OSA Weekly Update - 6/6/2025
1. Message from Auditor Blaha
2. Fire Relief Associations: SAFES Access for Accountants and Auditors
3. TIF: Reporting “Other” Revenue and Expenses
4. Avoiding Pitfall: Town Disbursement Process
5. Deadlines
1. Message from Auditor Blaha
If you're making a bingo card for the upcoming special legislative session, take a look at “Woodchucks and zombie bills: Your guide to legislative lingo” by the Minnesota House of Representatives staff.
Knowing the meanings of very real Minnesota legislative phrases like “Christmas Tree Bill,” “Peace in the Valley” and “Ulcer Gulch” makes following things in St. Paul a bit easier.
2. Fire Relief Associations: SAFES Access for Accountants and Auditors
As we near the June 30 reporting deadline for fire relief associations, remember to submit a completed 2025 User Authorization Form if one hasn’t yet been filed. The completed form is required for accountants, auditors, and other consultants who work with relief associations to have access to the relief association’s reports. Access to reports occurs primarily through the State Auditor’s Form Entry System (SAFES), but also extends to other offline relief association documents.
3. TIF: Reporting “Other” Revenue and Expenses
As you are completing the TIF Annual Reporting Forms for TIF authorities, one common point of clarification to note relates to the use of the "Other" line on the Revenue and Expense Tab. This line was added to address specific, “other” sources and uses as noted in the instructions (write-offs or write-downs of interfund loans, unrealized gains or losses associated with land held for resale, and other explained uses of TIF revenue that don’t fit into any other category). Do not use this line to report sources that are not tax increment or uses of funds that are not tax increments.
See the TIF Annual Reporting Form 2024 Instructions for more details.
If you have any questions, contact us at TIF@osa.state.mn.us.
4. Avoiding Pitfall: Town Disbursement Process
Adequate support for payments is a fundamental requirement of a sound accounting system. We recommend that all invoices clearly show dates and initials indicating approval for payment. We also suggest that invoices contain the general ledger coding for posting transactions to the Town ledger.
Prior to Town Board meetings, supervisors should fully review each claim for appropriateness and accuracy. The minutes should identify the claims approved. Towns can accomplish this by attaching a list of claims, signed by the Board Chair, to the meeting minutes.
The full Avoiding Pitfall is available on the OSA website.
5. Deadlines
Due: Performance Measurement Program Report by July 1, 2025
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 a PDF format) with the OSA by July 1, 2025.