State Auditor's E-Update - 5/7/2021

1. Message from Auditor Blaha

2. Due: Performance Measurement Program Report by July 1, 2021

3. Available: 2020 TIF Annual Reporting Forms

4. Released: Financial and Investment Report of Volunteer Fire Relief Associations

5. Revised: Selected Relevant Statutes Booklet

6. Avoiding Pitfall: Contracting Procedures


1. Message from Auditor Blaha

Yesterday the Executive Council unanimously voted to begin to repeal most of the remaining executive orders put in place during the COVID-19 pandemic. Minnesota is taking major strides to open up. Find more information on the full three-step plan that starts today here: https://www.mn.gov/covid19

Rescinding these executive orders are both a recognition of progress and a show of faith. By setting firm timelines, we are acknowledging our communities’ hard work to get vaccinated and stay on track with precautions. We are also demonstrating faith in Minnesotans’ commitment to see this work through. Click here to read my full statement.

By continuing to work together, I believe that we will reach our fully vaccinated goal of 70% of Minnesotans ages 16+ by July 1st. If you know people that remain hesitant, please encourage them to reach out to their physician to talk about their options.


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. Available: 2020 TIF Annual Reporting Forms

TIF Annual Reporting Forms, required for reporting tax increment financing activities, are now available in the State Auditor Form Entry System (SAFES): https://safes.osa.state.mn.us. Forms should be downloaded, completed off-line, and submitted via SAFES by the August 2, 2021 due date.

Instructions and SAFES information were e-mailed on Monday, May 3, 2021. If you did not receive an email and have TIF districts to report, please contact our office at TIF@osa.state.mn.us.


4. Released: Financial and Investment Report of Volunteer Fire Relief Associations

State Auditor Blaha released the 2019 Financial and Investment Report of Volunteer Fire Relief Associations this week. The report summarizes and evaluates the finances, basic benefit structure, and investment performance of Minnesota’ volunteer fire relief associations for the year ended December 31, 2019. Rates of return, state aid amounts, benefit levels, and funding ratios for each relief association are included in the report.

The press release may be viewed here.

The complete report may be viewed here.


5. Revised: Selected Relevant Statutes Booklet

An updated version of the Selected Relevant Statutes booklet for volunteer fire relief associations is now available. The Selected Relevant Statutes booklet contains many of the State statutes relevant to relief associations. Relief association trustees are encouraged to download the booklet for reference when updating bylaws, making investment decisions, and calculating benefit payments.

The booklet can be accessed here.


6. Avoiding Pitfall: Contracting Procedures

Under the Uniform Municipal Contracting Law, the contracting procedures a local government must follow depend primarily on the estimated amount of the contract.

Generally, if the amount of a contract is estimated to exceed $175,000, the contract must be made by sealed bids, solicited by public notice, and awarded to the lowest responsible bidder. Under some circumstances, electronic reverse auction purchasing or selling processes may be used.

This Avoiding Pitfall is available on our website here.