State Auditor's E-Update - 7/22/2022

1. Message from Auditor Blaha

2. Relief Associations: Military Breaks in Service

3. Reminder: TIF Annual Reporting Forms Due August 1

4. Avoiding Pitfall: Open Meeting Law Requirements Apply to Relief Associations

1. Message from Auditor Blaha

This week I was honored to preside over the official State proclamation of the newest Yellow Ribbon Company, the Minnesota Building and Construction Trades Council.

We know that many of you are connected to and/or participate in local chapters of the Beyond the Yellow Ribbon program. For those who don't know, Beyond the Yellow Ribbon offers support, from education and employment to mental health resources (and everything in between), to Minnesota veterans, service members, and their families.

You can learn about Beyond the Yellow Ribbon on their website and Facebook page.

2. Relief Associations: Military Breaks in Service

Volunteer fire relief associations are required under state and federal law to provide service credit to members who are absent from firefighting service due to military service, provided certain requirements are met. Members who are absent from the relief association due to a military break in service are generally treated for pension purposes as though they were active. This is true regardless of whether the member voluntarily enlisted or was called upon as a member of the National Guard.

For more information on relief association service credit for periods of military service please visit the OSA website.

3. Reminder: TIF Annual Reporting Forms Due August 1

Authorities must submit 2021 TIF Annual Reporting Forms to the Office of the State Auditor (OSA) using the State Auditor Form Entry System (SAFES) on or before August 1, 2022. Instructions, sample forms, and videos on how to fill out and submit TIF reporting forms are available under the heading “Resources for Completing Forms” on the TIF Forms page.

If you have any questions please contact us at TIF@osa.state.mn.us.

4. Avoiding Pitfall: Open Meeting Law Requirements Apply to Relief Associations

Trustees of volunteer fire relief associations should be aware that fire relief associations are subject to requirements of the Minnesota Open Meeting Law, Minn. Stat. ch. 13D. This means that relief association board meetings must be open to the public unless the meeting is closed for a purpose expressly authorized under state law

Relief associations must also keep meeting minutes that record the votes on actions taken during open meetings, and the minutes must be open to the public during normal business hours where records of the association are kept. The Open Meeting Law also contains meeting notice requirements, and requirements for providing meeting materials to board members and for making the materials available in the meeting room for public inspection.

This Avoiding Pitfall is available on our website.