State Auditor's E-Update - 12/16/2022

1. Message from Auditor Blaha

2. Released: 2021 Municipal Liquor Store Report

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

4. Meeting: Fire Relief Association Working Group

5. Meeting: Supplemental State Aid Work Group

6. TIF Credit Payments

7. Avoiding Pitfall: Claims Payment Period


1. Message from Auditor Blaha

This week my office released the 2021 Analysis of Municipal Liquor Store Operations (more below in item #2). We released the report during a hybrid press conference at Marketplace, a municipal liquor store in Savage. I was joined by the Mayor of Savage, Janet Williams, as well as Brenda Visnovec, the store manager for Marketplace. You may find highlights in our press release and see the full report on the OSA website.

Please note that today’s E-Update is the final E-Update of 2022. We will resume with the full E-Update on Friday, January 6, 2023.

Savage Mayor


2. Released: 2021 Municipal Liquor Store Report

On Thursday the OSA released the 2021 Analysis of Municipal Liquor Store Operations. The report provides comparative data on liquor store operations which are owned and operated by Minnesota cities.

View the complete report, which includes an Executive Summary, tables, and graphs on the OSA website.


3. 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.


4. Meeting: Fire Relief Association Working Group

The Volunteer Fire Relief Association Working Group met on December 14 and continued its discussion on the timing of valuing accounts for members of defined contribution plans. The Working Group also discussed whether relief associations should have the ability to set different benefit amounts for members who solely perform firefighting or emergency medical services as opposed to members who perform both types of duties. Working Group members also reviewed draft firefighter definitions.

Meeting materials and links to watch the meeting live-stream or recording are posted on the Fire Relief Association Working Group page of the OSA website.


5. Meeting: Supplemental State Aid Work Group

The Supplemental State Aid Work Group met on December 12 to review its draft report on allocation options for supplemental state aid payable to volunteer firefighter pension plans. The final report will be submitted to the Legislative Commission on Pensions and Retirement later this month.

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


6. TIF Credit Payments

There are several property tax credits that are apportioned and distributed to TIF districts (typically on December 26th) that should be identified and treated as tax increment by TIF authorities. To learn more, please read the TIF Credit Payments topic.

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


7. Avoiding Pitfall: Claims Payment Period

Public entities should review vendor invoices to determine when payments are due. Some vendors set payment periods of less than 30 days.

Generally the governing body of a public entity must approve the payment of all claims prior to payment being made. Shortened payment periods may make it difficult to present claims to the governing body for approval at a regularly scheduled meeting. Public entities should contact vendors for clarification if a shortened payment period appears on an invoice.

The Avoiding Pitfall is available on the OSA website.