OSA Weekly Update - 9/29/2023

1. Message from Auditor Blaha

2. Available: 2024 User Authorization Form

3. Meeting: Fire Relief Association Working Group

4. Released: Pension Newsletter

5. Avoiding Pitfall: Records Retention

6. Job Openings

7. Upcoming Deadlines


1. Message from Auditor Blaha

This week my office released the 2022 Asset Forfeitures and Forfeiture Expenditures in Minnesota Report.

The number of asset forfeitures is down and in line with the five-year trend. The data shows a 15 percent decrease in asset forfeitures from 2021 with a 35 percent decrease over the last five years.

Highlights from the report are available in the press release. You may also watch video recordings of the press conference and listening session on our OSA YouTube channel. Thank you to everyone who offered their perspective on the report.

As always we welcome your feedback to the data – email me at State.Auditor@osa.state.mn.us.


2. Available: 2024 User Authorization Form

Access to reporting forms for accountants, auditors, and other consultants who work with local governments, TIF authorities, and fire relief associations will expire at the end of the calendar year. These entities will need to renew access for SAFES users (who are not officers, employees, or trustees) by completing the 2024 User Authorization Form that is now available for download on the OSA website.


3. Meeting: Fire Relief Association Working Group

The State Auditor’s Fire Relief Association Working Group will meet on Wednesday, October 4 from 2:00 to 3:30 p.m.

The meeting will be held in an in-person/virtual hybrid format and will be live-streamed for those who are interested in watching. The live-stream link, as well as the meeting agenda and materials, will be available on the Working Group page of the OSA website.


4. Released: Pension Newsletter

The September Pension Newsletter  was released. The Newsletter provides an update on 2023 Fire State Aid and a reminder to promptly transmit state aid amounts to the relief association for deposit. The Newsletter also provides information about internal controls and signature requirements for special fund disbursements paid by check.


5. Avoiding Pitfall: Records Retention

Government records must be preserved according to state law. In Minnesota, local governments may only destroy government records pursuant to:

  • An “Application for Authority to Dispose of Records” submitted to and approved by the State Records Disposition Panel; or
  • A records retention schedule adopted by the governing board and approved by the State Records Disposition Panel.

If the governmental entity adopts one of these general records retention schedules and that schedule is subsequently updated by the State Records Disposition Panel, the governmental entity does not have to adopt the new version of the general schedule. Instead, the State Records Disposition Panel will assume the governmental entity will use the most recent version of the general schedule.

The full Avoiding Pitfall is available on the OSA website.


6. Job Openings

Office and Administrative Specialist, Intermediate

The OSA Audit Practice Division has an opening for an Office and Administrative Specialist, Intermediate in the St. Paul office. The Audit Practice Division provides audit services to local governments. This position provides skilled support services for the Audit Practice Division in the formatting, completion, release, and publication of reports as well as other support services. The deadline for applications is October 3, 2023. This job posting is available on the OSA website.


Local Government Auditors

The Office of the State Auditor (OSA) is hiring Local Government Auditors in Saint Paul, Rochester, Marshall, Moorhead, Duluth, and Mankato. The candidate(s) hired and new to this job classification may be eligible to receive a $5,000 hiring bonus! The deadline for applications is October 31, 2023. All job postings are available on the OSA website.


Student Workers / Interns

The OSA is hiring student workers / interns in our Saint Paul and Duluth offices. In addition to the development of technical skills, this experience provides the opportunity to enhance communication skills through professional client interaction and refine job management skills in a fast-paced environment. This work experience is CPA qualifying. The deadline for applications is October 31, 2023. The Saint Paul and Duluth postings are on the OSA website.


7. Upcoming Deadlines

TIF Excess Increment

If a TIF district had excess increment calculated for 2022 it must be used for allowable purposes or returned to the county auditor by September 30. For more information, please see our article, Excess Increment Deadline Reminder.

If you have any questions please contact us at TIF@osa.state.mn.us.