OSA Weekly Update - 7/10/2026
1. Message from Auditor Blaha
2. Reminder: Schedule Form Certification Deadline
3. Avoiding Pitfall: Management Override
4. Deadlines
1. Message from Auditor Blaha
This summer, I’ve been connecting with local government units to discuss audit requirements, answer questions and learn about their future audit needs.
Our goal is to provide clear information about the audit process, address common challenges and connect local officials with resources that can help ensure a smooth and successful audit experience.
The Office of the State Auditor (OSA) is committed to supporting Minnesota's local governments with the resources and guidance they need to fulfill their financial reporting and audit responsibilities.
This summer, I’ve been connecting with local government units to discuss audit requirements, answer questions and learn about their future audit needs.
Our goal is to provide clear information about the audit process, address common challenges and connect local officials with resources that can help ensure a smooth and successful audit experience.
If you would like to schedule a meeting with me to discuss audit needs, contact External Affairs Specialist Burke Spizale at Burke.Spizale@osa.state.mn.us or (612) 469-4447.
2. Reminder: Schedule Form Certification Deadline
The 2026 Schedule Form for fire relief associations with a defined benefit lump sum plan is required to be certified on or before August 1. The certification is made to the entity responsible for paying the minimum required contribution to the relief association’s special fund.
The form is designed to help determine a relief association’s projected assets and liabilities for 2026 and the minimum required municipal contribution for 2027. See the OSA’s Statement of Position on Required Municipal Contributions to Fire Relief Associations for additional information.
3. Avoiding Pitfall: Management Override
Governmental entities may find themselves dominated by someone who can override internal controls. It may be an elected official or a department head. It may also be a person with a strong personality, or one who has “too many important things to do” to comply with internal control procedures. Left unchecked, “management override” can negate the effectiveness of other internal control measures.
A strong control environment within a public entity sets the tone of the entity’s workplace. One of the best ways to reduce the risk of management override is to create a culture where integrity is held in high esteem and practiced every day. The message must be clear: internal control policies and procedures apply to every official, department head and employee. The message should be sent from the top -- an entity's governing body.
In a strong control environment, timely and appropriate actions should be taken when problems are discovered, and employees should feel comfortable reporting irregularities without fear of retaliation.
The full avoiding pitfall is available on the OSA website.
4. Deadlines
TIF: Annual Reporting Forms Due August 3, 2026
Authorities must submit 2025 TIF Annual Reporting Forms to the OSA using the State Auditor Form Entry System (SAFES) or before August 3, 2026. Instructions, sample forms, and videos on how to fill out and submit TIF reporting forms are available on the OSA Website.