State Auditor's E-Update - 4/29/2022

1. Message from Auditor Blaha

2. Due: Performance Measurement Program Report by July 1, 2022

3. TIF: Authorization for TIF Consultants to Access SAFES

4. Relief Associations: Pension Newsletter

5. Avoiding Pitfall: Donations of Gambling Funds

1. Message from Auditor Blaha

Do you know where to find all our important deadlines? If not, start here on the OSA website.

While it may be rather chilly, it is officially spring in Minnesota which means now is a good time to look ahead to all summer and fall deadlines for 2022. Sometimes missing a deadline means missing out on funds for your community. If you have questions about whether or not a deadline applies, please reach out.

2. Due: Performance Measurement Program Report by July 1, 2022

Participation in the Performance Measurement Program by a city or a county is voluntary. Counties and cities that choose to participate in the standard measures program must officially adopt and implement the ten minimum performance measures and system developed by the Council on Local Results and Innovation (Council).

In order to receive the per capita reimbursement and levy limit exemption in 2022, if any, counties and cities must file a report (in a PDF format) with the Office of the State Auditor by July 1, 2022. For more information on the Performance Measurement Program, visit the OSA website.

3. TIF: Authorization for TIF Consultants to Access SAFES

TIF Annual Reporting Forms for 2021 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 2022 is available on the OSA website 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: Pension Newsletter

The April Pension Newsletter has been released. The Newsletter provides links to helpful website resources for relief association trustees. The newsletter also provides information about shorter vesting requirements that are allowed for relief association members who return to active firefighting service after receipt of a service pension. Resources for relief association auditors and instructions for submitting audit reports are also included.

The complete Newsletter may be accessed on the OSA website.

5. Avoiding Pitfall: Donations of Gambling Funds

Cities, towns, and counties may not use donations from lawful gambling for the benefit of a pension or retirement fund. Therefore, even if a city or town finds it difficult to make the required municipal contribution to its firefighters’ pension fund, the city/town cannot use gambling funds for the contribution.

This Avoiding Pitfall is available on our website.