1. Message from Auditor Blaha

2. Last Chance: Sign-up for TIF Trainings in July

3. TIF: Excess TIF is Not Tax Increment

4. Relief Associations: Signing Pension Reporting Forms

5. Released: 2021 Local Government Lobbying Services Report

6. Avoiding Pitfall: Written Contracts

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1. Message from Auditor Blaha

Recently, we noticed a drop in entities meeting some of their reporting deadlines. We recognize that during the summer months, it's easy for deadlines to get away from us. However, there are many summer deadlines that impact revenue and missing them could result in a loss of funding.

Take a break from the heat and double check our list of deadlines on the OSA website.

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2. Last Chance: Sign-up for TIF Trainings in July

The TIF Division is offering two training opportunities on topics related to tax increment financing. These training topics will be presented as live webinars at no cost. Recordings of the webinars will also be available after the sessions.

• An Introduction to TIF (Monday, July 18, 2:00-3:00pm)
• TIF Administration for Authority Staff (Wednesday, July 20, 2:00-3:30pm)

For more information and to register please visit the OSA website.

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3. TIF: Excess TIF is Not Tax Increment

As TIF authorities work on completing TIF Annual Reporting Forms, form preparers should be aware that "excess TIF," or "excess taxes," which might appear on tax settlement reports, are not tax increment and should not be reported as such. In short, excess taxes are amounts generated in the course of tax increment computations when the current tax rate exceeds the original tax rate for a TIF district. To learn more, please see the article entitled 'Excess TIF' Is Not Tax Increment.

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

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4. Relief Associations: Signing Pension Reporting Forms

Relief association reporting form submissions are not complete until they are signed by all required form signers. Reporting forms can be signed electronically in the State Auditor’s Form Entry System (SAFES), or paper signature pages can be submitted by email, fax, or mail.

See the OSA website for instructions on signing reporting forms electronically in SAFES.

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5. Released: 2021 Local Government Lobbying Services Report

Earlier this week, the Office of the State Auditor (OSA) released the annual Local Government Lobbying Services Report. The report summarizes expenditures on local government lobbying services as required by Minn. Stat. § 6.76.

To view the complete report, visit the OSA website.

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6. Avoiding Pitfall: Written Contracts

Public entities should have contracts whenever practicable. Even when the dollar amounts involved are small, contracts help both sides understand their obligations. The simple act of recording the contract provisions can help clarify what is expected, and can minimize disputes down the road.

Your entity's attorney should be able to assist you in drafting contracts. General guidance on contracts and sample contracts are available from the League of Minnesota Cities and from the Minnesota Association of Townships.

This Avoiding Pitfall is available on our website.