OSA Weekly Update - 3/29/2024
1. Message from Auditor Blaha
2. TIF: Authorization for TIF Consultants to Access SAFES
3. Released: Pension Newsletter
4. Avoiding Pitfall: Salary Adjustments
5. Job Openings
6. Upcoming Deadlines
1. Message from Auditor Blaha
Join us! On Monday, April 8 at 10:30 a.m., the OSA will host our annual State of Main Street event. During the webinar, we’ll share our analysis of the latest county, city, and township finances. We’ve identified key trends in our data, as well as feedback from the three listening sessions we held in March. We’ll also share recommendations to keep local government finances resilient.
You’ll hear the numbers from our researchers and firsthand experiences from local government leaders. Then we’ll open the event to your questions and for discussion.
Join us by registering online.
2. TIF: Authorization for TIF Consultants to Access SAFES
All consultants and non-authority employees who need to access State Auditor's Form Entry System (SAFES) on behalf of a TIF authority must annually file an authorization form with the OSA. The authorization form for 2024 is available at SAFES. The form may be submitted by e-mail, fax, or US mail.
Please note that this form is not required for employees of TIF authorities. Authorization for employees of TIF authorities does not automatically expire. Please send contact changes or requests for employee access to TIF@osa.state.mn.us along with contact information (title, primary email, phone number, and mailing address).
3. Released: Pension Newsletter
The March Pension Newsletter was released. The Newsletter provides notice of adjustments made to 2023 state aid amounts for about 120 fire relief associations. The Newsletter also provides information about the timing of municipal contribution calculations and payments, and a reporting reminder.
When considering salary adjustments as a way to economize, local officials need to consider statutes that may prescribe how salaries of certain officials need to be set. Statutes vary for different local units of government and for different officials.
For example, changes in most city council members’ salaries may not take effect until after the next municipal election. However, city council members may temporarily reduce their own salaries before the next municipal election by enacting an ordinance that will be in effect for 12 months, unless the ordinance specifies a different time period. See Minn. Stat. § 415.11.
As with other important decisions that have legal ramifications, local officials considering compensation changes should consult with their legal advisors.
The full Avoiding Pitfall is available on the OSA website.
5. Job Openings
Special Investigations Legal Analyst
The OSA is hiring a Special Investigations Legal Analyst. This position aids attorneys in the Legal and Special Investigations Division and is based in Saint Paul. This positions conducts research related to the legal guidance the Division provides, organizes investigative information to aid in legal analysis and responds to citizen and OSA staff questions regarding legal topics within the OSA's purview.
The job posting closes on April 11, 2024.
6. Upcoming Deadlines
Relief Association Reporting Deadlines
Reporting forms for fire relief associations with less than $750,000 in assets and less than $750,000 in liabilities are due by March 31, 2024. In addition to the reporting forms, each relief association with assets and liabilities below the statutory threshold must have an Agreed-Upon Procedures engagement and submit the certified public accountant’s report on applying the procedures.
Form submissions are not complete until all required signatures are provided. The form signature pages are provided in the PDF version of the form that is created after the form is uploaded through the State Auditor’s Form Entry System (SAFES). The forms can be signed electronically in SAFES or paper signature pages can be submitted.
Reporting forms and audited financial statements for fire relief associations with assets or liabilities of at least $750,000 are due by June 30, 2024.
County TIF Information Forms Due April 1
The County TIF Information Form is due from counties by April 1, 2024. The form captures activity that occurred in 2023 including the county's TIF administrative activities, distributions of tax increment, and transfers of TIF enforcement deduction. The information assists the Office of the State Auditor in its oversight of TIF authorities. Instructions on accessing the form in SAFES were emailed to county representatives on January 16, 2024.
If you have any questions, please contact us at TIF@osa.state.mn.us.
Cash Basis Cities and Township Reporting
The Annual Financial Reporting Form for Cities and Townships reporting on a cash basis of accounting is due April 1, 2024. The Annual Financial Reporting Form, or the State Auditor Data File for CTAS users, and Financial Statements should be submitted through SAFES.
If you don't have a SAFES username and password, email safes@osa.state.mn.us. If you have any questions on reporting, email gid@osa.state.mn.us and to ctas@osa.state.mn.us for CTAS users.