minnesota state register volume 45 number 31 - accessible_tcm36-466848.pdfvolume 45, number 31 pages...

28
Proposed, Adopted, Emergency, Expedited, Withdrawn, Vetoed Rules; Executive Orders; Appointments; Commissioners’ Orders; Revenue Notices; Official Notices; State Grants & Loans; State Contracts; Non-State Public Bids, Contracts and Grants Monday 1 February 2021 Volume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday is a holiday)

Upload: others

Post on 23-Mar-2021

1 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

Proposed, Adopted, Emergency, Expedited, Withdrawn, Vetoed Rules; Executive Orders; Appointments; Commissioners’ Orders; Revenue Notices;

Official Notices; State Grants & Loans; State Contracts; Non-State Public Bids, Contracts and Grants

Monday 1 February 2021Volume 45, Number 31

Pages 823 - 850

MinnesotaState Register

Published every Monday (Tuesday when Monday is a holiday)

Page 2: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

Minnesota Legislative Information

Minnesota State Register

• Proposed Rules• Adopted Rules• Exempt Rules• Expedited Rules• Withdrawn Rules

• Executive Orders of the Governor• Appointments• Proclamations • Vetoed Rules

• Commissioners’ Orders• Revenue Notices• Official Notices• State Grants and Loans

• Contracts for Professional, Technical and Consulting Services• Non-State Public Bids, Contracts and Grants

Judicial Notice Shall Be Taken of Material Published in the Minnesota State RegisterTheMinnesotaStateRegisteristheofficialpublicationoftheStateofMinnesota’sExecutiveBranchofgovernment,published

weeklytofulfillthelegislativemandatesetforthinMinnesotaStatutes,Chapter14,andMinnesotaRules,Chapter1400.Itcontains:

Printing Schedule and Submission Deadlines

Copyright © 2021 Facilities Management Division, Department of Administration, State of Minnesota.USPS Publication Number: 326-630 (ISSN: 0146-7751)

THE MINNESOTA STATE REGISTER IS PUBLISHED by Facilities Management Division, Department of Administration, State of Minnesota, pursuant to Minnesota Statutes § 14.46 and is available on-line at: http://www.mn.gov/admin/bookstore/register.jsp

Senate Public Information Office(651)296-0504StateCapitol,Room231,St.Paul,MN55155https://www.senate.mn/

House Public Information Services(651)296-2146StateOfficeBuilding,Room175100Rev.Dr.MartinLutherKingJrBlvd.,St.Paul,MN55155https://www.house.leg.state.mn.us/hinfo/hinfo.aspMinnesota State Court System

CourtInformationOffice(651)296-6043MNJudicialCenter,Rm.135,25Rev.Dr.MartinLutherKingJrBlvd.,St.Paul,MN55155 http://www.mncourts.gov

Federal RegisterOfficeoftheFederalRegister(202)512-1530;or(888)293-6498U.S.GovernmentPrintingOffice–Fax:(202)512-1262https://www.federalregister.gov/

PUBLISHINGNOTICES:WeneedtoreceiveyoursubmissionELECTRONICALLYinMicrosoftWORDformat.SubmitONECOPYofyournoticeviae-mail to:[email protected]. Stateagencysubmissionsmust includea“StateRegisterPrintingOrder” form,and,withcontracts,a“ContractCertification”form.Non-StateAgenciesshouldsubmitELECTRONICALLYinMicrosoftWORD,withaletteronyourletterheadstationeryrequestingpublicationanddatetobepublished.Costsare$13.50pertenthofapage(columnsaresevenincheswide).Onetypewritten,double-spacedpage=6/10sofapageintheStateRegister,or$81.About1.5pagestyped,double-spaced,on8-1/2"x11"paper=onetypesetpageintheStateRegister.Contacteditorwithquestions(651)201-3204,ore-mail:[email protected].

SUBSCRIPTIONSERVICES:E-mailsubscriptionsareavailablebycontacting(651)201-3204.SendaddresschangestoMinnesota’sBookstore,50SherburneAvenue,Suite309,SaintPaul,MN55155.

SEETHEMinnesotaStateRegisterfreeatwebsite:http://www.mn.gov/admin/bookstore/register.jsp•MinnesotaStateRegister:On-linesubscription–$180,includeslinks,index,specialsection“CONTRACTS&GRANTS,”withSidebarTableofContents,EarlyViewafter4:00pmFriday(insteadofwaitingforearlyMonday),andit’ssenttoyouviaE-mail.•Singleissuesareavailableforalimitedtime:MinnesotaStateRegister$5.00.•“AffidavitofPublication”includesanotarized“Affidavit”andacopyoftheissue:$15.00.

Governor: Tim Walz (651) 201-3400

Lieutenant Governor: Peggy Flanagan (651) 201-3400Commissioner:

Alice Roberts-Davis (651) 201-2601

Facilities Management Division: Christopher A.

Guevin (651) 201-2350

Attorney General: Keith Ellison (651) 296-3353

Auditor: Julie Blaha (651) 296-2551

Secretary of State: Steve Simon (651) 296-2803

Editor: Sean Plemmons (651) 201-3204

[email protected]

Vol.45Issue

Number PublishDate

Deadlinefor:allShortRules,ExecutiveandCommissioner’sOrders,RevenueandOfficialNotices,

StateGrants,Professional-Technical-ConsultingContracts,Non-StateBidsandPublicContracts

DeadlineforLONG,ComplicatedRules(contacttheeditorto

negotiate a deadline)

#32 Monday8February NoonTuesday2February NoonThursday28January#33 Tuesday16February NoonTuesday9February NoonThursday4February#34 Monday22February NoonTuesday16February NoonThursday11February#35 Monday1March NoonTuesday23February NoonThursday18February

Page 3: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

825PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 825)

ContentsMinnesota Rules: Amendments and Additions......826

Exempt RulesMinnesota Department of Labor and IndustryAdoptedExemptPermanentRulesRelatingtoOccupationalSafetyandHealth Standards............................................................................................................................827

Department of RevenueAdoptedExemptPermanentRulesRelatingtoLawfulGamblingAnnualAudits............827

Official NoticesDepartment of Labor & Industry (DLI)NoticeofCorrectionforHighway/HeavyPrevailingWageRates....................................838

Minnesota Department of RevenueREQUESTFORCOMMENTSPossibleRulesGoverningRecordkeeping,Minnesota Rules8130.7500;Revisor’sIDNumberR-04537.............................................................839

State Grants & LoansMinnesota Department of Agriculture Pesticide and Fertilizer Management Division NoticeofRequestforProposalAgriculturalFertilizerResearchandEducationCouncil(AFREC)ResearchandOutreachCoordinator..................................................................841

Department of Employment and Economic Development (DEED)NoticeofGrantOpportunity..............................................................................................842

Minnesota HousingRequestforProposalsforthePubliclyOwnedHousingProgram.....................................842

Department of Human Services Aging and Adult Services and Disability Service Divisions AddendumtoRequestforProposalstoQualifiedGranteestoProvideConsultationServices..............................................................................................................................842

Department of Human Services Behavioral Health Division NoticeofRequestforProposalstoUtilizeaPositiveCommunityNormsFrameworktoImplementPreventionProgramsandStrategiestoReduceYouthAlcohol,Nicotine,andOtherDrugUseThroughCommunity-BasedPositiveCommunityNormsGrants...........843

Department of Natural Resources (DNR)NoticeofShadeTreeProgramBondingGrants,2021-2024.............................................844

State ContractsDepartment of AdministrationReal Estate and Construction ServicesNoticeofRequestforQualifications(RFQ)andFeeScheduleforProfessionalServicesofMinnesotaRegisteredArchitects,Engineers,InteriorDesigners,LandSurveyors,LandscapeArchitects,Geoscientists,andOwnersRepresentatives–T#21AMR.............845

Minnesota Amateur Sports Commission National Sports Center FoundationRequestforProposalsforMaintenanceBuildingattheNationalSportsCenter...............846

Minnesota State Colleges and Universities (Minnesota State)Non-ConstructionRelatedBidandContractingOpportunities.........................................847

Dakota County Technical CollegeNoticeofRequestforProposalforOn-CampusDiningServices.....................................847

Inver Hills Community CollegeNoticeofRequestforProposalforOn-CampusDiningServices.....................................848

Minnesota State LotteryRequestforProposalsforSponsorshipAgreements.........................................................848

Minnesota Department of Transportation (MnDOT)Engineering Services DivisionNoticesRegardingProfessional/Technical(P/T)Contracting...........................................849

Non-State Public Bids, Contracts & GrantsSylvan Township RequestforProposalsforCampRipleySentinelLandscapeComprehensiveLiteratureAssessment.........................................................................................................................850

Page 4: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

826PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 826)

Minnesota Rules: Amendments and AdditionsNOTICE:HowtoFollowStateAgencyRulemakingintheStateRegisterTheStateRegisteristheofficialsource,andonlycompletelisting,forallstateagencyrulemakinginitsvariousstages.Stateagenciesare

requiredtopublishnoticeoftheirrulemakingactionintheStateRegister.PublishedeveryMonday,theStateRegistermakesiteasytofollowandparticipateintheimportantrulemakingprocess.Approximately80stateagencieshavetheauthoritytoissuerules.EachagencyisassignedspecificMinnesotaRulechapternumbers.Everyodd-numberedyeartheMinnesotaRulesarepublished.Supplementsarepublishedtoupdatethissetofrules.Generallyspeaking,proposedandadoptedexemptrulesdonotappearinthissetbecauseoftheirshort-termnature,butarepublishedintheStateRegister.

AnagencymustfirstsolicitCommentsonPlannedRulesorCommentsonPlannedRuleAmendmentsfromthepubliconthesubjectmatterofapossiblerulemakingproposalunderactiveconsiderationwithintheagency(MinnesotaStatutes§§14.101).ItdoesthisbypublishinganoticeintheStateRegisteratleast60daysbeforepublicationofanoticetoadoptoranoticeofhearing,orwithin60daysoftheeffectivedateofanynewstatutorygrantofrequiredrulemaking.

Whenrulesarefirstdrafted,stateagenciespublishthemasProposedRules,alongwithanoticeofhearing,oranoticeofintenttoadoptruleswithoutahearinginthecaseofnoncontroversialrules.Thisnoticeasksforcommentontherulesasproposed.Proposedemergencyrules,andwithdrawnproposedrules,arealsopublishedintheStateRegister.Afterproposedruleshavegonethroughthecommentperiod,andhavebeenrewrittenintotheirfinalform,theyagainappearintheStateRegisterasAdoptedRules.Thesefinaladoptedrulesarenotprintedintheirentirety,butonlythechangesmadesincetheirpublicationasProposedRules.Toseethefullrule,asadoptedandineffect,apersonsimplyneedstwoissuesoftheStateRegister,theissuetheruleappearedinasproposed,andlaterasadopted.

TheStateRegisterfeaturespartialandcumulativelistingsofrulesinthissectiononthefollowingschedule:issues#1-26inclusive(issue#26cumulativeforissues#1-26);issues#27-52inclusive(issue#52,cumulativeforissues#27-52or#53insomeyears).Asubjectmatterindexisupdatedweeklyandisavailableuponrequestfromtheeditor.ForcopiesorsubscriptionstotheStateRegister,[email protected]

Volume 45 - Minnesota Rules(Rules Appearing in Vol. 45 Issues #1-26 are

in Vol. 45, #26 - Monday 28 December 2020)Volume 45, #31

Monday 4 January - Monday 1 February

Pollution Control Agency7081.0130(adopted).....................................................................725

Board of Executives for Long Term Services and Supports6400.6000;.6700(adopted)..........................................................753

Department of Labor and Industry5205.0010(adoptedexempt)........................................................827

Department of Revenue8122(adoptedexempt).................................................................827

Page 5: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

827PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 827)

Exempt RulesExemptrulesareexcludedfromthenormalrulemakingprocedures(Minnesota Statutes§§14.386and

14.388).Theyaremostoftenoftwokinds.OnekindisspecificallyexemptedbytheLegislaturefromrulemakingprocedures,butapprovedforformbytheRevisorofStatutes,reviewedforlegalitybytheOfficeofAdministrativeHearings,andthenpublishedintheStateRegister.Theseexemptrulesareeffectivefortwoyearsonly.

ThesecondkindofexemptruleisoneadoptedwhereanagencyforgoodcausefindsthattherulemakingprovisionsofMinnesota Statutes,Chapter14areunnecessary,impracticable,orcontrarytothepublicinterest.Thisexemptioncanbeusedonlywheretherules:

(1)addressaseriousandimmediatethreattothepublichealth,safety,orwelfare,or(2)complywithacourtorderorarequirementinfederallawinamannerthatdoesnotallowforcompliance

with Minnesota Statutes Sections14.14-14.28,or(3)incorporatespecificchangessetforthinapplicablestatuteswhennointerpretationoflawisrequired,or(4)makechangesthatdonotalterthesense,meaning,oreffectoftherules.TheseexemptrulesarealsoreviewedforformbytheRevisorofStatutes,forlegalitybytheOfficeof

AdministrativeHearingsandthenpublishedintheState Register.Inaddition,theOfficeofAdministrativeHearingsmustdeterminewhethertheagencyhasprovidedadequatejustificationfortheuseofthisexemption.Rulesadoptedunderclauses(1)or(2)aboveareeffectivefortwoyearsonly.TheLegislaturemayalsoexemptanagencyfromthenormalrulemakingproceduresandestablishotherproceduralandsubstantiverequirementsuniquetothatexemption.

KEY: Proposed Rules-Underliningindicatesadditionstoexistingrulelanguage.Strikeoutsindicatedeletionsfromexistingrulelanguage.Ifaproposedruleistotallynew,itisdesignated“allnewmaterial.”Adopted Rules-Underliningindicatesadditionstoproposedrulelanguage.Strikeoutindicatesdeletionsfromproposedrulelanguage.

Minnesota Department of Labor and IndustryAdopted Exempt Permanent Rules Relating to Occupational Safety and Health Standards

TherulesproposedandpublishedatStateRegister,Volume45,Number23,pages555-557,December07,2020(45SR555),areadoptedasproposed.

Department of RevenueAdopted Exempt Permanent Rules Relating to Lawful Gambling Annual Audits

TheDepartmentofRevenuerecentlyadoptedruleamendmentstoMinnesota Rulespart8122(seebelowforalinkto

theamendments).ThesechangeswereadoptedusingthegoodcauseexemptionrulemakingauthorityunderMinnesota Statutessection14.388,subdivision1,clause(3).

ThedepartmentadoptedtheattachedruleamendmentsbyorderonDecember28,2020,afterreceivingapproval

fromtheOfficeofAdministrativeHearings.TheamendmentsweresubsequentlypublishedintheFebruary1,2021,editionoftheStateRegister.

Theamendmentsbringpart8122intoconformitywith2012lawchangesthatincluded,amongotherthings:1)legalizationofelectronicgames(e.g.,electronicpull-tabsandelectronicbingo)andsports-themedtipboards;and2)eliminationofataxondistributorsofgamblingequipmentandimpositionoftaxoncertaingamblingnetreceiptsandcertaincombinednetreceipts.Theamendmentsalsoensurepart8122reflectsotherchangestolawfulgamblingstatutes(e.g.,achangein2009tothekindsoforganizationsthatmustincludeacertifiedcashcountintheiraudit)andnon-statutorychanges(e.g.,changesinthegovernmentagencyresponsibleforcollectingdataandchangestothenamesofrequiredforms).

Page 6: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

828Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 828)

Exempt Rules8122.0100 SCOPE; PURPOSE.

MinnesotaStatutes,section297E.06,subdivision4,mandatesthatthecommissionerofrevenueprescribestandardsfortheannualauditand reviewofcertainorganizationslicensedtoconductlawfulgamblinginMinnesota.Thepurposeofthischapteristosetminimumstandardsfortheseannualauditsand reviews.

8122.0150 DEFINITIONS. Subpart1.Scope. ThetermsusedinthischapteraredefinedinMinnesotaStatutes,chapter297E,unlessseparatelydefinedunderthispart. Subp.2.Accrual basis. “Accrualbasis”meansthemethodofaccountinginwhichrevenueisrecognizedintheperiodearnedandexpenseisrecognizedintheperiodincurred. Subp.3.Audit. “Audit”meanstheexaminationofaccountingrecordswiththeexpressionofanopiniononwhetherthefinancialstatementsoftheorganizationpresentfairly,inallmaterialrespects,thefinancialposition,resultsofoperations,anditscashflows,inconformitywiththeregulatorybasisofaccounting. Subp.4.Certified public accountant; CPA. “Certifiedpublicaccountant”or“CPA”meansapersonwhoislicensedasacertifiedpublicaccountantinaccordancewithMinnesotaStatutes,chapter326A. Subp.5.Cash basis. “Cashbasis”meansthemethodofaccountinginwhichrevenuesarerecognizedwhenactuallyreceivedandexpensesarerecognizedwhenactuallydisbursed. Subp.6.Ending inventory. “Endinginventory”meansthecostofunopenedpull-tabandtipboarddeals,paddlewheelspaddletickets,unusedbingopaperorsheets,andthecostofpull-tab,tipboard,and paddlewheelpaddleticketgamesinplayonthelastdayofthemonth.Salestaxisexcludedfromendinginventory. Subp.7.[Repealed,L2010c191s14] Subp.8.Material weakness. “Materialweakness”meansareportableconditioninwhichthedesignoroperationofthespecificinternalcontrolstructureelementsdonotreducetoarelativelylowleveltheriskthatmaterialerrorsorirregularitiescouldoccurandnotbedetectedwithinatimelyperiodbyemployeesinthenormalcourseofperformingtheirassignedfunctions. Subp.9.Regulatory basis. “Regulatorybasis”meansamethodofaccountingotherthangenerallyacceptedaccountingprinciples.Allreceipts,allowableexpenses,andlawfulpurposeexpendituresaredeterminedusingthecashbasismethodofaccountingwiththeexceptionofthecostofthegamesandtaxesimposedunderMinnesotaStatutes,section297E.02,subdivisions1and6(ten8.5percentgrossreceiptstaxandcombined netreceiptstax),whicharerecognizedontheaccrualbasismethodofaccounting. Subp.10.Reportable condition. “Reportablecondition”meanssignificantdeficienciesinthedesignoroperationoftheinternalcontrolstructurewhichcouldadverselyaffecttheorganization’sabilitytorecord,process,summarize,andreportfinancialdataconsistentwiththeassertionsofmanagementinthefinancialstatements. Subp.11.[Seerepealer.] Subp.12.Year. “Year,”whenusedindefininganauditor reviewperiod,meanstheorganization’sfiscalyearusedforfilingfederalform990or990-T(UnrelatedBusinessIncomeTax). 8122.0200 ACCOUNTANTS QUALIFICATIONS. Subpart1.License required. AnaccountantmustbeanindependentcertifiedpublicaccountantandlicensedtopracticeinMinnesota.

Page 7: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

829PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 829)

Exempt Rules Subp.2.Standards of independence. TheCPAshallmaintainobjectivityandbefreeoftheappearanceofconflictsofinterestwhendischargingprofessionalresponsibilitiesneededtoperformtheauditor review.CPAsshalladheretothestandardsofobjectivityandindependenceasestablishedintheAmericanInstituteofCertifiedPublicAccountantsprofessionalstandards.

Inaddition,forpurposesofthissubpart,anindividualCPAwhoisamemberofanorganization,ortheaccountingfirmtheindividualbelongsto,mustnotperformtheorganization’sannualauditor reviewifoneormoreofthefollowingoccurredduringthefiscalyear:

A.theCPAwasanemployeeoftheorganization; B.theCPAwasanofficeroftheorganization,suchastreasurer,executivedirector,chiefexecutiveofficer,gamblingmanager,orpresident; C.theCPAservedontheboardofdirectorsfortheorganization; D.theCPAservedonagamblingcommitteeorothercommitteewithoversightordecision-makingauthorityovergamblingbusinesstransactions,otherthaninamember’scapacitytoapprovegamblingbusinesstransactionspresentedatmonthlymembershipmeetingsasrequiredunderMinnesotaStatutes,chapter349;or E.inconnectionwiththeorganizationgeneralfund,gamblingfund,oranyotherorganizationfund,theCPApreparedorreconstructedaccountingrecordsourcedocuments,consummatedtransactions,hadcustodyoverassets,exercisedauthority,orundulyexercisedauthorityonbehalfoftheorganizationbyassumingtheroleofemployeeormanagement. 8122.0250 DUE DATE; EXTENSIONS.

The annual audits and annual reviewsrequiredaredueonorbeforethelastdayofthesixthmonthfollowingtheorganization’sfiscalyearendoronanextendedduedate.

Awrittenrequesttofiletheannualauditor annual reviewaftertherequiredduedatemustbesubmittedtotheDepartmentofRevenuebytherequiredannualauditor annual reviewduedate.Therequestmustbesignedbytheorganization’schiefexecutiveofficer,gamblingmanager,ortheindependentaccountantperformingtheaudit.Therequestmustincludethe:

A.organization’sname; B.organization’slicensenumber; C.organization’sfiscalyearend; D.reasonfortherequest;and E.expectedcompletiondate.

Anautomatic30-dayextensionwillbegrantedineachfiscalyear.Secondrequestsforanextensionorrequestsforextensionsexceeding30dayswillbegrantedonlyuponashowingofreasonablecause.“Reasonablecause”shallmeancaseswherethereasonsforthefilingdelayarebeyondthecontroloftheorganization.Acceptablereasonsforgrantinganadditionalextensioninclude,butarenotlimitedto:

(1)delayorfailuretofilewasduetoseriousillnessordeathoftheaccountantorakeymemberoftheaccountant’sstaff; (2)delayorfailuretofilewasduetoerroneousinformationgiventheorganizationbyaDepartmentof

Page 8: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

830Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 830)

Exempt RulesRevenueemployee;or (3)delayorfailuretofilewascausedbythedestructionbyfireorothercasualtyoftheorganization’splaceofbusinessorbusinessrecords. 8122.0300 COMMUNICATION OF ILLEGAL ACTS, MATERIAL ERRORS, AND IRREGULARITIES.

Anorganizationisresponsibletocommunicateillegalacts,materialerrors,andirregularitiestotheDepartmentofRevenueinwritingwithintendaysofnotificationfromauditorsthatsuchacts,errors,orirregularitiesexist.Theorganizationmustincludeacopyofallcorrespondenceornotestakenduringmeetingsbetweentheindependentauditorsandthelicensedorganizationspecificallydetailingtheillegalacts,materialerrors,andirregularities.

8122.0350 ACCOUNTING RECORDS.

Alllicensedorganizationsarerequiredtomaintainrecordsthataccountfortheassets,liabilities,andfundbalanceoftheirlawfulgamblingoperation.Theserecordsmustalsoaccountfortheirgamblingrevenue,prizepayouts,allowableexpenses,andlawfulpurposeexpenditures.

If,intheopinionoftheindependentCPAengagedtoconducttheannualfinancialauditor review,thelicensedorganizationhasnotmaintainedproperaccountingrecordsinaformthatcanbeauditedor reviewed,theaccountantmusteither:

A.notifytheorganizationinwritingofthedeficienciesthatexistandthecorrectiveactionrequired,withanestimateofthecosttogenerateauditablerecordsorthereasonthecostcannotbeestimated;or B.terminatetheauditengagement. 8122.0400 ACCOUNTANT’S WORKPAPERS AND COMMUNICATIONS; ACCESS AND RETENTION. Subpart1.Workpapers. WorkpapersaretherecordskeptbytheindependentCPAoftheproceduresfollowed,testsperformed,informationobtained,andconclusionsreachedpertinenttotheexaminationandreviewofthefinancialstatementsofalicensedgamblingorganization.Workpapersmustinclude,butarenotlimitedto,workprograms,analyses,memoranda,lettersofconfirmationandrepresentation,managementletters,abstractsoforganizationdocuments,andschedulesorcommentariespreparedorobtainedbytheaccountantinthecourseoftheauditandthatsupporttheaccountant’sopinionorassurance. Subp.2.Communications. CommunicationsarewrittendocumentationornotesoforalcontactsbetweentheindependentCPAandanorganization.Thecommunicationwiththeorganizationmustinclude,butisnotlimitedto,mattersrelatingtotheauditor’sresponsibility,significantaccountingpolicies,theprocessusedinobtainingmanagementjudgments,significantauditadjustments,auditorresponsibilitiesforotherinformation,auditordisagreementswithorganization’smanagement,auditorviewsonauditingandaccountingmattersforwhichotherauditorswerecontacted,majorissuesdiscussedwithmanagementpriortoretention,andanydifficultiesencounteredwhileperformingtheaudit. Subp.3.Access and retention. Everylicensedgamblingorganizationrequiredtofileanauditor review shall require theaccountant,throughthelicensedgamblingorganization,tomakeavailableforreviewbytheDepartmentofRevenuetheworkpapersandcommunicationswiththeorganizationpreparedintheconductoftheaudit.Thelicensedgamblingorganizationshallrequirethattheaccountantretaintheworkpapersforaperiodofnotlessthan3-1/2yearsaftertheopiniondateoftheauditreport. 8122.0450 TERMINATION OF AUDIT ENGAGEMENT OR REVIEW.

Ifforanyreasontheauditengagementor reviewisterminatedbyeitherthelicensedorganizationortheindependentaccountantpriortoitscompletionandfilingoftheannualfinancialauditreportorfinancialreviewreport,theaccountantis,withintendaysoftermination,requiredtomakeawrittenreporttotheDepartmentofRevenuedetailingthereasonorreasonsforthetermination.

Page 9: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

831PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 831)

Exempt Rules8122.0500 LESS THAN A 12-MONTH AUDIT OR REVIEW.

Anorganizationwhoselicenseisactive,discontinued,terminated,orexpiredattheorganization’sfiscalyearend,isrequiredtocompleteandfileanauditor a review,iftheorganization’sgrossreceiptsexceedthethresholdsasspecifiedinMinnesotaStatutes,section297E.06.

Intheyearanorganizationcommencesgamblingactivity,theauditor reviewrequiredmaycovertheoperationsoftheorganizationforaperiodoflessthan12months.

Intheyearanorganization’slicenseexpires,isdiscontinued,orterminated,theauditor review will be through the organization’sfiscalyearend,unlesstheorganization’slicenseterminationplanhasbeenapprovedbytheGamblingControlBoardpriortothefiscalyearend.Inthiscircumstance,theorganizationhastheoptionofperformingtherequired audit or reviewthroughthelicenseterminationplanapprovaldate,oranotherdatespecifiedbytheorganizationthatisbetweentheapprovaldateandthelastdayofthefiscalyear.

8122.0510 MORE THAN A 12-MONTH AUDIT OR REVIEW.

AnorganizationthatisterminatinggamblingactivityorchangingitsyearenddateinaccordancewithInternalRevenueCode,section442,may,uponspecificpriorapprovalfromtheDepartmentofRevenue,haveanauditor reviewpreparedforperiodslongerthan12monthsbutnolongerthan18months.Theauditor review will then be due at theendofthesixthmonthfollowingthenewfiscalyearendorthemonththeorganizationterminatedgamblingactivity,whicheverapplies.TherequestforanextendedauditperiodmustbesubmittedtotheDepartmentofRevenueinwritingonorbeforetheduedateoftheauditor reviewthatwouldbepreparedundertheorganization’sactualfiscalyearend.

Example:AnorganizationwithafiscalyearendofDecember31,19982018,isterminatinggamblingactivityApril30,19992019.Theauditor reviewmaycovertheperiodJanuary1,19982018,throughApril30,19992019.Therequestfortheextendedauditor reviewperiodmustbesubmittedbyJune30,19992019,theduedateofaDecember31audit or review.Theextendedauditor reviewisdueOctober31,19992019.

8122.0550 AUDIT. Subpart1.Minimum requirements. Theannualfinancialauditsmustbepreparedontheregulatorybasisofaccountingandcontain,ataminimum,anopinion,financialstatements,supplementalschedules,areportoninternalcontrols,aresponsetointernalcontrolsreport,andotherinformationasnoted. Subp.2.Opinion. AnauditopinionexpressedinaccordancewithgenerallyacceptedauditingstandardsregardingthefairnessofthepresentationofthefinancialstatementsmustbeproperlysignedanddatedbytheCPAfirmwhoperformedtheaudit.Theaddress,telephonenumber,andfaxnumberoftheaccountingfirmmustbelisted.Forfirmswithmorethanoneoffice,theaddressoftheofficethatpreparedthefinancialstatementsshouldbespecified. Subp.3.Financial statements. Thefinancialstatementsmustbecomparativefinancialstatementsshowingthecurrentyearandpreviousyear’sfinancialinformation,unlessitisafirstyearengagementfortheaccountingfirminwhichcasethepreparationofcomparativestatementsisoptional.Thestatementsmustbepresentedinaformatprescribedbyandacceptabletothecommissionerofrevenue.Thefinancialstatementsrequiredareasfollows: A.Thestatementofassets,liabilities,andfundbalancemustincludeallassets,liabilities,andthefundbalanceofthegamblingoperationsasfollows,ifapplicable: (1)allgamestartingbanks; (2)allgamblingcheckingaccounts; (3)allsavingsaccounts; (4)allcertificatesofdepositandothernegotiableinstruments;

Page 10: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

832Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 832)

Exempt Rules (5)inventoryfrompaperpull-tabs,tipboards,paddlewheelspaddletickets, nonlinkedbingo,andraffles, and sports-themedtipboards,inplayandunused; (6)fundlosses; (7)excesscashshortagestobereimbursed; (8)amountofunsoldticketrefundreceivablefromformG-7430,whenfiledandrecordedonScheduleFmerchandiseprizeinventory; (9)otherassetsspecificallyidentified; (10)accruedtaxesimposedunderMinnesotaStatutes,section297E.02,subdivision1(netreceiptstax); (11)accruedcombinedreceiptstaxesimposedunderMinnesotaStatutes,section297E.02,subdivision6(combinednetreceiptstax); (12)unpaidcostofgames,plussalestax; (13)loansfromallsources; (14)otherliabilitiesspecificallyidentified;and (15)fundbalance(profitcarryover). B.Thestatementofrevenueandexpensemustincluderevenuesandexpensesfromthegamblingoperationsandinclude,ataminimum: (1)grossreceiptsdetailedbygametype,suchas nonlinkedbingo,linkedbingo,paperpull-tabs,electronicpull-tabs,tipboards,paddlewheelspaddletickets,andraffles,andsports-themedtipboards,includingidealoractualgrossreceiptsfromgamesfoundtobemissingorunreported,respectively; (2)actualprizespaidoutdetailedbygametypeincludingidealoractualprizesfromgamesfoundtobemissingorunreported,respectively; (3)interestincome; (4)grossprofit; (5)allowableexpenses; (6)lawfulpurposeexpendituresdetailedbytaximposedunderMinnesotaStatutes,section297E.02,subdivision1,combined netreceiptstax,unrelatedbusinessincometax,federalform730andform11Ctax,federalandstateincometaxes,realestatetaxes,restrictedusedonationsfromtaxsavings,anddonations; and (7) amountofunsoldticketrefundfromformG-7430whenfiledandrecordedonScheduleC/D;(thisisanegativeexpense);and (8)(7)board-approvedexpenditures. C.Thestatementofchangesinfundbalancemustinclude,ataminimum: (1)beginningfundbalance(profitcarryover);

Page 11: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

833PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 833)

Exempt Rules (2)profitorlossfortheyear; (3)endingfundbalance(profitcarryover);and (4)otheradjustments. D.Theannualauditmustincludenotestothefinancialstatements.Thenotestothefinancialstatementsmustinclude,ataminimum: (1)natureoforganization; (2)basisofpresentationofthefinancialstatements; (3)relatedpartyactivity; (4)restrictionsonassets; (5)subsequentevents; (6)uncertainties; (7)commitmentssuchasmortgages,rent,donations,oralltaxesnotpaidornotfiled,ifmaterial; (8)contingentliabilities; (9)board-approvedexpenditures; (10)gamestestedandresults:ofthegamestested,state: (a)ifthegamestestedincludedgameswithunsoldtickets; (b)ifgamesweretestedfromallactivesites; (c)thetypesofgamestested,suchaspaperpulltabsandtipboards;and (d)themanufacturerID,partnumber,andserialnumberofanygamesthatcouldnotbelocated;and (11)alistofallformsofgamblingconductedbytheorganizationwhichmustbeconfirmedbythechiefexecutiveofficer. Subp.4.Supplemental schedules schedule; reconciliations; physical inventory. A.Theannualauditmustincludethefollowingsupplementalschedules: A.anallowableexpensecomparisonschedulethatcomparestheactualallowableexpenseamounttothestatutorylimitsetforallowableexpenses.Theschedulemustinclude,ataminimum:, (1) grossprofitfortheyear; (2) totalallowableexpenselimit.Determinedbymultiplyingthegrossprofitfortheyearby55percent.Ifbingowasconductedduringtheyear,listthegrossprofitfrombingoandmultiplyby4.15percent.Thetwoamountsaddedtogetherdeterminethetotalallowableexpenselimit;

Page 12: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

834Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 834)

Exempt Rules (3)allowableexpensesexpended,detailedbytypeofexpenditureaslistedontheG-1MonthlyLawfulGamblingActivitySummaryandTaxReturnFormLG100A,whichisthetotalamountofactualallowableexpensesfromtherevenueandexpensestatement;and. (4) expensesbeloworabovetheallowablelimit,whichistheamountbywhichtheallowableexpensesexpendedisbeloworabovethestatutorytotalallowableexpenselimit. B.Theannualauditmustincludeareconciliationofthegamblingoperationsbankaccountstothereportedprofitcarryover.Thereconciliationmustinclude,ataminimum: (1)acomparisonoftheauditedfundbalance(profitcarryover)madetoaconfirmedDepartmentofRevenueGamblingControlBoardfundbalance(profitcarryover)asofthefiscalyearend; (2)anydifferencebetweentheadjustedgamblingfundbalanceandthefundbalance(profitcarryover)isavariance;and (3)anyoralloftheitemsthatidentifythevarianceifknown. C.Theannualauditmustincludeareconciliationbetweenthenumberofpaperpull-tab,paddlewheelpaddleticket,andtipboardgamesplayedtothenumberofpaperpull-tab,paddlewheelpaddleticket,andtipboardgamesreportedon scheduleB,ReportofNon-barCodedGamesPlayed,DestroyedorLost,orB-2,ReportofBarCodedGamesPlayed,DestroyedorLostScheduleB2,LawfulGamblingReportofBarcodedGames,forthefiscalyearaudited.Theschedulemustinclude,ataminimum: (1)thecostandnumberofgamesinbeginninginventory; (2)thecostandnumberofgamespurchasedduringtheyearaudited; (3)thecostandnumberofgamesavailableduringtheyearaudited; (4)thecostandnumberofgamesinendinginventoryasofthelastdayoftheorganization’sfiscalyearend; (5)thecostandnumberofgamesusedwhichisdeterminedbysubtractingtheendinginventoryfromtotalgamesavailable; (6)thenumberofgamesreportedasplayed,lost,ordestroyedonscheduleB,ReportofNon-barCodedGamesPlayed,DestroyedorLost,orB-2,ReportofBarCodedGamesPlayed,DestroyedorLostonScheduleB2,LawfulGamblingReportofBarcodedGames;and (7)calculateacalculationofthedifferencebetweenthegamesdeterminedasplayedandgamesreportedas played,lost,ordestroyedonscheduleB,ReportofNon-barCodedGamesPlayed,DestroyedorLost,orB-2,ReportofBarCodedGamesPlayed,DestroyedorLostonScheduleB2,LawfulGamblingReportofBarcodedGames. D.Aphysicalinventoryobservationandcashcountofallsitesandlocationsmustbetakenaspartoftheannualauditprocess,regardlessofwhentheauditengagementwasscheduled.Aphysicalinventorymustbetakenwithin30daysofthebalancesheetdateorengagementdate,whicheverislater,unlesspriorwrittenapprovalofanalternatedateisobtainedfromtheDepartmentofRevenue.AlistofthegamesininventorybymanufacturerID,partnumber,andserialnumbermustbesubmittedtotheDepartmentofRevenuewithin30daysofthedatethephysicalinventorywastaken.Thephysicalinventoryandcashcountmustbeperformedby: (1)theCPAengagedtoconducttheannualaudit;or (2)twomembers,officers,oremployeesoftheorganization,appointedbytheorganization’sboard,whoarenotinvolvedinthegamblingactivityoftheorganization.Thesemembers,officers,oremployeesmustcertifytotheCPA

Page 13: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

835PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 835)

Exempt Rulesthecorrectnessoftheirphysicalinventoryandcashcount.

Iftheorganizationdepositsallofitscashonhandincludingcashbanksintheorganization’sgamblingaccountandhasfewerthantengamesinitsinventoryatthefiscalyearend,itdoesnothavetocomplywiththephysicalinventoryandcashcountrequirementsofthissubpart.

Subp.5.Sampling and testing; closed games. ClosedgamesandoccasionsmustbetestedindependentlybytheCPAbaseduponcriteriasetbytheCPAwithinprofessionalstandards.Thesamplingandtestingoftipboard,paperpull-tab,paddleticket, nonlinkedbingo,andraffleclosedgamesmustmeetthefollowingrequirements: A.Whenaminimumsamplesizeisrequired,therandomorsystematicmethodofsamplingwillbeused.Whenaminimumsampleisexpanded,theexpandedportionofthesamplemayuserandom,systematic,orhaphazardmethods.Whenaminimumsampleisnotrequired,thesamplemethodmayberandom,systematic,orhaphazard.Thefollowingchartofgrossreceiptswillbeusedtodeterminetheminimumsizeofasampleforclosedpull-tabandtipboardgames.

GrossReceipts MinimumSampleSize$0 to $999,999 10games$1,000,000 to $2,499,999 20games$2,500,000 to $4,999,999 30gamesover$5,000,000 40games

Thereisnominimumsamplesizerequirementfortestingpaddletickets, nonlinkedbingo,andraffles.ClosedgamesandoccasionswillbesampledindependentlybytheCPAusingjudgmentbasedonprofessionalstandards.

B.Closedtipboardandpaperpull-tabgamesselectedinthesamplewillbetestedforthefollowingminimumcriteria,andanydifferencesordeficienciesmustbenotedintheresultsofthegamestested: (1)eachgamespecifiedinthesamplewasavailablefromclosed-dealstorage; (2)thefollowingitemsasreportedonscheduleB,ReportofNon-barCodedGamesPlayed,DestroyedorLost,orB-2,ReportofBarCodedGamesPlayed,DestroyedorLostScheduleB2,LawfulGamblingReportofBarcodedGames,mustbecomparedagainsttestresultsforthesameitems,anddifferencesshown: (a)idealgrossreceipts; (b)idealprizes; (c)totalvalueofunsoldtickets; (d)grossreceipts; (e)totalvalueofprizespaid; (f)netreceipts; (g)cashinhand; (h)cashlongorshort;and (i)dateremovedfromplay; (3)eachdepositticketmeetsthegamblingreceiptdepositrequirementsinMinnesotaStatutes,section349.19,subdivision2;

Page 14: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

836Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 836)

Exempt Rules (4)eachdepositwasrecordedatthebankwithinfourbusinessdaysafterthegamewascompleted; (5)eachprizereceiptformwas: (a)properlycompletedforprizesawardedof$50$100ormoreandforlastsaleprizesof$20ormore;and (6) (b)thedatesontheprizereceiptsfallwithinthedatethegameisputintoplayandthedatethegameisremovedfromplay,aslistedontheScheduleB-2B2forthatgame,withtheexceptionofsports-themedtipboardswhoseprizereceiptscanbecompletedsevendaysafterthelastframeoftheprofessionalsportingeventorwhenallprizesareclaimed,whicheveroccursfirst; (6)(7)eachredeemedprizewinningticketwasadequatelydefaced; (7)(8)eachgameflareiseasilyavailablefromstorage;and (8)(9)theserialnumberontheflaremustbecomparedtotheserialnumberonthetickets. C.Theresultsofclosedgamesamplingandtestingmustbeprovidedtotheorganizationuponarequestfromtheorganization. Subp.6.Report on internal control structure and other matters. A.Areportaboutinternalcontrolstructurereportableconditionsobserved,orevidencedbytesting,duringthecourseofanaudit,thatcouldaffecttheorganization’sabilitytorecord,process,summarize,andreportfinancialdatamustbesubmitted.Thereportshallelevateaconditiontothatofamaterialweaknesswhenthemagnitudeoftheconditionisconsideredmaterialinrelationtothefinancialstatementsbeingaudited.Thisreportmustfollowandthedepartmentadoptsandincorporatesbyreferencethemostrecenteditionoftheinternalauditstandardsasprovidedbyauditsection325.11oftheAmericanInstituteofPublicAccountants-“TheStandardsofFieldWork-CommunicationofInternalControlStructureRelatedMattersNotedinanAudit,”publishedJune1,1994.ThisincorporationisnotsubjecttofrequentchangeandisavailabletothepublicthroughtheMinitexinterlibraryloansystem.Thisreportmustincludealltheelementsrequiredby,andthedepartmentadoptsandincorporatesbyreference,AU-Csection265,CommunicatingInternalControlRelatedMattersIdentifiedinanAudit(AICPA,ProfessionalStandards,section265,2020).Ifnoreportableconditionsormaterialweaknessesaredetected,areportmustbesubmittedstatingthatnomaterialweaknessesweredetected.Thisreportisrequiredundersubpart1.

Alistofthetypesofgamblingauditreportableconditionormaterialweaknesstoincludeinthisreportfollowsinsubitems(1)to(12).Thislistisillustrative,andnotall-inclusive:

(1)absenceofappropriatesegregationofdutiesincludingadetailedexplanation; (2)inadequateprovisionforsafeguardingofinventory,cash,orotherassets; (3)excessivecashshortagesoroverages; (4)materialdelinquenttaxesduetostateorfederaltaxingauthorities; (5)lackofrequiredaccountingrecordsmaintained; (6)lackoforinaccuratepreparationofbankreconciliationsorgamblingfundreconciliations; (7)materialdifferencesbetweengamesplayedandgamesreportedasplayed;

Page 15: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

837PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 837)

Exempt Rules (8)nonuseorinaccurateuseofperpetualorphysicalinventoriesforallformsofgamblingengagedin; (9)lackofspecificrequiredidentificationfortrackingandaccountabilityofdeposittickets; (10)materialunderreportingoroverreportingofallowableexpenses,lawfulpurposeexpenditures,orboard-approvedexpenditures; (11)failuretoproperlyaccountforandreportfundlosses,formLG-250LG250,FundLossReportRequestforProfitCarryoverAdjustment;and (12)inattentiontoandlackofcorrectiontoprioryearreportableconditionsandmaterialweaknesses. B.AregulatorychecklistquestionnairemustbeincludedwiththereportfromitemA,onaformprescribedbythecommissioner.Responsestoquestionsonthischecklistmustbebasedonfindingsandinformationcollectedduringthecourseoftheaudit. Subp.7.Organization’s response to report on internal control structure. ThelicensedorganizationshallfilewiththeDepartmentofRevenuearesponsetothereportableconditionsitembyitem,includinganyremedialactiontakenorproposedbytheorganization.Thisresponsemaybesubmittedwiththeannualauditor revieworbefiledseparatelywithin60daysaftertheduedateoftheannualauditor review.Theresponsemustincludethefollowingitems: A.Anyprofitcarryovervarianceasshownonthereconciliationofprofitcarryoversupplementalschedulemustbeidentified.AllidentifiedvarianceswhichrequireamendmentstotaxreturnsmustbeamendedandsubmittedtotheDepartmentofRevenuealongwithsupportingdocumentation.Theauditormust,uponagreementwiththeorganization,assistinpreparinganamendedreturnorreturnsfortheorganization.TheresponsemustindicateifsuchamendmentshavebeensubmittedtotheDepartmentofRevenue.

VarianceswhichrequireadjustmentsinsteadofamendmentsshouldbeadjustedbysendingalettertotheDepartmentofRevenuerequestinganadjustmentalongwithsupportingdocumentation.Requestsforanapprovedadjustmentcannotbesubstitutedforfilingamendedtaxreturnsthatcorrecttheconditionthatresultedinthevariance.Ifthevarianceisidentified,anamendedtaxreturnorreturnsmustbefiled.

Unidentifiedvariancesmustbeinvestigatedbytheorganizationandidentified.Ifafterinvestigationanorganizationisunabletoresolvethevariance,theorganizationshallcontacttheDepartmentofRevenue.TheDepartmentofRevenuewillthenassisttheorganizationinresolvingthevariance.Finalresolutionwillbebaseduponanorganization’sindividualsituationandcaninclude:amendedtaxreturns,anapprovedadjustment,requiredreimbursementfromnongamblingsources,oracombinationofallthree.

B.IfthecomparisonofgamesplayedtogamesreportedonscheduleB,ReportofNon-barCodedGamesPlayed,DestroyedorLost,orB-2,ReportofBarCodedGamesPlayed,DestroyedorLostScheduleB2,LawfulGamblingReportofBarcodedGames,showsadifference,theorganizationmustrespondtothereportableconditionsitembyidentifyingandstatingifthegamedifferencewasduetothegamesbeing: (1)missingorlost; (2)destroyed,withstateapproval; (3)playedandunreported;or (4)reportedinfollowingmonth. C.Specificitemsasnotedontheinternalcontrolstructurereportmustberespondedto.

Ifnoresponseisreceivedfromtheorganization,theorganizationmustsubmittotheDepartmentofRevenueacopy

Page 16: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

838Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 838)

Exempt Rulesoftheauditmanagementletteruponrequest. Subp.8.Other. Thefrontpageoftheannualauditreportmustcontainthefollowingitems: A.theorganization’slegalnameandlicensedname,ifdifferent; B.theorganization’slicensenumber; C.theMinnesotaIDnumber;and D.thefederalIDnumber. 8122.0650 FAILURE TO FILE OR FAILURE TO MEET REQUIREMENTS. Subpart1.Failure to file. Ifanorganizationfailstofiletherequiredannualauditor review,theDepartmentofRevenuewillrequestthedelinquentitems.Iftheorganizationfailstorespondtotherequestandcorrectthedelinquency,theGamblingControlBoardwillbeinformedandasuspensionoftheorganization’sgamblingactivitywillberequested.Anorganizationmayalsobeineligibleforrelicensinguntilthedelinquentreportsaresubmitted.TheGamblingControlBoardmayalsoissuefinesfornoncompliancewiththeannualauditand reviewrequirements.SeeMinnesotaStatutes,sections349.151,subdivision4,paragraph(a),clause(9),and349.155,subdivision4. Subp.2.Failure to meet requirements. Iftheauditor reviewfailstocomplywithallorpartoftheauditor reviewrequirements,theauditor reviewwillbedeemeddeficientandnotsatisfyingtheannualauditor reviewrequirements.Ifanorganizationfailstofiletherequiredannualauditor revieworfailstocomplywithanypartoftherequirementsfortheannualauditor review,theDepartmentofRevenuewillrequestthedelinquentitems.Iftheorganizationfailstorespondtotherequestandcorrectthedelinquency,theGamblingControlBoardwillbeinformedandasuspensionoftheorganization’sgamblingactivitywillberequested.Anorganizationmayalsobeineligibleforrelicensinguntilthedelinquentreportsaresubmitted.TheGamblingControlBoardmayalsoissuefinesfornoncompliancewiththeannualauditand reviewrequirements.SeeMinnesotaStatutes,sections349.151,subdivision4,paragraph(a),clause(9),and349.155,subdivision4. REPEALER. MinnesotaRules,part8122.0150,subpart11,isrepealed.

Official NoticesPursuant to Minnesota Statutes§§14.101,anagencymustfirstsolicitcommentsfromthepubliconthesubject

matterofapossiblerulemakingproposalunderactiveconsiderationwithintheagencybypublishinganoticeintheState Register atleast60daysbeforepublicationofanoticetoadoptoranoticeofhearing,andwithin60daysoftheeffectivedateofanynewstatutorygrantofrequiredrulemaking.

The State Registeralsopublishesotherofficialnoticesofstateagenciesandnon-stateagencies,includingnoticesofmeetingsandmattersofpublicinterest.

Department of Labor & Industry (DLI)Notice of Correction for Highway/Heavy Prevailing Wage Rates

OnSeptember28,2020theCommissionerofLabor&Industrycertifiedprevailingwageratesforhighwayandheavyconstructionprojectsin10regions.TheserateswereidentifiedbyannualvoluntarysurveyofpublicworkshighwayandheavyconstructionprojectsinMinnesotacollectedbytheDepartment.

ThisisaNoticeofCorrectiontowagerateslistedbeloweffectiveFebruary1,2021.Thiscorrectionisforallpublicworkshighwayandheavycontractsadvertisedforbidonorafterthisdate.

Landscaping equipment,(LaborCode203)includeshydroseeder,ormulcher,sodroller,farmtractorwith

Page 17: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

839PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 839)

Official Noticesattachmentspecificallyseedingsodding,orplant,andtwo-framedforklift(excludingfront,posi-track,andskidsteerloaders),noearthworkorgradingforelevationsinRegion2,certifiedratesarecorrectedasfollows:

• Certifiedrate:Baserate-$27.05Fringerate-$21.55Totalrate-$48.60

Effective February 1, 2021• Corrected rate: Base rate - $20.00 Fringe rate - $0.00 Total rate - $20.00

Wageratedeterminationsareavailableonlineat:http://www.dli.mn.gov/business/employment-practices/prevailing-wage-highway-and-heavy-rates

Questionsregardingdeterminationsmaybedirectedtothefollowing:

DivisionofLaborStandards&Apprenticeship443LafayetteRoadNSt.Paul,MN55155Phone:651-284-5091

Email:[email protected]

Minnesota Department of RevenueREQUEST FOR COMMENTS Possible Rules Governing Recordkeeping, Minnesota Rules 8130.7500; Revisor’s ID Number R-04537

Subject of Rules.TheMinnesotaDepartmentofRevenue(“Department”)requestscommentsonpossiblerulesgoverningsalesandusetax(“SUT”)recordkeepingandconsolidatedreturnrequirements.TheDepartmentisconsideringrepealingMinnesota Rules,part8130.7500,subparts3,6and8,whichconcernconsolidatedreturnsandrecordkeeping,andreplacingthemwithanewrule.Thefocusofthepossiblenewrule–providingupdatedSUTtaxrecordkeepingrequirements,includingclarificationsthataddresschangesinrecordkeepingtechnology.TheDepartmentisalsoconsideringusingthenewruletomakeminorchangestoMinnesota Rules,part8130.7500,subpart3,whichprovidestheconditionsunderwhichapersonwithtwoormoreplacesofbusinessmayelecttofileaconsolidatedSUTreturn.

Persons Affected.Thepossiblereplacementrulewouldaffectretailerssubjecttothestate’sSUTrecordkeepingrequirementsandthirdpartiesassistingretailerswithrecordkeepingcompliance.Inaddition,itcouldalsoaffectretailerswithtwoormoreplacesofbusinessthatelecttofileaconsolidatedSUTreturn.

Statutory Authority.TheDepartment’sstatutoryauthoritytoadoptthepossiblereplacementruleissetforthinMinnesota Statutes:1)section297A.77,subd.5,whichprovidesthatSUTtaxpayers“shallkeepsuchrecords…andcomplywithsuchrules,asthecommissionermayfromtimetotimeprescribe”;2)section270C.03,whichgrantstheCommissionerofRevenueauthorityto“administerandenforcetheassessmentandcollectionoftaxes”;and3)section270C.06,whichprovidesthatthe“commissionershallfromtimetotime,make,publish,anddistributerulesfortheadministrationandenforcementofstatetaxlaws.Theruleshavetheforceoflaw.”Underthesestatutes,theDepartmenthasauthoritytoadoptthecontemplatedreplacementrule.

Public Comment.ThepurposeofthisnoticeistoallowthepublictocommentonhowtheDepartmentmightimprovethecurrentrulegoverningSUTrecordkeepingandconsolidatedreturnrequirements–Minnesota Rules,part8130.7500.

TheDepartmentdoesnothaveavailableforreviewadraftofthepossiblereplacementrule,butwouldliketohearfromthepubliconwhattheDepartmentshouldaddressasitconsidersdraftingareplacementofthecurrentrule.Forexample,whatspecificrecordkeepingrequirementsshouldbeclarifiedtoaccountforchangesinrecordkeepingtechnology.

Page 18: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

840Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 840)

Official NoticesInterestedpersonsorgroupsmaysubmitwrittencommentsuntil4:30p.m.onMonday,April5,2021.The

Departmentwillnotpublishanoticeofintenttoadoptanyreplacementruleuntilmorethan60daysafterthisrequestforcomments,atwhichtimeadraftofthepossiblereplacementrulewouldbeavailableforcomment.

SubmitcommentsviatheOfficeofAdministrativeHearingsRulemakinge-commentswebsiteat https://minnesotaoah.granicusideas.com/discussions.

Rule Drafts.TheDepartmentdoesnotanticipatethatadraftofanyproposedreplacementrulewillbeavailablebeforeitspublicationinthenoticeofintenttoadopt.

Agency Contact Person.WrittenquestionsandrequestsformoreinformationonthisRequestforCommentsshouldbedirectedto:

JimJordanAppealsandLegalServicesDivisionMinnesotaDepartmentofRevenue

600NorthRobertStreetMailStation2220St.Paul,MN55146

[email protected]

Alternative Format.Uponrequest,thisinformationmaybemadeavailableinanalternativeformat,suchaslargeprint,braille,oraudio.Tomakesucharequest,pleasecontacttheagencycontactpersonusingthecontactinformationabove.

NOTE:Commentsreceivedinresponsetothisrequestwillnotnecessarilybeincludedintheformalrulemakingrecordsubmittedtotheadministrativelawjudgeifandwhenaproceedingtoadoptrulesisstarted.Theagencyisrequiredtosubmittothejudgeonlywrittencommentsreceivedafteranyreplacementruleisformallyproposed.Ifyousubmittedcommentsduringdevelopmentoftheruleandwanttoensurethatthejudgereviewsthem,youshouldresubmitthecommentsafteranyreplacementruleisproposed.

Dated:February1,2021 RobertDoty,Commissioner DepartmentofRevenue

Page 19: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

841PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 841)

State Grants & LoansInadditiontorequestsbystateagenciesfortechnical/professionalservices(publishedintheStateContracts

Section),theState Registeralsopublishesnoticesaboutgrantsandloansavailablethroughanyagencyorbranchofstategovernment.AlthoughsomegrantandloanprogramsspecificallyrequireprintinginastatewidepublicationsuchastheStateRegister,thereisnorequirementforpublicationintheState Registeritself.Agenciesareencouragedtopublishgrantandloannotices,andtoprovidefinancialestimatesaswellassufficienttimeforinterestedpartiestorespond.

SEEALSO:OfficeofGrantsManagement(OGM)at:http://www.grants.state.mn.us/public/

Minnesota Department of Agriculture Pesticide and Fertilizer Management Division

Notice of Request for Proposal Agricultural Fertilizer Research and Education Council (AFREC) Research and Outreach Coordinator

TheMinnesotaLegislatureestablishedtheMinnesotaAgriculturalFertilizerResearchandEducationProgramfordirectingfertilizerresearchandoutreachprogram.TheenablinglegislationestablishingthegoverningAgriculturalFertilizerResearchandEducationCouncil(AFREC)isMinnesotaStatute18C.70and18C.71.TheMinnesotaLegislaturealsoestablishedthefundingmechanismfortheprogram.Amaximumof$25,000hasbeensetasidefortheResearchandOutreachCoordinatorpositionforaJune1,2021throughMarch31,2022duration.OnlyoneawardwillbemadefortheResearchandOutreachCoordinatorposition.

Anyorganization,researchentity,individual,orbusinesswiththedesiredskillslistedinthisRFPiseligibletoapplyandreceivefunding.Thisincludesfarmers/farmernetworks,institutionsofhighereducation,researchinstitutions,nonprofitorganizations,agriculturalcooperatives,andagriculturalbusinesseswithresearchcapabilities.

MinimumdesiredskillsforResearchandOutreachCoordinator:

• Advancedexperienceinfacilitatingdiscussionsandfosteringcoordination,newideas,andmeaningfulpartnershipsacrossdiverseaudienceswhichcomprisetheAFRECCouncilmembership,researchcoordinatorsfromcommodityprograms,leadershipandresearchersfromtheUniversityofMinnesota,andotherresearchorganizations;

• AbilitytoassisttheCouncilinthedevelopmentandimplementationoflong-termresearchgoalswithoutunderminingtheresponsibilitiesoftheCouncilitself;

• Experienceworkingwithagriculturalissuesandaudiences;• Advancedexperienceinagriculturalsoilfertilityresearch,statusofdevelopingtechnology,currentpracticesof

Minnesotaproducers,soundunderstandingofcurrentdealershiprecommendationsandbeliefs,etc.;• Advancedunderstandingofgrantwriting,workplandevelopmentandbudgetingassociatedwithsoilfertility

researchandeducationprojects;and• Facilitatecoordinationbetweenmultipleprincipalinvestigatorswhenobjectivesaresimilar.

TorequestacopyoftheRFP,application,andsupportingdocumentscontact:

E-mail:[email protected]

Phone:651-201-6488

[email protected]:00p.m.CentralTime,onFebruary17,2021.AnswerswillbesentviaemailandsharedwitheveryonethatrequestedtheRFP.

Questionsshouldnotbesubmittedthroughothermeans.MDAemployeesarenotauthorizedtoprovideadviceonanyapplications.ApplicantswhosolicitorreceiveadvicefromunauthorizedMDAemployeesmaybedisqualifiedfrom

Page 20: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

842Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 842)

State Grants & Loanseligibilityforagrantaward.

Submission of Proposal DeadlineEmailapplicationsandsupportingdocumentstothisRFPtoMargaret.Wagner@state.mn.us no later than 3:00

p.m. February 22, 2021 Central Time.Late proposals will not be considered. Respondents will receive an email confirmation of receipt.

ThisrequestdoesnotobligatetheStatetoawardorcompletetheworkcontemplatedinthisnotice.TheStatereservestherighttocancelthisRFPifitisconsideredtobeinitsbestinterest.Allexpensesincurredinrespondingtothisnoticearesolelytheresponsibilityoftheresponders.

Department of Employment and Economic Development (DEED)Notice of Grant Opportunity

NOTICEISHEREBYGIVENthattheMinnesotaDepartmentofEmploymentandEconomicDevelopment(DEED)placesnoticeofanyavailablegrantopportunitiesonlineathttps://mn.gov/deed/about/contracts/open-rfp.jsp

Minnesota HousingRequest for Proposals for the Publicly Owned Housing Program

MinnesotaHousingannouncestheavailabilityof$15millioninGeneralObligation(GO)bondproceedsthroughaone-timeRequestforProposals(RFP).FundsareadministeredthroughthePubliclyOwnedHousingProgram(POHP)tohelpfinancepublichousingrehabilitationcosts.

Application ProcessForfurtherinformation,includingeligibilitycriteriaandthePOHPapplicationmaterialsandinstructions,please

referenceMinnesotaHousing’swebsite (www.mnhousing.gov>MultifamilyRentalPartners>ApplyforFunding>GettingStarted>DeferredLoans>PubliclyOwnedHousingProgram>ViewMoreInformation).MinnesotaHousingmustreceiveapplicationsnolaterthan12:00p.m.CentralStandardTime(CST)onThursday,April29,2021.PleaseContactIreneRuiz-Brisenoat651.296.3837ifyouhavequestions.

Department of Human Services Aging and Adult Services and Disability Service Divisions

Addendum to Request for Proposals to Qualified Grantees to Provide Consultation Services

TheMinnesotaDepartmentofHumanServicesthroughitsAgingandAdultServicesandDisabilityServiceDivisionshaspublishedanAddendumtoitsRequestforProposaltoQualifiedGranteestoProvideConsultationServicesthatwaspublishedintheJanuary4,2021StateRegister.IntheAddendum,TheMinnesotaDepartmentofHumanServicesisextendingthedateforwhichquestionsareaddressed,fromJan.25,2021toFeb3,2021;thedateforProposalstobereceived,fromFeb,8,2021toMarch4,2021;andtheapproximatedatecontractswillbeawardedfromMarch29,2021toApril29,2021.

ThetextoftheRFPAddendumcanbeviewedbyvisitingtheMinnesotaDepartmentofHumanServicesRFPwebsite:https://mn.gov/dhs/partners-and-providers/grants-rfps/open-rfps/

Formoreinformationpleasecontact:

Page 21: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

843PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 843)

State Grants & LoansCaraBenson

DepartmentofHumanServicesDisabilityServicesDivision

P.O.Box64967444LafayetteRoadNorth,St.Paul,MN551550967

Email:[email protected]

Thisistheonlypersondesignatedtoanswerquestionsbypotentialrespondersregardingthisrequest.

Toobtainthisinformationinadifferentformat,[email protected]. ThisrequestdoesnotobligatetheStatetocompletetheworkcontemplatedinthisnotice.TheStatereservesthe

righttocancelthissolicitation.Allexpensesincurredinrespondingtothisnoticearesolelytheresponsibilityoftheresponder.

Department of Human Services Behavioral Health Division

Notice of Request for Proposals to Utilize a Positive Community Norms Framework to Implement Prevention Programs and Strategies to Reduce Youth Alcohol, Nicotine, and Other Drug Use Through Community-Based Positive Community Norms Grants

TheMinnesotaDepartmentofHumanServices(DHSorState)isrequestingproposalstoreduce youth alcohol, nicotine, and other drug use and increase local capacity to implement effective alcohol, tobacco and other drug prevention through multiple agencies and sectors of a community working together toward this common goal. The funded communities will use a Positive Community Norms framework to direct their efforts. Extensive training and technical assistance on this framework will be provided funded communities.

DHSisseekingproposalsforthegrantperiodJuly1,2021throughJune30,2026.

Formoreinformationcontact:PhyllisL.Bengtson

DepartmentofHumanServicesBehavioralHealthDivision

P.O.Box64977540CedarSt,St.Paul,MN551640977

Phone:(651)431-2476office(763)232-5890cell

[email protected] Thisistheonlypersondesignatedtoanswerquestionsbypotentialrespondersregardingthisrequest. Toobtainthisinformationinadifferentformat,[email protected].

ProposalssubmittedinresponsetothisRequestforProposals(RFP)mustbereceivedattheemailaddresslistedintheRFPnolaterthan4:00 p.m., Central Time, on March 26, 2021. Late proposals will not be considered.Proposalsreceivedviaothermethodswillnotbeconsidered.

TheRFPcanbeviewedbyvisitingtheMinnesotaDepartmentofHumanServicesGrants,RequestsforProposals(RFP)andRequestsforInformation(RFI)website:https://mn.gov/dhs/partners-and-providers/grants-rfps/open-rfps/

ThisrequestdoesnotobligatetheStatetocompletetheworkcontemplatedinthisnotice.TheStatereservestheright

tocancelthissolicitation.Allexpensesincurredinrespondingtothisnoticearesolelytheresponsibilityoftheresponder.

Page 22: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

844Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 844)

State Grants & LoansDepartment of Natural Resources (DNR)Notice of Shade Tree Program Bonding Grants, 2021-2024

GENERAL GUIDELINES and INFORMATIONEligible Applicants:Allcities,counties,townships,andparkandrecreationboardsincitiesofthefirstclassareeligibletoapply.

Prioritywillbegivento:

• Applicantswithaknownemeraldashborerinfestationwithintheirboundariesforremovalandreplacementof ash trees

• Projectsremovingandreplacingashtreesthatposesignificantpublicsafetyconcerns• Projectsthatbenefitunderservedpopulationsandareasofconcernforenvironmentaljustice

Eligible Activities:

• Removalandreplantingofshadetreesonpubliclandtoprovideenvironmentalbenefits;• Replacementoftreesonpubliclandlosttoforestpests,disease,orstorm;• Treeplantingonpubliclandtoestablishamorediversecommunityforestbetterabletowithstanddiseaseand

forestpests

Anytreeplantedwiththisgrantmustbeaclimate-adaptedspeciestoMinnesota.

Project Timeline:

ApplicationAvailable:Monday,February1,2021ApplicationDeadline:Monday,March22,2021

Application Procedures:AfterreadingthroughtheRequestforApplications,completeallpartsoftheapplicationfoundonline.Email

[email protected](onlyemailedapplicationswillbeaccepted).ApplicationsmustbereceivedbyMonday,March22,2021tobeconsideredeligibleforfunding.

Selection Process:DNR’sUrban&CommunityForestryTeamwillreviewandevaluategrantapplications,andprioritizeproposals.

TheUCFGrantsSteeringCommitteewillrecommendprojectsandawardamounts.DNRwillreviewallcommitteerecommendationsandisresponsibleforfinalawarddecisions.GranteeswillbenotifiedbyMonday,April12,2021.

Questions:AlistofFrequentlyAskedQuestions(FAQs)isavailableonline.FAQswillbeupdatedweeklywithquestions

receivedthroughMarch12,[email protected].

Page 23: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

845PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 845)

State ContractsInformal Solicitations:Informalsolicitationsforprofessional/technical(consultant)contractsvaluedat

over$5,000through$50,000,mayeitherbepublishedintheState RegisterorpostedontheDepartmentofAdministration,MaterialsManagementDivision’s(MMD)Website.InterestedvendorsareencouragedtomonitortheP/TContractSectionoftheMMDWebsiteatwww.mmd.admin.state.mn.usforinformalsolicitationannouncements.

Formal Solicitations:DepartmentofAdministrationproceduresrequirethatformalsolicitations(announcementsforcontractswithanestimatedvalueover$50,000)forprofessional/technicalcontractsmustbepublishedintheState Register.Certainquasi-stateagencyandMinnesotaStateCollegeandUniversityinstitutionsareexemptfromtheserequirements.

Requirements:Therearenostatutesorrulesrequiringcontractstobeadvertisedforanyspecificlengthoftime,buttheMaterialsManagementDivisionstronglyrecommendsmeetingthefollowingrequirements:$0-$5000doesnotneedtobeadvertised.ContacttheMaterialsManagementDivision:(651)296-2600$5,000-$25,000shouldbeadvertisedintheState Registerforaperiodofatleastsevencalendardays;$25,000-$50,000should be advertised in the State Registerforaperiodofatleast14calendardays;andanythingabove$50,000should be advertised in the State Registerforaminimumofatleast21calendardays.

Department of AdministrationReal Estate and Construction Services

Notice of Request for Qualifications (RFQ) and Fee Schedule for Professional Services of Minnesota Registered Architects, Engineers, Interior Designers, Land Surveyors, Landscape Architects, Geoscientists, and Owners Representatives – T#21AMR

TheDepartmentofAdministration,RealEstateandConstructionServices(“State”),requestsqualificationsofMinnesotaregisteredarchitects,engineers,interiordesigners,landsurveyors,geoscientists,andOwnersRepresentatives(“Consultant”)toassisttheStateinprovidingstudies,predesigns,designthroughconstructiondocuments,constructionadministration,postconstructionservices,interiordesign,landsurveys,geosciences,andprojectrelatedprofessionalservicesthrough2/27/2026.Theseprojectswillbevariedinnatureandscopeandwillinvolvenewconstructionandremodeling,whichincludesbutisnotlimitedtobuildings,commissioning,bridges,parkingstructures,siteandutilitywork,roadways,andlanddevelopment.

UnlessotherwiseprovidedinMinnesotaStatutes§16B.33,thefollowingguidelinesapplywhenusingtheMasterRoster.Stateagencyconstructionprojectsrequiringaprimarydesignerwillhaveanestimatedcostofconstructionofnogreaterthan$2,000,000.00;orastudy,report,orpredesignforastateagencyplanningprojectwillhaveaconsultantestimatedfeenogreaterthan$200,000.00.PrimaryDesignersforprojectstoconstruct,erect,orremodelabuildingwithanestimatedcostinexcessoftheseamountswillbeselectedbytheStateDesignerSelectionBoardinaccordancewithMinnesotaStatutes§16B.33.

TheRequestforQualificationsdocumentmaybefoundonlineathttp://mn.gov/admin/business/vendor-info/construction-projects/solicitations-announcements.jsp.CopiesoftheRFQmayalsoberequestedfrom:

ContractsOfficerRealEstateandConstructionServices

309AdministrationBuilding,50SherburneAvenueSt.Paul,MN55155

[email protected] (651)201-2550

TheRequestforQualificationsandFeeSchedulewillremainopencontinuallytoenableindividualsandfirmsnotontheRostertosubmittheirqualificationsandfeeschedules.OneyearafteracompletedresponseisaddedtotheMasterRoster,thefirmmaybeaskedwhetheritwantstoremainontheroster.Iftheresponderwantstocontinuetoremainontheroster,itwillbeabletoupdateitsfeeschedule,andwillberequiredtosubmitupdatedwrittendocuments.Ifnoresponseisreceivedwithin30daysofthenotice,theresponder’snamewillberemovedfromtheMasterRosteruntil

Page 24: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

846Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 846)

State Contractssuchtimeasithasre-submittedacompleteresponsetotheRFQ.

TheStatereservestherighttocancelthissolicitationifitisconsideredtobeinitsbestinterest.TheRFQisnotaguaranteeofworkanditdoesnotobligatetheStatetoawardanycontracts.TheStatereservestherighttodiscontinuetheuseorcancelalloranypartofthisMasterRosterprogramifitisdeterminedtobeinitsbestinterest.Allexpensesincurredinrespondingtothisnoticearesolelytheresponsibilityoftheresponder.

Minnesota Amateur Sports Commission National Sports Center Foundation

Request for Proposals for Maintenance Building at the National Sports Center

Project OverviewTheMinnesotaAmateurSportsCommission(MASC)andtheNationalSportsCenterFoundation(NSCF)invite

ContractorsandgroupswithsignificantexperienceintheDesign/BuildofnewmaintenancebuildingandfacilitystorageattheNationalSportsCenterinBlaine,Minnesota.

GoalThegoalofthisRequestforProposalsistoevaluatecompaniesthatcanprovideaqualityproduct,indesigning

andbuildingamaintenancefacilityandstorageareathatmeetstheturfandoperationalneedsoftheworld’slargestsportsfacility.Inaddition,thescheduleoftheworkmustbecompletedaroundthebusysummerseasonandprovideacompetitiveprice.

Scope of Work• Designandconstructafunctional20,000+sqftmaintenancebuildingwithinbudget• Provideafunctionalsiteplanwhichincludesoutdoorstorage• MatchNSCcampusfeelandconcept• Provideoutdoorfuelingoptionsincorporatedintofacilitydesign• Provideequipmentcleaningalternatives• Chemicalstoragetobeincludedinfacilitydesign

TasksTheperson(s)whorespondtothisRFPwillberequiredtosubmitacostpersquareftrangeproposalwhich

addresseseachofthefollowingsubjectareas:

1. 20,000sfmaintenancebuilding

a. Meetsstate,localbuildingcodesb. Indoor/outdoorequipmentwashareac. Fueldispensingoptionsd. Limitedoffice/finishedspacee. Parkingandallinfrastructuretobeincludedf. TotalCostpersquarefoot

2. 5,000sfindoorstoragearea

a. Chemicalstorageareab. Temporarydomestorageareac. Temperaturecontrolledd. Pricewillincludeallutilitiese. TotalCostpersquarefoot

3. DemolitionoftheexistingMaintenanceBuildings/Siterestorationa. Totalcost

Page 25: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

847PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 847)

State ContractsValue EngineeringTheNSCFwishestodiscusswithqualifiedcontractorstheopportunityofalternativesthatwouldresultincost

savingstowardstheproject.Contractorswhowishtosubmitvalueengineeringmustincludethecostsavingitem(s)intheRequestforproposalsasaseparatelineitem.Allitemssubmittedmay/maynotbeconsideredbytheNSCF.

PartnershipTheNSCFisaNotforProfit501c(3)thatpartnerswithcompaniestohelpsupporthealthyactivelifestylesinyouth

throughsport.ThesepartnershipsallowtheNSCFtokeepparticipationcostlowforyouthandfamiliesandstrivetoneverletcostbethebarrierforparticipation.Wewelcomeyourthoughtandideasastopartnershipsyourorganizationcanbringaspartofthisproposal.

Proposal Due DateAllproposalsmustbereceivednotlaterthan4:00p.m.,CentralDaylightTime,Monday,February8th2021.

Late proposals will not be considered. AllcostsincurredinrespondingtothisRFPwillbebornebytheresponder.Emailedresponseswillnotbeaccepted

orconsidered.

Proposal InstructionsTwoelectronic/printedcopiesofyourcompleteproposalmustbesentto:

KarahLodge,AssociateDirectorEmail:[email protected]

Phone:763.717.3238NationalSportsCenterFoundation

1700–105thAvenueNEBlaine,Minnesota55449

Minnesota State Colleges and Universities (Minnesota State)Non-Construction Related Bid and Contracting Opportunities

MinnesotaStateisnowplacingadditionalpublicnoticesforP/Tcontractopportunities,goods/commodities,andnon-constructionrelatedservicesonitsVendorandSupplierOpportunitieswebsite (http://minnstate.edu/vendors/index.html).Newpublicnoticesmaybeaddedtothewebsiteonadailybasisandbeavailableforthetimeperiodasindicatedwithinthepublicnotice.

Ifyouhaveanyquestionsregardingthisnotice,orarehavingproblemsviewingtheinformationontheVendorandSupplierOpportunitieswebsite,pleasecalltheMinnesotaStateProcurementUnitat651-201-1444,Monday-Friday, 9:00am–4:00pm.

Minnesota State Colleges and Universities (Minnesota State)Dakota County Technical College

Notice of Request for Proposal for On-Campus Dining Services

DakotaCountyTechnicalCollegeisrequestingproposalsforoperatingitson-campusfoodservices.Wearelookingforacontractortooperateallcollegefoodserviceswhileclassesareinsession,includingdining,coffeeshop,andcateringforourRosemount,MNcampus.

Toreceiveacompletecopyoftheproposal,[email protected] or visit https://www.minnstate.edu/vendors/index.html

Proposalsmustbesealedwithanotationontheoutsideoftheenvelopestating:DCTCDiningServicesProposal–DELIVERIMMEDIATELY.

Page 26: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

848Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 848)

State ContractsMailordeliver(faxesandemailwillnotbeaccepted)thesealedproposal.Theproposalmustbereceivednolater

than12:00pmonFriday,March19,2021,Mailordeliverto:

DakotaCountyTechnicalCollege-DCTCDiningServicesProposalAuxiliaryServicesDepartment

1300145thStreetE.,Rosemount,MN55068Attn:DavidSchlosserPhone(651)423-8317

PROPOSALCLOSEDATEISFriday,March19,2021at12:00p.m.CST

Minnesota State Colleges and Universities (Minnesota State)Inver Hills Community College

Notice of Request for Proposal for On-Campus Dining Services

InverHillsCommunityCollegeisrequestingproposalsforoperatingitson-campusfoodservices.Wearelookingforacontractortooperateallcollegefoodserviceswhileclassesareinsession,includingdining,coffeeshop,andcateringforourInverGroveHeights,MNcampus.

Toreceiveacompletecopyoftheproposal,[email protected] or visit https://www.minnstate.edu/vendors/index.html

Proposalsmustbesealedwithanotationontheoutsideoftheenvelopestating:IHCCDiningServicesProposal–DELIVERIMMEDIATELY.

Mailordeliver(faxesandemailwillnotbeaccepted)thesealedproposal.Theproposalmustbereceivednolaterthan12:00pmonFriday,March19th,2021.Mailordeliverto:

InverHillsCommunityCollegeAuxiliaryServicesDepartment

2500East80thStreetInverGroveHeights,MN55076

Attn:DavidSchlosserPhone(651)450-3247

PROPOSALCLOSEDATEISFriday,March19,2021at12:00p.m.

Minnesota State LotteryRequest for Proposals for Sponsorship Agreements

Description of OpportunityTheMinnesotaStateLotterydevelopssponsorshipagreementsthroughouttheyearwithorganizations,events,and

sportsteamstocreateexcitementforlotteryplayers,tointerestnewplayersandincreasethevisibilityoflotterygames.TheLotteryencouragesandcontinuallyseeksnewsponsorshipagreementstohelpachievecurrentLotterymarketinggoals.

Proposal ContentAsponsorshipproposalpresentedtotheLotteryshouldmeetthefollowingthreecriteria:

1. Maximize Lottery Visibility–theevent,sportsortie-inproposalshoulddrawalargenumberofdesiredparticipants(typically50,000ormore)whosedemographicsmatchtheLotteryplayerprofile.TheLotteryisinterestedineffectivelydeliveringitsmessageoffunandentertainmenttoMinnesotaadultswhosedemographicsskewprimarilytowardsthoseaged25-64,withahouseholdincomeof$35,000-$75,000,andhavinganeducationalbackgroundof

Page 27: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

849PageMinnesota State Register, Monday 1 February 2021(Cite 45 SR 849)

State Contractssomecollegeorhigher.TheLotterydoesnotmarkettothoseundertheageof18,andfamilyeventswithhighlevelsofchildrenpresentaregenerallynotaccepted.Attendance,on-sitesignagevisibilityandpaidmediaexposurewillbecriticalcomponentsthatwillbeevaluated.

2. Enhance Lottery Image- –theevent,sportsortie-inproposalshouldinherentlyprojecttheattitudethattheLotteryisafunandsociallyacceptablepartofthecommunity.TheLottery’spresenceshouldfitwellwithinthelineupofothersponsors.TheLotteryisinterestedincreatingopportunitieswherebythesponsorshipcantranslateintosalesrevenue,eitherviaon-sitesalesfromaLotterybooth,fromsales-generatingpromotionswithLotteryretailersorfromjointprogramswiththesponsor’smediapartners.

3. Provide Promotional Extensions–theevent,sportsortie-inproposalshouldofferexciting,value-addedwaystointeractwithourplayersandhaveopportunitiestomotivateattendees,listenersandviewerstoparticipateinandpurchaseLotterygames.TheproposalmustincludeproperstaffingavailabilityorotherconsiderationstohelptheLotteryimplementanyappropriatepromotionalextensionideas.

ProposalsshouldaddressallpertinentelementsofthesponsorshipandhowtheLotterycriteriaasstatedaboveandontheEvaluationFormaretobemet.TovieworprintcopiesoftheRequestforProposalgoto http://www.mnlottery.com/vendorops.html

ThisSolicitationdoesnotobligatethestatetoawardacontractorpursueaproposedsponsorshipopportunity,andthestatereservestherighttocancelthesolicitationifitisconsideredtobeinitsbestinterest.

QuestionsQuestionsconcerningthisSolicitationshouldbedirectedto:

JasonLaFrenz,MarketingDirectorMinnesotaStateLottery2645LongLakeRoadRoseville,MN55113

Telephone:(651)635-8230Toll-free: 1-888-568-8379ext.230

Fax:(651)297-7496TTY: (651)635-8268

E-mail: [email protected]

OtherpersonnelarenotauthorizedtoanswerquestionsregardingthisSolicitation.

Response DeliveryAllresponsesmustbeinwritinganddeliveredtothecontactnotedabove.Proposalswillbeacceptedonanongoing

basis.

Minnesota Department of Transportation (MnDOT)Engineering Services Division

Notices Regarding Professional/Technical (P/T) Contracting

P/T Contracting Opportunities:MnDOTisnowplacingadditionalpublicnoticesforP/TcontractopportunitiesontheMnDOT’sConsultantServiceswebsite.Newpublicnoticesmaybeaddedtothewebsiteonadailybasisandbeavailableforthetimeperiodasindicatedwithinthepublicnotice.

Taxpayers’ Transportation Accountability Act (TTAA) Notices:MnDOTispostingnoticesasrequiredbytheTTAAontheMnDOTConsultantServiceswebsite.

MnDOT’s Prequalification Program: MnDOTmaintainsaPre-QualificationPrograminordertostreamlinetheprocessofcontractingforhighwayrelatedP/Tservices.Programinformation,applicationrequirements,application

Page 28: Minnesota State Register Volume 45 Number 31 - Accessible_tcm36-466848.pdfVolume 45, Number 31 Pages 823 - 850 Minnesota State Register Published every Monday (Tuesday when Monday

850Page Minnesota State Register, Monday 1 February 2021 (Cite 45 SR 850)

State ContractsformsandcontactinformationcanbefoundonMnDOT’sConsultantServiceswebsite.ApplicationsmaybesubmittedatanytimeforthisProgram.

MnDOT Consultant Services website: www.dot.state.mn.us/consult

Ifyouhaveanyquestionsregardingthisnotice,orarehavingproblemsviewingtheinformationontheConsultantServiceswebsite,pleasealltheConsultantServicesHelpLineat651-366-4611,Monday–Friday,9:00am–4:00pm.

Non-State Public Bids, Contracts & GrantsTheStateRegisteralsoservesasacentralmarketplaceforcontractsletoutonbidbythepublicsector.The

State Registermeetsstateandfederalguidelinesforstatewidecirculationofpublicnotices.Anytax-supportedinstitutionorgovernmentjurisdictionmayadvertisecontractsandrequestsforproposalsfromtheprivatesector.ItisrecommendedthatcontractsandRFPsincludethefollowing:1)nameofcontactperson;2)institutionname,address,andtelephonenumber;3)briefdescriptionofcommodity,projectortasks;4)costestimate;and5)finalsubmissiondateofcompletedcontractproposal.Allowatleastthreeweeksfrompublicationdate(fourweeksfromthedatearticleissubmittedforpublication).Surveysshowthatsubscribersareinterestedinhearingaboutcontractsforestimatesaslowas$1,000.Contacteditorforfurtherdetails.

Besidesthefollowinglisting,readersareadvisedtocheck: http://www.mmd.admin.state.mn.us/solicitations.htm aswellastheOfficeofGrantsManagement(OGM)at:http://www.grants.state.mn.us/public/.

Sylvan Township Request for Proposals for Camp Ripley Sentinel Landscape Comprehensive Literature Assessment

TheSylvanTownBoardofSupervisorsandMNHistoricalSocietyaskingforsealedbidsforRequestForProposals(RFP),forCampRipleySentinelLandscapeComprehensiveLiteratureAssessment.

QuestionsmaybedirectedtotheTownClerkduringthehoursof9:00AM-12:30PMand1:00PM–2:30PMMondaythroughFridayattheSylvanTownHall.

Writtenrequestscanbemadetothefollowingaddress:

SylvanTownshipAttn:TownClerk

1295624thAvenueSWPillagerMN56473

AndinformationcanbefoundontheTownshipWebsiteatSylvantwp.com.

SealedbidsandelectronicPDFbidsubmittalsmustbereceivedattheSylvanTownHallby10:00AMonWednesday,February24,2021.SendPDFformatsubmittalsto:[email protected]

BidswillbeopenedbytheClerkandGrantCommitteeat10:00AMonTuesdayFebruary24th,2021. TheRFPreviewCommitteewillmeettoreviewthebidsonMarch1,2021anddeveloparecommendationand

developcontractlanguagewiththeTownshipstaffandsecuresignatures.TheSylvanTownBoardwillapprovethecontractattheirregularmeetingonMarch4,2021attheTownHall.

TheRFPthatwillbeawardedmaynotnecessarilybebasedonlyonlowestbid,butratherbest value based on criterialistedintheRFPthatincludes,butisnotlimitedto,experienceandabilitytodeliverwithinthescopeoftheRFP.

Minnesota State Register