1. Message from Auditor Blaha

2. Reminder: Submit 2021 Temporary Transfer Authority Spending Plans to the OSA

3. Released: Fire Relief Association Reporting Forms

4. Due: 2021 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2022

5. Due: 2022 Summary City and County Budget Form by January 31, 2022

6. Available: Lobbying Costs Reporting Form

7. Avoiding Pitfall: Meal Reimbursements May Be Taxable

1. Message from Auditor Blaha

Pro-tip: you can use the comparison tools on our website to pull your own entity’s data. Many people use our tools to compare financial data to neighboring communities, but the comparison can be of one entity over different years as well. Some users are entering their own city, town, or county to produce a summary of their data to share at public meeting or as a resource for budgeting.

Try it for yourself here:

2. Reminder: Submit 2021 Temporary Transfer Authority Spending Plans to the OSA

This is another reminder to submit spending plans if your authority is planning to take advantage of the 2021 Temporary Transfer Authority. Please send them to TIF@osa.state.mn.us as soon as possible after their approval.

The Legislature enacted and expanded temporary authority to transfer unobligated tax increments for purposes of assisting private development consisting of the construction or substantial rehabilitation of buildings and ancillary facilities, if doing so will create or retain jobs in the state. To use this authority, TIF authorities must create and approve a written spending plan after holding a public hearing. For more information, see the OSA Statement of Position: Temporary Transfer Authority (2021 Law).

3. Released: Fire Relief Association Reporting Forms

The 2021 Financial and Investment Reporting Entry (FIRE-21) Form and 2022 Schedule (SC-22) Form for volunteer fire relief associations are available for completion. Reporting forms are accessible through the State Auditor’s Form Entry System (SAFES).

Detailed instructions for completing the forms can be found under the “Current Form Instructions” heading, on the OSA website.

An informational document that explains how to access, submit, and electronically sign forms can be found on the OSA website.

4. Due: 2021 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2022

Please remember to report all forfeitures with a 2021 final disposition to the Office of the State Auditor by January 31, 2022. 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 the State Auditor’s Form Entry System (SAFES).

If your agency had no forfeitures with a 2021 final disposition, you will still need to login to SAFES, select the Forms tab, then the 2021 tab, and select the button labeled "I have no forfeitures in 2021 to report for this entity," by January 31, 2022.

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 her at Christy.John@osa.state.mn.us.

5. Due: 2022 Summary City and County Budget Form by January 31, 2022

The 2022 Summary City and County Budget Form is now available through the State Auditor’s Form Entry System (SAFES).

The form is due by January 31, 2022. 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.

6. Available: Lobbying Costs Reporting Form

The 2021 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.

7. Avoiding Pitfall: Meal Reimbursements May Be Taxable

Local governments must carefully consider whether reimbursements for employee meals are taxable. For example, the Internal Revenue Service (IRS) code and regulations generally require withholding of taxes when an employee is reimbursed for meals but does not stay overnight.

For more information, see the following publications available from the IRS (a pdf document will download when you click on the link): IRS Publication 463, “Travel, Entertainment, Gift and Car Expenses”; IRS Publication 15-B, “Employer’s Tax Guide to Fringe Benefits”; and IRS Publication 15, “(Circular E) Employer’s Tax Guide”.

Additional information is available from a publication from the IRS Office of Federal, State and Local Governments, “Fringe Benefit Guide”.

This Avoiding Pitfall is available on our website.