State Auditor's E-Update - 4/16/2021
1. Message from Auditor Blaha
2. Reminder: Forfeiture Reporting
3. TIF: Authorization for TIF Consultants to Access SAFES
4. Relief Associations: Minnesota Deferred Compensation Plan
5. Avoiding Pitfall: School Cash Handling Procedures
1. Message from Auditor Blaha
It is heartbreaking to be writing these words again. Five days ago Daunte Wright, an unarmed black man, was killed in Brooklyn Center, MN. For many Minnesotans, Wright’s death ripped open a wound from the death of George Floyd last summer. I shared this last May and I would like to share again:
“For change to happen, real change, we must first focus on the grief and give voice to the demand for justice.”
The best place to go for real-time updates on the public safety response surrounding the trial of Derek Chauvin and, now, the murder of Daunte Wright is: https://safetynet.mn.gov. Operation Safety Net is "a joint effort among the Minneapolis Police Department, Hennepin County Sheriff's Office, the State of Minnesota and local jurisdictions. These agencies operate under a unified command, which means multiple voices from involved agencies contribute to the operational decisions."
Be safe and be kind to one another.
2. Reminder: Forfeiture Reporting
Law enforcement agencies can continue to report forfeitures disposed in 2021. The designated individual(s) responsible for reporting forfeitures to the Office of the State Auditor (OSA) must have a username and password to log into the State Auditor’s Form Entry System (SAFES).
If you have not received a username and password, please e-mail your public contact information, including your name, email address, phone number, and the physical address of your entity to safes@osa.state.mn.us. Login information will be e-mailed to you. Once you have a username and password, you can log into SAFES to report forfeitures at:
Instructions on using SAFES and completing the Forfeiture Incident Reporting Form is on the OSA's website at:
https://www.osa.state.mn.us/media/vpnpcxnn/instructionsforsafesandforfeitureform.pdf
3. TIF: Authorization for TIF Consultants to Access SAFES
TIF Annual Reporting Forms for 2020 will be made available soon. If it hasn't been done already, this is a good time for consultants and non-authority employees who need to access SAFES on behalf of a TIF authority to file an authorization form with the Office of the State Auditor (OSA).
The authorization form for 2021 is available here (https://www.osa.state.mn.us/forms-deadlines/submit-forms/user-authorization-form/) and can be submitted by e-mail, fax, or US mail.
Please note that this form is not required for employees of TIF authorities. Authorization for employees of TIF authorities does not automatically expire. If an employee of a TIF authority does not have current access to SAFES and needs it, please contact our office at tif@osa.state.mn.us.
4. Relief Associations: Minnesota Deferred Compensation Plan
Volunteer firefighters are eligible to participate in the Minnesota Deferred Compensation Plan administered by the Minnesota State Retirement System. This plan offers a tax-deferred savings plan that can help supplemental other retirement benefits. Volunteer firefighters may choose to roll over their relief association service pension to their deferred compensation account. Volunteer firefighters who would like to enroll in the deferred compensation plan must do so before terminating public employment.
Additional information about the plan is available on the Minnesota Deferred Compensation Plan website, at: https://www.msrs.state.mn.us/mndcp.
5. Avoiding Pitfall: School Cash Handling Procedures
Schools should periodically review internal control procedures that will help protect school funds. This is critically important for anyone who may be handling cash.
The Minnesota Department of Education publishes the Manual for Activity Fund Accounting (MAFA), which contains numerous internal control procedures that should be followed whenever a school handles cash. Advisors who will be handling student activity funds must acknowledge in writing receipt of a copy of MAFA and their responsibility for assuring that MAFA procedures are followed.
This Avoiding Pitfall is available on our website here: https://www.osa.state.mn.us/audit-resources/audit-guidance/avoiding-pitfalls-articles/school-cash-handling-procedures