State Auditor's E-Update - 2/25/2022

1. Message from Auditor Blaha

2. Reminder: Investment Business Recipient Disclosure Form

3. TIF: TIF Plan Modifications for Removing Parcels

4. Avoiding Pitfall: Pay and Benefits Documentation

1. Message from Auditor Blaha

This week, the Office of the State Auditor (OSA) heard from many local government leaders across Minnesota with our five State of Main Street listening sessions. The OSA presented statewide data trends for cities, counties, and townships, and I facilitated round-table discussions with mayors, county auditor/treasurers, township supervisors, city administrators, and county commissioners. The conversations shed light on the vast differences between the communities served throughout Minnesota and how the resources needed for these government entities varies.

If you were unable to join us and want to provide feedback from your community on the statewide trends, please email me at State.Auditor@osa.state.mn.us.

I am grateful to all the local leaders who offered their expertise and perspective to the conversations this week. Please stay tuned for the culmination State of Main Street event in March.

2. Reminder: Investment Business Recipient Disclosure Form

Volunteer fire relief associations are required to annually submit by March 31 a completed Investment Business Recipient Disclosure Form to the Executive Director of the Legislative Commission on Pensions and Retirement. The form requires the chief administrative officer of the relief association to list all the recipients of investment business with respect to investments made by the relief association. For the convenience of relief association trustees, a copy of the form is available on the OSA website.

3. TIF: TIF Plan Modifications for Removing Parcels

If an authority acts to remove parcels from a TIF district, please note that removing parcels is a modification to the TIF plan and requires reporting to our office. To learn more, please visit the OSA website.

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

4. Avoiding Pitfall: Pay and Benefits Documentation

Accurate documentation of employee pay and benefits is essential. If pay and benefit decisions are not accurately documented, needless disputes may arise over pay raises, employer contributions to health insurance payments, accrual of leave time, and other payroll matters.

A well-written employment contract can often prevent issues from arising in employment situations. Where a written contract is not used, it is especially important for governing bodies to accurately record pay and benefit decisions in the meeting minutes. This is true both for decisions about individual employees and for decisions about employee benefits generally.

This Avoiding Pitfall is available on our website.