OSA Weekly Update - 6/2/2023

1. Message from Auditor Blaha

2. Job Opening: Director of Standards and Procedures

3. Released: Pension Newsletter

4. Avoiding Pitfall: Meeting Meals for Board or Council Members

1. Message from Auditor Blaha

This week I presented the 2023 State of Main Street Analysis to township leaders in Dodge County. The analysis pulls together local data to help decision makers better understand financial trends.

If you couldn’t join us this spring for the State of Main Street events, we can come to you this summer! We have a ready-made presentation that we can bring to your community. If you would like us to present at your meeting or event, contact Megan.Thrasher@osa.state.mn.us.

2. Job Opening: Director of Standards and Procedures

Are you a CPA that enjoys research? The OSA is hiring a Director of Standards and Procedures.

This position provides oversight to ensure local government audits are of the highest quality in accordance with both OSA quality control standards, and regulatory and audit industry requirements.

Apply online: Click “Search Open Positions” and enter the job ID: 65743.

Questions? Contact Belle Sarff, Director of Human Resources.

Job Opening graphic

3. Released: Pension Newsletter

The May Pension Division Newsletter was released. The Newsletter provides an update on relief association pension legislation. The Newsletter also provides information about calculating and reporting breaks in service for pension plan members, and links to helpful resources for relief association auditors.

4. Avoiding Pitfall: Meeting Meals for Board or Council Members

Members of the governing body and staff sometimes patronize restaurants either before or after board/council meetings. If the public entity pays for the meals, at least three separate compliance issues are raised:

  • There are potential Open Meeting Law issues whenever a quorum of a board/council gets together. The meeting would not be open to the public, and any discussion of matters relating to the public entity may result in an Open Meeting Law violation.
  • If matters relating to the public entity are not discussed during the meals, the meals should not be reimbursed because the meal expenses are not a necessary expense and do not serve a public purpose.
  • The meals may be taxable income because the board/council members and staff are not in travel status.

Whether a meal is necessary for a meeting depends upon the necessity for holding a particular meeting during mealtime rather than at some other time, and upon the benefits derived from providing food during the meeting. If a board/council meeting must be held during mealtime, we recommend that food be provided to the board/council members and staff on site, avoiding issues with taxes, expense reimbursement, and the Open Meeting Law.

The full Avoiding Pitfall is available on the OSA website.