General

• Renegotiated lease to save money, and improve workspace.
• Consolidated audit staff at centralized locations to save taxpayer dollars and promote greater efficiency.
• Cut budget 15% in 2003.
• Eliminated unnecessary paperwork for cities and towns with the “No More Forms Project” which allows financial information to be submitted electronically.

Government Information and Research

• Completed special study on Local Government Aid and its effect on city expenditures.
• Completed special study on school superintendent compensation.
• Completed special study on municipal enterprise funds at the request of a bipartisan group of legislators.
• Completed first-of-their-kind studies on the revenues, expenditures and debt of Minnesota’s large and small school districts.
• Combined report on county revenues, expenditures and debt with report on county summary budgets to provide additional context.
• In addition to completing new reports, sped up the process by which annual reports are completed to provide more timely information to citizens and policymakers.
• Combined all city information into one report, dubbed the “Big Book of Cities.”
• Instituted standard scale for city and county fund balances as part of city and county reports.
• Created Auditor’s E-Update as a way to quickly and efficiently communicate information about the office to a list of over 4,500 local government officials and other interested parties.
• Initiated Best Practices Review Program
• Sent “regionalized” news releases concerning several reports to provide more relevant information to regional daily and weekly newspapers.
• Initiated “No More Forms Project” to allow cities and towns to submit required financial information electronically.
• As part of “No More Forms Project,” offered CTAS free of charge to those cities and townships that agree to submit financial data electronically.
• Completed report concerning the scope of the liabilities local governments in Minnesota have for retired employee health insurance (OPEB – Other Post-Employment Benefits).

Tax Increment Financing

• Compliance by TIF authorities is at an all-time high.

• Dramatically increased electronic reporting.
• Have returned $2,450,479 to the counties for violations and excess increment by TIF authorities. These monies were then redistributed to the affected taxing jurisdictions.
• Conduct annual audits of select TIF districts.
• Developed a County Guide on TIF for county officials that will be distributed to all county attorneys.

• Settlement was reached with City of Mahtomedi regarding TIF law violations.
• Assisted City of Virginia with the completion of overdue forms so that over $500,000 in tax increment financing funds could be released to the city.
• Convened statewide task force to make recommendations on how to improve the use and management of tax increment financing.
• Worked with Lino Lakes and White Bear Lake to improve TIF practices and facilitated return of TIF funds to appropriate entity.

Pension

• Released report on public pensions, detailing rapid fall of funds over the last three years.
• Have enhanced pension reports to make them more understandable and useful.
• Led effort to merge Minneapolis Teachers pension with the state Teachers Retirement Association in order to save from a failing fund retirees pensions.
• Created a Fire Relief Task Force to work on and rewrite code for volunteer firefighter funds.

Audit Practice

• In the past, the office has mainly audited counties and done very little with other local units of government. Has started the process of diversifying the audits conducted by the office so that they include more then just counties.

Legal/Special Investigations

• Highlighted several legal issues surrounding municipal “leasebacks” of public infrastructure.
• At the request of Association of Minnesota Counties and House Judiciary Policy and Finance Committee, reviewed the authority of cities to issue administrative traffic fines. Found cities have no authority to do so.
• After examining the contracts between several Minnesota school districts and the National School Fitness Foundation, warned school districts not to enter contracts with NSFF until legal questions are answered. Forwarded concerns to Attorney General, the Internal Revenue Service and the U.S. Department of Education. Minnesota Department of Commerce subsequently issued an Order to Show Cause to NSFF.
• Worked with Minnesota Association of Townships to clarify outdated law that, if read literally, prohibited townships from spending state aid or funds carried forward from year to year.
• Completed legal compliance investigations of Rosemount/Apple Valley/Eagan, Eden Prairie, and Owatonna school districts after superintendents collected huge severance packages.
• Investigated ballroom in the City of Glenwood, resulting in the Pope County attorney charging the manager of the ballroom with theft of public funds.
• Conducted contract compliance review of Southside Neighborhood Housing Services in Minneapolis, revealing numerous problems. Organization was dissolved as a result of investigation.
• Found and investigated Minneapolis Police and Fire pension fund misappropriations resulting in an ongoing lawsuit between the city and funds over tens of millions of dollars in taxpayer dollars.

Operations/Technology

• Constructed online tool that allows for side-by-side comparison of city, county, school district, special district, and township finances.
• Prepared online database and quick search function to allow for general and more detailed research on the revenues and expenditures of local governments over the last several years.