State Auditor's E-Update - 1/13/2023

1. Message from Auditor Blaha

2. Meeting: Fire Relief Association Working Group

3. Released: Agreed-Upon Procedures Documents for Fire Relief Associations

4. Released: 2021 TIF Annual Legislative Report

5. Due: 2022 Lobbying Costs Reporting by January 31, 2023

6. Due: 2022 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2023

7. Due: 2023 Summary City and County Budget Form by January 31, 2023

8. Avoiding Pitfall: Security For Portable Computing and Media Devices


1. Message from Auditor Blaha

As we head into the long weekend and look forward to a workday off, I encourage you to reflect on the person, Dr. Martin Luther King, Jr., and what he stood for. Dr. Martin Luther King, Jr.’s words ring just as true now as they did nearly 60 years ago when they were first spoken in Oslo, Norway during his Nobel Peace Prize acceptance speech:

"I have the audacity to believe that peoples everywhere can have three meals a day for their bodies, education and culture for their minds, and dignity, equality, and freedom for their spirits."

Those of us working in all levels of government have the distinct privilege of serving others. As such, we have a unique opportunity to uphold the values of Dr. King; to feed the hungry; to educate children (and people of all ages); and to ensure all individuals are treated with dignity and equality.

Thank you for honoring the life and legacy of Dr. Martin Luther King, Jr. through your service to others.


2. Meeting: Fire Relief Association Working Group

The 2022-2023 Working Group will hold its last meeting on January 19 from 2:00 p.m. to 3:30 p.m. The Working Group will conduct a final review and approval of its legislative proposals.

For those who are interested in watching, the meeting will be live-streamed to the Office of the State Auditor (OSA)’s YouTube channel.

Meeting agendas and materials will be available on the Working Group page of the OSA website.


3. Released: Agreed-Upon Procedures Documents for Fire Relief Associations

The Office of the State Auditor has released the Agreed-Upon Procedures Guide and Sample Independent Accountant’s Report for fire relief associations for 2022 reports. The updated documents can be accessed on the OSA website.


4. Released: 2021 TIF Annual Legislative Report

This week State Auditor Julie Blaha released the Tax Increment Financing (TIF) Legislative Report. The Report summarizes information reported by 385 development authorities for 1,668 districts for calendar year ended December 31, 2021, and provides a summary of the violations cited in the limited-scope reviews conducted by the Office of the State Auditor in 2022. The Report and press release can be accessed on the OSA website.


5. Due: 2022 Lobbying Costs Reporting by January 31, 2023

The 2022 lobbying costs reporting forms are available for both local governments and local government associations. The forms may be found in the State Auditor’s Form Entry System (SAFES).

Instructions for the Lobbying Expenditure Reporting Form for Local Governments may be found on the OSA website.

Instructions for the Lobbying Expenditure Reporting Form for Local Government Associations may be found on the OSA website.

If you have questions or need assistance completing the form, please contact Mr. John Jernberg at (651) 297-3678 or e-mail John.Jernberg@osa.state.mn.us.


6. Due: 2022 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2023

Please remember to report all forfeitures with a 2022 final disposition to the Office of the State Auditor by January 31, 2023. Final disposition is when an action has been taken on the property (i.e., vehicle is sold, cash is distributed, property is returned to owner, etc.).

Reporting must be done using the online reporting tool available in SAFES.

Instructions for the Forfeiture Incident Reporting form may be found on the OSA website.

If your agency had no forfeitures with a 2022 final disposition, you will still need to login to SAFES, select the Forms tab, then the 2022 tab, and select the button labeled "I have not disposed or forfeited any property in 2022” by January 31, 2023. Entities with forfeitures to report for the year 2022 should NOT check this box.

If you have not used SAFES in the past and need a username and password, please e-mail your contact information including name, title, entity mailing address, and phone number to SAFES@osa.state.mn.us.

If you have questions or need assistance completing the form, please contact Ms. Christy John at (651) 297-3681 or e-mail Christy.John@osa.state.mn.us.


7. Due: 2023 Summary City and County Budget Form by January 31, 2023

The 2023 Summary City and County Budget Form is now available through SAFES.

The form is due by January 31, 2023. You will need a SAFES User ID and Password to access the Form. If you need a SAFES User ID and Password, please send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email, and phone number.

Instructions on completing the form are located on the OSA website.


8. Avoiding Pitfall: Security For Portable Computing and Media Devices

Notebook computers, USB flash drives, and other portable computing and data storage devices are often used outside of a secure office environment. This makes them particularly vulnerable to loss. As a result, extra care needs to be taken to protect these devices and any “not public” data contained on them.

Information stored on computers and other data storage devices should be securely encrypted with a strong password. To protect both the data and the equipment, the following security measures should also be considered:

  • Government data should not be stored on non-government equipment such as personal computers, personal USB flash drives, and other personal devices.
  • “Not public” data should only be stored on a notebook computer or other portable data storage devices when there is a business need.
  • When a government computer or other data storage device is no longer needed, all internal and external storage should be securely erased and/or destroyed.
  • Cable locks should be used for all computers except when in transit: when possible, computers should be physically secured in transit.
  • Computers and portable data storage devices should never be left in an unattended vehicle for a prolonged period of time. If it is necessary to leave computers or other portable data storage devices in an unattended vehicle, they should be secured and hidden from view.

The Avoiding Pitfall is available on the OSA website.