State Auditor's E-Update - 1/14/2022
1. Message from Auditor Blaha
2. Due: 2021 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2022
3. Available: CTAS 2022 Tax Tables
4. Reminder: TIF Districts Decertification Requirements
5. Deadline: Fire Equipment Certification Form
6. Avoiding Pitfall: Need for Cross-Training
1. Message from Auditor Blaha
All across Minnesota, and the country as a whole, hospitals and health care workers are calling out for help due to the surge in infection rates from Omicron. That plus staffing shortages and a lack of ICU beds have led to a crisis for our health care system.
As a result, many of us are looking to our workplaces to see where we can make a difference. At the OSA we have made some changes for who needs to wear a mask and where masks must be worn inside our office.
As you're planning your own workplace response to the latest surge, the Occupational Safety and Health Administration (OSHA) is a good resource for you.
OSHA has a host of guidance and messaging support for you to provide a safe environment for your staff and community.
2. Due: 2021 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2022
Please remember to report all forfeitures with a 2021 final disposition to the Office of the State Auditor by January 31, 2022. Final disposition is when an action has been taken on the property (i.e., vehicle is sold, cash is distributed, property is returned to owner, etc.).
Reporting must be done using the online reporting tool available in the State Auditor’s Form Entry System (SAFES).
If your agency had no forfeitures with a 2021 final disposition, you will still need to login to SAFES, select the Forms tab, then the 2021 tab, and select the button labeled "I have no forfeitures in 2021 to report for this entity," by January 31, 2022.
If you have not used SAFES in the past and need a username and password, please e-mail your contact information including name, title, entity mailing address, and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, please contact Ms. Christy John at (651) 297-3681 or e-mail Christy.John@osa.state.mn.us.
3. Available: CTAS 2022 Tax Tables
The 2022 Federal and State tax tables are now available for import on the CTAS page.
4. Reminder: TIF Districts Decertification Requirements
Many TIF districts reached their duration limit as of December 31, 2021, or may have been decertified in 2021 for other reasons. If you have such a district and haven't already done so, please complete the Confirmation of Decertified TIF District Form. This must be completed and submitted to the OSA within 90 days of the decertification. If you have any questions, please contact us at TIF@osa.state.mn.us.
To learn more, please review the Decertified TIF District Form Reminder TIF topic.
You may find the Confirmation of Decertified TIF District Form on the OSA website.
5. Deadline: Fire Equipment Certification Form
The 2022 Fire Equipment Certification (FA-1) Form and documentation of any service area changes are due to the Minnesota Department of Revenue by March 15, 2022. Submission of the information is required for communities to be eligible for 2022 fire state aid. Note that five percent of a community’s fire state aid is forfeited for each week or fraction of a week that the FA-1 is submitted past the March 15 due date.
The form, instructions, and fire service areas report can be accessed on the Department of Revenue’s website.
6. Avoiding Pitfall: Need for Cross-Training
In small public entities, sometimes only one person is primarily responsible for handling financial matters. This concentration of duties in one individual is not desirable from an accounting point of view.
One measure to help counter this weakness involves training a second person in the specific duties related to the entity’s finances. “Cross-training” has numerous benefits. It allows a second person to perform the duties when the employee primarily responsible is unavailable. Having someone else perform the job duties also provides a method of detecting errors and/or irregularities created by the person primarily responsible for those duties. Finally, cross-training provides continuity during periods of employee transitions. Cross-training offers advantages from both an accounting and a management point of view.
This Avoiding Pitfall is available on our website.