OSA Weekly Update - 8/7/2026
1. Message from Auditor Blaha
2. Tax Increment Financing (TIF) Annual Disclosure
3. Avoiding Pitfall: Policy for Account Adjustments and Write-offs
4. Job Openings
5. Deadlines
1. Message from Auditor Blaha
From all of us at the Office of the State Auditor, thank you for your outstanding service to the people of Minnesota.
2. Tax Increment Financing (TIF) Annual Disclosure
TIF Authorities are required to publish an annual statement containing specific information about each TIF district. The statement must be published in a newspaper of general circulation in the municipality no later than August 15, 2026. The information to be published can be found on the "ADS" Tab of the TIF Annual Reporting Form. Be sure to verify pre-populated information before publishing. If an already submitted report needs correction and resubmission, alert us and we can mark the file for resubmission.
3. Avoiding Pitfall: Policy for Account Adjustments and Write-offs
Public entities that bill for services such as utilities must sometimes make adjustments to accounts (e.g., to correct an error) and write-offs for accounts (e.g., uncollectible accounts).
We recommend that public entities adopt a written policy that identifies when an employee must obtain authorization (e.g., from a supervisor) for an adjustment to or a write-off for an account. The written policy should also identify the appropriate level of management approval (e.g., a supervisor or the public entity’s governing body) required for proposed adjustments or write-offs. The policy should contain sufficient controls to prevent an employee from unilaterally adjusting or writing off the employee’s own account or the accounts of family members or friends.
The full avoiding pitfall is available on the OSA website.
4. 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.
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.