OSA Weekly Update - 6/30/2023

1. Message from Auditor Blaha

2. Released: Pension Newsletter

3. Available: 2023 TIF Training – Live Webinars

4. Avoiding Pitfall: Broker Certifications

5. Upcoming Deadlines

6. Job Openings


1. Message from Auditor Blaha

One of the greatest acts of patriotism is service to your community. You bring people together, listen, and solve problems that hit close to home. Thank you for your service and patriotism to our state and this country.

I hope you have a wonderful and safe holiday weekend. Happy Independence Day!

Note: There will be no OSA Weekly Update next week. We will resume on Friday, July 14.


2. Released: Pension Newsletter

The June Pension Division Newsletter has been released. The Newsletter provides information about upcoming meeting dates for the Fire Relief Association Working Group and notice regarding an open position on the group. Information on internal controls for special events and a reminder about the requirement to report evidence of theft or misuse of funds are also provided.


3. Available: 2023 TIF Training – Live Webinars

The TIF Division is pleased to announce the following training opportunities on topics related to tax increment financing (TIF). These training topics will be presented as live webinars at no cost. Recordings of the webinars will also be available after the sessions.

  • An Introduction to TIF — Tuesday, July 18, 2:00-3:00 p.m.
  • County Administrators Training — Tuesday, July 25, 1:30-3:30 p.m.

For more information and to register, visit the OSA website.

If you have any questions, please contact the TIF Division at TIF@osa.state.mn.us or 651-296-4716.


4. Avoiding Pitfall: Broker Certifications

Minnesota law requires local units of government to obtain a broker’s certification before transacting business with a broker. Each year, the broker must acknowledge in writing the receipt of a statement of investment restrictions and must agree to handle the government entity’s account in accordance with those restrictions. The law prohibits a government entity from entering into a transaction with a broker until the broker provides the entity with the required certification.

The full Avoiding Pitfall is available on the OSA website.


5. 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.


6. Job Openings

Job Openings

Local Government Auditors (Metro)

The Office of the State Auditor (OSA) is looking for two local government auditors to join our team. This position assists in external financial and compliance audits of Minnesota local governments by performing procedures necessary to determine the reliability of clients’ financial statements and compliance with legal and federal requirements. The full job posting is available on the OSA website.

At the OSA, we pride ourselves on our supportive work environment for our staff, including the ability to work remotely. Apply today!