State Auditor's E-Update - 5/14/2021
1. Message from Auditor Blaha
2. Due: Performance Measurement Program Report by July 1, 2021
3. Released: Minnesota City Budgets Report – 2021 City Summary Budget Data Together with 2020 Summary Budget Data
4. Pension: Submitting Pension Agreed-Upon Procedures and Audit Reports
5. Reminder: TIF Certification Cut-Off Approaching, Sample Supplement Available
6. Avoiding Pitfall: Cooperative Purchasing Venture
1. Message from Auditor Blaha
Earlier this afternoon the Executive Council, which I sit on, voted to lift the mask mandate in Minnesota. This is a huge moment for our state. Because of Minnesotans collective efforts over the last 14 months, we are finally able to return to a sense of normalcy.
While the mask mandate has been lifted for all Minnesotans, the guidance from the CDC and MDH remains for those who are not fully vaccinated: continue to wear masks and social distance in public.
As a reminder, community vaccination locations in Minnesota are now accepting walk-ins -- click here to find a location near you.
Finally, please note that many local entities will continue to require masks indoors and in other public places. Please be sure to check out your city or county masking requirements before venturing out into public places.
Minnesota, we did this. Thank you for caring for one another and doing your part.
2. Due: Performance Measurement Program Report by July 1, 2021
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.
3. Released: Minnesota City Budgets Report – 2021 City Summary Budget Data Together with 2020 Summary Budget Data
Earlier this week, the Office of the State Auditor (OSA) released the annual Minnesota City Budgets Report: 2021 City 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. 1.
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 city, for the coming year. To view the complete report click here.
4. Pension: Submitting Pension Agreed-Upon Procedures and Audit Reports
Agreed-upon procedures reports and audit reports for volunteer fire relief associations should be submitted to the Office of the State Auditor electronically through the State Auditor’s Form Entry System (SAFES). Both types of reports must be saved as PDF documents. To submit the report, choose the “Submit Documents” tab within SAFES. Browse and select the document for submission. When submitting the agreed-upon procedures report, choose “Agreed-Upon Procedures Report” when specifying the document type.
To submit an audit report through SAFES, choose “Pension Audit Report” when specifying the document type. When submitting audit reports, please be sure that the financial statements, required supplementary information, legal compliance report, and management letter are saved and submitted as one PDF document.
5. Reminder: TIF Certification Cut-Off Approaching, Sample Supplement Available
After a TIF plan is approved, an authority must request certification of the TIF district by the county auditor, who then certifies the district's original values. June 30th is an important cut-off date for the certification request. Requests for certification made on or before this date will have their original values based on the previous assessment year, and requests made after June 30th will be based on the current assessment year. TIF authorities should seek to understand the implications and plan accordingly.
If your county does not have its own prescribed form for requesting certification, the OSA recommends attaching the TIF District Certification Request Supplement form available on our website when making your request. This recommended sample was created to replace the discontinued sample previously provided by the Department of Revenue. The form can be found here.
If you have any questions, please contact us at tif@osa.state.mn.us.
6. Avoiding Pitfall: Cooperative Purchasing Venture
Vendors sometimes market their businesses by claiming that local units of government can purchase from them without bidding. Vendors may emphasize that they are part of the “state contract” or that they will sell at the “state contract price.” Public entities should be cautious before proceeding with these purchases. Public entities cannot avoid the normal bidding requirements simply by purchasing from these vendors.
This Avoiding Pitfall is available on our website here.