Minn. Stat. » CHAPTER 118A. DEPOSIT AND INVESTMENT OF LOCAL PUBLIC FUNDS
Minnesota Statutes

Minn. Stat. § 118A.01 (2026)

Definitions

✓ current as of May 2026
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Subdivision 1.Application.

The definitions in this section apply to sections 118A.01 to 118A.06.

Subd. 2.Government entity.

(a) "Government entity" means a county, city, town, school district, hospital district, public authority, public corporation, public commission, special district, any other political subdivision, except an entity whose investment authority is specified under chapter 11A or 356A.

(b) For the purposes of sections 118A.02 and 118A.03 only, the term includes an American Indian tribal government entity located within a federally recognized American Indian reservation.

Subd. 3.Financial institution.

"Financial institution" means a savings association, commercial bank, trust company, credit union, or industrial loan and thrift company.

Subd. 4.Public funds.

"Public funds" means all general, special, permanent, trust, and other funds, regardless of source or purpose, held or administered by a government entity, unless otherwise restricted.

Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: Op. Atty. Gen. 1035 (Cr. Ref. 170c) (Minn. Att'y Gen. 1999).
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Op. Atty. Gen. 1035 (Cr. Ref. 170c) (Minn. Att'y Gen. 1999). · cites it 2× “” Minn. Stat. § 118A.01, subd. 2. As noted above, the League as a “nonprofit corporation” does not generally fit within these categories of governmental units Nor are we aware of any statute that specifically makes the laws governing deposit and investment of local public funds…”
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