Electronic State Auditor Update – 05/08/2022

1. Message from Blaha verifier

2. Pension: municipal administrators

3. Available: TIF 2022 training recording videos

4. Avoid the Pitfall: County Commissioner Remuneration


1. Message from Blaha verifier

This week I attended Farmfest in Redwood County, MN (see photo below).

An important part of my job as a state auditor is to sit on the board of directors Rural Finance Authority (RFA). RFA offers low-interest loans to help farmers start their business, make farm improvements and reorganize their debt.

While one of my roles on the board is to help with the technical financial details, my main job is to listen to and follow the lead of Minnesota farmers on authority.

The FRG is one of my favorite examples of state-local partnership. The state is able to offer a low interest rate because it does not profit from the loans distributed. It also provides an opportunity for partnership between farmers and local lenders.


2. Pension: municipal administrators

A volunteer firefighters association must be managed by a board of directors. The council is made up of nine members: six administrators elected from among the members of the relief association and three administrators from the municipality or municipalities. The municipal trustees of a rescue association affiliated with a city or town fire department are the fire chief, a municipal elected official, and a municipal elected official or appointee.

The municipal governing body appoints the elected municipal official and elected municipal official who serve as trustees, and their term of office is one year. A municipal trustee has all the rights and duties of any other trustee, with the exception of the right to be a member of the board of directors of the relief association. All trustees, including the three municipal trustees, are trustees.

For more information, see the Office of the State Auditor Statement on the governance of relief associations.


3. Available: TIF 2022 training recording videos

The Office of the State Auditor (OSA) has offered training via a webinar for those involved in administering tax increment financing (TIF). If you missed them or want to rewatch some parts, recordings of the webinars “An Introduction to TIF” and “Administration for Authority Staff” are now available on the Training Opportunities Section from our website.

If you have any questions, please contact us at [email protected]


4. Avoid the Pitfall: County Commissioner Remuneration

Like most governing bodies, county councils set their own level of remuneration. Unlike other governing bodies, salary and per diem increases for county commissioners in counties other than Hennepin and Ramsey cannot take effect until January 1 of the year following county council action.

For example, any increase in pay for 2023 must be passed in a county council resolution before the end of 2022. The resolution must state the new pay on an annual basis. Salary or per diem reductions can, however, take effect at any time. See MinnesotaStat. §375.055.

The trap to avoid is available on the OSA website.

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