OSA Weekly Update - 10/10/2025

1. Message from Auditor Blaha

2. Relief Associations: Fire State Aid Deadline

3. Extension: Due Date for 2025 Audits Performed on a Cash Basis of Accounting and Agreed-Upon Procedures Engagements (AUPs)

4. Avoiding Pitfall: Alcohol and Spouse/Family Expenses

1. Message from Auditor Blaha

When things get chaotic, documentation is your friend. Just like during the COVID-19 shutdowns or disaster-related disruptions, our advice during a federal government shutdown is to document reasons behind your financial decisions. You may need to justify your actions in response to shutdown-related challenges to your auditor, and solid documentation will strengthen your position.

Be sure to file any attempts to get information, note when reporting systems aren’t working, and save responses from federal staff, as well as any emails, guidance documents, and correspondence that help explain your situation. 

If you have any specific questions on how to document during unusual times, we’re happy to talk with you. Hang in there!

2. Relief Associations: Fire State Aid Deadline

The next deadline for fire relief associations to be certified as eligible for receipt of their 2025 fire and supplemental state aid is Nov. 1. If your relief association has not yet submitted its 2024 reporting-year forms to the OSA, or has been notified by the OSA’s Pension Division staff that additional information is needed, provide the forms or information as soon as possible. 

To be certified as eligible for receipt of state aid in the next round of payments, a relief association must have submitted all required 2024 reporting information to the OSA with enough time for the OSA to complete its review and for all issues identified by the OSA to have been satisfactorily resolved by the relief association before Nov. 1.

A list of the 2025 fire and supplemental state aid amounts is posted on the OSA’s website.

3. Extension: Due Date for 2025 Audits Performed on a Cash Basis of Accounting and Agreed-Upon Procedures Engagements (AUPs)

Auditor Blaha has extended the due date for 2025 city and township audits performed on a cash basis of accounting and Agreed-Upon Procedures (AUP) engagements to June 15, 2026.

This extension applies to:

  • Cities with 2025 audits conducted on a cash basis of accounting and/or AUP engagements (plus unaudited financial statements).
  • Townships with 2025 audits conducted on a cash basis of accounting and/or AUP engagements.
  • Submission of the Annual Local Government Financial Reporting Form is  due by June 15, 2026.

For cities and townships not required to complete an Audit or AUP. The 2025 reports are due by March 31, 2026:

  • Submit unaudited 2025 financial statements and the Annual Local Government Financial Reporting Form (Reporting Form) via SAFES.
  • If using CTAS, submit the State Auditor Data File.

Cities reporting on a Generally Accepted Accounting Principles (GAAP) basis must submit both the audit and financial reporting form by June 30.

All counties are required to submit an annual audit in accordance with GAAP and financial reporting form by Nov. 1. 

4. Avoiding Pitfall: Alcohol and Spouse/Family Expenses

The Office of the State Auditor has long maintained that the purchase of alcohol at public expense does not serve a public purpose. In addition, the expenditure of public funds for the expenses of a spouse or family member of a public officer or employee does not serve a public purpose.

The full Avoiding Pitfall is available on the OSA website.