OSA Weekly Update - 6/20/2025
1. Message from Auditor Blaha
2. Fire Relief Associations: Fundraising Activities
3. TIF Annual Disclosure Update
4. Avoiding Pitfall: Municipal Liquor Store Internal Controls
5. Deadlines
1. Message from Auditor Blaha
After the tragic events of last Saturday, I want to thank everyone who reached out for your words of support. It made it much easier to get through a difficult time. Also, thanks to law enforcement across the state who’s responses saved lives. A special thank you to the weekend shift in the City of Ramsey who took initiative to ensure my safety.
During a tragedy like this, it’s difficult to find the right words to say. However, Melissa and Mark’s children, Colin and Sophie, found those words. This weekend, consider Colin and Sophie’s recommendations for honoring the memory of Melisa and Mark: Whether that be planting a tree, petting a dog or standing up for what you believe in, there’s many ways we can honor the Hortman’s legacy.
2. Fire Relief Associations: Fundraising Activities
Many local firefighters host fundraising events this time of year to raise money for new fire department equipment or for fire relief association general fund activities, such as annual holiday parties or retirement gifts. It’s important that these events clearly identify the entity conducting the solicitation or fundraiser and state the specific intended purpose for which funds are being raised. See the OSA’s Statement of Position on Fire Department and Fire Relief Association Fundraisers and Donations for more information and guidance.
3. TIF Annual Disclosure Update
TIF Authorities are required to publish an annual statement containing specific information about each TIF district. The statement must be published in a newspaper of general circulation in the municipality no later than August 15, 2025. The information to be published can be found on the "ADS" Tab of the TIF Annual Reporting Form.
The Minnesota Legislature has passed an amendment to Minn. Stat. Section 331A.10 that allows public notices to be published on the political subdivision's website, if no qualified newspaper is available for publication of a public notice after the discontinuance of a newspaper. They must also post the public notice on the Minnesota Newspaper Association's statewide public notice website, at no additional cost to the political subdivision.
The TIF Division has received some questions about how to complete the “name of newspaper” field of the ADS Tab of the Annual Reporting Form if they are using this provision. We’re advising in this case to insert the following text in the field: “Authority/MN Newspaper Assoc websites per MS 331A.10”. If this applies and the 2024 TIF Annual Form has already been submitted, email the TIF Division at TIF@osa.state.mn.us so we can record the change.
4. Avoiding Pitfall: Municipal Liquor Store Internal Controls
Municipal liquor stores are cash businesses which present financial risks that other city functions may not. As a result, cities need to actively monitor liquor store operations.
We offer several practical liquor store internal control suggestions in our Statement of Position entitled "Internal Controls for Municipal Liquor Stores", which can be found here.
The full Avoiding Pitfall is available on the OSA website.
5. Deadlines
Due: Performance Measurement Program Report by July 1, 2025
Participation in the Performance Measurement Program by a city or a county is voluntary. Counties and cities that choose to participate in the standard measures program must officially adopt and implement the ten minimum performance measures and system developed by the Council on Local Results and Innovation (Council).
In order to receive the per capita reimbursement, counties and cities must file a report (in a PDF format) with the OSA by July 1, 2025.