OSA Weekly Update - 1/31/2025
1. Message from Auditor Blaha
2. Released: 2023 TIF Annual Legislative Report
3. Relief Associations: Fire Chief Service Credit Certification
4. CTAS 2025 Is Now Available for Download
5. Available: 2024 Annual Financial Reporting Forms
6. Avoiding Pitfall: Donations to Non-Profit Entities by Governmental Units
7. Job Openings
8. Deadlines
1. Message from Auditor Blaha
CTAS 2025 is out! Our City and Town Accounting System (CTAS) for small entities is updated with several enhancements including encryption of sensitive data, helpful notifications, and specific code options and improvements suggested by CTAS users. For all the details, including written enhancements and a video, visit the OSA website. You can download your update via SAFES or find the order form to purchase CTAS for your local accounting needs.
2. Released: 2023 TIF Annual Legislative Report
This week, State Auditor Julie Blaha released the Tax Increment Financing (TIF) Legislative Report. The Report summarizes 2023 activity reported in 2024 by 377 development authorities for 1,678 districts.
3. Relief Associations: Fire Chief Service Credit Certification
Chiefs of fire departments with an affiliated fire relief association are required to certify annually, by March 31, service credit information for each active volunteer and paid on-call firefighter. The certification is provided to an officer of the relief association and to the municipal clerk or clerk-treasurer of the largest municipality in population served by the fire department.
The fire chief must also provide to each active firefighter notification of the amount of service credit rendered by the firefighter for the previous calendar year. The service credit notification must be provided to the firefighter 21 days prior to its certification to the relief association and municipality, along with a description of the process and deadlines for the firefighter to challenge the fire chief’s determination.
See our Statement of Position on Service Credit Determinations and our Pension Topics page on Fire Chief Certification Reminders for more information.
4. CTAS 2025 Is Now Available for Download
Existing CTAS Users can now download CTAS 2025 through SAFES. CTAS 2025 includes a range of new features and enhancements aimed at improving user experience, data security, and reporting capabilities.
CTAS Users can view the CTAS 2025 detailed updates and video on the CTAS webpage.
Any small city or township that's interested in purchasing CTAS can submit an order form. CTAS questions can be emailed to ctas@osa.state.mn.us.
5. Available: 2024 Annual Financial Reporting Forms
The 2024 Annual Financial Reporting Form (Reporting Form) is now available through SAFES. You’ll need a SAFES User ID and Password to access the Form. If you need a SAFES User ID and Password, send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email, and phone number.
Instructions on completing the Reporting Form can be found on the OSA website.
CTAS Users are now also able to submit the State Auditor Data File and Financial Statements right from CTAS. Instructions can be found on the OSA website.
For cities and townships reporting on a cash basis of accounting, the Reporting Form (CTAS: State Auditor Data File) and Unaudited Financial Statements are due by March 31, 2025. For cities reporting on a cash basis of accounting required to have an Audit or Agreed Upon Procedures Engagement (AUP) completed, the Reporting Form, Audit or Financial Statements, and AUP are due June 16, 2025. For cities and townships reporting on a GAAP basis of accounting, the Reporting Form and Audit are due by June 30, 2025.
6. Avoiding Pitfall: Donations to Non-Profit Entities by Governmental Units
An expenditure of public funds must have both a public purpose and specific statutory or charter authority. Although charities and other non-profit entities may benefit their communities, government entities may not donate to them without specific statutory or charter authority.
Public entities may contract with a non-profit entity for a particular service that the public entity is authorized to provide. To avoid allegations that an impermissible donation has been made, the public entity should enter into a written agreement with the non-profit entity, documenting what the public entity is receiving in exchange for the payment.
For more information on this topic, see our Statement of Position entitled Public Expenditures: Donations and Dues, here.
The full Avoiding Pitfall is available on the OSA website.
7. Job Openings
Special Investigator
The OSA is hiring two Special Investigators. Based in St. Paul, these positions will independently investigate matters involving information regarding compliance audits and investigations of irregularities and illegal acts of local government units in Minnesota relating to local government finances.
The job posting will close on February 7, 2025.
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.
8. Deadlines
Due: 2025 Summary City and County Budget Form by January 31, 2025
The 2025 Summary City and County Budget Form is now available through SAFES.
The form is due by January 31, 2025. You will need a SAFES User ID and Password to access the Form. If you need a SAFES User ID and Password, please send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email, and phone number. Instructions on completing the form are located on the OSA website.
Due: 2024 Lobbying Costs Reporting by January 31, 2025
The 2024 lobbying costs reporting forms are available for both local governments and local government associations. The forms may be found in SAFES.
On the OSA website you can find, instructions for the Lobbying Expenditure Reporting Form for Local Governments and instructions for the Lobbying Expenditure Reporting Form for Local Government Associations.
If you have questions or need assistance completing the form, contact John Jernberg at (651) 297-3678 or email John.Jernberg@osa.state.mn.us.
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.