State Auditor's E-Update - 1/28/2022
1. Message from Auditor Blaha
2. TIF: County Administrative Expenses
3. Released: Pension Newsletter
4. Due: 2021 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2022
5. Due: 2022 Summary City and County Budget Form by January 31, 2022
6. Available: 2021 Annual Financial Reporting Forms
7. Avoiding Pitfall: Bonds for Public Employees and Officers
1. Message from Auditor Blaha
As we continue to navigate the pandemic, we are seeing more support coming from leaders in Minnesota and at the federal level. Below is some helpful information to share for access to N95 masks and COVID-19 at-home tests.
Each U.S. household is eligible to order up to four free COVID-19 tests through the federal Department of Health and Human Services.
The Biden administration has begun distribution of 400 million N95 masks, for free, to the public. Participating pharmacies will give three free masks per person (pending availability). Please check with your local pharmacy to see if they are participating in the mask distribution.
As always, information on vaccines and boosters may be found on the MN COVID-19 Response website.
We know that vaccination, testing, and masking remain effective ways to keep our communities safe. Thank you for doing your part.
2. TIF: County Administrative Expenses
Counties may require reimbursement from a development authority for actual expenses related to administration of the authority's TIF districts by February 15th following the year in which the expenses were incurred.
To learn more, please review the TIF article on the OSA website.
3. Released: Pension Newsletter
The January Pension Newsletter has been released. The Newsletter provides information on the fire chief’s certification of service credit amounts that are to be provided to the municipal clerk and the relief association’s board of trustees. The Newsletter also provides information on the Fire Equipment Certification Form and the Supplemental Benefit Reimbursement Form that are due soon to the Department of Revenue.
The complete Newsletter can be accessed on the OSA website.
4. 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 her at Christy.John@osa.state.mn.us.
5. Due: 2022 Summary City and County Budget Form by January 31, 2022
The 2022 Summary City and County Budget Form is now available through the State Auditor’s Form Entry System (SAFES).
The form is due by January 31, 2022. You will need a SAFES User ID and Password to access the Form. If you need a SAFES User ID and Password please send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email, and phone number.
Instructions on completing the form are located on the OSA website.
6. Available: 2021 Annual Financial Reporting Forms
The 2021 Annual Financial Reporting Form (Reporting Form) is now available through the State Auditors Form Entry System (SAFES). You will need a SAFES User ID and Password to access the Form. If you need a SAFES User ID and Password please send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email, and phone number.
Instructions on completing the Reporting Form can be found on the OSA website.
CTAS Users are now also able to submit the State Auditor Data File and Financial Statements right from CTAS. Instructions can be found on the OSA website.
For local government entities reporting on a cash basis of accounting, the Reporting Form (CTAS: State Auditor Data File) and Financial Statements or Audit are due by March 31, 2022. For entities reporting on a GAAP basis of accounting, the Reporting Form and Audit are due by June 30, 2022.
7. Avoiding Pitfall: Bonds for Public Employees and Officers
Minnesota law requires fidelity or faithful performance bonds for certain local government positions. In order to minimize the risk of loss of public funds, public entities should review what positions require bonding and then make sure all required bonds are in place. Public entities should also consider whether bonds should be obtained for additional employees/officers.
This Avoiding Pitfall is available on our website.