OSA Weekly Update - 6/26/2026

1. Message from Auditor Blaha

2. Available: 2026 TIF Training – Live Webinars

3. Reminder: Signing Fire Relief Association Reporting Forms

4. Released: 2024 Municipal Liquor Store Report

5. Avoiding Pitfall: Monitor Contract Prices of Supplies

6. Deadlines

1. Message from Auditor Blaha

This week, my Office released the 2024 Municipal Liquor Store Report. Even as statewide sales dipped slightly, Minnesota's municipal liquor stores delivered another strong year for local communities. These community-owned operations generated increased profits that cities can reinvest in local priorities. From new fire trucks and police equipment to park improvements and other community projects, municipal liquor store profits help fund services and investments that residents rely on every day. The full report is available on the OSA website.

2. Available: 2026 TIF Training – Live Webinars

The Tax Increment Financing (TIF) Division is pleased to announce the following training opportunities on topics related to TIF. These training topics will be presented as live webinars at no cost. Recordings of the webinars will also be available after the sessions. Click the links below to register:

If you have any questions, contact the TIF Division at TIF@osa.state.mn.us or (651) 296-4716.

3. Reminder: Signing Fire Relief Association Reporting Forms

Relief association reporting form submissions are not complete until they are signed by all required form signers. Reporting forms can be signed electronically in the State Auditor’s Form Entry System (SAFES), or paper signature pages can be submitted by email, fax, or mail.

Detailed instructions for the SAFES electronic signature process are provided in our Reporting Checklist for Fire Relief Associations and a short instructional video titled “SAFES: A Complete Guide for Fire Relief Associations” shows how to navigate and use SAFES.

4. Released: 2024 Municipal Liquor Store Report

On Thursday, the OSA released the 2024 Analysis of Municipal Liquor Store Operations. The report provides comparative data on liquor store operations which are owned and operated by Minnesota cities.

View the complete report, which includes an Executive Summary, tables, and graphs on the OSA website.

5. Avoiding Pitfall: Monitor Contract Prices of Supplies

Public entities often enter into contracts to purchase supplies based upon the prices offered by the vendor on those supplies. When the supplies are actually purchased, the public entity should confirm that the prices charged by the vendor match the prices offered by the vendor when the original contract was signed.

In the past, allegations have been made in other states that vendors switched government customers from one pricing plan to another plan without the customers’ full understanding or knowledge. In 2014, for instance, Office Depot entered into numerous settlements with various states to resolve allegations of overcharging governmental customers; the settlement with the State of California alone was for $80 million. More recently, in 2020, the wireless carriers AT&T and Verizon agreed to pay a total of $127 million to 300 state and local government entities in California and Nevada to settle allegations that the carriers violated contractual promises to charge the entities “the lowest cost available.” Comparing contract prices or charging promises to the actual prices charged and raising questions as needed may help detect or prevent overpayment.

The full avoiding pitfall is available on the OSA website.

6. 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.