Terms Used In Minnesota Statutes > Chapter 13D - Open Meeting Law

• Adult: means an individual 18 years of age or older. See Minnesota Statutes 645.451
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Attest: means providing any of the following services:

  (1) an audit or other engagement performed in accordance with the Statements on Auditing Standards (SAS);

  (2) an audit or other engagement performed in accordance with the Generally Accepted Government Auditing Standards (GAGAS);

  (3) a review of a financial statement performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS);

  (4) an examination of prospective financial information performed in accordance with the Statements on Standards for Attestation Engagements (SSAE);

  (5) an engagement performed in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB); and

  (6) an examination, review, or agreed-upon procedures engagement performed in accordance with SSAE, other than an examination described in clause (4). See Minnesota Statutes 326A.01

• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Board: means the Minnesota Board of Accountancy established under section 326A. See Minnesota Statutes 326A.01
• Certificate: means a certificate as a certified public accountant issued under section 326A. See Minnesota Statutes 326A.01
• Client: means a person or entity that agrees with a licensee, a person registered under section 326A. See Minnesota Statutes 326A.01
• Compilation: means the provision of a service performed in accordance with Statements on Standards for Accounting and Review Services (SSARS) that presents in the form of financial statements information that is the representation of management or owners without undertaking to express any assurance on the statements. See Minnesota Statutes 326A.01
• Consumer: means a person who agrees to pay a fee to an Internet service provider for access to the Internet for personal, family, or household purposes, and who does not resell access. See Minnesota Statutes 325M.01
• Counterclaim: A claim that a defendant makes against a plaintiff.
• CPA firm: means a sole proprietorship, a corporation, a partnership, or any other form of organization issued a permit under section 326A. See Minnesota Statutes 326A.01
• Dependent: A person dependent for support upon another.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
• Folio: means 100 words, counting as a word each number necessarily used; if there be fewer than 100 words in all, the paper shall be computed as one folio; likewise any excess over the last full folio. See Minnesota Statutes 645.44
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
• Internet service provider: means a business or person who provides consumers authenticated access to, or presence on, the Internet by means of a switched or dedicated telecommunications channel upon which the provider provides transit routing of Internet Protocol (IP) packets for and on behalf of the consumer. See Minnesota Statutes 325M.01
• Legacy: A gift of property made by will.
• License: means a certificate issued under section 326A. See Minnesota Statutes 326A.01
• Licensee: means the holder of a license. See Minnesota Statutes 326A.01
• Manager: means a manager of a limited liability company. See Minnesota Statutes 326A.01
• Member: means a member of a limited liability company. See Minnesota Statutes 326A.01
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• Ordinary course of business: means debt-collection activities, order fulfillment, request processing, or the transfer of ownership. See Minnesota Statutes 325M.01
• Peer review: means an independent study, appraisal, or review of one or more aspects of the professional work of a licensee or CPA firm that issues attest or compilation reports, or the professional work of a person registered under section 326A. See Minnesota Statutes 326A.01
• Permit: means a permit to practice as a CPA firm issued under section 326A. See Minnesota Statutes 326A.01
• Personally identifiable information: means information that identifies:

  (1) a consumer by physical or electronic address or telephone number;

  (2) a consumer as having requested or obtained specific materials or services from an Internet service provider;

  (3) Internet or online sites visited by a consumer; or

  (4) any of the contents of a consumer's data-storage devices. See Minnesota Statutes 325M.01

• Plaintiff: The person who files the complaint in a civil lawsuit.
• 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.
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Principal place of business: means the office location designated by the licensee for purposes of substantial equivalency and reciprocity. See Minnesota Statutes 326A.01
• 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.
• Professional: means arising out of or related to the specialized knowledge or skills associated with certified public accountants or persons registered under section 326A. See Minnesota Statutes 326A.01
• Public defender: Represent defendants who can't afford an attorney in criminal matters.
• Quorum: The number of legislators that must be present to do business.
• Ranking minority member: The highest ranking (and usually longest serving) minority member of a committee or subcommittee.
• report: includes any form of language that disclaims an opinion when the form of language is conventionally understood to imply any positive assurance as to the reliability of the attested information or compiled financial statements referred to or special competence on the part of the person or firm issuing the language. See Minnesota Statutes 326A.01
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• 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}
• State: means any state of the United States, the District of Columbia, Puerto Rico, the U. See Minnesota Statutes 326A.01
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Substantial equivalency: is a determination by the Board of Accountancy or its designee that the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to, or exceed the education requirements in section 326A. See Minnesota Statutes 326A.01
• Summons: Another word for subpoena used by the criminal justice system.
• this state: means the state of Minnesota. See Minnesota Statutes 326A.01
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Verdict: The decision of a petit jury or a judge.
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.