OSA Weekly Update - 11/15/2024
1. Message from Auditor Blaha
2. Released: 2024 Performance Measurement Program Report
3. TIF: Decertified TIF District Forms
4. Avoiding Pitfall: Joint Powers Agreements – Part I
5. Upcoming Deadlines
1. Message from Auditor Blaha
Time to sign up! The OSA Local Government Training Conference is next week on Wednesday, November 20 and you can register on the NASACT website. The conference is virtual so we can include as many people as possible. Topics include legal compliance and accounting updates, along with ethics and developing strong internal controls (the full agenda is on the OSA website). Continuing professional education (CPE) credits are available as well. Hope to see you on Wednesday!
2. Released: 2024 Performance Measurement Program Report
This week State Auditor Julie Blaha released the 2024 Performance Measurement Program Report. In 2024, 38 cities (4%) and 26 counties (30%) were certified by the Office of the State Auditor (OSA) to the Minnesota Department of Revenue to receive additional aid payments. This was a decrease of three cities and two counties from 2023.
Detailed information on how local governments can participate in the Performance Measurement Program as well as the 2024 Reports can be found on the OSA website.
3. TIF: Decertified TIF District Forms
Many TIF districts are set to decertify at the end of the year. When a TIF district is decertified, a Confirmation of Decertified TIF District Form must be completed and submitted to the OSA within 90 days of the decertification.
To learn more, please review the topic on the OSA website.
A copy of the Confirmation of Decertified TIF District Form may be found on the OSA website.
If you have any questions, please contact us at TIF@osa.state.mn.us.
4. Avoiding Pitfall: Joint Powers Agreements – Part I
Governmental units may have agreements with each other to exercise certain powers together. Is your governmental unit a party to any joint powers agreements? If so, do you have copies of your current agreements? Have you reviewed the agreements recently? Do they say what you want them to say? Do they comply with current law?
The primary statute on the joint exercise of governmental powers is Minn. Stat. § 471.59.
The Avoiding Pitfall is available on the OSA website.
5. Upcoming Deadlines
Pension Reporting Information
Minnesota law requires forfeiture of fire state aid for fire relief associations that do not submit all required reporting information to the OSA by November 30. If 2023 reporting forms are not fully received in our office on or before that date, a relief association’s 2024 state aid will be automatically forfeited and the relief association will not be eligible for future state aid until the 2023 reporting forms are received. The OSA does not have authority to grant filing extensions beyond the November 30 deadline.
If you have questions regarding reporting requirements or need access to online reporting forms, please contact the Pension Division at 651-282-6110 or pension@osa.state.mn.us.