OSA Weekly Update - 9/19/2025

1. Message from Auditor Blaha

2. Reminder: Submit TIF Plans Within 60 Days

3. Meeting: Fire Relief Association Working Group

4. Avoiding Pitfall: Computer Access by Employees

1. Message from Auditor Blaha

This week, we released the 2024 Asset Forfeitures and Forfeiture Expenditures Report. Law enforcement reported 3,506 completed forfeitures — down 9% from 2023. Net proceeds from state forfeitures totaled $4.3 million, with another $1.7 million received through federal equitable sharing programs, bringing the total to just over $6.0 million.

The bipartisan forfeiture legislation passed in 2021 is doing what it was meant to do — restore civil liberties and focus on the most serious cases. We expect this downward trend to continue, giving Minnesotans confidence that the process is being used appropriately.

View the full report on our website. 

2. Reminder: Submit TIF Plans Within 60 Days

All TIF plans and modifications should be electronically submitted, along with the appropriate TIF Plan Collection Form, via the State Auditor’s Form Entry System (SAFES). Do not mail copies of TIF plans. State law requires that all TIF plans be filed with the OSA within 60 days after the latest of:

  1. Filing of the request for certification of the TIF district;
  2. Approval of the plan by the municipality; or
  3. Adoption of the plan by the authority.

Additionally, plans are needed to generate the Annual Reporting Form for certified districts. Check to make sure all plans for recently certified districts are submitted as soon as possible so they will be included when forms become available next month.

If you have any questions or need access to SAFES, contact us at TIF@osa.state.mn.us.

3. Meeting: Fire Relief Association Working Group

The State Auditor’s Fire Relief Association Working Group met on Tuesday, Sept. 16. Working Group members wrapped up their discussion of relief association audit requirements and agreed to pursue an increase to the threshold at which an annual audit is required, from $750,000 to $1,000,000 in either special fund assets or liabilities. Working Group members also discussed the option available to relief associations paying monthly retirement benefits allowing them to purchase annuities to replace the monthly benefits, and heard information about the process of doing so and best practices. 

The final Working Group meeting of the year will be held on Tuesday, Sept. 30 from 2 – 3:30 p.m. Meeting recordings and materials are available on the Working Group page of the OSA website.

4. Avoiding Pitfall: Computer Access by Employees

In many public entities, technology staff is responsible for granting computer access to employees. The technology staff should be notified when an employee ends public employment so that the former employee’s access to the entity’s computer network can be terminated. Technology staff should also be notified when an employee transfers to a position where the need for data is more limited than it had been in the former position, so that the employee’s access to not public information is appropriately restricted.

By communicating changes in employee status to technology staff on a timely basis, access to an entity’s computer network and applications can be controlled and safeguarded.

The full Avoiding Pitfall is available on the OSA website.