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OSA Weekly Update - 1/27/2023

1. Message from Auditor Blaha

2. Relief Associations: Supplemental Benefit Reimbursement Form

3. Available: County TIF Information Form

4. Available: 2022 Annual Financial Reporting Forms

5. Due: 2022 Lobbying Costs Reporting by January 31, 2023

6. Due: 2022 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2023

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

8. Avoiding Pitfall: Payroll-Related Tax Issues


1. Message from Auditor Blaha

Welcome to the new and improved E-Update – the OSA Weekly Update. Over the next week, we're updating our name, look, and offering more subscription services.

If you know anyone who would benefit from this weekly publication, please direct them to subscribe.

We also encourage you to subscribe to our press releases and notifications for employment opportunities at the OSA.


2. Relief Associations: Supplemental Benefit Reimbursement Form

Fire relief associations that wish to seek reimbursement of supplemental benefits paid during 2022 must complete the Supplemental Benefit Reimbursement Form posted on the Minnesota Department of Revenue (DOR)’s website. The form is due to the DOR by February 15, 2023, to receive reimbursement in March 2023.

See the OSA’s Statement of Position for additional information on how supplemental benefits are calculated and the reimbursement process.


3. Available: County TIF Information Form

The County TIF Information Form is now available and is due from counties by March 31, 2023. The form captures information for 2022 regarding a county's TIF administrative activities, distributions of tax increment, and transfers of the TIF enforcement deduction. Please refer to emailed instructions (sent 1/23/23) on accessing the form in SAFES.

If you are responsible for reporting in your county and did not receive an email, please contact our office at TIF@osa.state.mn.us.


4. Available: 2022 Annual Financial Reporting Forms

The 2022 Annual Financial Reporting Form (Reporting Form) is now available through the State Auditors Form Entry System (SAFES). 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 Reporting Form can be found on the OSA website.

CTAS Users are now also able to submit the State Auditor Data File and Financial Statements right from CTAS. Instructions can be found on the OSA website.

For local government entities reporting on a cash basis of accounting, the Reporting Form (CTAS: State Auditor Data File) and Financial Statements or Audit are due by March 31, 2023. For entities reporting on a GAAP basis of accounting, the Reporting Form and Audit are due by June 30, 2023.


5. Due: 2022 Lobbying Costs Reporting by January 31, 2023

The 2022 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.

If you have questions or need assistance completing the form, please contact Mr. John Jernberg at (651) 297-3678 or e-mail John.Jernberg@osa.state.mn.us.


6. Due: 2022 Law Enforcement Agency Asset Forfeiture Reporting by January 31, 2023

Please remember to report all forfeitures with a 2022 final disposition to the Office of the State Auditor by January 31, 2023. 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 SAFES.

Instructions for the Forfeiture Incident Reporting form may be found on the OSA website.

If your agency had no forfeitures with a 2022 final disposition, you will still need to login to SAFES, select the Forms tab, then the 2022 tab, and select the button labeled "I have not disposed or forfeited any property in 2022” by January 31, 2023. Entities with forfeitures to report for the year 2022 should NOT check this box.

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


7. 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.


8. Avoiding Pitfall: Payroll-Related Tax Issues

Government entities face multiple payroll-related tax issues, such as:

  • Is an individual an independent contractor or an employee?
  • Are severance payments, if permitted, taxed?
  • Do we need to issue W-2 forms for elected officials?
  • Is an employee’s clothing allowance taxable income?

The Office of Federal, State and Local Governments of the IRS (“FSLG”) provides information and guidance to government entities on federal tax issues. If a government entity is audited by the IRS and found to be in noncompliance, fines and penalties are possible, and the government entity or its employees could be subject to back taxes.

The full Avoiding Pitfall is available on the OSA website.