OSA Weekly Update - 7/14/2023
1. Message from Auditor Blaha
2. TIF: Requesting Certification of a New TIF District
3. Reminder: 2023 TIF Training – Live Webinars
4. Avoiding Pitfall: Accountants Obligation to Report Evidence of Misconduct
5. Upcoming Deadlines
6. Job Openings
1. Message from Auditor Blaha
This week I met with several local government staff and officials in southeastern Minnesota to discuss the auditor shortage.
This weeks message is the first installment of a series where I will share what we’re hearing on our statewide summer tour.
We’re experiencing shortages across Minnesota so we’re asking folks: In a time of declining supply, how do we ensure audits are available where the risk and need for accountability is greatest?
If you would like to share your response to the question, please email Outreach@osa.state.mn.us.
2. TIF: Requesting Certification of a New TIF District
When making a request to your county auditor to certify a new TIF district, unless your county has its own prescribed form for requesting certification, the OSA recommends accompanying the request with the TIF District Certification Request Supplement. The form is meant to facilitate effective communication regarding important details. This recommended form was created to replace the discontinued sample previously provided by the Department of Revenue.
For more information about the certification of a district please see the TIF Topic Certification of TIF District.
If you have any questions, please contact us at TIF@osa.state.mn.us.
3. Reminder: 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: Accountants Obligation to Report Evidence of Misconduct
Public accountants performing an audit of a political subdivision or a local public pension plan must report to the Office of the State Auditor (OSA) the discovery of evidence during the audit that points to nonfeasance, misfeasance, or malfeasance on the part of an officer or employee of the entity being audited. The reporting obligation includes an audit of a county; city; town; school district; metropolitan or regional agency; public corporation; local public pension plans; volunteer fire relief association; watershed district; sanitary district; regional public library district; park district; economic development authority; and housing and redevelopment authorities.
The full Avoiding Pitfall is available on the OSA website.
5. Upcoming Deadlines
Pension: Schedule Form Certification Deadline
The 2023 Schedule Form for defined-benefit lump-sum fire relief associations is required to be certified on or before August 1, 2023. The certification must be made to the entity responsible for satisfying the minimum required contribution of the relief association’s special fund. The 2023 Schedule Form is available for download in SAFES.
The 2023 Schedule Form is designed to help determine a relief association’s projected assets and liabilities for 2023 and the minimum required contribution for 2024. The Office of the State Auditor’s Statement of Position provides additional information on municipal contribution requirements.
6. 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. The application closes on July 20, 2023.
At the OSA, we pride ourselves on our supportive work environment for our staff, including the ability to work remotely. Apply today!