OSA Weekly Update - 12/15/2023

1. Message from Auditor Blaha

2. Pension: Fire Relief Association 2024 Reporting Deadlines

3. Released: 2022 Municipal Liquor Store Report

4. Update: CTAS and Earned Sick and Safe Time (ESST)

5. Avoiding Pitfall: Approval of Relief Association Expenditures

6. Upcoming Deadlines


1. Message from Auditor Blaha

This week our office released the 2022 Municipal Liquor Store Operations Report in Apple Valley. On Wednesday, I was joined at a press conference by our Government Information Division as well as Apple Valley Mayor Clint Hooppaw and Liquor Operations Manager Rick Heyne.

After two years of pandemic-related swings in profits for municipal liquor stores, both on- and off-sale municipal liquor operations saw net profits decrease between 2021 and 2022. More details on the report are available in item #3 below.

The press conference is available to view on our YouTube channel. The full release is available on the OSA website.


2. Pension: Fire Relief Association 2024 Reporting Deadlines

Legislation passed into law during 2023 increases the threshold at which an annual audit is required for fire relief associations. Beginning with reports for the 2023 calendar year, which are filed with the Office of the State Auditor (OSA) during 2024, an audit is required if a relief association's special fund assets or liabilities exceed $750,000. A relief association that previously was required to be audited that now is below the threshold will no longer require an audit, unless and until the relief association's special fund assets or liabilities exceed $750,000.

Based on information filed with the Office of the State Auditor, we’ve created an online document for the convenience of relief associations and their auditors that shows each relief association’s reporting deadline for 2024 and whether an audit or agreed-upon procedures engagement is required.


3. Released: 2022 Municipal Liquor Store Report

On Wednesday the OSA released the 2022 Analysis of Municipal Liquor Store Operations. The report provides comparative data on liquor store operations which are owned and operated by Minnesota cities.

View the complete report, which includes an Executive Summary, tables, and graphs on the OSA website.


4. Update: CTAS and Earned Sick and Safe Time (ESST)

Effective January 1, 2024, Minnesota has a new law requiring employers to provide paid Earned Sick and Safe Time (ESST) to employees. Considering the new law, the Office of the State Auditor (OSA) will be updating CTAS to track the time earned and used, and to provide that information on the pay stub. The OSA is planning to release an update to CTAS that will have the required changes at the beginning of 2024. The CTAS update will only have the record-keeping requirements. For more specifics on the law and how to administer it, please visit the Department of Labor and Industry website.


5.  Avoiding Pitfall: Approval of Relief Association Expenditures

One of the fiduciary activities specifically assigned to relief association trustees is the expenditure of plan assets. The relief association is a separate entity from the affiliated fire department, and the relief association board of trustees is charged with maintaining relief association accounts. Relief associations should make sure that meetings are scheduled regularly so that expenditures can be approved and disbursed on a timely basis.

The full Avoiding Pitfall is available on the OSA website.


6. 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.