State Auditor's E-Update - 11/5/2021

1. Message from Auditor Blaha

2. Meeting: Volunteer Fire Relief Association Working Group

3. TIF: Certification Request Dates and Certification Dates

4. Avoiding Pitfall: Cash Drawer Accountability

1. Message from Auditor Blaha

First, congratulations to everyone working in local elections for a smooth, well run 2021 election. You have much to be proud of for safeguarding our democracy and ensuring that the voices in your community are heard.

Second, with the election comes new elected officials! While we know most of the new electeds will not assume their positions until the new year, we want to make them aware of the opportunity to subscribe to this weekly newsletter. The weekly E-Update is a good resource for local government officials and staff. Please share this newsletter and encourage folks to subscribe.

Here are some other ways to connect with the OSA:

• Website
• YouTube
• Facebook
• Twitter

2. Meeting: Volunteer Fire Relief Association Working Group

The Volunteer Fire Relief Association Working Group met on November 3. The Working Group members continued discussing options for changes to how maximum allowable benefit levels are determined. The Working Group also considered the payment of insurance premiums from a relief association’s special fund for disability insurance. Both topics will be revisited at future meetings.

Working Group meeting agendas and materials, and a link to watch a recording of the November 3 meeting on the OSA’s YouTube channel, can be found on the OSA’s website.

3. TIF: Certification Request Dates and Certification Dates

A TIF district’s certification request date (CRD) is as important as its certification date (CD). Various provisions of the TIF Act are tied to one or the other.

The CRD is the postmark date or the date of hand delivery of the request for certification to the county. For requests made by electronic transmission, including fax and e-mail, the CRD is the date of transmission. An authority should retain documentation to substantiate this date.

The CD is the actual date on which the county auditor signed and dated the certification of the original net tax capacity (ONTC). The authority and the county should agree on the CRD and CD.

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

4. Avoiding Pitfall: Cash Drawer Accountability

Whenever possible, one employee should be responsible for a cash drawer. For example, at most retail establishments employees remove their drawers at the end of their shifts and the next employees bring their own drawers.

This procedure makes it clear which employee is responsible for the cash in each cash drawer. When two or more employees place cash into the same cash drawer, this simple internal control is corrupted.

This Avoiding Pitfall is available on our website.