OSA Weekly Update - 6/18/2026
1. Message from Auditor Blaha
2. Fire Relief Associations: Fundraising Activities
3. Avoiding Pitfall: Non-Travel Employee Meal Reimbursement
4. Job Openings
5. Deadlines
1. Message from Auditor Blaha
On June 19, 1865, Union troops arrived in Galveston, Texas, and announced that more than 250,000 enslaved Black people in the state were free. Although the Emancipation Proclamation had been issued years earlier, many hadn’t received the news of their freedom. Today, this historic moment is celebrated as Juneteenth – a day to honor freedom, reflect on the past, gather with loved ones and look toward a brighter future. It’s also a reminder that the work of dismantling systemic racism, oppression and inequity is ongoing.
To learn more about the history and significance of Juneteenth, visit the resources available from the National Museum of African American History & Culture. If you’re interested in Juneteenth events taking place, here are some ideas from the Minnesota Office of Ombudsperson for Families.
2. Fire Relief Associations: Fundraising Activities
Many local firefighters host fundraising events this time of year to raise money for new fire department equipment or for fire relief association general fund activities, such as annual holiday parties or retirement gifts. It’s important that these events clearly identify the entity conducting the solicitation or fundraiser and state the specific intended purpose for which funds are being raised. See the OSA’s Statement of Position on Fire Department and Fire Relief Association Fundraisers and Donations for more information and guidance.
3. Avoiding Pitfall: Non-Travel Employee Meal Reimbursement
The cost of meals is normally a personal expense. Government employers may provide meals to their employees only when it is necessary to do so. Generally, such business necessity can be shown when an employee is in travel status.
For those government employers that permit meal reimbursement for non-travel necessary meals, a policy should be adopted setting forth what meals are eligible for reimbursement and requiring that employees seeking reimbursement provide:
a fully itemized and dated original receipt,
the reason the meal was necessary, and
to the extent it constituted a “meeting” that was necessary to hold during a meal time, the identities of all persons attending the meal.
This information will help the government employer monitor employee meal reimbursements to ensure they are authorized and appropriate.
The full avoiding pitfall is available on the OSA website.
4. Job Openings
Local Government Auditor, Senior
The OSA is hiring up to two Local Government Auditor, Senior positions based in St. Paul and is hybrid eligible after an initial training period.
This senior level auditor position is responsible for assisting in the audits of local governments by ensuring the appropriate procedures are performed that are necessary to determine the reliability of clients' financial statements and compliance with legal and regulatory requirements.
The job postings closes on June 22, 2026.
5. Deadlines
Cities and Townships: 2025 Annual Financial Reporting Information
For cities and townships reporting on a cash basis of accounting required to have an Audit (on the regulatory/cash basis) or Agreed Upon Procedures Engagement (AUP) completed, the Reporting Form, Audit or Financial Statements, and AUP are due June 15, 2026. For cities and townships reporting on a GAAP basis of accounting, the Reporting Form, Audit and related documents are due by June 30, 2026.
Fire Relief Associations: Reporting Reminder
Reporting forms for all fire relief associations are due to the OSA by June 30, 2026. See our Reporting Update for links to updated training videos and instructions for completing the forms.
Relief associations with at least $750,000 in either special fund assets or liabilities must submit an audit report with their reporting forms, while those with assets and liabilities both below the threshold may submit an agreed-upon procedures (AUP) report with their forms instead of an audit. We've posted a document on our website listing each relief association and whether an AUP report or audit report is required to be filed with us this year.
Visit our Fire Relief Association Reporting Compliance Dashboard to check on a relief association’s reporting status.
Performance Measurement Program Report by July 1, 2026
Participation in the Performance Measurement Program by a city or a county is voluntary. Counties and cities that choose to participate in the standard measures program must officially adopt and implement the ten minimum performance measures and system developed by the Council on Local Results and Innovation (Council).
In order to receive the per capita reimbursement, counties and cities must email the resolution and document as attachments in .PDF format to performancemeasures@osa.state.mn.us by July 1, 2026.