. January 2016.