Reporting Out-District Expenditures

The TIF Act requires that authorities annually report the amount of any payments for activities and improvements located outside the district that are paid for or financed with tax increment. This includes activities both physically located outside of the TIF district, as well as costs defined as out-district costs under the pooling limitations. For example, authority administrative costs are defined as out-district costs. The Office of the State Auditor (OSA) has included a line item on the Project Costs tab of the annual reporting forms where these costs should be reported.

If you become aware that you have made an error in reporting these costs on your 2017 reporting forms and need to file an amended form, please contact our office so we can allow for the resubmission via the State Auditor Form Entry System (SAFES).

Last referenced June 19, 2020 in the State Auditor's E-Update.