State Auditor's E-Update - 10/21/2022

1. Message from Auditor Blaha

2. Meeting: Volunteer Fire Relief Association Working Group

3. Available: 2023 User Authorization Form

4. New Video: Creating Tax Increment Financing Districts: An Overview for TIF Authorities

5. Avoiding Pitfall: Policy for Account Adjustments and Write-offs

1. Message from Auditor Blaha

Registration is now open for the Office of the State Auditor's annual Local Government Training Conference on Thursday, November 17. The conference will once again be virtual this year. Information about the conference, including a link to register, is available on the OSA website.

We hope you will join us!

2. Meeting: Volunteer Fire Relief Association Working Group

The Volunteer Fire Relief Association Working Group met on October 19. The Working Group members reviewed potential topics for consideration, and began discussing technical clarifications to the statute that defines how financial requirements for relief associations are determined.

Working Group meeting agendas and materials, as well as a link to watch a recording of the October 19 meeting on the OSA YouTube channel, are on the OSA website.

3. Available: 2023 User Authorization Form

Access to reporting forms for accountants, auditors, and other consultants who work with volunteer fire relief associations will expire at the end of the calendar year. Relief association officers will need to renew access for their accountants, auditors, and consultants by completing the 2023 User Authorization Form that is now available for download on the OSA website.

4. New Video: Creating Tax Increment Financing Districts: An Overview for TIF Authorities

The TIF Division is excited to announce a new video meant to provide a brief overview of the process and considerations of the process for creating a Tax Increment Finance (TIF) District. You can find the video on the OSA website (https://www.osa.state.mn.us/training-guidance/training/training-opportunities-sub-pages/tax-increment-financing-tif-division/creating-tax-increment-financing-districts-an-overview-for-tif-authorities/).

See all of the available OSA training videos on our website.

If you have any questions, please contact us at TIF@osa.state.mn.us.

5. Avoiding Pitfall: Policy for Account Adjustments and Write-offs

Public entities that bill for services such as utilities must sometimes make adjustments to accounts (e.g., to correct an error) and write-offs for accounts (e.g., uncollectible accounts).

We recommend that public entities adopt a written policy that identifies when an employee must obtain authorization (e.g., from a supervisor) for an adjustment to or a write-off for an account. The written policy should also identify the appropriate level of management approval (e.g., a supervisor or the public entity’s governing body) required for proposed adjustments or write-offs. The policy should contain sufficient controls to prevent an employee from unilaterally adjusting or writing off the employee’s own account or the accounts of family members or friends.

The Avoiding Pitfall is available on the OSA website.