OSA Weekly Update - 1/9/2026

1. Message from Auditor Blaha

2. Available: Fire State Aid Reporting

3. Due: 2025 Lobbying Costs Reporting by January 31, 2026

4. Due: 2026 City and County Summary Budget Form by January 31, 2026

5. Due: 2025 Law Enforcement Agency Asset Forfeiture Reporting by February 27, 2026

6. Due: 2025 Annual Forfeiture Expenditures Reporting by February 27, 2026

7. Avoiding Pitfall: First Meeting of the Year

1. Message from Auditor Blaha

Please take a moment to reflect on today’s Minnesota Day of Unity.

Yesterday evening, Gov. Walz designated today a Day of Unity in remembrance of Renee Nicole Good when we can “Observe this moment by giving back…and use our collective voice to stand for decency and democracy.” Read the full proclamation here.

This week has reminded us of the importance of our connections with on another. You do the work of unity every day as you protect trust in the local government spaces where Minnesotans come together as neighbors to improve their communities. Let’s use that spirit in these challenging times. Locally, we prove again and again that we can get things done even in the most divisive times. Whether it’s coming together to solve an urgent need, or just setting aside grievances so we can get the snow plows out, we’ve found ways to unify and support our communities. Let’s use that spirit now. 

I thank you for the work you do to unify Minnesota already, and I thank you for what you will do going forward.

2. Available: Fire State Aid Reporting

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.

3. Due: 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.

4. Due: 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.

5. Due: 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.

6. Due: 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.

7. Avoiding Pitfall: First Meeting of the Year

Local government entities have specific responsibilities at the beginning of a new year.

At the first meeting of the year, city councils and county boards must designate the entity’s official newspaper. City councils must also elect an acting mayor to assume the mayor’s duties in the mayor’s absence or if the mayor becomes disabled. County boards must elect a chair and a vice-chair, unless the county has adopted either the at-large chair or the elected executive plan.

The first meeting of the year is also a good time to:

  • Designate or re-designate official depositories for the entity’s funds;
  • Make appointments to boards, commissions and committees;
  • Approve bonds for officers and employees who need to be bonded;
  • Review any expense reimbursement limits and mileage rates;
  • Obtain the annual broker certification forms, if required; and
  • Review fee schedules.

The full Avoiding Pitfall is available on the OSA website.