Minnesota Code § 16A.502

NONSTATE COMMITMENTS TO CAPITAL PROJECTS.
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If a state appropriation or grant for a capital project or project phase is not sufficient, by itself, to complete the project or project phase, and thus requires a commitment from other sources:
(1) the commitment, including any required match, must be in an amount that, when added to the appropriation or grant, is sufficient to complete the project or project phase; and
(2) the appropriation or grant is not available until the commissioner has determined that the commitment is sufficient.
In making the determination, the commissioner must apply generally accepted governmental accounting standards and principles, including those that are particularly applicable to capital projects.

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