1. Message from Auditor Blaha

2. Available: SSAE No. 19 Reports for Fire Relief Associations

3. Released: Pension Newsletter

4. TIF: First Receipt of Increment

5. Avoiding Pitfall: Disaster Recovery Plan

1. Message from Auditor Blaha

After two long years, the Minnesota State Fair has returned! An exciting promotion is happening this year at the fair: the first 3,600 Minnesotans who receive their first dose of the COVID-19 vaccine at the State Fair will receive $100 Visa gift card. The Community Vaccine Clinic is located at the North End Event Center at the fair. The vaccine is free and no appointments are necessary. Click here for more information on what you can expect for this process at the fair.

Another exciting aspect of the fair, at least for me, is the crop art exhibit. This year I entered a piece modeled off of our new OSA logo (below). Here's the twist -- how many beans do you think were used in this year’s piece? Test your bean counting skills by entering your answer here. We will publicize the winner on our website and social media.

Whether or not you attend the Great Minnesota Get Together, I hope you are having an enjoyable and safe end to the summer!

2. Available: SSAE No. 19 Reports for Fire Relief Associations

In December 2019, the Auditing Standards Board of the AICPA issued Statement on Standards for Attestation Engagements (SSAE) 19, Agreed-Upon Procedures Engagements. SSAE No. 19 is effective for agreed-upon procedures reports dated on or after July 15, 2021.

The Office of the State Auditor has released an updated Agreed-Upon Procedures Guide and Sample Independent Accountant’s Report for volunteer fire relief associations implementing SSAE No. 19. These documents and a sample client representation letter can be found on our website here.

3. Released: Pension Newsletter

The August Pension Newsletter has been released. The Newsletter provides information about the upcoming deadline to be eligible for the first round of 2021 fire state aid payments. The Newsletter also provides information about an open position on the Volunteer Fire Relief Association Working Group for a defined contribution plan representative. Notices regarding defined contribution plan law changes and invoices that some relief associations have received for Certificates of Good Standing are also provided.

The complete Newsletter can be accessed here.

4. TIF: First Receipt of Increment

The actual first receipt of increment starts the statutory duration of TIF districts, and authorities can make use of an election to delay the year of first receipt. When used, the election must be clearly identified in TIF plans, forms, and communications to avoid problems. To learn more, please see our article, TIF Plans, Forms, & First Receipt of Increment.

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

5. Avoiding Pitfall: Disaster Recovery Plan

Public entities should adopt a disaster recovery plan to ensure continued governmental operations if faced with a disaster or a major computer breakdown. For example, counties would need to continue with the preparation of payroll, the calculation of tax assessments and settlements, and the recording of receipts and disbursements.

This Avoiding Pitfall is available on our website here.