State Auditor's E-Update - 4/30/2021
1. Message from Auditor Blaha
2. Released: Pension Newsletter
3. TIF: Documenting Pay-As-You-Go Expenditures
4. Released: Minnesota County Budgets Report – 2021 County Summary Budget Data Together with 2020 Summary Budget Data
5. Available: Performance Measurement Program Report
6. Avoiding Pitfall: Petty Cash (Imprest) Funds – Part III
1. Message from Auditor Blaha
This week the Walz administration announced that the Vaccine Connector is now set-up for individuals 16+ to directly schedule their COVID-19 vaccine appointments at the state's Community Vaccination Program locations. Community Vaccination Program locations are in Saint Paul, Bloomington, Oakdale, Mankato, Duluth, Rochester, Lino Lakes, and St. Cloud. For those who prefer to schedule an appointment at one of these location by phone, please call 833-431-2053.
You may also direct people to the Vaccine Finder Map to find the closest vaccine provider in your community.
By this point, I think many of us understand that the fastest return to "normal" requires vaccination. Becoming vaccinated helps protect not only yourself and your household but elderly family members, neighbors, and the stranger in the grocery store. Vaccination also helps protect those who are unable to be vaccinated due to a chronic health condition or lack of access to resources.
Thank you for doing your part to keep your community and our state safe.
2. Released: Pension Newsletter
The April Pension Newsletter has been released. The Newsletter highlights resources for relief association trustees, members, and consultants on the updated OSA website. The Newsletter also provides a reporting reminder and instructions for signing reporting forms electronically through the State Auditor’s Form Entry System (SAFES). Reminders about the fiduciary duties and responsibilities of relief association trustees are also included.
The complete Newsletter may be accessed here.
3. TIF: Documenting Pay-As-You-Go Expenditures
Many TIF districts have pay-as-you-go (PAYG) obligations in which the developer pays up-front costs and is reimbursed with tax increments. Those costs must be substantiated as TIF-eligible costs and documented. For more information see the full TIF Topic here.
If you have any questions, please contact us at TIF@osa.state.mn.us.
4. Released: Minnesota County Budgets Report – 2021 County Summary Budget Data Together with 2020 Summary Budget Data
Earlier this week, the Office of the State Auditor (OSA) released the annual Minnesota County Budgets Report: 2021 County Summary Budget Data Together with 2020 Summary Budget Data. This publication presents the 2021 Summary Budget Data together with 2020 Original and Revised Summary Budget Data. The data reflects unaudited budgeted revenues and expenditures reported by counties to the OSA as required by Minn. Stat. § 6.745, subd. 2.
The data in this report is best used as a tool to help review budgeting decisions for the years 2020 and 2021. The budget represents a plan, reported by the county, for the coming year. To view the complete report, click here.
5. Available: Performance Measurement Program Report
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 2021, if any, counties and cities must file a report (in a PDF format) with the Office of the State Auditor by July 1, 2021. For more information on the Performance Measurement Program, please click here.
6. Avoiding Pitfall: Petty Cash (Imprest) Funds – Part III
Part I of the Petty Cash (Imprest Funds) Avoiding Pitfalls series discussed the establishment of petty cash (imprest) funds, and Part II provided information on making withdrawals from these funds. This portion addresses additional recommended controls to safeguard petty cash funds.
The designated petty cash custodian is personally responsible for the cash entrusted to the fund. That person should properly secure petty cash funds in a metal lock box that is maintained in a locked desk, locked cabinet, or locked safe to which access is limited.
This Avoiding Pitfall is available on our website here.