OSA Weekly Update - 2/24/2023

1. Message from Auditor Blaha

2. We’re hiring!

3. Deadline: Fire State Aid Reporting

4. Reminder: Submit TIF Plans Within 60 Days

5. Avoiding Pitfall: Use of Gift Cards by Local Government Entities


1. Message from Auditor Blaha

Can you use gift cards as a local government entity? This is one of our most common questions of late, so we updated our Statement of Position on Gift Cards.

This week’s Avoiding Pitfall highlights the key takeaways from the Statement of Position.

As always, if questions arise, please contact our office at State.Auditor@osa.state.mn.us or 651-296-2551.


2. We're hiring!

The Office of the State Auditor (OSA) is hiring! We are looking for Local Government Auditors and summer interns to join our teams in St. Paul and Duluth.

Posting details for all open positions are available on the OSA website. Interested applicants may apply on the State of Minnesota Careers site and search positions using the Job ID Numbers listed on the OSA website.

At the OSA, we pride ourselves on our supportive work environment for our staff including the ability to work remotely. Apply by March 13 to join our dynamic team!


3. Deadline: Fire State Aid Reporting

Form FA-1 must be submitted to the Minnesota Department of Revenue (DOR) by March 15, 2023, to avoid a reduction in fire state aid. The form is signed by the municipal clerk and fire chief, and can be found on the DOR website. Contact information for DOR staff and a list of forms received by the DOR are also posted on the site.


4. Reminder: Submit TIF Plans Within 60 Days

All TIF plans and modifications should be electronically submitted, along with the appropriate TIF Plan Collection Form, via the State Auditor’s Form Entry System (SAFES). Please do not mail copies of TIF plans. State law requires that all TIF plans be filed with the OSA within 60 days after the latest of:

  1. Filing of the request for certification of the TIF district;
  2. Approval of the plan by the municipality; or
  3. Adoption of the plan by the authority.

If you have any questions or need access to SAFES, please contact us at TIF@osa.state.mn.us.


5. Avoiding Pitfall: Use of Gift Cards by Local Government Entities

The increasing popularity of gift card use by local government entities raises both legal and internal control issues.

Legal issues include the lack of authority to use gift cards as a method of distributing public funds, and the analysis by the Minnesota Attorney General that because “gifts” lack consideration they violate the State Constitution which requires a public purpose for all public expenditures.

The Avoiding Pitfall is available on the OSA website.