1. Message from Auditor Blaha

2. Released: Minnesota City Budgets Report – 2022 City Summary Budget Data Together with 2021 Summary Budget Data

3. Available: 2021 TIF Annual Reporting Forms

4. Relief Associations: Payment of Insurance Premiums

5. Avoiding Pitfall: Minimum Retirement Age for Relief Association Members

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1. Message from Auditor Blaha

It’s budget reports season at the Office of the State Auditor. This week we released the Minnesota City Budgets Report and next week we plan to release the Minnesota County Budgets Report.

These reports offer insight into local government plans for the year. While not all plans turn into reality, these reports provide insight into what your local leaders are thinking across the state.

To be clear, these reports are not based on final, audited data. Even so, these snapshots indicate the temperature of local government expectations and priorities for the year.

View the city report on the OSA website.

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2. Released: Minnesota City Budgets Report – 2022 City Summary Budget Data Together with 2021 Summary Budget Data

Earlier this week, the Office of the State Auditor (OSA) released the annual Minnesota City Budgets Report: 2022 City Summary Budget Data together with 2021 Summary Budget Data.

The data reflects unaudited budgeted revenues and expenditures reported by cities to the OSA as required by Minn. Stat. § 6.745, subd. 1.

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3. Available: 2021 TIF Annual Reporting Forms

TIF Annual Reporting Forms, required for reporting tax increment financing activities, are now available in the State Auditor Form Entry System (SAFES). Forms should be downloaded, completed off-line, and submitted via SAFES by the August 1, 2022 due date.

Instructions and SAFES information were e-mailed on Thursday, May 12, 2022. If you did not receive an email and have TIF districts to report, please contact our office at TIF@osa.state.mn.us.

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4. Relief Associations: Payment of Insurance Premiums

Relief associations have authority to use special fund assets to pay insurance premiums to the Volunteer Firefighters’ Benefit Association or to an insurance company licensed by the State of Minnesota offering casualty insurance. This statutory authority allows a relief association to obtain insurance for its membership that will provide coverage should a member become injured, disabled, or deceased. These insurance policies can be provided as an alternative to offering disability benefits through the relief association or can be provided in conjunction with a relief association’s ancillary benefit program.

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5. Avoiding Pitfall: Minimum Retirement Age for Relief Association Members

Generally, to be eligible for a service pension distribution, volunteer fire relief association members must:

• have separated from active service with the fire department;
• have reached age 50;
• have met minimum 5 years active firefighting service and 5-year active relief association membership requirements; and
• have complied with any additional age, service and membership conditions prescribed by the relief association’s bylaws.

This Avoiding Pitfall is available on our website.