OSA Weekly Update - 2/14/2025
1. Message from Auditor Blaha
2. Relief Associations: Supplemental Benefit Reimbursement Form
3. Reminder: TIF Districts Decertification Requirements
4. Released: Minnesota Special Districts Finance Report
5. Avoiding Pitfall: Fire Relief Association Audit Requirements – Part II
6. Job Openings
7. Deadlines
1. Message from Auditor Blaha
We need your insights about audits and reporting. To respond to oversight challenges, we want to better understand what local entities face during audits, such as audit costs, auditor shortages, and meeting deadlines. Your first hand experiences are essential to help us examine ways to improve audits and reporting in Minnesota.
Click here to begin the survey. It is anonymous and should take under five minutes to complete. We will share the results with members of our Audit and Reporting Group, legislators, local leaders, and the wider public to root our discussions in real life experiences.
If you have any questions or concerns, feel free to reach out to Nadine Kottom-Dale at nadine.kottom-dale@osa.state.mn.us or 612-391-7000.
2. Relief Associations: Supplemental Benefit Reimbursement Form
A final reminder that fire relief associations wishing to seek reimbursement of supplemental benefits paid during 2024 must complete the Supplemental Benefit Reimbursement Form posted on the Minnesota Department of Revenue (DOR)’s website. This year, the form is due to the DOR by February 18, 2025, to receive reimbursement in March 2025.
See the OSA’s Statement of Position for additional information on how supplemental benefits are calculated and the reimbursement process.
3. Reminder: TIF Districts Decertification Requirements
Many TIF districts reached their duration limit as of December 31, 2024, or may have been decertified in 2024 for other reasons. If you have such a district and haven't already done so, complete the Confirmation of Decertified TIF District Form. This must be completed and submitted to the OSA within 90 days of the decertification. If you have any questions, contact us at TIF@osa.state.mn.us.
To learn more, review the Decertified TIF District Form Reminder TIF topic.
4. Released: Minnesota Special Districts Finance Report
State Auditor Julie Blaha released the 2022 financial report on Minnesota’s special districts last week. Special districts are local government units created or authorized by state law to perform specific duties or to provide specific services. This report categorizes special districts into 30 functional categories such as airport commissions, hospital districts, and sanitation districts.
The press release is available here.
5. Avoiding Pitfall: Fire Relief Association Audit Requirements – Part II
Two important documents which fire relief associations with assets or liabilities of at least $750,000 must annually submit to the Office of the State Auditor are: 1) audited financial statements and 2) a separate financial reporting form, countersigned by the municipal clerk or clerk-treasurer. The financial reporting form must also be presented to the city council and maintained in the relief association’s office for public inspection. The relevant statute is Minn. Stat. § 424A.014.
Audits must be conducted in compliance with Generally Accepted Auditing Standards (GAAS). The audited financial statements should comply with generally accepted accounting principles (GAAP), which require that a Management’s Discussion and Analysis (MD&A) be included in a relief association’s audited financial statement. If the MD&A is not included with the audited financial statements, the omission should be noted in the Independent Auditor’s Report.
To meet the requirements of GAAP, the General Fund is reported in the financial statements with adjustments from modified to full accrual basis of accounting. The Special Fund is reported as a fiduciary fund with a statement of fiduciary net position and a statement of changes in fiduciary net position.
The Minnesota Legal Compliance Audit Guide for Political Subdivisions includes a legal compliance checklist for auditors of fire relief association financial statements. Fire relief associations should also comply with the Governmental Accounting Standards Board (GASB) Statement Nos. 67 and 73. The Legal Compliance Audit Guide is available here.
The full Avoiding Pitfall is available on the OSA website.
6. Job Openings
Accounting Clerk
The OSA is hiring an Accounting Clerk. Based in St. Paul, this position provides routine accounting and administrative support services to all staff. Accounting services include accounts payable, purchasing, payroll, capital asset inventory maintenance, and other related tasks.
The job posting will close February 14, 2025.
7. Deadlines
Due: 2024 Law Enforcement Agency Asset Forfeiture Reporting by February 28, 2025
Remember to report all forfeitures with a 2024 final disposition to the OSA by February 28, 2025. Final disposition is when an action has been taken on the property (i.e., vehicle is sold, cash is distributed, property is returned to owner, etc.). Reporting must be done using the online reporting tool available in SAFES.
Instructions for the Forfeiture Incident Reporting form are available on the OSA website.
If your agency had no forfeitures with a 2024 final disposition, you’ll still need to login to SAFES, select the Forms tab, then the 2024 tab, and select the button labeled "I have not disposed or forfeited any property in 2024” by February 28, 2025. Entities with forfeitures to report for the year 2024 should NOT check this box.
If you haven't used SAFES in the past and need a username and password, email your contact information including name, title, entity mailing address, and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, contact Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.
Due: 2024 Annual Forfeiture Expenditures Reporting by February 28, 2025
Law enforcement agencies and prosecuting authorities, remember to report expenditure of forfeited property proceeds, including proceeds received through state and federal forfeiture law to the OSA by February 28, 2025.
Instructions for the Forfeiture Expenditures form are available the on OSA website.
Reporting must be done using the online reporting tool available in SAFES.
If you haven't used SAFES in the past and need a username and password, email your contact information including name, title, entity mailing address, and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, contact Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.
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