OSA Weekly Update - 5/31/2024
1. Message from Auditor Blaha
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3. XXX
4. XXX
5. Avoiding Pitfall: XXX
6. Deadlines
1. Message from Auditor Blaha
Bold dates, link emails and web addresses.
2. Bold
Bold dates, link emails and web addresses.
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Bold dates, link emails and web addresses.
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Bold dates, link emails and web addresses.
5. Avoiding Pitfall: Change in Bonded Officers
When the term of a bonded officer of a local unit of government expires or the officer dies, resigns or is removed from office, the local unit of government must conduct a “thorough examination” of the officer’s accounts. The examination may be performed by the local unit of government or by an independent accounting firm.
Any shortages or irregularities found during the examination must be reported in writing to the officer and to the bond sureties. The relevant statute is Minn. Stat. § 574.23. If the examination discloses evidence of theft, embezzlement, or the unlawful use of public funds or property, the Office of the State Auditor should be notified. Information about the Office of the State Auditor reporting requirement can be found here.
The full Avoiding Pitfall is available on the OSA website.
6. Deadlines
Due: Performance Measurement Program Report by July 1, 2024
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 OSA by July 1, 2024.
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