OSA Weekly Update - 5/17/2024
1. Message from Auditor Blaha
2. Reminder: Important Notes About Requesting Certification of New TIF Districts
3. Relief Associations: Legislative Update
4. Avoiding Pitfall: Contracts and Conflicts of Interest
5. Job Openings
6. Deadlines
1. Message from Auditor Blaha
As the legislative session winds down, my schedule opens up to meet with those I serve. The best ideas at the OSA come from our discussions with you – that’s why traveling the state to connect with Minnesotans is my favorite part of the job. The best way to request a meeting with me, ask me to speak, or invite me to an event is to visit the OSA Website. Let’s connect!
2. Reminder: Important Notes About Requesting Certification of New TIF Districts
After a TIF plan is approved, an authority must request certification of the TIF district by the county auditor, who then certifies the district's original values.
The TIF District Certification Request Supplement form available on our website is highly recommended for use when making your request (unless your county specifies its own alternate form). This newer form should be used instead of the discontinued format previously provided by the Department of Revenue.
June 30th is an important cut-off date for the certification request. Requests for certification made on or before this date will have their original values based on the previous assessment year, and requests made after June 30th will be based on the current assessment year. TIF authorities should seek to understand the implications and plan accordingly.
If you have any questions, please contact our office at TIF@osa.state.mn.us.
3. Relief Associations: Legislative Update
The 2024 Pension and Retirement Policy and Supplemental Budget Bill, which includes proposals from the State Auditor’s Fire Relief Association Working Group, was signed into law by Governor Walz on May 15, 2024. The Working Group proposals can be found in Article 2 and are summarized on the OSA website.
Generally, a public officer authorized to make a sale, lease, or contract in an official capacity must not have a personal financial interest in that sale, lease, or contract, or personally benefit financially from it. See Minn. Stat. § 471.87. A “public officer” includes at least those public officers that approve contracts, which is usually:
- City council members;
- Town supervisors and town board members;
- County officials; and
- School board members.
For the complete scope of who is included in this prohibition, consult with your legal counsel.
Under an exception to the general rule, a governing body, by unanimous vote, may contract for goods or services with an interested public officer if the contract is one for which competitive bids are not required by law. Minn. Stat. § 471.88, subds. 1 and 5.
To use this broad exception, however, the governing body and the interested officer must follow the procedures set forth in Minn. Stat. § 471.89. First, the governing body must authorize the contract in advance of its performance by adopting a resolution setting out the essential facts and determining that the contract price is as low as or lower than the price at which the commodity or services could be obtained elsewhere. Second, before claims are paid on the contract, the interested officer must file with the clerk of the governing body an affidavit providing, among other things, an itemization of the commodity or services furnished, the interest of the officer in the contract, and a statement that to the best of the officer's knowledge and belief the contract price is as low as, or lower than, the price at which the commodity or services could be obtained from other sources. Minn. Stat. § 471.89 also describes the steps that must be taken in an emergency, when the contract cannot be authorized in advance.
Sample resolutions and affidavits may be downloaded from (1) the League of Minnesota Cities’ website; and (2) the Minnesota Association of Townships’ website.
The full list of Avoiding Pitfalls is available on the OSA website.
Government Accounting Analyst
The OSA is hiring a Government Accounting Analyst. Based in Saint Paul, this position's primary responsibility is to examine local government financial reports for accuracy, completeness, and compliance with applicable regulations and standards.
The job posting will close on May 28, 2024.
6. Deadlines
Due: Performance Measurement Program Report by July 1, 2024