OSA Weekly Update - 11/14/2025
1. Message from Auditor Blaha
2. Avoiding Pitfall: Documentation of Accounting Policies and Procedures
3. Job Openings
1. Message from Auditor Blaha
We’re hiring! The Office of the State Auditor is hiring Local Government Auditors in our Saint Paul, Duluth, Mankato and Moorhead offices. These entry-level positions are part of our Audit Practice Division, where you’ll conduct audits of Minnesota local governments and gain valuable hands-on experience in public sector accounting. Additionally, we have an opening for a Local Government Auditor, Senior in our Saint Paul office.
The OSA is also hiring a temporary Office and Administrative Specialist, Intermediate. This role provides essential organizational and technical support to our Audit Practice Division.
If you have any questions, contact Human Resources Director Belle Sarff.
2. Avoiding Pitfall: Documentation of Accounting Policies and Procedures
All local units of government should document their accounting policies and procedures. This documentation is traditionally maintained in a written policy statement or manual (in paper or electronic form) which spells out the accounting policies and procedures that make up the entity’s internal control system. The detail and complexity of the documentation will depend on the size of the entity and its activities.
The documentation should:
- Describe the procedures as they are intended to be performed;
- Indicate which employees are to perform which procedures;
- Explain the design and purpose of control-related procedures to increase employee understanding and support for controls; and
- Be reviewed and updated periodically.
The written accounting policies and procedures will:
- Enhance employees’ understanding of their role and function in the internal control system;
- Establish responsibilities;
- Provide guidance for employees;
- Improve efficiency and consistency of transaction processing;
- Improve compliance with established policies;
- Help prevent deterioration of key elements in the entity’s internal control system;
- Maintain consistency in procedures from year to year and during employee transitions; and
- Help decrease circumvention of the entity’s policies.
The written documentation of accounting policies and procedures should be prepared by appropriate levels of management. It should be approved by the entity’s governing body to emphasize its importance and authority.
To be effective, the written documentation should be shared with all employees. Entities may want to ask employees to sign a form acknowledging receipt of the policy or manual and to agree to adhere to the policies contained in the policy or manual.
The full Avoiding Pitfall is available on the OSA website.
3. Job Openings
Temporary: Office and Administrative Specialist, Intermediate
The OSA is hiring an Office and Administrative Specialist, Intermediate. As a team member of the Audit Practice Division, this position is responsible for the administrative process of formatting Microsoft Word, Microsoft Excel and Adobe Acrobat files to produce audit and other reports for clarity and to meet accessibility requirements. The position will also provide organizational and technical support to division staff for the completion, release and publication of reports and other documents for the OSA’s Audit Practice Division.
This is a full-time, temporary position that will end no later than May 31, 2026 and is not eligible for telework.
The job posting will close on November 18, 2025.
Local Government Auditor (St. Paul)
The OSA is hiring two Local Government Auditor positions based in 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.
Start date of January 12, 2026, or after.
The job posting will close on November 24, 2025.
Local Government Auditor (Duluth)
The OSA is hiring a Local Government Auditor position based in Duluth.
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.
Start date of January 12, 2026, or after.
The job posting will close on November 24, 2025.
Local Government Auditor (Moorhead)
The OSA is hiring a Local Government Auditor position based in Moorhead.
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.
Start date of January 12, 2026, or after.
The job posting will close on November 24, 2025.
Local Government Auditor (Mankato)
The OSA is hiring a Local Government Auditor position based in Mankato.
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.
Start date of January 12, 2026, or after.
The job posting will close on November 24, 2025.
Local Government Auditor, Senior
The OSA is hiring a Local Government Auditor, Senior. 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.
Start dates of approximately January 12, 2026, or after.
The job posting will close on November 25, 2025.