OSA Weekly Update - 1/12/2024
1. Message from Auditor Blaha
2. Released: Fire Relief Association Reporting Forms
3. Reminder: TIF Decertification Requirements
4. Available: 2023 Annual Financial Reporting Forms
5. Avoiding Pitfall: Cashing Checks
6. Job Openings
7. Upcoming Deadlines
1. Message from Auditor Blaha
Happy Martin Luther King, Jr. Day! This weekend will be full of classic quotes from Dr. King, and here’s one I think deserves attention this year.
“If we are arrested every day, if we are exploited every day, if we are trampled over every day, don’t ever let anyone pull you so low as to hate them. We must use the weapon of love. We must have the compassion and understanding for those who hate us. We must realize so many people are taught to hate us that they are not totally responsible for their hate. But we stand in life at midnight, we are always on the threshold of a new dawn.” — Reverend Dr. Martin Luther King, Jr. 24th February, 1956
The resilience and tenacity of Dr. King and his fellow activists is an example for all of us. Let’s see our midnights not merely as dark times, but also as the chance to create a better future. For more background on the speech where this quote appears, visit Stanford’s MLK Research and Education Institute.
2. Released: Fire Relief Association Reporting Forms
The 2023 FIRE Form (FIRE-23) and 2024 Schedule Form (SC-24) for fire relief associations are available for completion. Reporting forms are accessible through the State Auditor’s Form Entry System (SAFES).
Detailed instructions for completing the forms and a reporting checklist that explains how to access, submit, and electronically sign forms are also posted on the OSA website.
3. Reminder: TIF Decertification Requirements
Many TIF districts reached their duration limit as of December 31, 2023, or may have been decertified in 2023 for other reasons. If you have such a district and haven't already done so, please complete the Confirmation of Decertified TIF District Form. This must be completed and submitted to the OSA within 90 days of the decertification. If you have any questions, please contact us at TIF@osa.state.mn.us.
To learn more, please review the Decertified TIF District Form Reminder TIF topic.
4. Available: 2023 Annual Financial Reporting Forms
The 2023 Annual Financial Reporting Form (Reporting Form) is now available through the State Auditors Form Entry System (SAFES). You will need a SAFES User ID and Password to access the Form. If you need a SAFES User ID and Password, please send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email, and phone number.
Instructions on completing the Reporting Form can be found on the OSA website.
CTAS Users are now also able to submit the State Auditor Data File and Financial Statements from CTAS using CTAS 2023 and CTAS 2023 Update 1. Instructions can be found on the OSA website.
For local government entities reporting on a cash basis of accounting, the Reporting Form (CTAS: State Auditor Data File) and Financial Statements or Audit are due by April 1, 2024. For entities reporting on a GAAP basis of accounting, the Reporting Form and Audit are due by July 1, 2024.
5. Avoiding Pitfall: Cashing Checks
Thefts and embezzlements can occur when employees responsible for receiving checks on behalf of a public entity bring a check made out to the entity to the local bank and cash it, taking the money.
To reduce this risk, the back side of all checks received by a public entity should be stamped “For Deposit Only” as soon as they are received. In addition, a public entity should instruct their financial institution in writing not to cash checks made payable to the public entity.
The full Avoiding Pitfall is available on the OSA website.
5. Job Openings
Office and Administrative Specialist, Senior
The Office of the State Auditor (OSA) has an opening for a Legal and Special Investigations Administrative Specialist in the St. Paul office. This position provides skilled support services for Legal and Special Investigations staff.
The job posting will close on January 25, 2024.
Office and Administrative Specialist, Intermediate
The OSA Government Information Division (GID) has an opening for a Government Information Administrative Specialist in the St. Paul office. The Government Information Division (GID) collects and analyzes local government financial data, which is assembled in regular reports provided to the Legislature and the public. This position provides skilled support services for GID in the formatting, completion, release, and publication of reports as well as other support services.
The job posting will close on January 26, 2024.
6. Upcoming Deadlines
Relief Association Economic Interest Statements
Every year, each fire relief association board member and chief administrative officer is required to complete a Statement of Economic Interest. The Statement must be filed with the chief administrative officer of the relief association and be made available for public inspection.
The chief administrative officer of a relief association must also submit a Certified Listing of Individuals Who Filed a Statement of Economic Interest form to the Campaign Finance and Public Disclosure Board by January 15, 2024. This form must list all individuals who have filed Statements of Economic Interest with the relief association for the preceding 12 months, along with the address of the office at which the statements are available for public inspection.
For your convenience, the Statement of Economic Interest and Certified Listing of Individuals Who Filed a Statement of Economic Interest forms are available in the Pension Forms section of our website under Current Forms.
2024 Summary City and County Budget Form by January 31, 2024
The 2024 Summary City and County Budget Form is now available through SAFES.
The form is due by January 31, 2024. You will need a SAFES User ID and Password to access the Form. If you need a SAFES User ID and Password, please send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email, and phone number.
Instructions on completing the form are located on the OSA website.
2023 Lobbying Costs Report by January 31, 2024
The 2023 lobbying costs reporting forms are available for both local governments and local government associations. The forms may be found in SAFES.
Instructions are available on the OSA website:
- Lobbying Expenditure Reporting Form for Local Governments
- Lobbying Expenditure Reporting Form for Local Government Associations
If you have questions or need assistance completing the form, please contact John Jernberg at 651-297-3678 or John.Jernberg@osa.state.mn.us.
2023 Law Enforcement Agency Asset Forfeiture Report by January 31, 2024
Please remember to report all forfeitures with a 2023 final disposition to the Office of the State Auditor by January 31, 2024. Final disposition is when an action has been taken on the property (i.e., vehicle is sold, cash is distributed, property is returned to owner, etc.).
Reporting must be done using the online reporting tool available in SAFES.
Instructions for the Forfeiture Incident Reporting form are available on the OSA website.
If your agency had no forfeitures with a 2023 final disposition, you will still need to login to SAFES, select the Forms tab, then the 2023 tab, and select the button labeled "I have not disposed or forfeited any property in 2023” by January 31, 2024. Entities with forfeitures to report for the year 2023 should NOT check this box.
If you have not used SAFES in the past and need a username and password, please send your contact information including name, title, entity mailing address, and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, please contact Christy John at 651-297-3681 or Christy.John@osa.state.mn.us.
2023 Annual Forfeiture Expenditures Report by February 28, 2024
Law enforcement agencies and prosecuting authorities, please remember to report expenditure of forfeited property proceeds, including proceeds received through state and federal forfeiture law to the Office of the State Auditor (OSA) by February 28, 2024.
Instructions for the Forfeiture Expenditures form may be found on the OSA website.
Reporting must be done using the online reporting tool available in SAFES.
If you have not used SAFES in the past and need a username and password, please send your contact information including name, title, entity mailing address, and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, please contact Christy John at 651-297-3681 or Christy.John@osa.state.mn.us.