OSA Weekly Update - 11/3/2023

1. Message from Auditor Blaha

2. Released: Pension Newsletter

3. Updated: TIF Plan Collection Forms

4. Avoiding Pitfall: Management Override


1. Message from Auditor Blaha

Save the date and join us for our most popular training event!

Our annual Local Government Training Conference will take place on November 29, 2023 and it will be fully virtual. With topics like our legal compliance update, Subscription-Based Information Technology Arrangements (SBITAs), and using GASB implementation guides, you’ll be better prepared to do local finances right. See you there!


2. Released: Pension Newsletter

The October Pension Newsletter was released. The Newsletter provides an update on 2023 fire state aid amounts and reminders about the proper deposit of municipal funds. The Newsletter also provides information on the Fire Relief Association Working Group's 2024 legislative proposals. Information on keeping SAFES login information secure and a link to the 2024 User Authorization Form are also included.


3. Updated: TIF Plan Collection Forms

New versions of the Tax Increment Financing (TIF) Plan Collection Forms for new and modified districts are now available through SAFES. These forms must accompany submissions of new or modified TIF plans to our office. The new versions ask for one additional piece of information and incorporate some technical enhancements. If you downloaded a form prior to November 3, 2023, and have not yet submitted it, please make sure to replace it with the new version. If an old version is used it might appear to submit correctly, but it will not be successfully received, and you will be asked to re-complete the new form. Instructions for completing the TIF Plan Collection Forms can be found on our website. If you have any questions or issues, please e-mail TIF@osa.state.mn.us.


4. Avoiding Pitfall: Management Override

Governmental entities may find themselves dominated by someone who can override internal controls. It may be an elected official or a department head. It may also be a person with a strong personality, or one who has “too many important things to do” to comply with internal control procedures. Left unchecked, “management override” can negate the effectiveness of other internal control measures.

The full Avoiding Pitfall is available on the OSA website.