OSA Weekly Update - 4/28/2023

1. Message from Auditor Blaha

2. Released: Minnesota County Budgets Report

3. Released: Minnesota City Budgets Report

4. Avoiding Pitfall: Claim Approval by the Governing Body

1. Message from Auditor Blaha

This week my office released both the 2023 Minnesota County Budgets Report and the 2023 Minnesota City Budgets Report.

Both reports show that local governments are leveraging flexibility in American Rescue Plan Act (ARPA) funds to focus on ongoing need. In the County report, the budget data shows a transition away from economic assistance and housing to prioritizing spending on streets and highways, sanitation, and public safety. Whereas in the City report, the data shows that cities are focusing on key investments in capital infrastructure, economic development and housing, and public safety.

2. Released: Minnesota County Budgets Report

Earlier this week the Office of the State Auditor (OSA) released the annual Minnesota County Budgets Report: 2023 County Summary Budget Data together with 2022 Summary Budget Data.

The data reflects unaudited budgeted revenues and expenditures reported by counties to the OSA as required by Minn. Stat. § 6.745, subd. 2.

3. Released: Minnesota City Budgets Report

Yesterday the Office of the State Auditor (OSA) released the annual Minnesota City Budgets Report: 2023 City Summary Budget Data together with 2022 Summary Budget Data.

The data reflects unaudited budgeted revenues and expenditures reported by cities to the OSA as required by Minn. Stat. § 6.745, subd. 1.

4. Avoiding Pitfall: Claim Approval by the Governing Body

Generally, absent a legally valid delegation of authority, the governing body of a public entity, as a whole, must approve the expenditure of public funds. The decision to expend public funds should be based upon a formal vote of the governing body that is memorialized in the meeting minutes.

On occasion, an elected official will authorize a payment on behalf of their public entity without first obtaining approval from the governing body. A public official who individually agrees to a payment of public funds runs the risk that the governing body will disagree. When that happens, the public official may be personally liable for the payment.

The full Avoiding Pitfall is available on the OSA website.