OSA Weekly Update - 7/31/2026
1. Message from Auditor Blaha
2. Meeting: Fire Relief Association Working Group
3. Released: OPEB Trust Investment Reporting Form
4. Avoiding Pitfall: Cash Drawer Accountability
5. Now Available in SAFES: CTAS 2026 Update 2
6. Job Openings
7. Deadlines
1. Message from Auditor Blaha
The Office of the State Auditor (OSA) publishes annual Legal Compliance Audit Guides, which prescribe minimum audit procedures and legal compliance requirements for Minnesota political subdivisions. A Summary of Changes is also available which highlight compliance updates for Cities and Towns, Counties, School Districts, Relief Associations and Charter Schools. Visit the OSA website to access the guides and the complete summary of changes.
2. Meeting: Fire Relief Association Working Group
The first meeting of this year’s Fire Relief Association Working Group is scheduled for Thursday, Aug. 6, from 1 – 2:30 pm, with options to attend in person at our office in Saint Paul or remotely via Teams. Meetings also will be livestreamed, with recordings and meeting materials available on the Working Group page of the OSA website.
3. Released: OPEB Trust Investment Reporting Form
The investment reporting form for OPEB trusts has been released and is available for completion through the State Auditor’s Form Entry System (SAFES). SAFES login information and instructions for accessing and completing the reporting form have been sent by email to each trust administrator. If you have any questions regarding the reporting requirement, or if you did not receive an email with your login information, please contact us at OPEB@osa.state.mn.us.
Other Postemployment Benefits (OPEB) include all benefits, other than pensions, promised to retirees. Minnesota law permits local government entities to create trusts to set aside money to pay future OPEB obligations. Administrators for these trusts are to annually report and certify certain investment information by October 25 to the OSA.
4. Avoiding Pitfall: Cash Drawer Accountability
Whenever possible, one employee should be responsible for a cash drawer. For example, at most retail establishments employees remove their drawers at the end of their shifts and the next employees bring their own drawers.
This procedure makes it clear which employee is responsible for the cash in each cash drawer. When two or more employees place cash into the same cash drawer, this simple internal control is corrupted.
The full avoiding pitfall is available on the OSA website.
5. Now Available in SAFES: CTAS 2026 Update 2
CTAS 2026 Update 2 was released on July 29, 2026. This update focuses primarily on updating reports. The MW-1, Payroll Register (Portrait), and Employee Earnings Record Reports have all been updated and some known issues have been corrected. CTAS users can now log into SAFES to install the latest version. For more details, visit the CTAS page on the OSA website.
6. Job Openings
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.
7. 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.