OSA Weekly Update - 7/24/2026
1. Message from Auditor Blaha
2. Relief Associations: Annual Renewal Reminder
3. Reporting and Publishing Requirements – City Audited Financial Statements – Regulatory Basis of Accounting (cash basis with specific format and note requirements)
4. Avoiding Pitfall: Fire Department Checking Accounts
5. Deadlines
1. Message from Auditor Blaha
These positions offer a flexible hybrid work environment, the security of a state pension and meaningful public service by strengthening accountability and supporting the fiscal integrity of Minnesota's local governments.
If you have any questions about the positions, contact Human Resources Specialist Cassandra Calamese.
2. Relief Associations: Annual Renewal Reminder
Every fire relief association must register annually as a nonprofit corporation with the Minnesota Secretary of State’s Office. If a relief association fails to register or to notify the Secretary of State of corporate name or address changes, the Secretary of State may reject the registration and dissolve the relief association’s nonprofit corporation status.
A relief association can learn of its status and complete the registration by going to the Secretary of State’s website.
3. Reporting and Publishing Requirements – City Audited Financial Statements – Regulatory Basis of Accounting (cash basis with specific format and note requirements)
For Cities under 2,500 that require an audit and are permitted to using Minnesota’s regulatory basis of accounting, the regulatory basis of accounting guidance has been updated for use for calendar year 2026. Earlier implementation is encouraged.
Find the information on the OSA website.
4. Avoiding Pitfall: Fire Department Checking Accounts
The Office of the State Auditor has seen instances where municipal fire department funds are handled in a manner that is different from other municipal department funds. Specifically, we have seen a separate fire department checking account under the control of someone within the fire department. All funds of a city or town fire department should be under the control of the city or town and treated in the same manner as any other city/town department funds.
In contrast to a city or town fire department, a fire relief association is an entity separate from the municipality. As a result, a relief association can have its own checking account.
To learn more about fire department and relief association funds, see our Statement of Position on Checking Accounts for Fire Departments and Fire Relief Associations.
The full avoiding pitfall is available on the OSA website.
4. Job Openings
Local Government Auditor, Senior (Moorhead)
The OSA is hiring a Local Government Auditor, Senior position based in the Moorhead office. This Senior level auditor position is responsible for assisting in the audits of local governments by ensuring that appropriate procedures are performed that are necessary to determine the reliability of clients’ financial statements and compliance with legal and regulatory requirements.
Start dates of approximately July 27, 2026, or after.
The job posting will close on July 23, 2026.
Data Engineer (St. Paul)
The OSA is hiring a Data Engineer position based in the St. Paul office. This position will serve as the primary data engineer, responsible for planning, designing, developing, and managing modern data solutions and applications, including reporting, business intelligence systems, data warehousing, and data infrastructure.
The job posting will close on July 28, 2026.
Local Government Auditor Director (Duluth)
The OSA is hiring a Local Government Auditor Director position based in the Duluth office. This position is responsible for coordinating and directing the audits of local governments to ensure that appropriate procedures are performed and documented that are necessary to determine the reliability of clients’ financial statements and compliance with legal and regulatory requirements.
Start date of approximately September 14, 2026, or after.
The job posting will close on July 30, 2026.
Local Government Auditor Director (St. Paul)
The OSA is hiring a Local Government Auditor Director position based in the St. Paul office. This position is responsible for coordinating and directing the audits of local governments to ensure that appropriate procedures are performed and documented that are necessary to determine the reliability of clients’ financial statements and compliance with legal and regulatory requirements.
Start date of approximately September 14, 2026, or after.
The job posting will close on July 30, 2026.
Standards and Procedures - Staff Specialist Senior
The OSA is hiring a Standards and Procedures - Staff Specialist Senior position based in the St. Paul office. This position is responsible for assisting the OSA quality control program to ensure the OSA’s compliance with established accounting and auditing standards, procedures, and regulations.
The job posting will close on July 30, 2026.
Local Government IT Audit Specialist (St. Paul)
The OSA is hiring a Local Government IT Audit Specialist (St. Paul) position based in St. Paul office. This Local Government IT Audit Specialist position assists in leading the information technology (IT) audits of local governments (including the largest, most complex, and specialized) by ensuring that appropriate procedures are performed that are necessary to determine the reliability of clients’ information systems, platforms, operating procedures, IT security and data protection.
Start date of September 8, 2026, or after.
The job posting will close on August 5, 2026.
5. 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.