OSA Weekly Update - 9/25/2026

1. Message from Auditor Blaha

2. Reminder: OPEB Trust Investment Reporting Form

3. Deadline: TIF Excess Increment

4. Avoiding Pitfall: Fire State Aid in "Combination" Communities

5. Job Openings

1. Message from Auditor Blaha

Data requests are on the rise. We see it at the Office of the State Auditor (OSA) not only in the number of requests for our data, but also in the number of people who mistakenly think we oversee data practices rules.

The State of Minnesota’s Department of Administration actually handles Minnesota’s Data Practices Act and has a handy FAQ page here.

2. Reminder: OPEB Trust Investment Reporting Form

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 of these trusts are to annually report and certify certain investment information to the OSA by October 25.

3. Deadline: TIF Excess Increment

If a TIF district had excess increment calculated for 2025 it must be used for allowable purposes or returned to the county auditor by September 30. For more information, see our article Excess Increment Deadline Reminder.

If you have any questions, contact us at TIF@osa.state.mn.us.

4. Avoiding Pitfall: General Ledger Journal Entries

A local government employee who makes journal entries can change the entity’s most basic financial records. To prevent abuse, only a small number of employees should be allowed to make entries. Public entities should review this access and decide if each person still needs access.

Entities should also keep supporting documentation for each journal entry. This documentation should show who made the journal entry and why.

A different person should review and approve each journal entry. One way to do this is to give the reviewer a report of all entries from the past week or month. The reviewer should then read the entries, check the documents if needed, and sign the report to show approval.

The full Avoiding Pitfall is available on the OSA website.

5. Job Openings

Local Government Auditors (St. Paul)

The OSA is hiring up to two a Local Government Auditor (St. Paul). As a team member of the Audit Practice Division, this entry-level auditor position assists in the audits of Minnesota local governments by performing procedures necessary to determine the reliability of clients’ financial statements and compliance with legal and federal requirements.

The job posting will close on September 28, 2026.

Local Government Auditor, Senior (Moorhead)

The OSA is hiring a Local Government Auditor, Senior (Moorhead). 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.

The job posting will close October 13, 2026.