State Auditor's E-Update - 1/6/2023

1. Message from Auditor Blaha

2. Released: Supplemental State Aid Work Group

3. Relief Associations: Pension Newsletter

4. TIF: Authorization for TIF Consultants to Access SAFES

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. Released: CTAS 2023 Now Available through SAFES

9. Avoiding Pitfall: Plowing Snow on Private Property


1. Message from Auditor Blaha

This week I was sworn in for my second term as Minnesota State Auditor. In my address, I pledged to keep advocating for local government resources, while ensuring those resources aren’t lost to waste or abuse. I am truly humbled that Minnesota has trusted me with this important role. I pledge to work every day to be the Auditor that Minnesotans deserve.

If you’re interested in watching the Inaugural Ceremony, you can stream it online.

Blaha Inauguration


2. Released: Supplemental State Aid Work Group

The Supplemental State Aid Work Group submitted its legislatively mandated report to the Legislative Commission on Pensions and Retirement on December 28, 2022. The report identifies and analyzes options for allocating police and firefighter retirement supplemental state aid (supplemental state aid).

The report and Work Group meeting materials are available on the Supplemental State Aid Work Group page of the OSA website.


3. Relief Associations: Pension Newsletter

The December Pension Newsletter was released. The Newsletter provides an update on legislative proposals being considered by the Volunteer Fire Relief Association Working Group. The Newsletter also provides a link to the 2023 Key Reporting Requirements Calendar that identifies relief association reporting deadlines, and links to other helpful reference documents for relief association trustees. Information about the difference between investing through the State Board of Investment and joining the Statewide Volunteer Firefighter Plan is also included.


4. TIF: Authorization for TIF Consultants to Access SAFES

All consultants and non-authority employees who need to access SAFES on behalf of a TIF authority must annually file an authorization form with the OSA. The authorization form for 2023 is available at SAFES. The form may be submitted by e-mail, fax, or US mail.

Please note that this form is not required for employees of TIF authorities. Authorization for employees of TIF authorities does not automatically expire. Please send contact changes or requests for employee access to TIF@osa.state.mn.us along with contact information (title, primary email, phone number, and mailing address).


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. Released: CTAS 2023 Now Available through SAFES

We are pleased to announce that CTAS 2023 is now available through SAFES.

If your entity purchased CTAS Version 8 or higher, there is no additional cost to download and use CTAS 2023.

CTAS 2023 includes some behind the scenes components that make CTAS run. The database (SQL) and report components (Crystal Reports) have been updated to the newest versions. CTAS 2023 also includes the ability to print 1099-NEC and 1099-MISC forms, which had a slight format change from 2022. Also, the 2023 Federal and State Withholding Tax Tables are included.

Additional details on the fixes and features may be found on the OSA Website.

Questions should be emailed to CTAS@osa.state.mn.us.


9. Avoiding Pitfall: Plowing Snow on Private Property

Counties and towns have statutory authority to remove snow from private property. The county or town must be paid not less than the cost of the snow removal, and the work must not “unduly delay or interfere” with the removal of snow from public highways under the county or town's jurisdiction. The relevant statute is Minn. Stat. § 160.21.

Some statutes relating to snow removal from roadways apply to specific entities, such as the statute for St. Louis County found at Minn. Stat. § 383C.234. Cities should consult with their attorneys to clarify the scope of their authority to remove snow from private property.

The Avoiding Pitfall is available on the OSA website.