OSA Weekly Update - 1/23/2026

One of the few things people agree on is the uncertainty in our work right now. With shifting requirements, funding cancellations and rumors circulating, this is a good time to document. Auditors have a saying: “If it’s not documented, it’s not done.”

One type of documentation people often overlook is communication with funders. If you’re asking the federal government questions about funded programs, clarifying requirements with a grant manager, or negotiating due dates with the state, keep those emails and letters. They can help justify your actions during an audit. When uncertainty abounds, continue asking questions — and document the answers you receive.

2. Relief Associations: Supplemental Benefit Reimbursement Form

Fire relief associations that wish to seek reimbursement of supplemental benefits paid during 2025 must complete the Supplemental Benefit Reimbursement Form posted on the Minnesota Department of Revenue (DOR)’s website. This year, the form is due to the DOR by February 17, 2026, to receive reimbursement in March 2026.

See the OSA’s Statement of Position for additional information on how supplemental benefits are calculated and the reimbursement process.

3. TIF: Authorization for TIF Consultants to Access SAFES

All consultants and non-authority employees who need to access SAFES on behalf of a TIF authority must annually file an authorization form with the OSA. The authorization form for 2026 is available at SAFES. The form may be submitted by e-mail, fax or US mail.

This form is not required for employees of TIF authorities or counties. Send contact changes or requests for employee access to TIF@osa.state.mn.us along with contact information (title, primary email, phone number and mailing address.)

4. Avoiding Pitfall: Mayors and Council Members May Not Be Full-Time Permanent City Employees

The full Avoiding Pitfall is available on the OSA website.

5. Deadlines

2025 Lobbying Costs Reporting by January 31, 2026

The 2025 lobbying costs reporting forms are available for both local governments and local government associations. The forms may be found in SAFES.

Instructions can be found on the OSA website for the Lobbying Expenditure Reporting Form for Local Governments and for the Lobbying Expenditure Reporting Form for Local Government Associations.

If you have questions or need assistance completing the form, contact Research Analysis Specialist John Jernberg at (651) 297-3678 or John.Jernberg@osa.state.mn.us.

2026 City and County Summary Budget Form by January 31, 2026

The 2026 City and County Summary Budget Form is now available through SAFES. The form is due by January 31, 2026.

You will need a SAFES User ID and Password to access the Form. If you need SAFES access, send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email and phone number.

Instructions for completing the form are located on the OSA website.

2025 Law Enforcement Agency Asset Forfeiture Reporting by February 27, 2026

Remember to report all forfeitures (pursued under state and federal law) with a 2025 final disposition to the OSA by February 27, 2026. Final disposition is when an action has been taken on the property (i.e., vehicle is sold, cash is distributed, property is returned to owner, etc.). Reporting must be done using the online reporting tool available in SAFES.

Instructions for the Forfeiture Incident Reporting form are available on the OSA website.

If your agency had no forfeitures with a 2025 final disposition, you’ll still need to log in to SAFES, select the Forms tab, then the 2025 tab, and select the button labeled "I have not disposed or forfeited any property in 2025” by February 27, 2026. Entities with forfeitures to report for the year 2025 should NOT check this box.

If you haven't used SAFES in the past and need a username and password, email your contact information including: Name, title, entity mailing address and phone number to SAFES@osa.state.mn.us.

If you have questions or need assistance completing the form, contact Research Analyst Intermediate Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.

2025 Annual Forfeiture Expenditures Reporting by February 27, 2026

Law enforcement agencies and prosecuting authorities, remember to report expenditure of forfeited property proceeds, including proceeds received through state and federal forfeiture law to the OSA by February 27, 2026.

Instructions for the Forfeiture Expenditures form are available on the OSA website. Reporting must be done using the online reporting tool available in SAFES.

If you haven't used SAFES in the past and need a username and password, email your contact information including: Name, title, entity mailing address and phone number to SAFES@osa.state.mn.us.

If you have questions or need assistance completing the form, contact Research Analyst Intermediate Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.

Fire Relief Associations Form FA-1 by March 16, 2026

Form FA-1 is now available on the Minnesota Department of Revenue (DOR)’s website and must be submitted to the DOR by March 16, 2026, to avoid a reduction in fire state aid. A Fire Service Areas report is also posted at the above link, with information on the documentation that the DOR needs to confirm any fire department service area changes. Instructions for completing the form and a list of forms received by the DOR are also provided.