State Auditor's E-Update - 6/3/2022
1. Message from Auditor Blaha
2. Relief Associations: Pension Newsletter
3. TIF Reporting: 2021 Temporary Transfer Authority Reporting
4. Due: Performance Measurement Program Report by July 1, 2022
5. Join our team: Human Resources Director
6. Avoiding Pitfall: Fire Relief Association Audit Requirements – Part I
1. Message from Auditor Blaha
An all too common issue we find in our investigations at the OSA is local entities using funds without authority. Reminder: in Minnesota, it's not enough that there is no law against a particular expenditure; in order to spend money, a public entity must have authority to do so. Authority may be specifically stated in a statute or charter, or implied as necessary to do something that is expressly authorized. This can trip people up, so when venturing into a new activity, it makes sense to check with your legal team to confirm you have the authority to take on the project.
For more information on some of the most common errors related to spending beyond an entity's authority, read our statement of position on donations and dues.
2. Relief Associations: Pension Newsletter
The May Pension Newsletter has been released. The Newsletter provides a legislative update and a link to the 2022 Pension and Retirement Omnibus Policy Bill that was recently passed into law. The Newsletter also provides information on service pension eligibility for volunteer emergency medical personnel. A reporting reminder and reminder to complete the annual business renewal are also included.
3. TIF Reporting: 2021 Temporary Transfer Authority Reporting
New for this year, a section has been added to the Transfer Tab of the TIF Annual Reporting Form for tracking transfers and expenditures made under Minn. Stat. §469.176, subd. 4n (2021 Temporary Transfer Authority). Additionally, a new line (Line 8) was added to the Project Cost Tab to reflect expenditures made under this provision.
Please see the TIF Annual Reporting Form 2021 Instructions for more information about how to record transfers made under the temporary authority.
As a reminder, the authority to transfer increments under this provision expires on December 31, 2022. TIF authorities must create and approve a written spending plan after holding a public hearing. For more information, see the OSA Statement of Position: Temporary Transfer Authority (2021 Law).
If you have any questions, please contact us at TIF@osa.state.mn.us.
4. 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, counties and cities must file a report (in a PDF format) with the Office of the State Auditor by July 1, 2022.
Please visit the Performance Measurement Program page on our website for more information.
5. Join our team: Human Resources Director
The Minnesota Office of the State Auditor is seeking a qualified innovator to manage Human Resources. As the optimal candidate you serve as a business partner to managers and supervisors by providing expert consultation and guidance on recruitment and retention, union contract interpretation, employee performance management, employment investigations, conflict resolution, reorganizations, and strategic planning. The ability to handle multiple projects simultaneously and carry out assignments with minimal supervision is essential and requires strong project management and organizational skills, as well as excellent oral and written communication skills. Strong human relations skills with attention to diverse viewpoints and the ability to negotiate toward acceptable outcomes, as well as strong analytical skills deployed in contract interpretation and complex problem solving, are also critical to successful execution of this role. The full postings is available on the State of Minnesota Careers website.
6. Avoiding Pitfall: Fire Relief Association Audit Requirements – Part I
State law permits volunteer fire relief associations with assets and liabilities of less than $500,000, according to the previous year’s financial report, to submit certified, rather than audited, financial statements to the OSA. The certification must be signed by a certified public accountant or the state auditor in accordance with agreed-upon procedures and forms prescribed by the OSA. The certified public accountant must have at least five years of public accounting, auditing, or similar experience, and must not be an active, inactive, or retired member of the relief association or the fire department.
This Avoiding Pitfall is available on our website.