OSA Weekly Update - 1/26/2024

1. Message from Auditor Blaha

2. Relief Associations: Supplemental Benefit Reimbursement Form

3. TIF: Four-Year Knockdown Rule Reminder

4. TIF: Excess Increment Reporting Reminder

5. Avoiding Pitfall: Vendor Gifts

6. Job Openings

7. Upcoming Deadlines

1. Message from Auditor Blaha

As we continue to roll out job postings in our office, I’d like to draw your attention to our Director of Standards and Procedures opening. This position plays a crucial role to ensure audits of local governments are performed in accordance with audit industry standards, the OSA’s quality control standards, and appropriate regulatory requirements. We are seeking applicants with a high level of technical expertise to support quality control.

This role is a hybrid position based in our St. Paul office.

Please share this posting with your network. Careers with the State of Minnesota include comprehensive and competitive pay and benefits – plus they are a wonderful way to serve your community!

All our current postings are available to review on the OSA website.

2. Relief Associations: Supplemental Benefit Reimbursement Form

Fire relief associations that wish to seek reimbursement of supplemental benefits paid during 2023 must complete the Supplemental Benefit Reimbursement Form posted on the Minnesota Department of Revenue (DOR)’s website. The form is due to the DOR by February 15, 2024, to receive reimbursement in March 2024.

See the OSA’s Statement of Position for additional information on how supplemental benefits are calculated and the reimbursement process.

3. TIF: Four-Year Knockdown Rule Reminder

TIF authorities must submit evidence to the county auditor by February 1 of the fifth year following certification of a TIF district that activity in accordance with the TIF plan has occurred on parcels in the TIF district. County auditors must then review this evidence and enforce the Four-Year Knockdown Rule if no activity has occurred on a parcel. To learn more, please review the OSA Statement of Position.

If you have any questions, please contact us at tif@osa.state.mn.us.

4. TIF: Excess Increment Reporting Reminder

County auditors must, prior to February 1 of each year, report to the commissioner of education the amount of any excess tax increment distributed to a school district for the preceding taxable year. Please refer to the Department of Education for the appropriate reporting procedures.

5. Avoiding Pitfall: Vendor Gifts

Sometimes vendors with public contracts offer gifts to local government employees to foster goodwill. Although vendor relationships can be cordial, they should not involve gifts to public employees.

City officials, county officials, and independent school district school board members, superintendents, principals and officers are subject to Minn. Stat. §471.895, which generally bans gifts. There are certain exceptions, such as a trinket or memento costing $5 or less. In addition, under Minn. Stat. §471.87, a public officer authorized to take part in making a contract in any manner generally is not allowed to have a personal financial interest in the purchase.

To avoid problems, government employees should not accept personal gifts from vendors or contractors. We recommend that entities create an ethics policy that expressly prohibits officers and employees from accepting personal gifts from vendors or contractors.

The full Avoiding Pitfall is available on the OSA website.

6. Job Openings

 

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.

Chief Information Officer

The Office of the State Auditor (OSA) is hiring a Chief Information Officer (CIO). The CIO ensures that the OSA has modern, secure, and accessible technology. They are responsible for officewide planning, implementation, and supervision of all office technology needs. The CIO also works with OSA leadership to represent the office on technology issues at the Minnesota Legislature. This position is based out of our St. Paul office and may be hybrid.

The job posting will close on February 1, 2024.

Director of Standards and Procedures

The OSA Audit Practice Division performs external financial and compliance audits of local governments and is seeking applicants with a high level of technical expertise to support quality control as part of our Standards and Procedures team. The Director of Standards and Procedures is a hybrid position based in St. Paul. This position is responsible for providing oversight to ensure that the audits of local governments are performed in accordance with audit industry standards, the OSA’s quality control standards, and appropriate regulatory requirements.

The job posting will close on February 8, 2024.

7. Upcoming Deadlines

 

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:

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.