OSA Weekly Update - 6/23/2023

1. Message from Auditor Blaha

2. Avoiding Pitfall: Contracts and Conflicts of Interest

3. Upcoming Deadlines

1. Message from Auditor Blaha

Is your park looking brown? Are you worried about local fields? Can you tell the difference between being dryer than usual and a true drought?

If you need to quantify drought in your community, the generally accepted authority in the United States is the U.S. Drought Monitor.

The level of drought can impact local economies and government services, so it’s helpful to track the level of dryness in your area. For instance, I serve on the Minnesota Rural Finance Authority and we have low interest loans for farmers impacted by weather issues. We use the drought monitor to anticipate the need for our funds.

The monitor is updated every Thursday. Keep an eye on your area, and keep pulling for rain.

2. Avoiding Pitfall: Contracts and Conflicts of Interest

Generally, a public officer authorized to make a sale, lease, or contract in an official capacity must not have a personal financial interest in that sale, lease, or contract, or personally benefit financially from it. See Minn. Stat. § 471.87. A “public officer” includes at least those public officers that approve contracts, which is usually:

  • City council members;
  • Town supervisors and town board members;
  • County officials; and
  • School board members.

For the complete scope of who is included in this prohibition, consult with your legal counsel.

The full Avoiding Pitfall is available on the OSA website.

3. Upcoming Deadlines

2022 Relief Association Reporting Forms

The 2022 reporting-year forms for fire relief associations with assets or liabilities of at least $500,000 are due to the Office of the State Auditor by June 30, 2023. Relief associations with the June 30 reporting deadline are required to submit audited financial statements in addition to the reporting forms.

The reporting forms are accessed through the State Auditor’s Form Entry System (SAFES). View the Reporting Checklist for helpful hints to complete, submit, and electronically sign the reporting forms.

2022 Annual Financial Reporting Forms and GAAP Audits

For cities and towns reporting on the GAAP basis of accounting, the Reporting Form and Financial Statements/Audit are due by June 30, 2023. The Reporting Form (in Excel format) and Financial Statements/Audit (in PDF format) should be submitted through SAFES. Any related Audit documents should be emailed to gid@osa.state.mn.us.

2022 Special District Financial Reporting Form

Special District Financial Reporting Form and Audited Financial Statements are due June 30, 2023 for districts whose fiscal year ended December 31, 2022. The Reporting Form and Financial Statements/Audit should be submitted through SAFES.

Performance Measurement Program

Participation in the Performance Measurement Program by a city or a county is voluntary. Counties and cities that choose to participate in the standard measures program must officially adopt and implement the ten minimum performance measures and system developed by the Council on Local Results and Innovation (Council).

In order to receive the per capita reimbursement, counties and cities must file a report (in PDF format) with the Office of the State Auditor by July 1, 2023.

For more information on the Performance Measurement Program, please visit the OSA website.