2026 Minnesota County Summary Budget Data Together with 2025 Revised Summary Budget Data

/media/0pip3cqb/cobudget_26_report.pdf

County Summary Budget Report

County Financial Reporting Form

https://www.auditor.state.mn.us/SAFES/Default/Login

County Financial Reporting Form Due November 2

County Audited Financial Statements

https://www.auditor.state.mn.us/SAFES/Default/Login

County Audited Financial Statements Due November 2

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended March 31, 2024.

https://www.auditor.state.mn.us/SAFES/Default/Login

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended March 31, 2026.

County Administrators TIF Training — Thursday, July 23, 1:00-3:00pm

https://events.gcc.teams.microsoft.com/event/13ee4ab6-0d50-4351-a4aa-e27fc2e9c9df@0c5e1f57-94cd-4c96-9f53-6af348ef76b8

Performance Measurement Program reports are due. Participation in the program by a city or county is voluntary.

/forms-deadlines/forms/performance-measurement-program/

Performance Measurement Program Report Due July 1

Town Financial Reporting Form – GAAP Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Financial Reporting Form – GAAP Basis of Accounting Due June 30

City Financial Reporting Form – GAAP Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Reporting Form – GAAP Basis of Accounting Due June 30

Special District Financial Reporting Form and Financial Statements due for fiscal year ended December 31, 2025

https://www.auditor.state.mn.us/SAFES/Default/Login

Special District Financial Reporting Form and Financial Statements due for fiscal year ended December 31, 2025

Town Audited Financial Statements – GAAP Basis of Accounting

https://safes.osa.state.mn.us/Default/Login

Town Audited Financial Statements – GAAP Basis of Accounting Due June 30

City Audited Financial Statements – GAAP Basis of Accounting

/audit-resources/audit-guidance/audit-accounting-documents/

City Audited Financial Statements – GAAP Basis of Accounting Due June 30

City Audited Financial Statements - Cash Basis of Accounting

/audit-resources/audit-guidance/audit-accounting-documents/

City Audited Financial Statements - Cash Basis of Accounting Due June 15

Town Audited Financial Statements - Cash Basis of Accounting

/audit-resources/audit-guidance/audit-accounting-documents/

Town Audited Financial Statements - Cash Basis of Accounting Due June 15

County Local Government Financial Form Instructions

/media/35xpwwlj/instructionsfinancialform.pdf

Instructions for Completing the Local Government Financial Reporting Form

/media/35xpwwlj/instructionsfinancialform.pdf

Local Government Financial Reporting Form Instructions

County Local Government Financial Reporting Form (SAFES)

https://safes.osa.state.mn.us/Default/Login

Local Government Financial Reporting Form (SAFES)

The FIRE Form: Financial Information and Benefit Payments Tabs

/training-guidance/training/training-opportunities-sub-pages/pension-division/the-fire-form-financial-information-and-benefit-payments-tabs/

The FIRE Form: Financial Information and Benefit Payments Tabs

Ramsey County Management Letter

/media/butpgu3g/ramseycountyml_24_report.pdf

County TIF Information Form

/forms-deadlines/forms/tif-forms-articles/current-forms/county-tif-information-form/

Town Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Financial Reporting Form – Cash Basis of Accounting Due March 31

City Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Reporting Form – Cash Basis of Accounting Due March 31

City Financial Statements Audited or Unaudited - Cash Basis of Accounting

/media/meppmf2o/min_rep_req_cash.pdf

City Unaudited Financial Statements - Cash Basis of Accounting Due March 31

Special District Financial Reporting Form and Financial Statements due for fiscal year ended September 30, 2025

https://www.auditor.state.mn.us/SAFES/Default/Login

Special District Financial Reporting Form and Financial Statements due for fiscal year ended September 30, 2025

2024 Financial and Investment Report of Fire Relief Associations

/media/xrygm3h0/2024-financial-and-investment-report-of-fire-relief-associations.pdf

2024 Financial and Investment Report of Fire Relief Associations

State Auditor Julie Blaha Releases Fire Relief Association Financial and Investment Report- March 26, 2026

/news/updates/press-releases-articles/2026/state-auditor-julie-blaha-releases-fire-relief-association-financial-and-investment-report-march-26-2026/

Minnesota Counties Information Systems Financial Statements and Management Letter

/media/v3hnztz0/mcisfsml_24_report.pdf

State Auditor Julie Blaha Releases 2026 County Budgets Summary Report - March 20, 2026

/news/updates/press-releases-articles/2026/state-auditor-julie-blaha-releases-2026-county-budgets-summary-report-march-20-2026/

March 2026

/media/jpnjbv5n/march-2026-fire-relief-association-newsletter.pdf

March 2026 Fire Relief Association Newsletter, Annual Financial and Investment Report and the Supplemental Benefit Reimbursement Amounts list are now available. The Working Group Bill was heard in LCPR and Reminder that Fire Relief Association Reporting Forms are available through SAFES.

County Outstanding Indebtedness Reporting Form

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2026/gid/county-outstanding-indebtedness-reporting-form/

County Outstanding Indebtedness Reporting Form Due March 1

City Summary Budget Data Financial Reporting Form

https://www.auditor.state.mn.us/SAFES/Default/Login

City Summary Budget Data Financial Reporting Form Due January 31

County Summary Budget Data Financial Reporting Form

https://www.auditor.state.mn.us/SAFES/Default/Login

County Summary Budget Data Financial Reporting Form Due January 31

6. Uniform Financial Accounting and Reporting Standards

/media/njpbawir/othersection06.docx

Uniform Financial Accounting and Reporting Standards for 2025 Legal Compliance Audit Guide for Other Political Subdivisions

7. Uniform Financial Accounting and Reporting Standards

/media/uecows2q/schooldistrictssection07.docx

Uniform Financial Accounting and Reporting Standards for 2025 Legal Compliance Audit Guide for School Districts

2. Uniform Financial Accounting and Reporting Standards

/media/5v0klo3n/charterschoolssection02.docx

Uniform Financial Accounting and Reporting Standards for 2025 Legal Compliance Audit Guide for Charter Schools

2025 Minnesota County Summary Budget Data Together with 2024 Revised Summary Budget Data

/media/wpog3fza/cobudget_25_report.pdf

County Summary Budget Report

Central Minnesota Emergency Medical Services Region Financial Statements and Management Letter - 12/31/25

/media/ryzaa4xn/centralminnesotaemergencymedicalservicesregionfsml_25_report.pdf

OSA-issued audit report for the Central Minnesota Emergency Medical Services Region for the year ending December 31, 2025.

Anoka County Management Letter - 12/31/25

/media/4n2arwtk/anokacountyml_25_report.pdf

OSA-issued audit report for Anoka County for the year ending December 31, 2025.

Counties Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County Audited Financial Statements due

https://www.auditor.state.mn.us/SAFES/Default/Login

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended March 31, 2024.

https://www.auditor.state.mn.us/SAFES/Default/Login

State Auditor Julie Blaha Joins State Financial Leaders to Condemn Irresponsible FEMA Cuts, Discuss Local Impacts - For August 13, 2025

/news/updates/press-releases-articles/2025/state-auditor-julie-blaha-joins-state-financial-leaders-to-condemn-irresponsible-fema-cuts-discuss-local-impacts-for-august-13-2025/

State Auditor Julie Blaha Joins State Financial Leaders to Warn of Serious Consequences from Proposed Changes to Medicare and Medicaid Ahead of 60th Anniversary - For July 23, 2025

/news/updates/press-releases-articles/2025/state-auditor-julie-blaha-joins-state-financial-leaders-to-warn-of-serious-consequences-from-proposed-changes-to-medicare-and-medicaid-ahead-of-60th-anniversary-for-july-23-2025/

Performance Measurement Program reports are due. Participation in the program by a city or county is voluntary.

/forms-deadlines/forms/performance-measurement-program/

Saint Paul Teachers' Retirement Fund Association Financial Statements and Management Letter - 6/30/25

/media/kydgqmei/saintpaulteachers-retirementfundassociationfsml_25_report.pdf

OSA-issued audit report for the Saint Paul Teachers' Retirement Fund Association for the year ending June 30, 2025.

Town Financial Reporting Form – in Accordance with Generally Accepted Accounting Principles (GAAP) due.

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

City Financial Reporting Form – GAAP Basis of Accounting due.

https://www.auditor.state.mn.us/SAFES/Default/Login

City Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended December 31, 2020.

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Statements AUP - Cash Basis of Accounting

/miscellaneous-content/agreed-upon-procedures/agreed-upon-procedures-for-cities-towns-and-special-districts/

City Financial Statements Audit - Cash Basis of Accounting

/audit-resources/audit-guidance/audit-accounting-documents/

State Financial Leaders Warn GOP Budget Would Devastate State Budgets, Leave Millions Hungry - June 11, 2025

/news/updates/press-releases-articles/2025/state-financial-leaders-warn-gop-budget-would-devastate-state-budgets-leave-millions-hungry-june-11-2025/

State Auditor Julie Blaha Joins National Financial Leaders to Urge Senate Rejection of Harmful GOP Budget - For May 22, 2025

/news/updates/press-releases-articles/2025/state-auditor-julie-blaha-joins-national-financial-leaders-to-urge-senate-rejection-of-harmful-gop-budget-for-may-22-2025/

State Auditor Blaha Releases 2025 County Budgets Summary Report - For April 24, 2025

/news/updates/press-releases-articles/2025/state-auditor-blaha-releases-2025-county-budgets-summary-report-for-april-24-2025/

Financial Arrangements with a City or Town

/training-guidance/guidance/topics-for-fras-articles/financial-arrangements-with-a-city-or-town/

FRA Topic on fire relief association financial arrangements with a city or town.

Town Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Statements Audited or Unaudited - Cash Basis of Accounting

/media/meppmf2o/min_rep_req_cash.pdf

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended September 30, 2023.

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Financial Statements AUP - Cash Basis of Accounting

/miscellaneous-content/agreed-upon-procedures/agreed-upon-procedures-for-cities-towns-and-special-districts/

2024 County TIF Information Forms due from county auditors.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2025/tif/2024-county-tif-information-forms-due-from-county-auditors/

2024 County TIF Information Forms due from county auditors.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2026/tif/2024-county-tif-information-forms-due-from-county-auditors/

State Auditor Julie Blaha Releases 2023 Fire Relief Association Financial and Investment Report - February 26, 2025

/news/updates/press-releases-articles/2025/state-auditor-julie-blaha-releases-2023-fire-relief-association-financial-and-investment-report-february-26-2025/

2023 Financial and Investment Report of Fire Relief Associations Released

/media/tyaox5mf/fire-relief-associations-2023-financial-and-investment-report-released.pdf

2023 Financial and Investment Report of Fire Relief Associations Released

City Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County TIF Information Forms e-mailed to county auditors by this date.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2025/tif/county-tif-information-forms-e-mailed-to-county-auditors-by-this-date/

County TIF Information Forms e-mailed to county auditors by this date.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2026/tif/county-tif-information-forms-e-mailed-to-county-auditors-by-this-date/

2. Uniform Financial Accounting and Reporting Standards

/media/cdjbtkxe/charterschoolssection02.docx

Uniform Financial Accounting and Reporting Standards for 2024 Legal Compliance Audit Guides for Charter Schools

County Administrative Expenses

/training-guidance/guidance/tif-topics-articles/county-administrative-expenses/

6. Uniform Financial Accounting and Reporting Standards

/media/qjrn51gd/othersection06.docx

Uniform Financial Accounting and Reporting Standards for 2024 Legal Compliance Audit Guides for Other Political Subdivisions

7. Uniform Financial Accounting and Reporting Standards

/media/zf5fknkh/schooldistrictssection07.docx

Uniform Financial Accounting and Reporting Standards for 2024 Legal Compliance Audit Guides for School Districts

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ends June 30, 2024.

https://www.auditor.state.mn.us/SAFES/Default/Login

2025 TIF County Administrators Training Recorded Webinar

/training-guidance/training/training-opportunities-sub-pages/tax-increment-financing-tif-division/2025-tif-county-administrators-training/

2025 TIF County Administrators Training Recorded Webinar

2024 Performance Measurement Report - Otter Tail

/media/e0wb104j/ottertail2024resolutionresults.pdf

2024 Performance Measurement Report - Otter Tail

2024 Minnesota County Summary Budget Data Together with 2023 Revised Summary Budget Data

/media/c2cewhrd/cobudget_24_report.pdf

County Summary Budget Report

2024 Financial and Investment Report of Fire Relief Associations

/media/xrygm3h0/2024-financial-and-investment-report-of-fire-relief-associations.pdf

2024 Financial and Investment Report of Fire Relief Associations

Stearns County Management Letter - 12/31/24

/media/of3fof3q/stearnscountyml_24_report.pdf

OSA-issued audit report for Stearns County for the year ending December 31, 2024.

Pope County Housing and Redevelopment Authority/Economic Development Authority Financial Statements and Management Letter - 12/31/24

/media/gadpyaln/popecountyhra-edafsml_24_report.pdf

OSA-issued audit report for the Pope County Housing and Redevelopment Authority/Economic Development Authority for the year ending December 31, 2024.

Pope County Financial Statements and Management Letter - 12/31/24

/media/y4rnfdea/popecountyfsml_24_report.pdf

OSA-issued audit report for Pope County for the year ending December 31, 2024.

Morrison County (Including the Rural Development Finance Authority) Financial Statements and Management Letter - 12/31/24

/media/vg5nkuao/morrisoncountywithrdfafsml_24_report.pdf

OSA-issued audit report for Morrison County (including Rural Development Finance Authority) for the year ending December 31, 2024.

Southwest Health and Human Services Financial Statements and Management Letter - 12/31/24

/media/nufhzq0n/southwesthealthandhumanservicesfsml_24_report.pdf

OSA-issued audit report for Southwest Health and Human Services for the year ending December 31, 2024.

Sibley County Financial Statements and Management Letter - 12/31/24

/media/2vfbxrdz/sibleycountyfsml_24_report.pdf

OSA-issued audit report for Sibley County for the year ending December 31, 2024.

Watonwan County Financial Statements and Management Letter - 12/31/24

/media/qtqn5fjh/watonwancountyfsml_24_report.pdf

OSA-issued audit report for Watonwan County for the year ending December 31, 2024.

Traverse County Financial Statements and Management Letter - 12/31/24

/media/ldjhybyy/traversecountyfsml_24_report.pdf

OSA-issued audit report for Traverse County for the year ending December 31, 2024.

Partnership4Health Community Health Board Financial Statements and Management Letter - 12/31/24

/media/fibnovpj/partnership4healthcommunityhealthboardfsml_24_report.pdf

OSA-issued audit report for Partnership4Health Community Health Board for the year ending December 31, 2024.

Cass County Management Letter - 12/31/24

/media/2dud4pdv/casscountyml_24_report.pdf

OSA-issued audit report for Cass County for the year ending December 31, 2024.

Putting All Communities Together for Families Collaborative Financial Statements and Management Letter - 12/31/24

/media/00sjxd1l/pactfsml_24_report.pdf

OSA-issued audit report for Putting All Communities Together for Families Collaborative for the year ending December 31, 2024.

Clay County Management Letter - 12/31/24

/media/sasj2vcv/claycountyml_24_report.pdf

OSA-issued audit report for Clay County for the year ending December 31, 2024.

Pine County Financial Statements and Management Letter - 12/31/24

/media/mbvgwxlb/pinecountyfsml_24_report.pdf

OSA-issued audit report for Pine County for the year ending December 31, 2024.

Chisago County Management Letter - 12/31/24

/media/13ek0m5k/chisagocountyml_24_report.pdf

OSA-issued audit report for Chisago County for the year ending December 31, 2024.

McLeod County Financial Statements and Management Letter - 12/31/24

/media/yreh3h52/mcleodcountyfsml_24_report.pdf

OSA-issued audit report for McLeod County for the year ending December 31, 2024.

Brown-Nicollet Community Health Services Financial Statements and Management Letter - 12/31/24

/media/hvsjno1v/brown-nicolletcommunityhealthservicesfsml_24_report.pdf

OSA-issued audit report for Brown-Nicollet Community Health Services for the year ending December 31, 2024.

Prairie Lakes Municipal Solid Waste Authority Financial Statements and Management Letter - 12/31/24

/media/b2jh232z/prairielakesmunicipalsolidwasteauthorityfsml_24_report.pdf

OSA-issued audit report for Prairie Lakes Municipal Solid Waste Authority for the year ending December 31, 2024.

Martin County Financial Statements and Management Letter - 12/31/24

/media/sznm4ttn/martincountyfsml_24_report.pdf

OSA-issued audit report for Martin County for the year ending December 31, 2024.

Grant County Financial Statements and Management Letter - 12/31/24

/media/t2pj4a5s/grantcountyfsml_24_report.pdf

OSA-issued audit report for Grant County for the year ending December 31, 2024.

Otter Tail County (Including the Community Development Agency) Financial Statements and Management Letter - 12/31/24

/media/pzegyrzl/ottertailcountyincludingcdafsml_24_report.pdf

OSA-issued audit report for Otter Tail County (including the Community Development Agency) for the year ending December 31, 2024.

Murray County (Including the Shetek Area Water and Sewer Commission) Financial Statements and Management Letter - 12/31/24

/media/hvkfxqkl/murraycountyinclsawsfsml_24_report.pdf

OSA-issued audit report for Murray County (including Shetek Area Water and Sewer Commission) for the year ending December 31, 2024.

Central Minnesota Violent Offender Task Force Financial Statements and Management Letter - 12/31/24

/media/4zspjgu5/centralminnesotaviolentoffendertaskforcefsml_24_report.pdf

OSA-issued audit report for the Central Minnesota Violent Offender Task Force for the year ending December 31, 2024.

Mille Lacs County Financial Statements and Management Letter - 12/31/24

/media/53okz3dk/millelacscountyfsml_24_report.pdf

OSA-issued audit report for Mille Lacs County for the year ending December 31, 2024.

Faribault County (Including Faribault County Economic Development Authority) Financial Statements and Management Letter - 12/31/24

/media/3zaezl1a/faribaultcountyincledafsml_24_report.pdf

OSA-issued audit report for Faribault County for the year ending December 31, 2024.

Lake County Housing and Redevelopment Authority Financial Statements and Management Letter - 12/31/24

/media/zrzdlxwp/lakecountyhousingandredevelopmentauthorityfsml_24_report.pdf

OSA-issued audit report for Lake County Housing and Redevelopment Authority for the year ending December 31, 2024.

Lake County Financial Statements and Management Letter - 12/31/24

/media/diqf3sf0/lakecountyfsml_24_report.pdf

OSA-issued audit report for Lake County for the year ending December 31, 2024.

Western Prairie Human Services Financial Statements and Management Letter - 12/31/24

/media/sljh4vbt/westernprairiehumanservicesfsml_24_report.pdf

OSA-issued audit report for Western Prairie Human Services for the year ending December 31, 2024.

Minnesota Counties Information Systems Financial Statements and Management Letter - 12/31/24

/media/v3hnztz0/mcisfsml_24_report.pdf

OSA-issued audit report for Minnesota Counties Information Services for the year ending December 31, 2024.

Ramsey County Management Letter - 12/31/24

/media/butpgu3g/ramseycountyml_24_report.pdf

OSA-issued audit report for Ramsey County for the year ending December 31, 2024.

Houston County Financial Statements and Management Letter - 12/31/24

/media/romeef5e/houstoncountyfsml_24_report.pdf

OSA-issued audit report for Houston County for the year ended December 31, 2024.

Minnesota Valley Regional Rail Authority Financial Statements and Management Letter - 12/31/24

/media/yiyke0dc/minnesotavalleyregionalrailauthorityfsml_24_report.pdf

OSA-issued audit report for the Minnesota Valley Regional Rail Authority for the year ending December 31, 2024.

Carlton County Financial Statements - 12/31/24

/media/khwngsga/carltoncountyfs_24_report.pdf

OSA-issued financial statements audit report for Carlton County for the year ended December 31, 2024.

Carlton County Management Letter - 12/31/24

/media/ce2nhcod/carltoncountyml_24_report.pdf

OSA-issued Management Letter audit report for Carlton County for the year ended December 31, 2024.

Central Minnesota Emergency Medical Services Region Financial Statements and Management Letter - 12/31/24

/media/xptbpypk/centralmnemsfsml_24_report.pdf

OSA-issued audit report for the Central Minnesota Emergency Medical Services Region for the year ending December 31, 2024.

Cottonwood County Financial Statements and Management Letter - 12/31/24

/media/2uagrtwb/cottonwoodcountyfsml_24_report.pdf

OSA-issued audit report for Cottonwood County for the year ending December 31, 2024.

Anoka County Management Letter - 12/31/24

/media/e04j4ujk/anokacountyml_24_report.pdf

OSA-issued audit report for Anoka County for the year ending December 31, 2024.

Redwood County Financial Statements and Management Letter - 12/31/24

/media/ojzobb5t/redwoodcountyfsml_24_report.pdf

OSA-issued audit report for Redwood County for the year ending December 31, 2024.

Nicollet County Financial Statements and Management Letter - 12/31/24

/media/b3ki1x33/nicolletcountyfsml_24_report.pdf

OSA-issued audit report for Nicollet County for the year ending December 31, 2024.

Minnesota Prairie County Alliance Financial Statements and Management Letter - 12/31/24

/media/mf3a5rky/mnprairiefsml_24_report.pdf

OSA-issued audit report for Minnesota Prairie County Alliance for the year ending December 31, 2024.

Chippewa County Financial Statements and Management Letter - 12/31/24

/media/2gldgu0c/chippewacountyfsml_24_report.pdf

OSA-issued audit report for Chippewa County for the year ending December 31, 2024.

Metropolitan Council Housing and Redevelopment Authority Financial Data Schedule - 12/31/24

/media/s0hlxnnz/metcouncilhrafds_24_report.pdf

OSA-issued financial data schedule for Metropolitan Council Housing and Redevelopment Authority as of December 31, 2024.

Hubbard County Financial Statements and Management Letter - 12/31/24

/media/o4rnpbnr/hubbardcountyfsml_24_report.pdf

OSA-issued audit report for Hubbard County for the year ended December 31, 2024.

State Auditor Blaha Releases 2022 County Finances Report - December 19, 2024

/news/updates/press-releases-articles/2024/state-auditor-blaha-releases-2022-county-finances-report-december-19-2024/

Counties Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended March 31, 2024.

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Financial Reporting Form – in Accordance with Generally Accepted Accounting Principles (GAAP) due.

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

City Financial Reporting Form – GAAP Basis of Accounting due.

https://www.auditor.state.mn.us/SAFES/Default/Login

City Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended December 31, 2020.

https://www.auditor.state.mn.us/SAFES/Default/Login

Performance Measurement Program reports are due. Participation in the program by a city or county is voluntary.

/forms-deadlines/forms/performance-measurement-program/

Saint Paul Teachers' Retirement Fund Association Financial Statements and Management Letter - 6/30/24

/media/p50hrlwn/stpaulteachers-retirementfundassociationfsml_24_report.pdf

OSA-issued audit report for the Saint Paul Teachers' Retirement Fund Association for the year ending June 30, 2024.

Auditor Blaha Releases 2022 Fire Relief Association Financial and Investment Report - April 9, 2024

/news/updates/press-releases-articles/2024/auditor-blaha-releases-2022-fire-relief-association-financial-and-investment-report-april-9-2024/

State Auditor Blaha Releases 2024 County Budgets Summary Report - April 4, 2024

/news/updates/press-releases-articles/2024/state-auditor-blaha-releases-2024-county-budgets-summary-report-april-4-2024/

Town Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Statements Audited or Unaudited - Cash Basis of Accounting

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended September 30, 2023.

https://www.auditor.state.mn.us/SAFES/Default/Login

2022 County TIF Information Forms due from county auditors.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2024/tif/2023-county-tif-information-forms-due-from-county-auditors/

Tax Increment Financing County Guide - March 2024

/media/jxjfbd3c/countyguide_24_report.pdf

State Auditor Blaha Releases 2024 Tax Increment Financing County Guide - March 22, 2024

/news/updates/press-releases-articles/2024/state-auditor-blaha-releases-2024-tax-increment-financing-county-guide-march-22-2024/

City Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County TIF Information Forms e-mailed to county auditors by this date.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2024/tif/county-tif-information-forms-e-mailed-to-county-auditors-by-this-date/

2. Uniform Financial Accounting and Reporting Standards

/media/sldp22q3/charterschoolssection02.docx

Uniform Financial Accounting and Reporting Standards for 2023 Legal Compliance Audit Guide for Charter Schools

6. Uniform Financial Accounting and Reporting Standards

/media/03wiu3dv/othersection06.docx

Uniform Financial Accounting and Reporting Standards for 2023 Legal Compliance Audit Guide for Other Political Subdivisions

7. Uniform Financial Accounting and Reporting Standards

/media/k2alakle/schooldistrictssection07.docx

Uniform Financial Accounting and Reporting Standards for 2023 Legal Compliance Audit Guide for School Districts

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ends June 30, 2021.

https://www.auditor.state.mn.us/SAFES/Default/Login

2023 Performance Measurement Report - Otter Tail

/media/5zadughn/ottertail2023resolutionresults.pdf

2023 Performance Measurement Report - Otter Tail

2023 Minnesota County Summary Budget Data Together with 2022 Revised Summary Budget Data

/media/delbqwxc/cobudget_23_report.pdf

County Summary Budget Report

2023 Minnesota County Finances Report - Report

/media/horbk4ot/county_23_report.pdf

2023 Minnesota County Finances Report

2023 Minnesota County Finances Report - Raw Data

/media/2aijog4s/cored_23_data.xlsx

2023 Minnesota County Finances Report - Raw Data

2023 Financial and Investment Report of Fire Relief Associations

/media/rd3pjugh/2023-fra-report-web-version.pdf

2023 Financial and Investment Report of Fire Relief Associations

Norman County Financial Statements and Management Letter - 12/31/23

/media/ppimkmzc/normancountyfsml_23_report.pdf

OSA-issued audit report for Norman County for the year ending December 31, 2023.

Central Minnesota Emergency Medical Services Region Financial Statements and Management Letter - 12/31/23

/media/rmxhxttr/centralmnemsfsml_23_report.pdf

OSA-issued audit report for the Central Minnesota Emergency Medical Services Region for the year ending December 31, 2023. 

Duluth Airport Authority Financial Statements and Management Letter - 12/31/23

/media/qj1flzfq/duluthairportauthorityfsml_23_report.pdf

OSA-issued audit report for the Duluth Airport Authority for the year ending December 31, 2023. 

Minnesota Valley Regional Rail Authority Financial Statements and Management Letter - 12/31/23

/media/fhwjz04o/minnesotavalleyregionalrailauthorityfsml_23_report.pdf

OSA-issued audit report for the Minnesota Valley Regional Rail Authority for the year ending December 31, 2023. 

Duluth Entertainment and Convention Center Authority Financial Statements and Management Letter - 12/31/23

/media/42ponj2d/duluthentertainmentandconventioncenterauthorityfsml_23_report.pdf

OSA-issued audit report for the Duluth Entertainment and Convention Center Authority for the year ending December 31, 2023. 

Duluth Transit Authority Financial Statements and Management Letter - 12/31/23

/media/ocrpmfhq/duluthtransitauthorityfsml_23_report.pdf

OSA-issued audit report for the Duluth Transit Authority for the year ending December 31, 2023. 

Minnesota Prairie County Alliance Financial Statements and Management Letter - 12/31/23

/media/frobwkdp/mnprairiefsml_23_report.pdf

OSA-issued audit report for the Minnesota Prairie County Alliance for the year ending December 31, 2023. 

Anoka County Management Letter - 12/31/23

/media/gzncxxk1/anokacountyml_23_report.pdf

OSA-issued audit report for Anoka County for the year ending December 31, 2023. 

Nicollet County Financial Statements and Management Letter - 12/31/23

/media/qxin2cvm/nicolletcountyfsml_23_report.pdf

OSA-issued audit report for Nicollet County for the year ending December 31, 2023. 

Brown-Nicollet Community Health Services Financial Statements and Management Letter - 12/31/23

/media/yqal1bdv/brown-nicolletcommunityhealthservicesfsml_23_report.pdf

OSA-issued audit report for Brown-Nicollet Community Health Services for the year ending December 31, 2023. 

Redwood County Financial Statements and Management Letter - 12/31/23

/media/tzchv5b1/redwoodcountyfsml_23_report.pdf

OSA-issued audit report for Redwood County for the year ending December 31, 2023. 

Sibley County Financial Statements and Management Letter - 12/31/23

/media/cwehvmyd/sibleycountyfsml_23_report.pdf

OSA-issued audit report for Sibley County for the year ending December 31, 2023. 

Pope County Housing and Redevelopment Authority/Economic Development Authority Financial Statements and Management Letter - 12/31/23

/media/51vhzqvb/popecountyhra-edafsml_23_report.pdf

OSA-issued audit report for the Pope County Housing and Redevelopment Authority/Economic Development Authority for the year ending December 31, 2023. 

Pope County Financial Statements and Management Letter - 12/31/23

/media/kw3fujje/popecountyfsml_23_report.pdf

OSA-issued audit report for Pope County for the year ending December 31, 2023. 

Southwest Health and Human Services Financial Statements and Management Letter - 12/31/23

/media/m0mbvokb/southwesthealthandhumanservicesfsml_23_report.pdf

OSA-issued audit report for the Southwest Health and Human Services for the year ending December 31, 2023. 

Metropolitan Council Housing and Redevelopment Authority Financial Data Schedule - 12/31/23

/media/lllblwtu/metcouncilhrafds_23_report.pdf

OSA-issued audit report for the Metropolitan Council Housing and Redevelopment Authority Financial Data Schedule for the year ending December 31, 2023. 

Cottonwood County Financial Statements and Management Letter - 12/31/23

/media/f24cyvvy/cottonwoodcountyfsml_23_report.pdf

OSA-issued audit report for Cottonwood County for the year ending December 31, 2023. 

Stearns County Management Letter - 12/31/23

/media/ceipfkkr/stearnscountyml_23_report.pdf

OSA-issued audit report for Stearns County for the year ending December 31, 2023. 

Partnership4Health Community Health Board Financial Statements and Management Letter - 12/31/23

/media/ltelchnm/partnership4healthcommunityhealthboardfsml_23_report.pdf

OSA-issued audit report for Partnership4Health Community Health Board for the year ending December 31, 2023. 

Traverse County Financial Statements and Management Letter - 12/31/23

/media/2mihwz2p/traversecountyfsml_23_report.pdf

OSA-issued audit report for Traverse County for the year ending December 31, 2023. 

Cass County Management Letter - 12/31/23

/media/uu2dcgvu/casscountyml_23_report.pdf

OSA-issued audit report for Cass County for the year ending December 31, 2023. 

Putting All Communities Together for Families Collaborative Financial Statements and Management Letter - 12/31/23

/media/5tpjfxtg/pactfsml_23_report.pdf

OSA-issued audit report for Putting All Communities Together for Families Collaborative for the year ending December 31, 2023. 

Clay County Management Letter - 12/31/23

/media/34app2sn/claycountyml_23_report.pdf

OSA-issued audit report for Clay County for the year ending December 31, 2023. 

Pine County Financial Statements and Management Letter - 12/31/23

/media/ofhfajcq/pinecountyfsml_23_report.pdf

OSA-issued audit report for Pine County for the year ending December 31, 2023. 

Morrison County (Including the Rural Development Finance Authority) Financial Statements and Management Letter - 12/31/23

/media/ye2pyl1k/morrisoncountywithrdfafsml_23_report.pdf

OSA-issued audit report for Morrison County (Including the Rural Development Finance Authority) for the year ending December 31, 2023. 

Chisago County Management Letter - 12/31/23

/media/andlnlzc/chisagocountyml_23_report.pdf

OSA-issued audit report for Chisago County for the year ending December 31, 2023. 

Watonwan County Financial Statements and Management Letter - 12/31/23

/media/20fop2gn/watonwancountyfsml_23_report.pdf

OSA-issued audit report for Watonwan County for the year ending December 31, 2023. 

Prairie Lakes Municipal Solid Waste Authority Financial Statements and Management Letter - 12/31/23

/media/ziwez0bm/prairielakesmunicipalsolidwasteauthorityfsml_23_report.pdf

OSA-issued audit report for the Prairie Lakes Municipal Solid Waste Authority for the year ending December 31, 2023. 

Chippewa County Financial Statements and Management Letter - 12/31/23

/media/blxjx2yh/chippewacountyfsml_23_report.pdf

OSA-issued audit report for Chippewa County for the year ending December 31, 2023. 

Central Minnesota Violent Offender Task Force Financial Statements and Management Letter - 12/31/23

/media/dwup0va3/centralminnesotaviolentoffendertaskforcefsml_23_report.pdf

OSA-issued audit report for the Central Minnesota Violent Offender Task Force for the year ending December 31, 2023. 

Martin County Financial Statements and Management Letter - 12/31/23

/media/lo1fdkry/martincountyfsml_23_report.pdf

OSA-issued audit report for Martin County for the year ending December 31, 2023. 

Grant County Financial Statements and Management Letter - 12/31/23

/media/mklhrlvy/grantcountyfsml_23_report.pdf

OSA-issued audit report for Grant County for the year ending December 31, 2023. 

Otter Tail County (Including the Community Development Agency) Financial Statements and Management Letter - 12/31/23

/media/fjxhkehq/ottertailcountyincludingcdafsml_23_report.pdf

OSA-issued audit report for Otter Tail County (Including the Community Development Agency) for the year ending December 31, 2023. 

McLeod County Financial Statements and Management Letter - 12/31/23

/media/5yzngylh/mcleodcountyfsml_23_report.pdf

OSA-issued audit report for McLeod County for the year ending December 31, 2023. 

Hubbard County Financial Statements and Management Letter - 12/31/23

/media/mmeb5yis/hubbardcountyfsml_23_report.pdf

OSA-issued audit report for Hubbard County for the year ending December 31, 2023. 

Winona County Financial Statements and Management Letter - 12/31/23

/media/lqwhn4yy/winonacountyfsml_23_report.pdf

OSA-issued audit report for Winona County for the year ending December 31, 2023. 

Lake County Housing and Redevelopment Authority Financial Statements and Management Letter - 12/31/23

/media/4irjhdk4/lakecountyhousingandredevelopmentauthorityfsml_23_report.pdf

Lake County Financial Statements and Management Letter - 12/31/23

/media/lkfcj1mi/lakecountyfsml_23_report.pdf

OSA-issued audit report for Lake County for the year ending December 31, 2023. 

Mille Lacs County Financial Statements and Management Letter - 12/31/23

/media/cstbewak/millelacscountyfsml_23_report.pdf

OSA-issued audit report for Mille Lacs County for the year ending December 31, 2023. 

Murray County (Including the Shetek Area Water and Sewer Commission) Financial Statements and Management Letter - 12/31/23

/media/obylxcio/murraycountyinclsawsfsml_23_report.pdf

OSA-issued audit report for Murray County (Including the Shetek Area Water and Sewer Commission) for the year ending December 31, 2023. 

Houston County Financial Statements and Management Letter - 12/31/23

/media/ipofghzk/houstoncountyfsml_23_report.pdf

OSA-issued audit report for Houston County for the year ending December 31, 2023. 

Western Prairie Human Services Financial Statements and Management Letter - 12/31/23

/media/5s1bd14g/wphsfsml_23_report.pdf

OSA-issued audit report for Western Prairie Human Services for the year ending December 31, 2023.

Wilkin County Financial Statements and Management Letter - 12/31/23

/media/qympm5hp/wilkincountyfsml_23_report.pdf

OSA-issued audit report for Wilkin County for the year ending December 31, 2023.

Ramsey County Management Letter - 12/31/23

/media/3h2k0a3p/ramseycountyml_23_report.pdf

OSA-issued audit report for Ramsey County for the year ending December 31, 2023.

Faribault County (Including Faribault County Economic Development Authority) Financial Statements and Management Letter - 12/31/23

/media/k0mdbvvl/faribaultcountyincledafsml_23_report.pdf

OSA-issued audit report for Faribault County (Including the Faribault County Economic Development Authority) for the year ending December 31, 2023.

Carlton County Financial Statements - 12/31/23

/media/fuolczks/carltoncountyfs_23_report.pdf

OSA-issued audit report for Carlton County for the year ending December 31, 2023.

Carlton County Management Letter - 12/31/23

/media/inebqu1z/carltoncountyml_23_report.pdf

OSA-issued audit report for Carlton County for the year ending December 31, 2023.

Counties Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended March 31, 2021.

https://www.auditor.state.mn.us/SAFES/Default/Login

Auditor Blaha’s Summer Tour Continues in Northwest Minnesota, Focusing on the Critical Shortage of Financial Officers - August 14, 2023

/news/updates/press-releases-articles/2023/auditor-blaha-s-summer-tour-continues-in-northwest-minnesota-focusing-on-the-critical-shortage-of-financial-officers-august-14-2023/

County Commissioner Compensation

/audit-resources/audit-guidance/avoiding-pitfalls-articles/county-commissioner-compensation/

County Commissioner Compensation

Auditor Blaha’s Summer Tour Continues in Southwest Minnesota, Focusing on the Critical Shortage of Financial Officers - August 7, 2023

/news/updates/press-releases-articles/2023/auditor-blaha-s-summer-tour-continues-in-southwest-minnesota-focusing-on-the-critical-shortage-of-financial-officers-august-7-2023/

Performance Measurement Program reports are due. Participation in the program by a city or county is voluntary.

/forms-deadlines/forms/performance-measurement-program/

Saint Paul Teachers' Retirement Fund Association Financial Statements and Management Letter - 6/30/23

/media/vp0ldird/stpaulteachers-retirementfundassociationfsml_23_report.pdf

OSA-issued audit report for the Saint Paul Teachers' Retirement Fund Association for the year ending June 30, 2023. 

Town Financial Reporting Form – in Accordance with Generally Accepted Accounting Principles (GAAP) due.

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

City Financial Reporting Form – GAAP Basis of Accounting due.

https://www.auditor.state.mn.us/SAFES/Default/Login

City Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended December 31, 2020.

https://www.auditor.state.mn.us/SAFES/Default/Login

State Auditor Blaha Releases 2021 County Finances Report - May 11, 2023

/news/updates/press-releases-articles/2023/state-auditor-blaha-releases-2021-county-finances-report-may-11-2023/

Spirit Mountain Recreation Area Authority Financial Statements and Management Letter - 4/30/23

/media/5jsbblve/spiritmountainrecreationareaauthorityfsml_23_report.pdf

OSA-issued audit report for Spirit Mountain Recreation Area Authority for the year ending April 30, 2023. 

State Auditor Blaha Releases 2023 County Budgets Summary Report - April 25, 2023

/news/updates/press-releases-articles/2023/state-auditor-blaha-releases-2023-county-budgets-summary-report-april-25-2023/

Auditor Blaha Releases 2021 Financial and Investment Report of Volunteer Fire Relief Associations - April 12, 2023

/news/updates/press-releases-articles/2023/auditor-blaha-releases-2021-financial-and-investment-report-of-volunteer-fire-relief-associations-april-12-2023/

County Outstanding Indebtedness Reporting Form due.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2023/gid/county-outstanding-indebtedness-reporting-form-due/

Town Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Statements Audited or Unaudited - Cash Basis of Accounting

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended September 30, 2020.

https://www.auditor.state.mn.us/SAFES/Default/Login

2022 County TIF Information Forms due from county auditors.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2023/tif/2022-county-tif-information-forms-due-from-county-auditors/

City Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County TIF Information Forms e-mailed to county auditors by this date.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2023/tif/county-tif-information-forms-e-mailed-to-county-auditors-by-this-date/

2. Uniform Financial Accounting and Reporting Standards

/media/3yoln42l/charterschoolssection02.docx

Uniform Financial Accounting and Reporting Standards for 2022 Legal Compliance Audit Guide for Charter Schools

7. Uniform Financial Accounting and Reporting Standards

/media/x1kn2mmo/schooldistrictssection07.docx

Uniform Financial Accounting and Reporting Standards for 2022 Legal Compliance Audit Guide for School Districts

6. Uniform Financial Accounting and Reporting Standards

/media/rkxd1hqd/othersection06.docx

Uniform Financing Accounting and Reporting Standards for 2022 Legal Compliance Audit Guide for Other Political Subdivisions

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ends June 30, 2021.

https://www.auditor.state.mn.us/SAFES/Default/Login

2022 Minnesota County Summary Budget Data Together with 2021 Revised Summary Budget Data

/media/c4hhh1pi/cobudget_22_report.pdf

County Summary Budget Report

2022 Minnesota County Finances Report - Report

/media/acqhhgxq/county_22_report.pdf

Minnesota County Finances Report

2022 Minnesota County Finances Report - Raw Data

/media/lujnf4mi/cored_22_data.xlsx

Minnesota County Finances Raw data

Central Minnesota Emergency Medical Services Region Financial Statements and Management Letter - 12/31/22

/media/uicaw0wn/centralmnemsfsml_22_report.pdf

OSA-issued audit report for Central Minnesota Emergency Medical Services Region for the year ending December 31, 2022.

Duluth Entertainment and Convention Center Authority Financial Statements and Management Letter - 12/31/22

/media/c2xji5w5/duluthentertainmentandconventioncenterauthorityfsml_22_report.pdf

OSA-issued audit report for Duluth Entertainment and Convention Center for the year ending December 31, 2022.

Duluth Airport Authority Financial Statements and Management Letter - 12/31/22

/media/453muvuh/duluthairportauthorityfsml_22_report.pdf

OSA-issued audit report for Duluth Airport Authority for the year ending December 31, 2022.

Ramsey County Management Letter - 12/31/22

/media/eo1n413b/ramseycountyml_22_report.pdf

OSA-issued audit report for Ramsey County for the year ending December 31, 2022.

Isanti County Management Letter - 12/31/22

/media/nxedupz1/isanticountyml_22_report.pdf

OSA-issued audit report for Isanti County for the year ending December 31, 2022.

Duluth Transit Authority Financial Statements and Management Letter - 12/31/22

/media/lwtavsak/duluthtransitauthorityfsml_22_report.pdf

OSA-issued audit report for Duluth Transit Authority for the year ending December 31, 2022.

Redwood County Financial Statements and Management Letter - 12/31/22

/media/x0zfobnq/redwoodcountyfsml_22_report.pdf

OSA-issued audit report forRedwood County for the year ending December 31, 2022.

Nicollet County Financial Statements and Management Letter - 12/31/22

/media/ejwfhxvs/nicolletcountyfsml_22_report.pdf

OSA-issued audit report for Nicollet County for the year ending December 31, 2022.

Metropolitan Council Housing and Redevelopment Authority Financial Data Schedule - 12/31/22

/media/tnudyszr/metcouncilhrafds_22_report.pdf

OSA-issued financial data schedule for the Metropolitan Council Housing and Redevelopment Authority as of December 31, 2022.

Southwest Health and Human Services Financial Statements and Management Letter - 12/31/22

/media/vlxdlazf/southwesthealthandhumanservicesfsml_22_report.pdf

OSA-issued audit report for Southwest Health and Human Services for the year ending December 31, 2022.

Cottonwood County Financial Statements and Management Letter - 12/31/22

/media/mnfbjj0i/cottonwoodcountyfsml_22_report.pdf

OSA-issued audit report for Cottonwood County for the year ending December 31, 2022.

Cass County Management Letter - 12/31/22

/media/ct1ise0x/casscountyml_22_report.pdf

OSA-issued audit report for Cass County for the year ending December 31, 2022.

Anoka County Management Letter - 12/31/22

/media/5grnlxvd/anokacountyml_22_report.pdf

OSA-issued audit report for Anoka County for the year ending December 31, 2022.

Minnesota Prairie County Alliance Financial Statements and Management Letter - 12/31/22

/media/nvghasyb/mnprairiefsml_22_report.pdf

OSA-issued audit report for the Minnesota Prairie County Alliance for the year ending December 31, 2022.

Chippewa County Financial Statements and Management Letter - 12/31/22

/media/2smliv52/chippewacountyfsml_22_report.pdf

OSA-issued audit report for Chippewa County for the year ending December 31, 2022.

Brown-Nicollet Community Health Services Financial Statements and Management Letter - 12/31/22

/media/tjznxqm3/brown-nicolletcommunityhealthservicesfsml_22_report.pdf

OSA-issued audit report for the Brown-Nicollet Community Health Services for the year ending December 31, 2022.

Stearns County Management Letter - 12/31/22

/media/ugxi3s1d/stearnscountyml_22_report.pdf

OSA-issued audit report for Stearns County for the year ending December 31, 2022.

Martin County Financial Statements and Management Letter - 12/31/22

/media/vh5jiykw/martincountyfsml_22_report.pdf

OSA-issued audit report for Martin County for the year ending December 31, 2022.

Sibley County (Including the Sibley County Library System) Financial Statements and Management Letter - 12/31/22

/media/bj4bq2wb/sibleycountywithlibrarysystemfsml_22_report.pdf

OSA-issued audit report for Sibley County for the year ending December 31, 2022.

Partnership4Health Community Health Board Financial Statements and Management Letter - 12/31/22

/media/rkubua0z/partnership4healthcommunityhealthboardfsml_22_report.pdf

OSA-issued audit report for the Partnership4Health Community Health Board for the year ending December 31, 2022.

Wilkin County Financial Statements and Management Letter - 12/31/22

/media/cm4fufsl/wilkincountyfsml_22_report.pdf

OSA-issued audit report for Wilkin County for the year ending December 31, 2022.

Watonwan County Financial Statements and Management Letter - 12/31/22

/media/j2xbuqgk/watonwancountyfsml_22_report.pdf

OSA-issued audit report for Watonwan County for the year ending December 31, 2022.

Winona County Financial Statements and Management Letter - 12/31/22

/media/wmonj2wy/winonacountyfsml_22_report.pdf

OSA-issued audit report for Winona County for the year ending December 31, 2022.

Chisago County Management Letter - 12/31/22

/media/ijxhtvv2/chisagocountyml_22_report.pdf

OSA-issued audit report for Chisago County for the year ending December 31, 2022.

Pine County Financial Statements and Management Letter - 12/31/22

/media/3xrperju/pinecountyfsml_22_report.pdf

OSA-issued audit report for Pine County for the year ending December 31, 2022.

Murray County (Including the Shetek Area Water and Sewer Commission) Financial Statements and Management Letter - 12/31/22

/media/dvaoyf5h/murraycountyinclsawsfsml_22_report.pdf

OSA-issued audit report for Murray County (Including the Shetek Area Water and Sewer Commission) for the year ending December 31, 2022.

Morrison County (Including the Rural Development Finance Authority) Financial Statements and Management Letter - 12/31/22

/media/ex4obbgh/morrisoncountywithrdfafsml_22_report.pdf

OSA-issued audit report for Morrison County (Including the Rural Development Finance Authority) for the year ending December 31, 2022.

Prairie Lakes Municipal Solid Waste Authority Financial Statements and Management Letter - 12/31/22

/media/jp1jjf2z/prairielakesmunicipalsolidwasteauthorityfsml_22_report.pdf

OSA-issued audit report for Prairie Lakes Municipal Solid Waste Authority for the year ending December 31, 2022.

Pope County Housing and Redevelopment Authority/Economic Development Authority Financial Statements and Management Letter - 12/31/22

/media/ijobszvo/popecountyhra-edafsml_22_report.pdf

OSA-issued audit report for Pope County Housing and Redevelopment Authority/Economic Development Authority for the year ending December 31, 2022.

Pope County Financial Statements and Management Letter - 12/31/22

/media/bytbulwr/popecountyfsml_22_report.pdf

OSA-issued audit report for Pope County for the year ending December 31, 2022.

Traverse County Financial Statements and Management Letter - 12/31/22

/media/sw1epn5t/traversecountyfsml_22_report.pdf

OSA-issued audit report for Traverse County for the year ending December 31, 2022.

Grant County Financial Statements and Management Letter - 12/31/22

/media/ngnj3bop/grantcountyfsml_22_report.pdf

OSA-issued audit report for Grant County for the year ending December 31, 2022.

Clay County Management Letter - 12/31/22

/media/qmbhkhg2/claycountyml_22_report.pdf

OSA-issued audit report for Clay County for the year ending December 31, 2022.

Hubbard County Financial Statements and Management Letter - 12/31/22

/media/tr4a0atz/hubbardcountyfsml_22_report.pdf

OSA-issued audit report for Hubbard County for the year ending December 31, 2022.

Putting All Communities Together for Families Collaborative Financial Statements and Management Letter - 12/31/22

/media/u4zfmjeb/pactfsml_22_report.pdf

OSA-issued audit report for Putting All Communities Together for Families Collaborative County for the year ending December 31, 2022.

Central Minnesota Violent Offender Task Force Financial Statements and Management Letter - 12/31/22

/media/1kch4ugi/centralminnesotaviolentoffendertaskforcefsml_22_report.pdf

OSA-issued audit report for the Central Minnesota Violent Offender Task Force for the year ending December 31, 2022.

Lake County Housing and Redevelopment Authority Financial Statements and Management Letter - 12/31/22

/media/lm4jm54e/lakecountyhrafsml_22_report.pdf

OSA-issued audit report for the Lake County Housing and Redevelopment Authority for the year ending December 31, 2022.

Faribault County (Including Faribault County Economic Development Authority) Financial Statements and Management Letter - 12/31/22

/media/wuihn4kc/faribaultcountyincledafsml_22_report.pdf

OSA-issued audit report for Faribault County (Including Faribault County Economic Development Authority) for the year ending December 31, 2022.

Minnesota Counties Information Systems Financial Statements and Management Letter - 12/31/22

/media/5yclbwxr/mcisfsml_22_report.pdf

OSA-issued audit report for the Minnesota Counties Information Systems for the year ending December 31, 2022.

Otter Tail County (Including the Community Development Agency) Financial Statements and Management Letter - 12/31/22

/media/y15f1ze4/ottertailcountyincludingcdafsml_22_report.pdf

OSA-issued audit report for Otter Tail County (Including the Community Development Agency) for the year ending December 31, 2022.

Tri-County Solid Waste Management Commission Financial Statements and Management Letter - 12/31/22

/media/zckeel00/tri-countysolidwastemanagementcommissionfsml_22_report.pdf

OSA-issued audit report for the Tri-County Solid Waste Management Commission for the year ending December 31, 2022.

Lake County Financial Statements and Management Letter - 12/31/22

/media/ahymhsug/lakecountyfsml_22_report.pdf

OSA-issued audit report for Lake County for the year ending December 31, 2022.

Carlton County Financial Statements - 12/31/22

/media/30ej0nmy/carltoncountyfs_22_report.pdf

OSA-issued audit report for Carlton County for the year ending December 31, 2022.

Carlton County Management Letter - 12/31/22

/media/hgvdnppt/carltoncountyml_22_report.pdf

OSA-issued audit report for Carlton County for the year ending December 31, 2022.

Western Prairie Human Services Financial Statements and Management Letter - 12/31/22

/media/n51jfmwp/wphsfsml_22_report.pdf

OSA-issued audit report for the Western Prairie Human Services for the year ending December 31, 2022.

Houston County Financial Statements and Management Letter - 12/31/22

/media/mt2dg0qg/houstoncountyfsml_22_report.pdf

OSA-issued audit report for Houston County for the year ending December 31, 2022.

Mille Lacs County Financial Statements and Management Letter - 12/31/22

/media/3qdbixyg/millelacscountyfsml_22_report.pdf

OSA-issued audit report for Mille Lacs County for the year ending December 31, 2022.

McLeod County Financial Statements and Management Letter - 12/31/22

/media/cg4ns1it/mcleodcountyfsml_22_report.pdf

OSA-issued audit report for McLeod County for the year ending December 31, 2022.

Norman County Financial Statements and Management Letter - 12/31/22

/media/thrha4kr/normancountyfsml_22_report.pdf

OSA-issued audit report for Norman County for the year ending December 31, 2022.

2022 Financial and Investment Report of Volunteer Fire Relief Associations

/media/fkdl1bor/2022-relief-association-final-web.pdf

2022 Financial and Investment Report of Volunteer Fire Relief Associations

Counties Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County Road Improvement Costs

/training-guidance/guidance/tif-topics-articles/county-road-improvement-costs/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended March 31, 2021.

https://www.auditor.state.mn.us/SAFES/Default/Login

Performance Measurement Program reports are due. Participation in the program by a city or county is voluntary.

/forms-deadlines/forms/performance-measurement-program/

Town Financial Reporting Form – in Accordance with Generally Accepted Accounting Principles (GAAP) due.

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

City Financial Reporting Form – GAAP Basis of Accounting due.

https://www.auditor.state.mn.us/SAFES/Default/Login

City Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended December 31, 2020.

https://www.auditor.state.mn.us/SAFES/Default/Login

State Auditor Blaha Releases 2022 County Budgets Summary Report - May 18, 2022

/news/updates/press-releases-articles/2022/state-auditor-blaha-releases-2022-county-budgets-summary-report-may-18-2022/

State Auditor Blaha Releases 2022 County Budgets Summary Report - May 18, 2022

Spirit Mountain Recreation Area Authority Financial Statements and Management Letter - 4/30/22

/media/cbhjwe1r/spiritmountainrecreationareaauthorityfsml_22_report.pdf

OSA-issued audit report for the Spirit Mountain Recreation Area Authority for the year ending April 30, 2022.

State Auditor Blaha Releases 2020 County Finances Report - April 20, 2022

/news/updates/press-releases-articles/2022/state-auditor-blaha-releases-2020-county-finances-report-april-20-2022/

State Auditor Blaha Releases 2020 County Finances Report - April 20, 2022

2020 County TIF Information Forms due from county auditors.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2022/2021-county-tif-information-forms-due-from-county-auditors/

Town Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Statements Audited or Unaudited - Cash Basis of Accounting

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended September 30, 2020.

https://www.auditor.state.mn.us/SAFES/Default/Login

Auditor Blaha Releases Financial and Investment Report of Volunteer Fire Relief Associations - March 29, 2022

/news/updates/press-releases-articles/2022/auditor-blaha-releases-financial-and-investment-report-of-volunteer-fire-relief-associations-march-29-2022/

Auditor Blaha Releases Financial and Investment Report of Volunteer Fire Relief Associations - March 29, 2022

Olmsted County Sheriff's Office Body Worn Cameras Agreed-Upon Procedures - 3/25/22

/media/uxvpjqvj/olmstedcountysheriff-sofficebwcaup_22_report.pdf

OSA-issued Agreed-Upon Procedures for Olmsted County Sheriff's Office Body Worn Cameras as of March 25, 2022.

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Cities - March 16, 2021

/news/updates/press-releases-articles/2022/state-auditor-julie-blaha-releases-annual-financial-report-on-minnesota-cities-march-16-2021/

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Cities - March 16, 2021

City Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County TIF Information Forms e-mailed to county auditors by this date.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2022/county-tif-information-forms-e-mailed-to-county-auditors-by-this-date/

Mille Lacs County Sheriff's Office BWC Agreed-Upon Procedures - 1/25/22

/media/mxrphztk/millelacscountysheriff-sofficebwcaup_21_report.pdf

OSA-issued Agreed-Upon Procedures for Mille Lacs County Sheriff's Office BWC as of January 25, 2022.

2. Uniform Financial Accounting and Reporting Standards

/media/bhrjszec/charterschoolssection02.docx

Uniform Financial Accounting and Reporting Standards for 2021 Legal Compliance Audit Guide for Charter Schools

6. Uniform Financial Accounting and Reporting Standards

/media/et2hnamu/othersection06.docx

Uniform Financial Accounting and Reporting Standards for 2021 Legal Compliance Audit Guide for Other Political Subdivisions

Washington County Sheriff's Office Automated License Plate Readers Agreed-Upon Procedures - 1/6/22

/media/ntfevnf3/washingtoncountysheriff-sofficealpraup_21_report.pdf

OSA-issued Agreed-Upon Procedures for Washington County Sheriff's Office Automated License Plate Readers (ALPR) as of January 6, 2022.

Washington County Sheriff's Office Body Worn Camera Agreed-Upon Procedures - 1/6/22

/media/zowoz5do/washingtoncountysheriff-sofficebwcaup_21_report.pdf

OSA-issued Agreed-Upon Procedures for Washington County Sheriff's Office Body Worn Camera as of January 6, 2012.

7. Uniform Financial Accounting and Reporting Standards

/media/d3qjpibz/schooldistrictssection07.docx

Uniform Financial Accounting and Reporting Standards for 2021 Legal Compliance Audit Guide for School Districts

2021 Minnesota County Summary Budget Data Together with 2020 Summary Budget Data

/media/0dwbtxok/cobudget_21_report.pdf

2021 Minnesota County Finances Report - Report

/media/gtunegz0/county_21_report.pdf

County Finances Report

2021 Minnesota County Finances Report - Raw Data

/media/dmeptngm/county_21_-data.xlsx

County Finances Report Raw Data

2021 Financial and Investment Report of Volunteer Fire Relief Associations

/media/ac4jstn1/2021-financial-and-investment-report-of-volunteer-fire-relief-associations.pdf

2021 Financial and Investment Report of Volunteer Fire Relief Associations

Bloomington Fire Department Relief Association Financial Statements and Management Letter - 12/31/21

/media/hzfnxo1m/bloomingtonfiredepartmentreliefassociationfsml_21_report.pdf

OSA-issued audit report for the Bloomington Fire Department Relief Association for the year ending December 31, 2021.

Central Minnesota Emergency Medical Services Region Financial Statements and Management Letter - 12/31/21

/media/vc0km5ed/centralmnemsfsml_21_report.pdf

OSA-issued audit report for the Central Minnesota Emergency Medical Services Region for the year ending December 31, 2021.

City of Minneapolis General Agency Reserve Fund System Financial Statements and Management Letter - 12/31/21

/media/mc4cnqco/minneapolisgarfsfsml_21_report.pdf

OSA-issued audit report for the City of Minneapolis General Agency Reserve Fund System for the year ending December 31, 2021.

Duluth Transit Authority Financial Statements and Management Letter - 12/31/21

/media/kwcjddk0/duluthtransitauthorityfsml_21_report.pdf

OSA-issued audit report for the Duluth Transit Authority for the year ending December 31, 2021.

Minnesota Prairie County Alliance Financial Statements and Management Letter - 12/31/21

/media/5bjihbgi/mnprairiefsml_21_report.pdf

OSA-issued audit report for Minnesota Prairie County Alliance for the year ending December 31, 2021.

Duluth Airport Authority Financial Statements and Management Letter - 12/31/21

/media/htldomrh/duluthairportauthorityfsml_21_report.pdf

OSA-issued audit report for the Duluth Airport Authority for the year ending December 31, 2021.

Duluth Entertainment and Convention Center Authority Financial Statements and Management Letter - 12/31/21

/media/0a3biilg/duluthentertainmentandconventioncenterauthorityfsml_21_report.pdf

OSA-issued audit report for the Duluth Entertainment and Convention Center Authority for the year ending December 31, 2021.

Isanti County Management Letter - 12/31/21

/media/qs0nahcw/isanticountyml_21_report.pdf

OSA-issued audit report for Isanti County for the year ending December 31, 2021.

Metropolitan Council Housing and Redevelopment Authority Financial Data Schedule - 12/31/21

/media/acofkopb/metcouncilhrafds_21_report.pdf

OSA-issued Financial Data Schedule for the Metropolitan Council Housing and Redevelopment Authority for the year ending December 31, 2021.

Wilkin County Financial Statements and Management Letter - 12/31/21

/media/bukntskj/wilkincountyfsml_21_report.pdf

OSA-issued audit report for Wilkin County for the year ending December 31, 2021.

Redwood County Financial Statements and Management Letter - 12/31/21

/media/b5mnhvoh/redwoodcountyfsml_21_report.pdf

OSA-issued audit report for Redwood County for the year ending December 31, 2021.

Anoka County Management Letter - 12/31/21

/media/dm0lmykf/anokacountyml_21_report.pdf

OSA-issued audit report for Anoka County for the year ending December 31, 2021.

Ramsey County Management Letter - 12/31/21

/media/3rydp0du/ramseycountyml_21_report.pdf

OSA-issued audit report for Ramsey County for the year ending December 31, 2021.

Sibley County (Including the Sibley County Library System) Financial Statements and Management Letter - 12/31/21

/media/s0ojnuik/sibleycountywithlibrarysystemfsml_21_report.pdf

OSA-issued audit report for Sibley County (Including the Sibley County Library System) for the year ending December 31, 2021.

Nicollet County Financial Statements and Management Letter - 12/31/21

/media/yxehx3p1/nicolletcountyfsml_21_report.pdf

OSA-issued audit report for Nicollet County for the year ending December 31, 2021.

Chisago County Management Letter - 12/31/21

/media/sppjy4li/chisagocountyml_21_report.pdf

OSA-issued audit report for Chisago County for the year ending December 31, 2021.

Cottonwood County Financial Statements and Management Letter - 12/31/21

/media/y1ehorrb/cottonwoodcountyfsml_21_report.pdf

OSA-issued audit report for Cottonwood County for the year ending December 31, 2021.

Morrison County (Including the Rural Development Finance Authority) Financial Statements and Management Letter - 12/31/21

/media/mvdp23vm/morrisoncountywithrdfafsml_21_report.pdf

OSA-issued audit report for Morrison County (Including the Rural Development Finance Authority) for the year ending December 31, 2021.

Cass County Management Letter - 12/31/21

/media/3mucklkb/casscountyml_21_report.pdf

OSA-issued audit report for Cass County for the year ending December 31, 2021.

Brown-Nicollet Community Health Services Financial Statements and Management Letter - 12/31/21

/media/5lxicwtd/brown-nicolletcommunityhealthservicesfsml_21_report.pdf

OSA-issued audit report for Brown-Nicollet Community Health Services for the year ending December 31, 2021.

Stearns County Management Letter - 12/31/21

/media/2yklu1px/stearnscountyml_21_report.pdf

OSA-issued audit report for Stearns County for the year ending December 31, 2021.

Southwest Health and Human Services Financial Statements and Management Letter - 12/31/21

/media/quleuz3w/southwesthealthandhumanservicesfsml_21_report.pdf

OSA-issued audit report for Southwest Health and Human Services for the year ending December 31, 2021.

Chippewa County Financial Statements and Management Letter - 12/31/21

/media/m1hlddvn/chippewacountyfsml_21_report.pdf

OSA-issued audit report for Chippewa County for the year ending December 31, 2021.

Winona County Financial Statements and Management Letter - 12/31/21

/media/dctfpsa3/winonacountyfsml_21_report.pdf

OSA-issued audit report for Winona County for the year ending December 31, 2021.

Meeker-McLeod-Sibley Community Health Services Financial Statements and Management Letter - 12/31/21

/media/y0yeaqny/meeker-mcleod-sibleycommunityhealthservicesfsml_21_report.pdf

OSA-issued audit report for Meeker-McLeod-Sibley Community Health Services for the year ending December 31, 2021.

Carlton, Cook, Lake, and Saint Louis Community Health Board Financial Statements and Management Letter - 12/31/21

/media/jazfx0fl/carltoncooklakeandstlouiscommunityhealthboardfsml_21_report.pdf

OSA-issued audit report for Carlton, Cook, Lake, and Saint Louis Community Health Board for the year ending December 31, 2021.

Partnership4Health Community Health Board Financial Statements and Management Letter - 12/31/21

/media/4manoxu0/partnership4healthcommunityhealthboardfsml_21_report.pdf

OSA-issued audit report for Partnership4Health Community Health Board for the year ending December 31, 2021.

Pope County Housing and Redevelopment Authority/Economic Development Authority Financial Statements and Management Letter - 12/31/21

/media/urjneh2w/popecountyhra-edafsml_21_report.pdf

OSA-issued audit report for Pope County Housing and Redevelopment Authority/Economic Development Authority for the year ending December 31, 2021.

Lake County Housing and Redevelopment Authority Financial Statements and Management Letter - 12/31/21

/media/4vskgsyw/lakecountyhrafsml_21_report.pdf

OSA-issued audit report for the Lake County Housing and Redevelopment Authority for the year ending December 31, 2021.

Faribault County (Including Faribault County Economic Development Authority) Financial Statements and Management Letter - 12/31/21

/media/fb0lh0c2/faribaultcountyincledafsml_21_report.pdf

OSA-issued audit report for Faribault County (Including the Faribault County Economic Development Authority) for the year ending December 31, 2021.

Lake County Financial Statements and Management Letter - 12/31/21

/media/py1lky3g/lakecountyfsml_21_report.pdf

OSA-issued audit report for Lake County for the year ending December 31, 2021.

Watonwan County Financial Statements and Management Letter - 12/31/21

/media/x1ckk1sh/watonwancountyfsml_21_report.pdf

OSA-issued audit report for Watonwan County for the year ending December 31, 2021.

Pope County Financial Statements and Management Letter - 12/31/21

/media/ipee0hwa/popecountyfsml_21_report.pdf

OSA-issued audit report for Pope County for the year ending December 31, 2021.

Pine County Financial Statements and Management Letter - 12/31/21

/media/xixk24f1/pinecountyfsml_21_report.pdf

OSA-issued audit report for Pine County for the year ending December 31, 2021.

Carlton County Financial Statements and Management Letter - 12/31/21

/media/myffruh0/carltoncountyfsml_21_report.pdf

OSA-issued audit report for Carlton County for the year ending December 31, 2021.

Community Housing Resources Financial Statements and Management Letter - 12/31/21

/media/lhvdli0e/communityhousingresourcesfsml_21_report.pdf

OSA-issued audit report for the Community Housing Resources, a component unit of the Minneapolis Public Housing Authority, for the year ending December 31, 2021.

Minneapolis Public Housing Authority Financial Statements and Management Letter - 12/31/21

/media/vzdjkid1/mphafsml_21_report.pdf

OSA-issued audit report for the Minneapolis Public Housing Authority for the year ending December 31, 2021.

Minneapolis Public Housing Authority Financial Data Schedule Agreed-Upon Procedures - 12/31/21

/media/zdsn0rxu/mphafdsaup_21_report.pdf

OSA-issued Financial Data Schedule Agreed-Upon Procedures for the Minneapolis Public Housing Authority for the year ending December 31, 2021.

Grant County Financial Statements and Management Letter - 12/31/21

/media/wiuapan2/grantcountyfsml_21_report.pdf

OSA-issued audit report for Grant County for the year ending December 31, 2021.

Clay County Management Letter - 12/31/21

/media/j5lfxfwy/claycountyml_21_report.pdf

OSA-issued audit report for Clay County for the year ending December 31, 2021.

Houston County Financial Statements and Management Letter - 12/31/21

/media/4tpabt12/houstoncountyfsml_21_report.pdf

OSA-issued audit report for Houston County for the year ending December 31, 2021.

Traverse County Financial Statements and Management Letter - 12/31/21

/media/ndhh1wf0/traversecountyfsml_21_report.pdf

OSA-issued audit report for Traverse County for the year ending December 31, 2021.

Minnesota Valley Regional Rail Authority Financial Statements and Management Letter - 12/31/21

/media/4okgvhgj/minnesotavalleyregionalrailauthorityfsml_21_report.pdf

OSA-issued audit report for the Minnesota Valley Regional Rail Authority for the year ending December 31, 2021.

Prairie Lakes Municipal Solid Waste Authority Financial Statements and Management Letter - 12/31/21

/media/uboox4jj/prairielakesmunicipalsolidwasteauthorityfsml_21_report.pdf

OSA-issued audit report for the Prairie Lakes Municipal Solid Waste Authority for the year ending December 31, 2021. 

Saint Louis and Lake Counties Regional Railroad Authority Financial Statements and Management Letter - 12/31/21

/media/re4nvus3/stlouisandlakecountiesregionalrailroadauthorityfsml_21_report.pdf

OSA-issued audit report for the Saint Louis and Lake Counties Regional Railroad Authority for the year ending December 31, 2021. 

Mahnomen County Financial Statements and Management Letter - 12/31/21

/media/j4qfzsha/mahnomencountyfsml_21_report.pdf

OSA-issued audit report for Mahnomen County for the year ending December 31, 2021. 

Hubbard County Financial Statements and Management Letter - 12/31/21

/media/sjcj4klc/hubbardcountyfsml_21_report.pdf

OSA-issued audit report for Hubbard County for the year ending December 31, 2021. 

Kandiyohi-Renville Community Health Board Financial Statements and Management Letter - 12/31/21

/media/0rwptp2u/kandiyohi-renvillecommunityhealthboardfsml_21_report.pdf

OSA-issued audit report for the Kandiyohi-Renville Community Health Board for the year ending December 31, 2021. 

Norman County Financial Statements and Management Letter - 12/31/21

/media/x3zpud1o/normancountyfsml_21_report.pdf

OSA-issued audit report for Norman County for the year ending December 31, 2021. 

Rainbow Rider Financial Statements and Management Letter - 12/31/21

/media/1tjldkhp/rainbowriderfsml_21_report.pdf

OSA-issued audit report for Rainbow Rider for the year ending December 31, 2021. 

Kandiyohi County Financial Statements and Management Letter - 12/31/21

/media/latkrtix/kandiyohicountyfsml_21_report.pdf

OSA-issued audit report for Kandiyohi County for the year ending December 31, 2021. 

East Central Solid Waste Commission Financial Statements and Management Letter - 12/31/21

/media/hqcdfrse/eastcentralsolidwastecommissionfsml_21_report.pdf

OSA-issued audit report for the East Central Solid Waste Commission for the year ending December 31, 2021. 

Central Minnesota Violent Offender Task Force Financial Statements and Management Letter - 12/31/21

/media/hthfddp3/centralminnesotaviolentoffendertaskforcefsml_21_report.pdf

OSA-issued audit report for Central Minnesota Violent Offender Task Force for the year ending December 31, 2021.

Arrowhead Regional Corrections Financial Statements and Management Letter - 12/31/21

/media/uizdtyap/arrowheadregionalcorrectionsfsml_21_report.pdf

OSA-issued audit report for Arrowhead Regional Corrections for the year ending December 31, 2021.

Otter Tail County (Including the Community Development Agency) Financial Statements and Management Letter - 12/31/21

/media/xyopqeva/ottertailcountyincludingthecommunitydevelopmentagencyfsml_21_report.pdf

OSA-issued audit report for the Otter Tail County (Including the Community Development Agency) for the year ending December 31, 2021.

Faribault-Martin County Transit Board Financial Statements and Management Letter - 12/31/21

/media/d13hqruu/faribault-martincountytransitboardfsml_21_report.pdf

OSA-issued audit report for the Faribault-Martin County Transit Board for the year ending December 31, 2021.

Putting All Communities Together for Families Collaborative Financial Statements and Management Letter - 12/31/21

/media/j5rcwmuc/pactfsml_21_report.pdf

OSA-issued audit report for Putting All Communities Together for Families Collaborative for the year ending December 31, 2021.

Murray County (Including the Shetek Area Water and Sewer Commission) Financial Statements and Management Letter - 12/31/21

/media/bcaapixe/murraycountyinclsawsfsml_21_report.pdf

OSA-issued audit report for Murray County (Including the Shetek Area Water and Sewer Commission) for the year ending December 31, 2021.

Mille Lacs County Financial Statements and Management Letter - 12/31/21

/media/1hlfvnbr/millelacscountyfsml_21_report.pdf

OSA-issued audit report for Mille Lacs County for the year ending December 31, 2021.

Martin County Financial Statements and Management Letter - 12/31/21

/media/ec0jpogw/martincountyfsml_21_report.pdf

OSA-issued audit report for Martin County for the year ending December 31, 2021.

Polk County Financial Statements and Management Letter - 12/31/21

/media/ju0ajjag/polkcountyfsml_21_report.pdf

OSA-issued audit report for Polk County for the year ending December 31, 2021.

McLeod County Financial Statements and Management Letter - 12/31/21

/media/ydpbpyuq/mcleodcountyfsml_21_report.pdf

OSA-issued audit report for McLeod County for the year ending December 31, 2021.

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ends June 30, 2021.

https://www.auditor.state.mn.us/SAFES/Default/Login

Counties Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended March 31, 2021.

https://www.auditor.state.mn.us/SAFES/Default/Login

2021 County TIF Training - 2nd session

/training-guidance/training/register-for-training/

2021 County TIF Training - 1st session

/training-guidance/training/register-for-training/

Performance Measurement Program reports are due. Participation in the program by a city or county is voluntary.

/forms-deadlines/forms/performance-measurement-program/

Saint Paul Teachers' Retirement Fund Association Financial Statements and Management Letter - 6/30/21

/media/n3tp0agf/stpaulteachers-retirementfundassociationfsml_21_report.pdf

OSA-issued audit report for the Saint Paul Teachers' Retirement Fund Association for the year ending June 30, 2021.

Town Financial Reporting Form – in Accordance with Generally Accepted Accounting Principles (GAAP) due.

https://www.auditor.state.mn.us/SAFES/Default/Login

Town Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

City Financial Reporting Form – GAAP Basis of Accounting due.

https://www.auditor.state.mn.us/SAFES/Default/Login

City Audited Financial Statements – GAAP Basis of Accounting due.

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended December 31, 2020.

https://www.auditor.state.mn.us/SAFES/Default/Login

2021 County TIF Training Flyer

/media/pd5pazx5/tif-county-training-2021-flyer.pdf

State Auditor Julie Blaha Releases Volunteer Fire Relief Association Financial and Investment Report - May 7, 2021

/news/updates/press-releases-articles/2021/state-auditor-julie-blaha-releases-volunteer-fire-relief-association-financial-and-investment-report-may-7-2021/

State Auditor Julie Blaha Releases Volunteer Fire Relief Association Financial and Investment Report - May 7, 2021

Spirit Mountain Recreation Area Authority Financial Statements and Management Letter - 4/30/21

/media/z3sn4pcs/spiritmountainrecreationareaauthorityfsml_21_report.pdf

OSA-issued audit report for the Spirit Mountain Recreation Area Authority for the year ending April 30, 2021.

State Auditor Blaha Releases 2021 County Budgets Summary Report - April 27, 2021

/news/updates/press-releases-articles/2021/state-auditor-blaha-releases-2021-county-budgets-summary-report-april-27-2021/

State Auditor Blaha Releases 2021 County Budgets Summary Report - April 27, 2021

2020 County TIF Information Forms due from county auditors.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2021/2020-county-tif-information-forms-due-from-county-auditors/

Town Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Reporting Form – Cash Basis of Accounting

https://www.auditor.state.mn.us/SAFES/Default/Login

City Financial Statements Audited or Unaudited - Cash Basis of Accounting

/audit-resources/audit-guidance/audit-accounting-documents/

Special District Financial Reporting Form and Financial Statements due for Districts whose fiscal year ended September 30, 2020.

https://www.auditor.state.mn.us/SAFES/Default/Login

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Cities - February 26, 2021

/news/updates/press-releases-articles/2021/state-auditor-julie-blaha-releases-annual-financial-report-on-minnesota-cities-february-26-2021/

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Cities - February 26, 2021

County TIF Information Forms e-mailed to county auditors by this date.

/forms-deadlines/calendar-deadlines/calendar-deadlines-articles-2021/county-tif-information-forms-e-mailed-to-county-auditors-by-this-date/

City Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

County Summary Budget Data Financial Reporting Form due.

https://www.auditor.state.mn.us/SAFES/Default/Login

2020 Performance Measurement Report - Otter Tail

/media/s0zm34ir/ottertail2020resolutionresults.pdf

2020 Performance Measurement Report - Otter Tail

2020 Minnesota County Finances Report - Report

/media/ecwnzu52/county_20_report.pdf

County Finances Report

2020 Minnesota County Finances Report - Raw Data

/media/f02kiwas/county_20_data.xlsx

County Finances Report Raw Data

2020 Minnesota County Summary Budget Data Together with 2019 Revised Summary Budget Data

/media/jfmhqqbb/cobudget_20_report.pdf

2020 Financial and Investment Report of Volunteer Fire Relief Associations

/media/szlofgxp/2020-financial-and-investment-report-of-volunteer-fire-relief-associations.pdf

2020 Financial and Investment Report of Volunteer Fire Relief Associations

Central Minnesota Emergency Medical Services Region Financial Statements and Management Letter - 12/31/20

/media/k23i4jm0/centralmnemsfsml_20_report.pdf

OSA-issued audit report for the Central Minnesota Emergency Medical Services Region for the year ending December 31, 2020.

Duluth Airport Authority Financial Statements and Management Letter - 12/31/20

/media/ixjo3ivl/duluthairportauthorityfsml_20_report.pdf

OSA-issued audit report for the Duluth Airport Authority for the year ending December 31, 2020.

Bloomington Fire Department Relief Association Financial Statements and Management Letter - 12/31/20

/media/tzwmmvlh/bloomingtonfiredepartmentreliefassociationfsml_20_report.pdf

OSA-issued audit report for Bloomington Fire Department Relief Association for the year ending December 31, 2020.

Duluth Transit Authority Financial Statements and Management Letter - 12/31/20

/media/cxpdlqyg/duluthtransitauthorityfsml_20_report.pdf

OSA-issued audit report for Duluth Transit Authority for the year ending December 31, 2020.

Minnesota Prairie County Alliance Financial Statements and Management Letter - 12/31/20

/media/vzglpp1e/mnprairiefsml_20_report.pdf

OSA-issued audit report for the Minnesota Prairie County Alliance for the year ending December 31, 2020.

Duluth Entertainment and Convention Center Authority Financial Statements and Management Letter - 12/31/20

/media/wddiqu0c/duluthentertainmentandconventioncenterauthorityfsml_20_report.pdf

OSA-issued audit report for the Duluth Entertainment and Convention Center Authority for the year ending December 31, 2020.

City of Minneapolis General Agency Reserve Fund System Financial Statements and Management Letter - 12/31/20

/media/j3iopcxr/minneapolisgarfsfsml_20_report.pdf

OSA-issued audit report for the City of Minneapolis General Agency Reserve Fund System for the year ending December 31, 2020.

Partnership4Health Community Health Board Financial Statements and Management Letter - 12/31/20

/media/dnchnn1q/partnership4healthfsml_20_report.pdf

OSA-issued audit report for the Partnership4Health Community Board for the year ending December 31, 2020.

Metropolitan Council Housing and Redevelopment Authority Financial Data Schedule - 12/31/20

/media/x1tl2ng3/metcouncilhrafds_20_report.pdf

OSA-issued financial data schedule for Metropolitan Council Housing and Redevelopment Authority as of December 31, 2020.

Ramsey County Management Letter - 12/31/20

/media/2a4htjic/ramseycountyml_20_report.pdf

OSA-issued audit report for Ramsey County for the year ending December 31, 2020.

Anoka County Management Letter - 12/31/20

/media/v3zk2ya0/anokacountyml_20_report.pdf

OSA-issued audit report for Anoka County for the year ending December 31, 2020.

Redwood County Financial Statements and Management Letter - 12/31/20

/media/bqcb5st4/redwoodcountyfsml_20_report.pdf

OSA-issued audit report for Redwood County for the year ending December 31, 2020.

Isanti County Management Letter - 12/31/20

/media/t3hpnpyd/isanticountyml_20_report.pdf

OSA-issued audit report for Isanti County for the year ending December 31, 2020.

Scott County Management Letter - 12/31/20

/media/jmknazfp/scottcountyml_20_report.pdf

OSA-issued audit report for Scott County for the year ending December 31, 2020.

Southwest Health and Human Services Financial Statements and Management Letter - 12/31/20

/media/kv4bnxas/southwesthealthandhumanservicesfsml_20_report.pdf

OSA-issued audit report for Southwest Health and Human Services for the year ending December 31, 2020.

Kandiyohi-Renville Community Health Board Financial Statements and Management Letter - 12/31/20

/media/mm4du24f/kandiyohi-renvillecommunityhealthboardfsml_20_report.pdf

OSA-issued audit report for the Kandiyohi-Renville Community Health Board for the year ending December 31, 2020.

Nicollet County Financial Statements and Management Letter - 12/31/20

/media/jv0bd5r2/nicolletcountyfsml_20_report.pdf

OSA-issued audit report for Nicollet County for the year ending December 31, 2020.

Wilkin County Financial Statements and Management Letter - 12/31/20

/media/oqed1ahp/wilkincountyfsml_20_report.pdf

OSA-issued audit report for Wilkin County for the year ending December 31, 2020.

Norman County Financial Statements and Management Letter - 12/31/20

/media/z33lvtgp/normancountyfsml_20_report.pdf

OSA-issued audit report for Norman County for the year ending December 31, 2020.

Pine County Financial Statements and Management Letter - 12/31/20

/media/uqpdsw0x/pinecountyfsml_20_report.pdf

OSA-issued audit report for Pine County for the year ending December 31, 2020.

Cook County and Grand Marais Joint Economic Development Authority Financial Statements and Management Letter - 12/31/20

/media/jonltjxp/cookcountyandgrandmaraisjointedafsml_20_report.pdf

OSA-issued audit report for the Cook County and Grand Marais Joint Economic Development Authority for the year ending December 31, 2020.

Morrison County (Including the Rural Development Finance Authority) Financial Statements and Management Letter - 12/31/20

/media/rqim24uh/morrisoncountyinclrdfafsml_20_report.pdf

OSA-issued audit report for Morrison County (including the Rural Development Finance Authority) for the year ending December 31, 2020.

Carlton, Cook, Lake, and Saint Louis Community Health Board Financial Statements and Management Letter - 12/31/20

/media/bdgp2rdb/carltoncooklakeandstlouischbfsml_20_report.pdf

OSA-issued audit report for the Carlton, Cook, Lake, and Saint Louis Community Health Board for the year ending December 31, 2020.

Sibley County (Including the Sibley County Library System) Financial Statements and Management Letter - 12/31/20

/media/clcjcco3/sibleycountyincllibrarysystemfsml_20_report.pdf

OSA-issued audit report for Sibley County (Including the Sibley County Library System) for the year ending December 31, 2020.

Pope County Housing and Redevelopment Authority/Economic Development Authority Financial Statements and Management Letter - 12/31/20

/media/oqtjsc4n/popecountyhra-edafsml_20_report.pdf

OSA-issued audit report for the Pope County Housing and Redevelopment Authority/Economic Development Authority for the year ending December 31, 2020.

Kandiyohi County Financial Statements and Management Letter - 12/31/20

/media/swifzdvj/kandiyohicountyfsml_20_report.pdf

OSA-issued audit report for Kandiyohi County for the year ending December 31, 2020.

Winona County Financial Statements and Management Letter - 12/31/20

/media/2rdnsyg5/winonacountyfsml_20_report.pdf

OSA-issued audit report for Winona County for the year ending December 31, 2020.

Watonwan County Financial Statements and Management Letter - 12/31/20

/media/w20jb1nv/watonwancountyfsml_20_report.pdf

OSA-issued audit report for Watonwan County for the year ending December 31, 2020.

Stearns County Management Letter - 12/31/20

/media/s4ohmdsl/stearnscountyml_20_report.pdf

OSA-issued audit report for Stearns County for the year ending December 31, 2020.

Cook County Financial Statements and Management Letter - 12/31/20

/media/q3sppujm/cookcountyfsml_20_report.pdf

OSA-issued audit report for Cook County for the year ending December 31, 2020.

Rainbow Rider Financial Statements and Management Letter - 12/31/20

/media/1v2hbktz/rainbowriderfsml_20_report.pdf

OSA-issued audit report for Rainbow Rider for the year ending December 31, 2020.

Mahnomen County Financial Statements and Management Letter - 12/31/20

/media/51ueg2gk/mahnomencountyfsml_20_report.pdf

OSA-issued audit report for Mahnomen County for the year ending December 31, 2020.

Traverse County Financial Statements and Management Letter - 12/31/20

/media/i5mhmsdy/traversecountyfsml_20_report.pdf

OSA-issued audit report for Traverse County for the year ending December 31, 2020.

Faribault County (Including Faribault County Economic Development Authority) Financial Statements and Management Letter - 12/31/20

/media/j31ngrjm/faribaultcountyincledafsml_20_report.pdf

OSA-issued audit report for Faribault County (Including Faribault County Economic Development Authority) for the year ending December 31, 2020.

Murray County (Including the Shetek Area Water and Sewer Commission) Financial Statements and Management Letter - 12/31/20

/media/r2vnbqz3/murraycountyinclsawsfsml_20_report.pdf

OSA-issued audit report for Murray County (Including the Shetek Area Water and Sewer Commission) for the year ending December 31, 2020.

Houston County Financial Statements and Management Letter - 12/31/20

/media/dtulwgtc/houstoncountyfsml_20_report.pdf

OSA-issued audit report for Houston County for the year ending December 31, 2020.

Chippewa County Financial Statements and Management Letter - 12/31/20

/media/mo4dlksu/chippewacountyfsml_20_report.pdf

OSA-issued audit report for Chippewa County for the year ending December 31, 2020.

Carlton County Financial Statements and Management Letter - 12/31/20

/media/cp1l15r2/carltoncountyfsml_20_report.pdf

OSA-issued audit report for Carlton County for the year ending December 31, 2020.

Cass County Management Letter - 12/31/20

/media/q2hbs3ue/casscountyml_20_report.pdf

OSA-issued audit report for Cass County for the year ending December 31, 2020.

Chisago County Management Letter - 12/31/20

/media/hvmnhdnb/chisagocountyml_20_report.pdf

OSA-issued audit report for Chisago County for the year ending December 31, 2020.

Cottonwood County Financial Statements and Management Letter - 12/31/20

/media/z43he0oo/cottonwoodcountyfsml_20_report.pdf

OSA-issued audit report for Cottonwood County for the year ending December 31, 2020.

Pope County Financial Statements and Management Letter - 12/31/20

/media/1klltwvb/popecountyfsml_20_report.pdf

OSA-issued audit report for Pope County for the year ending December 31, 2020.

Lake County Housing and Redevelopment Authority Financial Statements and Management Letter - 12/31/20

/media/5a5petvf/lakecountyhrafsml_20_report.pdf

OSA-issued audit report for the Lake County Housing and Redevelopment Authority for the year ending December 31, 2020.

Prairie Lakes Municipal Solid Waste Authority Financial Statements and Management Letter - 12/31/20

/media/e2afujn2/prairielakesmunicipalsolidwasteauthorityfsml_20_report.pdf

OSA-issued audit report for the Prairie Lakes Municipal Solid Waste Authority for the year ending December 31, 2020.

Meeker-McLeod-Sibley Community Health Services Financial Statements and Management Letter - 12/31/20

/media/st4bgqv4/meeker-mcleod-sibleychsfsml_20_report.pdf

OSA-issued audit report for the Meeker-McLeod-Sibley Community Health Services for the year ending December 31, 2020.

Faribault-Martin County Transit Board Financial Statements and Management Letter - 12/31/20

/media/4cubszyq/faribault-martincountytransitboardfsml_20_report.pdf

OSA-issued audit report for the Faribault-Martin County Transit Board for the year ending December 31, 2020.

Meeker County (Including the Economic Development Authority) Financial Statements and Management Letter - 12/31/20

/media/rked3drf/meekercountyincledafsml_20_report.pdf

OSA-issued audit report for Meeker County (Including the Economic Development Authority) for the year ending December 31, 2020.

Central Minnesota Violent Offender Task Force Financial Statements and Management Letter - 12/31/20

/media/0ffnvt5b/centralminnesotaviolentoffendertaskforcefsml_20_report.pdf

OSA-issued audit report for Central Minnesota Violent Offender Task Force for the year ending December 31, 2020.

Hubbard County Financial Statements and Management Letter - 12/31/20

/media/db1lvwfe/hubbardcountyfsml_20_report.pdf

OSA-issued audit report for Hubbard County for the year ending December 31, 2020.

Arrowhead Regional Corrections Financial Statements and Management Letter - 12/31/20

/media/jgjirn3s/arrowheadregionalcorrectionsfsml_20_report.pdf

OSA-issued audit report for Arrowhead Regional Corrections for the year ending December 31, 2020.

Saint Louis and Lake Counties Regional Railroad Authority Financial Statements and Management Letter - 12/31/20

/media/kzummiga/stlouisandlakecountiesregionalrailroadauthorityfsml_20_report.pdf

OSA-issued audit report for the Saint Louis and Lake Counties Regional Railroad Authority for the year ending December 31, 2020.

Lake County Financial Statements and Management Letter - 12/31/20

/media/wmwpdjuf/lakecountyfsml_20_report.pdf

OSA-issued audit report for Lake County for the year ending December 31, 2020.

Southern Prairie Community Care Financial Statements and Management Letter - 12/31/20

/media/0jfht5sk/southernprairiecommunitycarefsml_20_report.pdf

OSA-issued audit report for the Southern Prairie Community Care for the year ending December 31, 2020.

Otter Tail County (Including the Community Development Agency) Financial Statements and Management Letter - 12/31/20

/media/2jfn0v02/ottertailcountyinclcdafsml_20_report.pdf

OSA-issued audit report for Otter Tail County (Including the Community Development Agency) for the year ending December 31, 2020.

Grant County Financial Statements and Management Letter - 12/31/20

/media/ev4k4nva/grantcountyfsml_20_report.pdf

OSA-issued audit report for Grant County for the year ending December 31, 2020.

Mille Lacs County Financial Statements and Management Letter - 12/31/20

/media/0rdjqu21/millelacscountyfsml_20_report.pdf

OSA-issued audit report for Mille Lacs County for the year ending December 31, 2020.

Polk County Financial Statements and Management Letter - 12/31/20

/media/omrlm5iv/polkcountyfsml_20_report.pdf

OSA-issued audit report for Polk County for the year ending December 31, 2020.

Minnesota Counties Information Systems Financial Statements and Management Letter - 12/31/20

/media/uualvllw/mcisfsml_20_report.pdf

OSA-issued audit report for the Minnesota Counties Information Systems for the year ending December 31, 2020.

Brown-Nicollet Community Health Services Financial Statements and Management Letter - 12/31/20

/media/qzoae5yo/brown-nicolletcommunityhealthservicesfsml_20_report.pdf

OSA-issued audit report for the Brown-Nicollet Community Health Services for the year ending December 31, 2020.

Clay County Management Letter - 12/31/20

/media/c4cl0mee/claycountyml_20_report.pdf

OSA-issued audit report for Clay County for the year ending December 31, 2020.

Pike Lake Area Wastewater Collection System Financial Statements and Management Letter - 12/31/20

/media/kgvldkhh/pikelakeareawastewatercollectionsystemfsml_20_report.pdf

OSA-issued audit report for the Pike Lake Area Wastewater Collection System for the year ending December 31, 2020.

Wadena County Financial Statements and Management Letter - 12/31/20

/media/2pldr1cp/wadenacountyfsml_20_report.pdf

OSA-issued audit report for Wadena County for the year ending December 31, 2020.

Community Housing Resources Financial Statements and Management Letter - 12/31/20

/media/5ekfeew3/communityhousingresourcesfsml_20_report.pdf

OSA-issued audit report for Community Housing Resources, a component unit of the Minneapolis Public Housing Authority, for the year ending December 31, 2020.

Martin County Management Letter - 12/31/20

/media/a5pnljdu/martincountyml_20_report.pdf

OSA-issued audit report for Martin County for the year ending December 31, 2020.

McLeod County Financial Statements and Management Letter - 12/31/20

/media/zqxbfke5/mcleodcountyfsml_20_report.pdf

OSA-issued audit report for McLeod County for the year ending December 31, 2020.

Minneapolis Public Housing Authority Financial Statements and Management Letter - 12/31/20

/media/dyefhhnq/mphafsml_20_report.pdf

OSA-issued audit report for the Minneapolis Public Housing Authority for the year ending December 31, 2020.

Putting All Communities Together for Families Collaborative Financial Statements and Management Letter - 12/31/20

/media/rdzp02io/pactfsml_20_report.pdf

OSA-issued audit report for the Putting All Communities Together for Families Collaborative for the year ending December 31, 2020.

East Central Solid Waste Commission Financial Statements and Management Letter - 12/31/20

/media/mskdni5j/eastcentralsolidwastecommissionfsml_20_report.pdf

OSA-issued audit report for the East Central Solid Waste Commission for the year ending December 31, 2020.

Minneapolis Public Housing Authority Financial Data Schedule Agreed-Upon Procedures - 12/31/20

/media/az2hyeob/mphafdshudreacaup_20_report.pdf

OSA-issued audit report for the Minneapolis Public Housing Authority Financial Data Schedule for the year ending December 31, 2020.

Tri-County Solid Waste Management Commission Financial Statements and Management Letter - 12/31/20

/media/qodl405z/tri-countysolidwastemanagementcommissionfsml_20_report.pdf

OSA-issued audit report for the Tri-County Solid Waste Management Commission for the year ending December 31, 2020.

Otter Tail County Housing and Redevelopment Authority Financial Statements and Management Letter - 12/31/20

/media/kb2lu00m/ottertailcountyhrafsml_20_report.pdf

OSA-issued audit report for the Otter Tail County Housing and Redevelopment Authority for the year ending December 31, 2020.

Otter Tail County Housing and Redevelopment Authority Financial Data Schedule Agreed Upon Procedures - 12/31/20

/media/4wflujhb/ottertailcountyhrafdsaup_20_report.pdf

OSA-issued audit report for the Otter Tail County Housing and Redevelopment Authority for the year ending December 31, 2020.

Dodge County Financial Statements and Management Letter - 12/31/20

/media/rb0d5j5k/dodgecountyfsml_20_report.pdf

OSA-issued audit report for Dodge County for the year ending December 31, 2020.

Olmsted County Sheriff's Office and the City of Rochester Police Department Agreed-Upon Procedures - 10/01/20

/media/a0sbchvw/olmstedcountysheriff-sofficeandthecityofrochesterpolicedepartmentaup_20_report.pdf

OSA-issued Agreed-Upon Procedures for the Olmsted County Sheriff's Office and the City of Rochester Police Department as of October 1, 2020.

TIF Codes for County Auditors

/training-guidance/guidance/tif-topics-articles/tif-codes-for-county-auditors/

Saint Paul Teachers' Retirement Fund Association Financial Statements and Management Letter - 6/30/20

/media/ljkdtfn5/stpaulteachers-retirementfundassociationfsml_20_report.pdf

OSA-issued audit report for the Saint Paul Teachers' Retirement Fund Association for the year ending June 30, 2020.

State Auditor Julie Blaha Releases 2020 County Budgets Summary Report - May 20, 2020

/news/updates/press-releases-articles/2020/state-auditor-julie-blaha-releases-2020-county-budgets-summary-report-may-20-2020/

State Auditor Julie Blaha Releases 2020 County Budgets Summary Report - May 20, 2020

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Special Districts - April 30, 2020

/news/updates/press-releases-articles/2020/state-auditor-julie-blaha-releases-annual-financial-report-on-minnesota-special-districts-april-30-2020/

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Special Districts - April 30, 2020

Spirit Mountain Recreation Area Authority Financial Statements and Management Letter - 4/30/20

/media/3akjhbsr/spiritmountainrecreationareaauthorityfsml_20_report.pdf

OSA-issued audit report for the Spirit Mountain Recreation Area Authority for the year ending April 30, 2020.

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Counties - March 31, 2020

/news/updates/press-releases-articles/2020/state-auditor-julie-blaha-releases-annual-financial-report-on-minnesota-counties-march-31-2020/

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Counties - March 31, 2020

State Auditor Julie Blaha Releases Volunteer Fire Relief Association Financial and Investment Report - March 26, 2020

/news/updates/press-releases-articles/2020/state-auditor-julie-blaha-releases-volunteer-fire-relief-association-financial-and-investment-report-march-26-2020/

State Auditor Julie Blaha Releases Volunteer Fire Relief Association Financial and Investment Report - March 26, 2020

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Cities - March 11, 2020

/news/updates/press-releases-articles/2020/state-auditor-julie-blaha-releases-annual-financial-report-on-minnesota-cities-march-11-2020/

State Auditor Julie Blaha Releases Annual Financial Report on Minnesota Cities - March 11, 2020

Washington County Sheriff's Office Automated License Plate Readers Agreed-Upon Procedures - 2/13/20

/media/ec1jacee/washingtoncountysheriffsofficeaup_20_report.pdf

OSA-issued Agreed-Upon Procedures for the Washington County Sheriff's Office Automated License Plate Readers (ALPR) as of February 13, 2020.

Hennepin County Sheriff's Office Agreed-Upon Procedures - 1/14/20

/media/2ysiqswn/hennepincountysheriff-sofficeaup_20_report.pdf

OSA-issued Agreed-Upon Procedures for the Hennepin County Sheriff's Office as of January 14, 2020.

2019 Minnesota County Finances Report - Report

/media/lijbetvz/county_19_report.pdf

County Finances Report

2019 Minnesota County Finances Report - Raw Data

/media/e23lhrsr/county_19_data.xlsx

County Finances Report Raw Data

2019 Minnesota County Summary Budget Data Together with 2018 Revised Summary Budget Data

/media/1dhbti3u/cobudget_19_report.pdf

2019 Financial and Investment Report of Volunteer Fire Relief Associations

/media/zc1flbok/2019-financial-and-investment-report-of-volunteer-fire-relief-associations.pdf

2019 Financial and Investment Report of Volunteer Fire Relief Associations

Anoka County Management Letter - 12/31/19

/media/l33o1vky/anokacountyml_19_report.pdf

OSA-issued audit report for Anoka County for the year ending December 31, 2019.

Arrowhead Regional Corrections Financial Statements and Management Letter - 12/31/19

/media/qlgf044g/arrowheadregionalcorrectionsfsml_19_report.pdf

OSA-issued audit report for Arrowhead Regional Corrections for the year ending December 31, 2019.

Bloomington Fire Department Relief Association Financial Statements and Management Letter - 12/31/19

/media/tzdgqggq/bloomingtonfiredepartmentreliefassociationfsml_19_report.pdf

OSA-issued audit report for Bloomington Fire Department Relief Association for the year ending December 31, 2019.

Carlton, Cook, Lake, and Saint Louis Community Health Board Financial Statements and Management Letter - 12/31/19

/media/sehhr2eg/carltoncooklakeandstlouischbfsml_19_report.pdf

OSA-issued audit report for Carlton, Cook, Lake, and Saint Louis Community Health Board for the year ending December 31, 2019.

Cass County Management Letter - 12/31/19

/media/mh1ec3ny/casscountyml_19_report.pdf

OSA-issued audit report for Cass County for the year ending December 31, 2019.

Chippewa County Financial Statements and Management Letter - 12/31/19

/media/dsbpo02g/chippewacountyfsml_19_report.pdf

OSA-issued audit report for Chippewa County for the year ending December 31, 2019.

Cook County and Grand Marais Joint Economic Development Authority Financial Statements and Management Letter - 12/31/19

/media/1n4lmgin/cookcountyandgrandmaraisjointedafsml_19_report.pdf

OSA-issued audit report for Cook County and Grand Marais Joint Economic Development Authority for the year ending December 31, 2019.

Cook County Financial Statements and Management Letter - 12/31/19

/media/v0ffers4/cookcountyfsml_19_report.pdf

OSA-issued audit report for Cook County for the year ending December 31, 2019.

Duluth Entertainment and Convention Center Authority Financial Statements and Management Letter - 12/31/19

/media/wqvjgd2w/duluthentertainmentandconventioncenterauthorityfsml_19_report.pdf

OSA-issued audit report for Duluth Entertainment and Convention Center for the year ending December 31, 2019.

Duluth Transit Authority Financial Statements and Management Letter - 12/31/19

/media/ysldc0qs/duluthtransitauthorityfsml_19_report.pdf

OSA-issued audit report for Duluth Transit Authority for the year ending December 31, 2019.

Houston County Financial Statements and Management Letter - 12/31/19

/media/tgxnzdgt/houstoncountyfsml_19_report.pdf

OSA-issued audit report for Houston County for the year ending December 31, 2019.

Hubbard County Financial Statements and Management Letter - 12/31/19

/media/5lhbqqv0/hubbardcountyfsml_19_report.pdf

OSA-issued audit report for Hubbard County for the year ending December 31, 2019.

Isanti County Management Letter - 12/31/19

/media/rxndzrkg/isanticountyml_19_report.pdf

OSA-issued audit report for Isanti County for the year ending December 31, 2019.

Kandiyohi-Renville Community Health Board Financial Statements and Management Letter - 12/31/19

/media/2qjlv0ef/kandiyohi-renvillecommunityhealthboardfsml_19_report.pdf

OSA-issued audit report for Kandiyohi-Renville Community Health Board for the year ending December 31, 2019.

Kandiyohi County Financial Statements and Management Letter - 12/31/19

/media/m5ek0cce/kandiyohicountyfsml_19_report.pdf

OSA-issued audit report for Kandiyohi County for the year ending December 31, 2019.

Mahnomen County Financial Statements and Management Letter - 12/31/19

/media/1ksf2rqj/mahnomencountyfsml_19_report.pdf

OSA-issued audit report for Mahnomen County for the year ending December 31, 2019.

McLeod County Financial Statements and Management Letter - 12/31/19

/media/wb4ck4of/mcleodcountyfsml_19_report.pdf

OSA-issued audit report for McLeod County for the year ending December 31, 2019.

Meeker-McLeod-Sibley Community Health Services Financial Statements and Management Letter - 12/31/19

/media/pl0pnydn/meeker-mcleod-sibleychsfsml_19_report.pdf

OSA-issued audit report for Meeker-McLeod-Sibley Community Health Services for the year ending December 31, 2019.

Meeker County (Including the Economic Development Authority) Financial Statements and Management Letter - 12/31/19

/media/3eynt45z/meekercountyincledafsml_19_report.pdf

OSA-issued audit report for Meeker County (Including the Economic Development Authority) for the year ending December 31, 2019.

Metropolitan Council Housing and Redevelopment Authority Financial Data Schedule - 12/31/19

/media/n5bjplfq/metcouncilhrafdsfds_19_report.pdf

OSA-issued audit report for Metropolitan Council Housing and Redevelopment Authority for the year ending December 31, 2019.

Mille Lacs County Financial Statements and Management Letter - 12/31/19

/media/k3amwckf/millelacscountyfsml_19_report.pdf

OSA-issued audit report for Mille Lacs County for the year ending December 31, 2019.

Minneapolis General Agency Reserve Fund System Financial Statements and Management Letter - 12/31/19

/media/3sclv1kg/minneapolisgarfsfsml_19_report.pdf

OSA-issued audit report for Minneapolis General Agency Reserve Fund System for the year ending December 31, 2019.

Minnesota Valley Regional Rail Authority Financial Statements and Management Letter - 12/31/19

/media/aaqmkedn/minnesotavalleyregionalrailauthorityfsml_19_report.pdf

OSA-issued audit report for Minnesota Valley Regional Rail Authority for the year ending December 31, 2019.

Minnesota Prairie County Alliance Financial Statements and Management Letter - 12/31/19

/media/hg5hgx43/mnprairiefsml_19_report.pdf

OSA-issued audit report for Minnesota Prairie County Alliance for the year ending December 31, 2019.

Morrison County (Including the Rural Development Finance Authority) Financial Statements and Management Letter - 12/31/19

/media/jvggqmvz/morrisoncountyinclrdfafsml_19_report.pdf

OSA-issued audit report for Morrison County (Including the Rural Development Finance Authority) for the year ending December 31, 2019.

Minneapolis Public Housing Authority Financial Statements and Management Letter - 12/31/19

/media/qqzbx5yp/mphafsml_19_report.pdf

OSA-issued audit report for Minneapolis Public Housing Authority for the year ending December 31, 2019.

Nicollet County Financial Statements and Management Letter - 12/31/19

/media/ok5ehoeq/nicolletcountyfsml_19_report.pdf

OSA-issued audit report for Nicollet County for the year ending December 31, 2019.

Norman County Financial Statements and Management Letter - 12/31/19

/media/pdwdippe/normancountyfsml_19_report.pdf

OSA-issued audit report for Norman County for the year ending December 31, 2019.

Otter Tail County (Including the Community Development Agency) Financial Statements and Management Letter - 12/31/19

/media/zjfde0qt/ottertailcountyinccdafsml_19_report.pdf

OSA-issued audit report for Otter Tail County (Including the Community Development Agency) for the year ending December 31, 2019.

Partnership4Health Community Health Board Financial Statements and Management Letter - 12/31/19

/media/pkjeq4rx/partnership4healthfsml_19_report.pdf

OSA-issued audit report for Partnership4Health Community Health Board for the year ending December 31, 2019.

Pine County Financial Statements and Management Letter - 12/31/19

/media/tsbfpznq/pinecountyfsml_19_report.pdf

OSA-issued audit report for Pine County for the year ending December 31, 2019.

Polk County Financial Statements and Management Letter - 12/31/19

/media/ha5ft0z0/polkcountyfsml_19_report.pdf

OSA-issued audit report for Polk County for the year ending December 31, 2019.

Pope County Financial Statements and Management Letter - 12/31/19

/media/ctvhpr1k/popecountyfsml_19_report.pdf

OSA-issued audit report for Pope County for the year ending December 31, 2019.

Pope County Housing and Redevelopment Authority/Economic Development Authority Financial Statements and Management Letter - 12/31/19

/media/1o5dxeww/popecountyhra-edafsml_19_report.pdf

OSA-issued audit report for Pope County Housing and Redevelopment Authority/Economic Development Authority for the year ending December 31, 2019.

Prairie Lakes Municipal Solid Waste Authority Financial Statements and Management Letter - 12/31/19

/media/5djd41q1/prairielakesfsml_19_report.pdf

OSA-issued audit report for Prairie Lakes Municipal Solid Waste Authority for the year ending December 31, 2019.

Rainbow Rider Financial Statements and Management Letter - 12/31/19

/media/5pfhxlau/rainbowriderfsml_19_report.pdf

OSA-issued audit report for Rainbow Rider for the year ending December 31, 2019.

Ramsey County Management Letter - 12/31/19

/media/ak3nl5qh/ramseycountyml_19_report.pdf

OSA-issued audit report for Ramsey County for the year ending December 31, 2019.

Redwood County Financial Statements and Management Letter - 12/31/19

/media/sn4bbp3z/redwoodcountyfsml_19_report.pdf

OSA-issued audit report for Redwood County for the year ending December 31, 2019.

Scott County Management Letter - 12/31/19

/media/xjsjsoad/scottcountyml_19_report.pdf

OSA-issued audit report for Scott County for the year ending December 31, 2019.

Sibley County (Including the Sibley County Library System) Financial Statements and Management Letter - 12/31/19

/media/akugrsan/sibleycountyincllibrarysystemfsml_19_report.pdf

OSA-issued audit report for Sibley County (Including the Sibley County Library System) for the year ending December 31, 2019.

Southwest Health and Human Services Financial Statements and Management Letter - 12/31/19

/media/d4bhh4g3/southwesthealthandhumanservicesfsml_19_report.pdf

OSA-issued audit report for Southwest Health and Human Services for the year ending December 31, 2019.

Stearns County Management Letter - 12/31/19

/media/34pn1nwk/stearnscountyml_19_report.pdf

OSA-issued audit report for Stearns County for the year ending December 31, 2019.

Watonwan County Financial Statements and Management Letter - 12/31/19

/media/awmjqhah/watonwancountyfsml_19_report.pdf

OSA-issued audit report for Watonwan County for the year ending December 31, 2019.

Wilkin County Financial Statements and Management Letter - 12/31/19

/media/wlrpb4yu/wilkincountyfsml_19_report.pdf

OSA-issued audit report for Wilkin County for the year ending December 31, 2019.

Winona County Financial Statements and Management Letter - 12/31/19

/media/hrlnxtkn/winonacountyfsml_19_report.pdf

OSA-issued audit report for Winona County for the year ending December 31, 2019.

Faribault-Martin County Transit Board Financial Statements and Management Letter - 12/31/19

/media/w2uhi2pn/faribault-martincountytransitboardfsml_19_report.pdf

OSA-issued audit report for Faribault-Martin County Transit Board for the year ending December 31, 2019.

Faribault County (Including Faribault County Economic Development Authority) Financial Statements and Management Letter - 12/31/19

/media/bknn2pu1/faribaultcountyincledafsml_19_report.pdf

OSA-issued audit report for Faribault County (Including Faribault County Economic Development Authority) for the year ending December 31, 2019.

Southern Prairie Community Care Financial Statements and Management Letter - 12/31/19

/media/52enwbed/southernprairiecommunitycarefsml_19_report.pdf

OSA-issued audit report for Southern Prairie Community Care for the year ending December 31, 2019.

Martin County Management Letter - 12/31/19

/media/1pteqzo3/martincountyml_19_report.pdf

OSA-issued audit report for Martin County for the year ending December 31, 2019.

Grant County Financial Statements and Management Letter - 12/31/19rts

/media/onsbxo3d/grantcountyfsml_19_report.pdf

OSA-issued audit report for Grant County for the year ending December 31, 2019.

Dodge County Financial Statements and Management Letter - 12/31/19

/media/ylulorjc/dodgecountyfsml_19_report.pdf

OSA-issued audit report for Dodge County for the year ending December 31, 2019.

Putting All Communities Together for Families Collaborative Financial Statements and Management Letter - 12/31/19

/media/hwfmun3q/pactfsml_19_report.pdf

OSA-issued audit report for Putting All Communities Together for Families Collaborative for the year ending December 31, 2019.

Wadena County Financial Statements and Management Letter - 12/31/19

/media/jztlyocm/wadenacountyfsml_19_report.pdf

OSA-issued audit report for Wadena County for the year ending December 31, 2019.

Murray County (Including the Shetek Area Water and Sewer Commission) Financial Statements and Management Letter - 12/31/19

/media/4z2nnhvc/murraycountyinclsawsfsml_19_report.pdf

OSA-issued audit report for Murray County (Including the Shetek Area Water and Sewer Commission) for the year ending December 31, 2019.

Pike Lake Area Wastewater Collection System Financial Statements and Management Letter - 12/31/19

/media/bujdcfxd/pikelakeareawastewatercollectionsystemfsml_19_report.pdf

OSA-issued audit report for Pike Lake Area Wastewater Collection System for the year ending December 31, 2019.

Traverse County Financial Statements and Management Letter - 12/31/19

/media/2yaotuqo/traversecountyfsml_19_report.pdf

OSA-issued audit report for Traverse County for the year ending December 31, 2019.

Saint Louis and Lake Counties Regional Railroad Authority Financial Statements and Management Letter - 12/31/19

/media/uxvc3hiy/stlouisandlakecountiesregionalrailroadauthorityfsml_19_report.pdf

OSA-issued audit report for Saint Louis and Lake Counties Regional Railroad Authority for the year ending December 31, 2019.

Carlton County Financial Statements and Management Letter - 12/31/19

/media/3enleq0v/carltoncountyfsml_19_report.pdf

OSA-issued audit report for Carlton County for the year ending December 31, 2019.

East Central Solid Waste Commission Financial Statements and Management Letter - 12/31/19

/media/ttkfd2un/eastcentralsolidwastecommissionfsml_19_report.pdf

OSA-issued audit report for East Central Solid Waste Commission for the year ending December 31, 2019.

Clay County Management Letter - 12/31/19

/media/e40n5crx/claycountyml_19_report.pdf

OSA-issued audit report for Clay County for the year ending December 31, 2019.

Cottonwood County Financial Statements and Management Letter - 12/31/19

/media/qltc4nvi/cottonwoodcountyfsml_19_report.pdf

OSA-issued audit report for Cottonwood County for the year ending December 31, 2019.

Lake County Financial Statements and Management Letter - 12/31/19

/media/hzbixsbj/lakecountyfsml_19_report.pdf

OSA-issued audit report for Lake County for the year ending December 31, 2019.

Brown-Nicollet Community Health Services Financial Statements and Management Letter - 12/31/19

/media/enslifz1/brown-nicolletcommunityhealthservicesfsml_19_report.pdf

OSA-issued audit report for Brown-Nicollet Community Health Services for the year ending December 31, 2019.

Central Minnesota Violent Offender Task Force Financial Statements and Management Letter - 12/31/19

/media/vhzfcbam/centralminnesotaviolentoffendertaskforcefsml_19_report.pdf

OSA-issued audit report for Central Minnesota Violent Offender Task Force for the year ending December 31, 2019.

Knife River-Larsmont Sanitary District Financial Statements and Management Letter - 12/31/19

/media/125jnm5w/kniferiver-larsmontsanitarydistrictfsml_19_report.pdf

OSA-issued audit report for Knife River-Larsmont Sanitary District for the year ending December 31, 2019.

Lake County Housing and Redevelopment Authority Financial Statements and Management Letter - 12/31/19

/media/dkdagja1/lakecountyhrafsml_19_report.pdf

OSA-issued audit report for Lake County Housing and Redevelopment Authority for the year ending December 31, 2019.

Duluth Airport Authority Financial Statements and Management Letter - 12/31/19

/media/nfpcgrhu/duluthairportauthorityfsml_19_report.pdf

OSA-issued audit report for Duluth Airport Authority for the year ending December 31, 2019.

Olmsted County Sheriff's Office Agreed-Upon Procedures - 10/23/19

/media/yc3d4qbe/olmstedcountysheriff-sofficeaup_19_report.pdf

OSA-issued Agreed-Upon Procedures for the Olmsted County Sheriff's Office as of October 23, 2019.

State Auditor Julie Blaha Releases Financial Report on Minnesota’s Special Districts - August 8, 2019

/media/lwzmpn42/specialdistricts2017reportpress.pdf

Tax Increment Financing County Guide - July 2019

/media/3xndsnaf/countyguide_19_report.pdf

Saint Paul Teachers' Retirement Fund Association Financial Statements and Management Letter - 6/30/19

/media/h4tpwitd/stpaulteachers-retirementfundassociationfsml_19_report.pdf

OSA-issued audit report for Saint Paul Teachers' Retirement Fund Association for the year ending June 30, 2019.

Spirit Mountain Recreation Area Authority Financial Statements and Management Letter - 4/30/19

/media/2tsdtnoy/spiritmountainrecreationareaauthorityfsml_19_report.pdf

OSA-issued audit report for Spirit Mountain Recreation Area Authority for the year ending April 30, 2019.

State Auditor Julie Blaha Releases Annual County Finances Report - April 9, 2019

/media/r2yjfqwj/countyfinances2017reportpress.pdf

Washington County Sheriff's Office Body Worn Cameras Agreed-Upon Procedures - 3/29/19

/media/r0cgus2l/washingtoncountysheriff-sofficeaup_19_report.pdf

OSA-issued Agreed-Upon Procedures for the Washington County Sheriff's Office Body Worn Cameras as of March 29, 2019.

Swift County Sheriff's Office Agreed-Upon Procedures - 3/1/19

/media/4awfgi41/swiftcountysheriff-sofficeaup_19_report.pdf

OSA-issued Agreed-Upon Procedures for Swift County Sheriff's Office as of March 1, 2019.

2018 Minnesota County Summary Budget Data Together with 2017 Revised Summary Budget Data

/media/vb2infcm/cobudget_18_report.pdf

2018 Minnesota County Finances Report - Raw Data

/media/ramdneh2/cored_18_data.xlsx

Minnesota County Finances Report Raw Data

2018 Minnesota County Finances Report - Report

/media/zkinxflw/county_18_report_final.pdf

Minnesota County Finances Report

2018 Financial and Investment Report of Volunteer Fire Relief Associations

/media/orbl3axj/vfra18report.pdf

2018 Financial and Investment Report of Volunteer Fire Relief Associations

Anoka County Management Letter - 12/31/18

/media/nuxhuhfw/anokacountyml_18_report.pdf

OSA-issued audit report for Anoka County for the year ending December 31, 2018.

Arrowhead Regional Corrections Financial Statements and Management Letter - 12/31/18

/media/b34ciedw/arrowheadregionalcorrectionsfsml_18_report.pdf

OSA-issued audit report for Arrowhead Regional Corrections for the year ending December 31, 2018.

Bloomington Fire Department Relief Association Financial Statements and Management Letter - 12/31/18

/media/ciakvury/bloomingtonfiredepartmentreliefassociationfsml_18_report.pdf

OSA-issued audit report for the Bloomington Fire Department Relief Association for the year ending December 31, 2018.

Blue Earth County Management Letter - 12/31/18

/media/fnkoqcjt/blueearthcountyml_18_report.pdf

OSA-issued audit report for Blue Earth County for the year ending December 31, 2018.

Brown-Nicollet Community Health Services Financial Statements and Management Letter - 12/31/18

/media/z0peckew/brown-nicolletcommunityhealthservicesfsml_18_report.pdf

OSA-issued audit report for the Brown-Nicollet Community Health Services for the year ending December 31, 2018.

Brown County Financial Statements and Management Letter - 12/31/18

/media/o0fdyyrv/browncountyfsml_18_report.pdf

OSA-issued audit report for Brown County for the year ending December 31, 2018.

Carlton, Cook, Lake, and Saint Louis Community Health Board Financial Statements and Management Letter - 12/31/18

/media/1isozm00/carltoncooklakeandstlouischbfsml_18_report.pdf

OSA-issued audit report for the Carlton, Cook, Lake, and Saint Louis Community Health Board for the year ending December 31, 2018.

Carlton County Financial Statements and Management Letter - 12/31/18

/media/jvidhasg/carltoncountyfsml_18_report.pdf

OSA-issued audit report for Carlton County for the year ending December 31, 2018.

Cass County Management Letter - 12/31/18

/media/hajpn2r3/casscountyml_18_report.pdf

OSA-issued audit report for Cass County for the year ending December 31, 2018.

Central Minnesota Violent Offender Task Force Financial Statements and Management Letter - 12/31/18

/media/3o0j4xjj/centralminnesotaviolentoffendertaskforcefsml_18_report.pdf

OSA-issued audit report for the Central Minnesota Violent Offender Task Force for the year ending December 31, 2018.

Central Minnesota Emergency Medical Services Region Financial Statements and Management Letter - 12/31/18

/media/5u0mbifx/centralmnemsregionfsml_18_report.pdf

OSA-issued audit report for the Central Minnesota Emergency Medical Services Region for the year ending December 31, 2018.

Chippewa County Financial Statements and Management Letter - 12/31/18

/media/cnfngfzp/chippewacountyfsml_18_report.pdf

OSA-issued audit report for Chippewa County for the year ending December 31, 2018.

Chisago County Management Letter - 12/31/18

/media/ffrhgwid/chisagocountyml_18_report.pdf

OSA-issued audit report for Chisago County for the year ending December 31, 2018.

Clay County Management Letter - 12/31/18

/media/iezbkuo5/claycountyml_18_report.pdf

OSA-issued audit report for Clay County for the year ending December 31, 2018.

Cook County and Grand Marais Joint Economic Development Authority Financial Statements and Management Letter - 12/31/18

/media/ioelfwox/cookcountyandgrandmaraisjointedafsml_18_report.pdf

OSA-issued audit report for the Cook County and Grand Marais Joint Economic Development Authority for the year ending December 31, 2018.

Cook County Financial Statements and Management Letter - 12/31/18

/media/knunipgd/cookcountyfsml_18_report.pdf

OSA-issued audit report for Cook County for the year ending December 31, 2018.

Cottonwood County Financial Statements and Management Letter - 12/31/18

/media/3yun1bpy/cottonwoodcountyfsml_18_report.pdf

OSA-issued audit report for Cottonwood County for the year ending December 31, 2018.

Dodge County Financial Statements and Management Letter - 12/31/18

/media/l30fqhci/dodgecountyfsml_18_report.pdf

OSA-issued audit report for Dodge County for the year ending December 31, 2018.

Duluth Airport Authority Financial Statements and Management Letter - 12/31/18

/media/b5zk1sqr/duluthairportauthorityfsml_18_report.pdf

OSA-issued audit report for the Duluth Airport Authority for the year ending December 31, 2018.

Duluth Entertainment and Convention Center Authority Financial Statements and Management Letter - 12/31/18

/media/cdbnjbrp/duluthentertainmentandconventioncenterauthorityfsml_18_report.pdf

OSA-issued audit report for the Duluth Entertainment and Convention Center Authority for the year ending December 31, 2018.

Duluth Transit Authority Financial Statements and Management Letter - 12/31/18

/media/a0me5bg5/duluthtransitauthorityfsml_18_report.pdf

OSA-issued audit report for the Duluth Transit Authority for the year ending December 31, 2018.

East Central Solid Waste Commission Financial Statements and Management Letter - 12/31/18

/media/a13hdecd/eastcentralsolidwastecommissionfsml_18_report.pdf

OSA-issued audit report for the East Central Solid Waste Commission for the year ending December 31, 2018.

Faribault-Martin County Transit Board Financial Statements and Management Letter - 12/31/18

/media/0b4awa0z/faribault-martincountytransitboardfsml_18_report.pdf

OSA-issued audit report for the Faribault-Martin County Transit Board for the year ending December 31, 2018.

Faribault County (Including Faribault County Economic Development Authority) Financial Statements and Management Letter - 12/31/18

/media/mm3d1kjn/faribaultcountyincledafsml_18_report.pdf

OSA-issued audit report for the Faribault County (Including Faribault County Economic Development Authority) for the year ending December 31, 2018.

Grant County Financial Statements and Management Letter - 12/31/18

/media/qdepu4yi/grantcountyfsml_18_report.pdf

OSA-issued audit report for Grant County for the year ending December 31, 2018.

Houston County Financial Statements and Management Letter - 12/31/18

/media/okybuclz/houstoncountyfsml_18_report.pdf

OSA-issued audit report for Houston County for the year ending December 31, 2018.

Heritage Park Senior Services Center Financial Statements and Management Letter - 12/31/18

/media/q5el2zma/hpsscfsml_18_report.pdf

OSA-issued audit report for the Heritage Park Senior Services Center for the year ending December 31, 2018.

Hubbard County Financial Statements and Management Letter - 12/31/18

/media/kfrhgmgv/hubbardcountyfsml_18_report.pdf

OSA-issued audit report for Hubbard County for the year ending December 31, 2018.

Isanti County Management Letter - 12/31/18

/media/kojbqd2p/isanticountyml_18_report.pdf

OSA-issued audit report for Isanti County for the year ending December 31, 2018.

Kandiyohi-Renville Community Health Board Financial Statements and Management Letter - 12/31/18

/media/xqnjyydc/kandiyohi-renvillecommunityhealthboardfsml_18_report.pdf

OSA-issued audit report for the Kandiyohi-Renville Community Health Board for the year ending December 31, 2018.

Kandiyohi County Financial Statements and Management Letter - 12/31/18

/media/vmfjupil/kandiyohicountyfsml_18_report.pdf

OSA-issued audit report for Kandiyohi County for the year ending December 31, 2018.

Knife River-Larsmont Sanitary District Financial Statements and Management Letter - 12/31/18

/media/y4amai53/kniferiver-larsmontsanitarydistrictfsml_18_report.pdf

OSA-issued audit report for the Knife River-Larsmont Sanitary District for the year ending December 31, 2018.

Lake County Financial Statements and Management Letter - 12/31/18

/media/5k3k4q2z/lakecountyfsml_18_report.pdf

OSA-issued audit report for Lake County for the year ending December 31, 2018.

Lake County Housing and Redevelopment Authority Financial Statements and Management Letter - 12/31/18

/media/irumnkih/lakecountyhrafsml_18_report.pdf

OSA-issued audit report for Lake County Housing and Redevelopment Authority for the year ending December 31, 2018.

Mahnomen County Financial Statements and Management Letter - 12/31/18

/media/w0vj5ljz/mahnomencountyfsml_18_report.pdf

OSA-issued audit report for Mahnomen County for the year ending December 31, 2018.

Martin County Management Letter - 12/31/18

/media/kzbjnosm/martincountyml_18_report.pdf

OSA-issued audit report for Martin County for the year ending December 31, 2018.

Minnesota Counties Information Systems Financial Statements and Management Letter - 12/31/18

/media/0chitsqq/mcisfsml_18_report.pdf

OSA-issued audit report for the Minnesota Counties Information Systems for the year ending December 31, 2018.

McLeod County Financial Statements and Management Letter - 12/31/18

/media/ghfaadwc/mcleodcountyfsml_18_report.pdf

OSA-issued audit report for McLeod County for the year ending December 31, 2018.

Meeker-McLeod-Sibley Community Health Services Financial Statements and Management Letter - 12/31/18

/media/kj4pj51o/meeker-mcleod-sibleychsfsml_18_report.pdf

OSA-issued audit report for the Meeker-McLeod-Sibley Community Health Services for the year ending December 31, 2018.

Meeker County (Including the Economic Development Authority) Financial Statements and Management Letter - 12/31/18

/media/g2lfzkpl/meekercountyincledafsml_18_report.pdf

OSA-issued audit report for Meeker County (Including the Economic Development Authority) for the year ending December 31, 2018.

Metropolitan Council Housing and Redevelopment Authority Financial Data Schedule - 12/31/18

/media/kfuhl5rt/metcouncilhrafds_18_report.pdf

OSA-issued financial data schedule for the Metropolitan Council Housing and Redevelopment Authority as of December 31, 2018.

Mille Lacs County Financial Statements and Management Letter - 12/31/18

/media/xrapkdgt/millelacscountyfsml_18_report.pdf

OSA-issued audit report for Mille Lacs County for the year ending December 31, 2018.

City of Minneapolis General Agency Reserve Fund System Financial Statements and Management Letter - 12/31/18

/media/nzoh0art/minneapolisgarfsfsml_18_report.pdf

OSA-issued audit report for the City of Minneapolis General Agency Reserve Fund System for the year ending December 31, 2018.

Minnesota Prairie County Alliance Financial Statements and Management Letter - 12/31/18

/media/c41jffm3/mnprairiefsml_18_report.pdf

OSA-issued audit report for the Minnesota Prairie County Alliance for the year ending December 31, 2018.

Morrison County (Including the Rural Development Finance Authority) Financial Statements and Management Letter - 12/31/18

/media/r3xlsuei/morrisoncountyinclrdfafsml_18_report.pdf

OSA-issued audit report for Morrison County (Including the Rural Development Finance Authority) for the year ending December 31, 2018.

Murray County (Including the Shetek Area Water and Sewer Commission) Financial Statements and Management Letter - 12/31/18

/media/ixhnf5ea/murraycountyinclsawsfsml_18_report.pdf

OSA-issued audit report for Murray County (Including the Shetek Area Water and Sewer Commission) for the year ending December 31, 2018.

Nicollet County Financial Statements and Management Letter - 12/31/18

/media/qwwobixm/nicolletcountyfsml_18_report.pdf

OSA-issued audit report for Nicollet County for the year ending December 31, 2018.

Norman County Financial Statements and Management Letter - 12/31/18

/media/aqrfictx/normancountyfsml_18_report.pdf

OSA-issued audit report for Norman County for the year ending December 31, 2018.

Otter Tail County Financial Statements and Management Letter - 12/31/18

/media/3obb2lq2/ottertailcountyfsml_18_report.pdf

OSA-issued audit report for Otter Tail County for the year ending December 31, 2018.

Putting All Communities Together for Families Collaborative Financial Statements and Management Letter - 12/31/18

/media/mv0hbzuj/pactfsml_18_report.pdf

OSA-issued audit report for Putting All Communities Together for Families Collaborative for the year ending December 31, 2018.

Partnership4Health Community Health Board Financial Statements and Management Letter - 12/31/18

/media/g0eblu2j/partnership4healthfsml_18_report.pdf

OSA-issued audit report for the Partnership4Health Community Health Board for the year ending December 31, 2018.

Pike Lake Area Wastewater Collection System Financial Statements and Management Letter - 12/31/18

/media/bzph1aft/pikelakeareawastewatercollectionsystemfsml_18_report.pdf

OSA-issued audit report for Pike Lake Area Wastewater Collection System for the year ending December 31, 2018.

Pine County Management Letter - 12/31/18

/media/4empnnek/pinecountyml_18_report.pdf

OSA-issued audit report for Pine County for the year ending December 31, 2018.

Polk County Financial Statements and Management Letter - 12/31/18

/media/rdhias0i/polkcountyfsml_18_report.pdf

OSA-issued audit report for Polk County for the year ending December 31, 2018.

Pope County Financial Statements and Management Letter - 12/31/18

/media/iqihdcpy/popecountyfsml_18_report.pdf

OSA-issued audit report for Pope County for the year ending December 31, 2018.

Pope County Housing and Redevelopment Authority/Economic Development Authority Financial Statements and Management Letter - 12/31/18

/media/uadiecjz/popecountyhra-edafsml_18_report.pdf

OSA-issued audit report for the Pope County Housing and Redevelopment Authority/Economic Development Authority for the year ending December 31, 2018.

Prairie Lakes Municipal Solid Waste Authority Financial Statements and Management Letter - 12/31/18

/media/m1zdr0mw/prairielakesfsml_18_report.pdf

OSA-issued audit report for Prairie Lakes Sold Waste Authority for the year ending December 31, 2018.

Rainbow Rider Financial Statements and Management Letter - 12/31/18

/media/imobwfbc/rainbowriderfsml_18_report.pdf

OSA-issued audit report for the Rainbow Rider for the year ending December 31, 2018.

Ramsey County Management Letter - 12/31/18

/media/en4djhp1/ramseycountyml_18_report.pdf

OSA-issued audit report for Ramsey County for the year ending December 31, 2018.

Ramsey County Regional Railroad Authority Management Letter - 12/31/18

/media/xq2foxgh/ramseycountyregionalrailroadauthorityml_18_report.pdf

OSA-issued audit report for the Ramsey County Regional Railroad Authority for the year ending December 31, 2018.

Redwood County Financial Statements and Management Letter - 12/31/18

/media/25yfegy2/redwoodcountyfsml_18_report.pdf

OSA-issued audit report for Redwood County for the year ending December 31, 2018.

Scott County Management Letter - 12/31/18

/media/pjybir04/scottcountyml_18_report.pdf

OSA-issued audit report for Scott County for the year ending December 31, 2018.

Sibley County (Including the Sibley County Library System) Financial Statements and Management Letter - 12/31/18

/media/gkaplq00/sibleycountyincllibrarysystemfsml_18_report.pdf

OSA-issued audit report for Sibley County for the year ending December 31, 2018.

Southern Prairie Community Care Financial Statements and Management Letter - 12/31/18

/media/xugblqck/southernprairiecommunitycarefsml_18_report.pdf

OSA-issued audit report for Southern Prairie Community Care for the year ending December 31, 2018.

Southwest Health and Human Services Financial Statements and Management Letter - 12/31/18

/media/l0ffowsw/southwesthealthandhumanservicesfsml_18_report.pdf

OSA-issued audit report for Southwest Health and Human Services for the year ending December 31, 2018.

Spirit Mountain Recreation Area Authority Financial Statements and Management Letter - 12/31/18

/media/azfhaw0d/spiritmountainrecreationareaauthorityfsml_18_report.pdf

OSA-issued audit report for Spirit Mountain Recreation Area Authority for the year ending December 31, 2018.

Stearns County Management Letter - 12/31/18

/media/ooajnwdb/stearnscountyml_18_report.pdf

OSA-issued audit report for Stearns County for the year ending December 31, 2018.

Saint Louis and Lake Counties Regional Railroad Authority Financial Statements and Management Letter - 12/31/18

/media/bgpfucbl/stlouisandlakecountiesregionalrailroadauthorityfsml_18_report.pdf

OSA-issued audit report for Saint Louis and Lake Counties Regional Railroad Authority for the year ending December 31, 2018.

Traverse County Financial Statements and Management Letter - 12/31/18

/media/ec2fx3du/traversecountyfsml_18_report.pdf

OSA-issued audit report for Traverse County for the year ending December 31, 2018.

Tri-County Solid Waste Management Commission Financial Statements and Management Letter - 12/31/18

/media/e0xpnd1o/tri-countysolidwastemanagementcommissionfsml_18_report.pdf

OSA-issued audit report for the Tri-County Solid Waste Management Commission for the year ending December 31, 2018.

Wadena County Financial Statements and Management Letter - 12/31/18

/media/z3slgnkw/wadenacountyfsml_18_report.pdf

OSA-issued audit report for Wadena County for the year ending December 31, 2018.

Watonwan County Financial Statements and Management Letter - 12/31/18

/media/u3jlbgkz/watonwancountyfsml_18_report.pdf

OSA-issued audit report for Watonwan County for the year ending December 31, 2018.

Wilkin County Financial Statements and Management Letter - 12/31/18

/media/1goj13of/wilkincountyfsml_18_report.pdf

OSA-issued audit report for Wilkin County for the year ending December 31, 2018.

Winona County Financial Statements and Management Letter - 12/31/18

/media/1jjhwmun/winonacountyfsml_18_report.pdf

OSA-issued audit report for Winona County for the year ending December 31, 2018.

Audit Guide for Financial and Compliance Audits of Minnesota Counties - November 2018

/media/ja4hghik/county_audit_guide.pdf

Audit Guide for Financial and Compliance Audits of Minnesota Counties

Desk Review Checklist (updated September 2018)

/media/gb0mu25m/desk_review_checklist.pdf

County Audit Guide Desk Review Checklist

Saint Paul Teachers' Retirement Fund Association Financial Statements and Management Letter - 6/30/18

/media/3mjdfuvj/stpaulteachersretirementfundassociationfsml_18_report.pdf

OSA-issued audit report for the Saint Paul Teachers' Retirement Fund Association for the year ending June 30, 2018.

State Auditor Article: "Financial And Investment Report Of Volunteer Fire Relief Associations” May/June 2018

/media/vqyfvnn1/state-auditor-article-financial-and-investment-report-of-volunteer-fire-relief-associations-may-june-2018.pdf

State Auditor Article: "Financial And Investment Report Of Volunteer Fire Relief Associations” May/June 2018

State Auditor Otto Releases Financial and Investment Report of Volunteer Fire Relief Associations - March 21, 2018

/media/vzvnyl0d/vfra_2016report_press.pdf

State Auditor Otto Releases Annual County Finances Report - March 8, 2018

/media/3pggvenc/countyfinances_2016report_press.pdf

Ramsey County Automated License Plate Readers Agreed-Upon Procedures - 01/04/18

/media/szefc0yy/ramseycountyautomatedlicenseplatereadersaup_18_report.pdf

OSA-issued Agreed-Upon Procedures for Ramsey County Automated License Plate Readers as of January 4, 2018.

2017 Minnesota County Summary Budget Data Together with 2016 Revised Summary Budget Data

/media/lawbhuke/cobudget_17_report.pdf

2017 Minnesota County Finances Report - Raw Data

/media/11gfnigx/cored_17_data.xlsx

2017 Minnesota County Finances Report - Report

/media/sy0anox1/county_17_report_final.pdf

2017 Financial and Investment Report of Volunteer Fire Relief Associations

/media/ypxfu23i/vfra17report.pdf

2017 Financial and Investment Report of Volunteer Fire Relief Associations

State Auditor Otto Releases Financial and Investment Report - April 25, 2017

/media/mroabkox/vfra_2015report_press.pdf

State Auditor Otto Releases Report Assessing the Adequacy of County Audits Performed by Private CPA Firms - April 3, 2017

/media/voxp5y12/county_audit_assessment_2017report_press.pdf

State Auditor Otto Releases Annual County Finances Report - March 9, 2017

/media/0rsl42az/countyfinances_2015report_press.pdf

Steele County Review Letter - 2017

/media/x5tbxr3n/steelecountyletter_2017.pdf

Steele County Review Letter - 2017

2016 Minnesota County Summary Budget Data Together with 2015 Revised Summary Budget Data

/media/hprjaceg/cobudget_16_report.pdf

2016 Minnesota County Finances Report - Raw Data

/media/r1vhfqsh/cored_16_data.xlsx

2016 Minnesota County Finances Report - Report

/media/pgplsfxh/county_16_report_final.pdf

2016 Financial and Investment Report of Volunteer Fire Relief Associations

/media/fqmhoq3i/vfra_16_report.pdf

2016 Financial and Investment Report of Volunteer Fire Relief Associations

Steele County Review Letter - 2016

/media/gecn1xon/steelecountyletter_2016.pdf

Steele County Review Letter 2016

State Auditor Article: “Financial And Investment Report Of Volunteer Fire Relief Associations” May/June 2016

/media/mbbdrkug/state-auditor-article-financial-and-investment-report-of-volunteer-fire-relief-associations-may-june-2016.pdf

State Auditor Article: “Financial And Investment Report Of Volunteer Fire Relief Associations” May/June 2016

The SC Form: Completing the Financial Projection and Required Contribution Tabs (approximately 10 minutes)

/training-guidance/training/training-opportunities-sub-pages/pension-division/the-sc-form-completing-the-financial-projection-and-required-contribution-tabs/

The SC Form: Completing the Financial Projection and Required Contribution Tabs

State Auditor Otto Releases Financial and Investment Report - March 31, 2016

/media/c10h15lk/financialandinvestment_2014_press.pdf

State Auditor Otto Releases Report on Minnesota County Finances - February 22, 2016

/media/o5ojgl33/countyfinances_2014report_press.pdf

Reporting and Publishing Requirements - City Financial Statements - Cash Basis

/media/meppmf2o/min_rep_req_cash.pdf

Reporting and Publishing Requirements City Audited Financial Statements for Cities Reporting on the Cash Basis

Reporting and Publishing Requirements - City Audited Financial Statements - Cash Basis

/media/vosb0hzx/min_rep_req_audcash.pdf

Reporting and Publishing Requirements City Financial Statements for Cities Reporting on a Cash Basis

2015 Minnesota County Summary Budget Data Together with 2014 Revised Summary Budget Data

/media/a3nlotw5/cobudget_15_report.pdf

2015 Minnesota County Finances Report - Raw Data

/media/urudokx2/cored_15_data.xlsx

2015 Minnesota County Finances Report - Report

/media/dnio5wo2/county_15_report_final.pdf

2015 Financial and Investment Report of Volunteer Fire Relief Associations

/media/pyuflllu/vfra_15_report.pdf

2015 Financial and Investment Report of Volunteer Fire Relief Associations

Assessing the Adequacy of 2015 County Audits Performed by Private CPA Firms

/media/ccaonwaf/assessing_adequacy_of_2015_county_audits_performed_by_private_cpa_firms.pdf

OSA-issued report on Assessing the Adequacy of 2015 County Audits Performed by Private CPA Firms

State Auditor Otto Releases Report on Minnesota County Finances - April 1, 2015

/media/1rqfgpcn/countyfinances_2013report_press.pdf

2014 Minnesota County Summary Budget Data Together with 2013 Revised Summary Budget Data

/media/1frhtx2z/cobudget_14_report.pdf

2014 Minnesota County Finances Report - Raw Data

/media/o5rdrnwp/cored_14_data.xlsx

2014 Minnesota County Finances Report - Report

/media/3wmimoyp/county_14_report_final.pdf

2014 Financial and Investment Report of Volunteer Fire Relief Associations

/media/4gakhmko/vfra_14_report.pdf

2014 Financial and Investment Report of Volunteer Fire Relief Associations

Tax Increment Financing County Guide - July 2014

/media/imdhiitp/countyguide_14_report.pdf

State Auditor Otto Releases Report on Minnesota County Finances - May 7, 2014

/media/0zggwaqh/countyfinances_2012report_press.pdf

State Auditor Otto Releases Financial and Investment Report - March 20, 2014

/media/rhhhy02l/financialandinvestment_2012_press.pdf

2013 Minnesota County Summary Budget Data Together with 2012 Revised Summary Budget Data

/media/dlmfbes5/cobudget_13_report.pdf

2013 Minnesota County Finances Report - Raw Data

/media/4v5hcph3/cored_13_data.xlsx

2013 Minnesota County Finances Report - Report

/media/mlynblwh/county_13_report_final.pdf

2013 Financial and Investment Report of Volunteer Fire Relief Associations

/media/0tudkjfm/vfra_13_report.pdf

2013 Financial and Investment Report of Volunteer Fire Relief Associations

Pine County Review Letter - 2013

/media/kunmanuh/pinecountyletter.pdf

Pine County Review Letter 2013

Mower County Review Letter

/media/mv2dwumj/mowercountyletter.pdf

Mower County Review Letter

State Auditor Otto Releases Report on Minnesota County Finances - May 8, 2013

/media/nuyb4p3j/countyfinances_2011report_press.pdf

State Auditor Otto Releases Financial and Investment Report - March 14, 2013

/media/ax3jkxyb/financialandinvestment2011reportofvfras_press.pdf

2012 Minnesota County Summary Budget Data Together with 2011 Revised Summary Budget Data

/media/inqjos50/cobudget_12_report.pdf

2012 Minnesota County Finances Report - Report

/media/lbxhqbcg/county_12_report_final.pdf

2012 Financial and Investment Report of Volunteer Fire Relief Associations

/media/cjmcq5pz/vfra_12_report.pdf

2012 Financial and Investment Report of Volunteer Fire Relief Associations

Morrison County Review Letter

/media/eo2pa2xd/morrisoncountyletter.pdf

Morrison County Review Letter

Steele County Review Letter - 2012

/media/sp3dwalk/steelecountyletter_2012.pdf

Steele County Review Letter 2012

Waseca County Review Letter

/media/jlvfapww/wasecacountyletter.pdf

Waseca County Review Letter

State Auditor Otto Releases Report on Minnesota County Finances - April 23, 2012

/media/44rdgtyt/countyfinances_2010report_press.pdf

State Auditor Otto Releases Financial and Investment Report - March 15, 2012

/media/mzih2okg/financialandinvestment2010reportofvfras_press.pdf

Uniform Chart of Accounts (February, 2012)

/media/4babcaif/uniformcoa.pdf

Minnesota City and Town Accounting and Financial Reporting Standards Uniform Chart of Accounts

2011 Minnesota County Summary Budget Data Together with 2010 Revised Summary Budget Data

/media/klie3qoo/cobudget_11_report.pdf

2011 Minnesota County Finances Report - Raw Data

/media/ah5dwwhv/cored_11_data.xls

2011 Minnesota County Finances Report - Report

/media/4j0k2gqd/county_11_report_final.pdf

2011 Financial and Investment Report of Volunteer Fire Relief Associations

/media/dcadow0q/vfra_11_report.pdf

2011 Financial and Investment Report of Volunteer Fire Relief Associations

Truth in Taxation Roseau County

/media/jgrfvenv/mandateproposal_roseaucounty_20111202.pdf

State Auditor Otto Releases County Finances Report - April 21, 2011

/media/01fiksua/countyfinances_2009report_press.pdf

State Auditor Otto Releases Financial and Investment Report - March 2, 2011

/media/myqjdz3t/firereliefinvestmentreport_2009_press.pdf

2010 Minnesota County Summary Budget Data Together with 2009 Revised Summary Budget Data

/media/blthvhfm/cobudget_10_report.pdf

2010 Minnesota County Finances Report - Raw Data

/media/dg1p32sf/cored_10_data.xls

2010 Minnesota County Finances Report - Report

/media/52wb4sqp/county_10_report_final.pdf

2010 Financial and Investment Report of Volunteer Fire Relief Associations

/media/s3agtwyq/vfra_10_report.pdf

2010 Financial and Investment Report of Volunteer Fire Relief Associations

Martin County Review Letter

/media/2tta53kq/martin_county_review_letter.pdf

Martin County Review Letter

State Auditor Otto Releases County Finances Report - April 27, 2010

/media/d3oabiif/countyfinances_2008report_press.pdf

Freeborn County Sheriff’s Department Review Letter

/media/obgnvhxq/freeborn_county_review_letter.pdf

Freeborn County Sheriff’s Department Review Letter

2009 Minnesota County Summary Budget Data Together with 2008 Revised Summary Budget Data

/media/mtull3vw/cobudget_09_report.pdf

2009 Minnesota County Finances Report - Raw Data

/media/3cvnnwle/cored_09_data.xls

2009 Minnesota County Finances Report - Report

/media/mq0odaqj/county_09_report_final.pdf

2009 Financial and Investment Report of Volunteer Fire Relief Associations

/media/q5vf0bcy/vfra_09_report.pdf

2009 Financial and Investment Report of Volunteer Fire Relief Associations

Aitkin County Investigative Report

/media/orqncqla/aitkin_report.pdf

Aitkin County Investigative Report

State Auditor Article: "State Budget Deficit And County Unreserved Fund Balances" September 2009

/media/la3h5q4o/state-auditor-article-state-budget-deficit-and-county-unreserved-fund-balances-september-2009.pdf

State Auditor Article: "Vending Machines In County Buildings" August 2009

/media/tbyp1zsp/state-auditor-article-vending-machines-in-county-buildings-august-2009.pdf

State Auditor Article: "Safekeeping County Investments" May 2009

/media/3g1fovvj/state-auditor-article-safekeeping-county-investments-may-2009.pdf

State Auditor Otto Releases Report on Minnesota County Finances - April 27, 2009

/media/uxblgvdo/countyfinances_2007report_press.pdf

Investigation by State Auditor’s Office Leads to Charges in Norman County - February 6, 2009

/media/zoplscjq/norman_charges_press.pdf

State Auditor Article New FDIC Rules Affect County Deposits And Investments January 2009

/media/aqff4g5n/state-auditor-article-new-fdic-rules-affect-county-deposits-and-investments-january-2009.pdf

2008 Minnesota County Summary Budget Data Together with 2007 Revised Summary Budget Data

/media/prtbh0b4/cobudget_08_report.pdf

2008 Minnesota County Finances Report - Raw Data

/media/34tnh1tc/cored_08_data.xls

2008 Minnesota County Finances Report - Report

/media/tuumxrwu/county_08_report_final.pdf

2008 Financial and Investment Report of Volunteer Fire Relief Associations

/media/sbhncuc5/vfra_08_report.pdf

2008 Financial and Investment Report of Volunteer Fire Relief Associations

Independent School District 2215 (Norman County East Public Schools) Investigative Report

/media/j3ebxf0c/isd2215_inv_rpt_public.pdf

Independent School District 2215 (Norman County East Public Schools) Investigative Report

Independent School District 2215 (Norman County East Public Schools) Review Letter

/media/3xiiuryz/isd2215_letter_public.pdf

Independent School District 2215 (Norman County East Public Schools) Review Letter

State Auditor Article County Law Libraries November 2008

/media/kubkbrnl/state-auditor-article-county-law-libraries-november-2008.pdf

State Auditor Otto Releases Report on Minnesota County Finances - August 8, 2008

/media/pr4jdy00/cored_08_press.pdf

Pine County Review Letter - 2008

/media/03ehx4j2/pineletter_08_letter.pdf

Pine County Review Letter 2008

Olmsted County Law Library Review Letter

/media/x3zjtwx3/olmstedletter_08_letter.pdf

Olmsted County Law Library Review Letter

State Auditor Otto Releases County Summary Budget Report for 2007/2008 - June 3, 2008

/media/ziedc24f/cobudget_08_press.pdf

2007 Minnesota County Finances Report - Raw Data

/media/ezdg0d3a/cored_07_data.xls

2007 Financial and Investment Report of Volunteer Fire Relief Associations

/media/ywif5mis/vfra_07_report.pdf

2007 Financial and Investment Report of Volunteer Fire Relief Associations

State Auditor Article: "Report On Minnesota County Finances" October 2007

/media/0xpj0z1h/state-auditor-article-report-on-minnesota-county-finances-october-2007.pdf

State Auditor Otto Releases Report on Minnesota County Finances - September 5, 2007

/media/nzkdx0mw/mncountyfinances_07_press.pdf

State Auditor Article: "Prevent And Detect Employee Theft In Your County" June 2007

/media/rq2hlnrg/state-auditor-article-prevent-and-detect-employee-theft-in-your-county-june-2007.pdf

2006 Minnesota County Finances Report - Raw Data

/media/agcewpul/cored_06_data.xls

2006 Minnesota County Finances Report - Report

/media/sw5paunz/county_06_report.pdf

2006 Financial and Investment Report of Volunteer Fire Relief Associations

/media/fltn4xkm/vfra_06_report.pdf

2006 Financial and Investment Report of Volunteer Fire Relief Associations

Probation Officers - Aitkin County (1)

/media/lshlnrnd/mandateproposal_aitkincounty_20060425a.pdf

Clerk Hire - Aitkin County

/media/4nnkwf4h/mandateproposal_aitkincounty_20060425b.pdf

Home Rule City Charters - Aitkin County

/media/jmxinsl2/mandateproposal_aitkincounty_20060425c.pdf

Detox Services - Aitkin County

/media/a5iffval/mandateproposal_aitkincounty_20060425d.pdf

Fines - Aitkin County

/media/dxpfxcjd/mandateproposal_aitkincounty_20060425e.pdf

Probation Officers - Aitkin County

/media/hftlo2is/mandateproposal_aitkincounty_20060425f.pdf

Public Health Fees - Aitkin County

/media/uujn5f01/mandateproposal_aitkincounty_20060425g.pdf

Road Striping - Aitkin County

/media/mh2hokby/mandateproposal_aitkincounty_20060425h.pdf

Seed and Feed Loans - Aitkin County

/media/pl4pva0o/mandateproposal_aitkincounty_20060425i.pdf

Sex Offenders - Aitkin County (1)

/media/efkblocl/mandateproposal_aitkincounty_20060425j.pdf

Televideo for Court Procedures - Aitkin County

/media/ygibnomr/mandateproposal_aitkincounty_20060425k.pdf

Waste Pesticides Program - Aitkin County

/media/tjsn2if4/mandateproposal_aitkincounty_20060425l.pdf

Ag Inspection - Dodge County

/media/ngwpscds/mandateproposal_dodgecounty_20060425a.pdf

Budget Appeals - Dodge County

/media/hq1kox50/mandateproposal_dodgecounty_20060425b.pdf

Chemical Dependency Grant - Dodge County

/media/uhxdhk45/mandateproposal_dodgecounty_20060425c.pdf

Child Care Assistance - Dodge County

/media/hubjl0za/mandateproposal_dodgecounty_20060425d.pdf

Children and Community Services Act - Dodge County

/media/jxyl12qs/mandateproposal_dodgecounty_20060425e.pdf

Short-Term Felony Offenders - Dodge County

/media/g4aos0jd/mandateproposal_dodgecounty_20060425f.pdf

Cremation in Lieu of Burial - Dodge County

/media/csfcrswt/mandateproposal_dodgecounty_20060425g.pdf

Extended Juvenile Jurisdiction - Dodge County

/media/pg4abq2e/mandateproposal_dodgecounty_20060425h.pdf

Health Insurance for Disabled Peace Officers - Dodge County

/media/pjdffntj/mandateproposal_dodgecounty_20060425i.pdf

Libraries - Dodge County

/media/5rzdoidi/mandateproposal_dodgecounty_20060425j.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Dodge County

/media/5jihoupo/mandateproposal_dodgecounty_20060425k.pdf

Minutes, Financial Statement & Budget Publication - Dodge County

/media/e5ppeczh/mandateproposal_dodgecounty_20060425l.pdf

Truth in Taxation Hearings - Wabasha County

/media/r5rd51pu/mandateproposal_wabashacounty_20060414w.pdf

Sales and Use Tax - Wabasha County

/media/l1bdyng4/mandateproposal_wabashacounty_20060414u.pdf

Budget Publication - Wabasha County

/media/sqvbt441/mandateproposal_wabashacounty_20060414t.pdf

Peace Officer Standards and Training - Wabasha County

/media/22sn2tma/mandateproposal_wabashacounty_20060414s.pdf

Pay Equity - Wabasha County

/media/2gxfxuhj/mandateproposal_wabashacounty_20060414q.pdf

Natural Resource Block Grant - Wabasha County

/media/d2jdck5b/mandateproposal_wabashacounty_20060414p.pdf

Medical Assitance Costs - Wabasha County

/media/3kbbrvj0/mandateproposal_wabashacounty_20060414o.pdf

Libraries - Wabasha County

/media/f3rdu51o/mandateproposal_wabashacounty_20060414n.pdf

Juvenile Sex Offender Registration - Wabasha County

/media/nq0lmtgp/mandateproposal_wabashacounty_20060414m.pdf

Human Services - Wabasha County

/media/ic1eg5od/mandateproposal_wabashacounty_20060414l.pdf

Health Insurance for Disabled Peace Officers - Wabasha County

/media/1rgbwoqi/mandateproposal_wabashacounty_20060414k.pdf

Extended Juvenile Jurisdiction - Wabasha County

/media/oz4jvu2q/mandateproposal_wabashacounty_20060414j.pdf

Developmentally Disabled Services - Wabasha County

/media/bcfptoic/mandateproposal_wabashacounty_20060414i.pdf

Detox Services - Wabasha County

/media/bwcbedkd/mandateproposal_wabashacounty_20060414h.pdf

Provisions for Funeral Services - Wabasha County

/media/3uzajdqy/mandateproposal_wabashacounty_20060414g.pdf

Felony Offenders in County Jails - Wabasha County

/media/4r4iwb1l/mandateproposal_wabashacounty_20060414f.pdf

Children and Community Services Act - Wabasha County

/media/sapdtosa/mandateproposal_wabashacounty_20060414e.pdf

Child Care Assistance - Wabasha County

/media/bktne1zy/mandateproposal_wabashacounty_20060414d.pdf

Chemical Dependency Grant - Wabasha County

/media/y45fwxxh/mandateproposal_wabashacounty_20060414c.pdf

Eliminate Budge Appeals - Wabasha County

/media/hn5nw50v/mandateproposal_wabashacounty_20060414b.pdf

Eliminate Ag Inspection - Wabasha County

/media/hshddona/mandateproposal_wabashacounty_20060414a.pdf

Adult Mental Health Services - Dakota County

/media/2pqj2rah/mandateproposal_dakotacounty_20060414a.pdf

Mental Health Collaboratives - Dakota County

/media/js4ej2ds/mandateproposal_dakotacounty_20060414aa.pdf

Public Health Fees - Dakota County

/media/farfnfu1/mandateproposal_dakotacounty_20060414ab.pdf

DOER Reporting - Dakota County (1)

/media/cczoey0y/mandateproposal_dakotacounty_20060414ac.pdf

PERA - Dakota County

/media/exkgutiy/mandateproposal_dakotacounty_20060414ad.pdf

Publication Requirements - Dakota County

/media/53udr0pd/mandateproposal_dakotacounty_20060414ae.pdf

Pay Equity Reporting - Dakota County

/media/knte5nvs/mandateproposal_dakotacounty_20060414ac.pdf

Residential Services for Children - Dakota County

/media/isnhsrqh/mandateproposal_dakotacounty_20060414af.pdf

Snowmobile Club - Dakota County

/media/vjglfyr2/mandateproposal_dakotacounty_20060414ah.pdf

Bidding - Dakota County

/media/dculiqza/mandateproposal_dakotacounty_20060414ai.pdf

Truancy - Dakota County

/media/shij22sx/mandateproposal_dakotacounty_20060414aj.pdf

Ag Inspection - Dakota County

/media/jkujglwv/mandateproposal_dakotacounty_20060414b.pdf

Publicly Funded Travel - Dakota County

/media/jygdiipr/mandateproposal_dakotacounty_20060414c.pdf

Automatic Approval Statute - Dakota County

/media/omtpeqfk/mandateproposal_dakotacounty_20060414d.pdf

Corrections - Dakota County

/media/5xej3jxw/mandateproposal_dakotacounty_20060414e.pdf

County Fees - Dakota County

/media/03bhrdig/mandateproposal_dakotacounty_20060414f.pdf

Budget Appeals - Dakota County

/media/lhwgywmc/mandateproposal_dakotacounty_20060414g.pdf

Chemical Dependency Grant - Dakota County

/media/gohgmckt/mandateproposal_dakotacounty_20060414h.pdf

Child Care Assistance - Dakota County

/media/zdqbo4jc/mandateproposal_dakotacounty_20060414i.pdf

Child Care License - Dakota County

/media/ylefze41/mandateproposal_dakotacounty_20060414j.pdf

Foster Care Requirements - Dakota County

/media/hypduif5/mandateproposal_dakotacounty_20060414j.pdf

Child and Community Services Act - Dakota County

/media/h2kh0z3t/mandateproposal_dakotacounty_20060414k.pdf

Children with Disabilities - Dakota County

/media/yoojan40/mandateproposal_dakotacounty_20060414l.pdf

Short-Term Felony Offenders - Dakota County

/media/1yfkcvux/mandateproposal_dakotacounty_20060414m.pdf

County Fees - Dakota County (1)

/media/2awlqucc/mandateproposal_dakotacounty_20060414n.pdf

Early Intervention Services - Dakota County

/media/lhvl43gm/mandateproposal_dakotacounty_20060414o.pdf

Elected Officials Pictures in Publications - Dakota County

/media/hoinfa3e/mandateproposal_dakotacounty_20060414p.pdf

Election Law Violation Costs - Dakota County

/media/ku5n02zw/mandateproposal_dakotacounty_20060414q.pdf

Employments and Training Programs - Dakota County

/media/4fbdrru0/mandateproposal_dakotacounty_20060414r.pdf

Extended Juvenile Jurisdiction - Dakota County

/media/k2yphkbe/mandateproposal_dakotacounty_20060414s.pdf

Health Insurance for Disabled Peace Officers - Dakota County

/media/gf3pzh0r/mandateproposal_dakotacounty_20060414t.pdf

Administrative Appeals - Dakota County

/media/nlxl1xkk/mandateproposal_dakotacounty_20060414u.pdf

Assessments for Juveniles - Dakota County

/media/fvtcjfwn/mandateproposal_dakotacounty_20060414u.pdf

Custody Investigations - Dakota County

/media/aarlmejd/mandateproposal_dakotacounty_20060414u.pdf

Labor Negotiations - Dakota County

/media/z5wnah4b/mandateproposal_dakotacounty_20060414v.pdf

Libraries - Dakota County

/media/sjfp12yj/mandateproposal_dakotacounty_20060414w.pdf

Market Value Phase Out - Dakota County

/media/5trh3hbs/mandateproposal_dakotacounty_20060414x.pdf

Medical Assistance Benefits - Dakota County

/media/uvhdppww/mandateproposal_dakotacounty_20060414y.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Dakota County

/media/lqgpom3d/mandateproposal_dakotacounty_20060414z.pdf

Probation Expense - Aitkin County

/media/05kciwe3/mandateproposal_aitkincounty_20060411a.pdf

Administrative Tickets - Aitkin County

/media/lnohxzt2/mandateproposal_aitkincounty_20060411b.pdf

Foster Care Requirements - Aitkin County

/media/feskr4j0/mandateproposal_aitkincounty_20060411c.pdf

ADAD call lists - Aitkin County

/media/1uzmvgep/mandateproposal_aitkincounty_20060411d.pdf

Department of Corrections - Aitkin County

/media/kuzexvad/mandateproposal_aitkincounty_20060411e.pdf

Child Care Assistance - Aitkin County

/media/hxvjau5l/mandateproposal_aitkincounty_20060411f.pdf

Booking Fee - Aitkin County

/media/u2bhxyx4/mandateproposal_aitkincounty_20060411g.pdf

Chemical Dependency Grant - Aitkin County

/media/kp0dcdhp/mandateproposal_aitkincounty_20060411h.pdf

Child Care License - Aitkin County

/media/5nmdzjdh/mandateproposal_aitkincounty_20060411i.pdf

Child Support Enforcement Fee - Aitkin County

/media/ajqbhs4e/mandateproposal_aitkincounty_20060411j.pdf

Revision of CCSA Service Plan - Aitkin County

/media/kofemk3l/mandateproposal_aitkincounty_20060411k.pdf

Sex Offenders - Aitkin County

/media/kaydpink/mandateproposal_aitkincounty_20060411l.pdf

Commitments - Aitkin County

/media/sfsj1frz/mandateproposal_aitkincounty_20060411m.pdf

Extended Juvenile Jurisdiction - Aitkin County

/media/w20m01vs/mandateproposal_aitkincounty_20060411n.pdf

Foster Care Requirements - Aitkin County (1)

/media/lpndxdtp/mandateproposal_aitkincounty_20060411o.pdf

Mental Health Services - Aitkin County

/media/cyfnvv1l/mandateproposal_aitkincounty_20060411q.pdf

Pre-sentence Domestic Abuse Investigations - Aitkin County

/media/wzodrhe2/mandateproposal_aitkincounty_20060411r.pdf

Child Care Assistance Saint Louis County

/media/fidoinzx/mandateproposal_saintlouiscounty_20060404j.pdf

Budget Publication Saint Louis County

/media/j2gn4vlw/mandateproposal_saintlouiscounty_20060404i.pdf

Health Insurance for Disabled Peace Officers Saint Louis County

/media/ufkn4gwy/mandateproposal_saintlouiscounty_20060404h.pdf

Extended Juvenile Jurisdiction Saint Louis County

/media/vo1dgm5l/mandateproposal_saintlouiscounty_20060404g.pdf

Cremation in Lieu of Burial Saint Louis County

/media/fvoo1oze/mandateproposal_saintlouiscounty_20060404f.pdf

Short-Term Felony Offenders Saint Louis County

/media/dqdjignz/mandateproposal_saintlouiscounty_20060404e.pdf

Children and Community Services Act Saint Louis County

/media/4jwpd3ng/mandateproposal_saintlouiscounty_20060404d.pdf

Chemical Dependency Grant Saint Louis County

/media/x1ldmzw0/mandateproposal_saintlouiscounty_20060404c.pdf

Eliminate Ag Insepction Saint Louis County

/media/gqbhg1nv/mandateproposal_saintlouiscounty_20060404b.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes Saint Louis County

/media/huaehwus/mandateproposal_saintlouiscounty_20060404a.pdf

Hold Orders - Freeborn County

/media/jrfbez5s/mandateproposal_freeborncounty_20060321.pdf

Wild Game Dinners Pine County

/media/qxmnbv4i/mandateproposal_pinecounty_20060321d.pdf

Waste Management Pine County

/media/naqg5i5n/mandateproposal_pinecounty_20060321c.pdf

Elimination of DOER approvals Pine County

/media/ngcnub32/mandateproposal_pinecounty_20060321b.pdf

MN Indian Family Preservations Act Pine County

/media/4amly3vy/mandateproposal_pinecounty_20060321a.pdf

Pre-petition Screenings - Carlton County

/media/o3afpz3x/mandateproposal_carltoncounty_20060314a.pdf

Burial of the Indigent - Carlton County

/media/sj3e2vr4/mandateproposal_carltoncounty_20060314b.pdf

Delegated Guardian - Carlton County

/media/5kwffjc5/mandateproposal_carltoncounty_20060314c.pdf

Licensing of Adult and Child Foster Care Facilities - Carlton County

/media/ujqnzcih/mandateproposal_carltoncounty_20060314d.pdf

Detox Services - Carlton County

/media/5cxjfc4q/mandateproposal_carltoncounty_20060314e.pdf

Help America Vote Act - Carlton County

/media/wyalrf4d/mandateproposal_carltoncounty_20060314f.pdf

Hold Orders - Carlton County

/media/4yyndd32/mandateproposal_carltoncounty_20060314g.pdf

Libraries - Carlton County

/media/qhofqzab/mandateproposal_carltoncounty_20060314h.pdf

Children's Out of Home Placements - Carlton County

/media/sk2kzrzc/mandateproposal_carltoncounty_20060314i.pdf

Sales and Use Taxes - Carlton County

/media/ohwdhcum/mandateproposal_carltoncounty_20060314j.pdf

Unclaimed Checks - Carlton County

/media/f0ekm0qh/mandateproposal_carltoncounty_20060314k.pdf

Ballots - Aitkin County

/media/2i1pm2fw/mandateproposal_aitkincounty_20060307b.pdf

Salary for Elected Officials - Aitkin County

/media/e31lfmh3/mandateproposal_aitkincounty_20060307c.pdf

County Election Requirements - Aitkin County

/media/gq5n3fo3/mandateproposal_aitkincounty_20060307d.pdf

Eliminate Facilities Groups - Aitkin County

/media/jv1h1zfp/mandateproposal_aitkincounty_20060307e.pdf

Forfeiture of Uncashed Checks - Aitkin County

/media/fmbfflyf/mandateproposal_aitkincounty_20060307f.pdf

Minutes, Financial Statement & Budget Publication - Aitkin County

/media/wcbf1v24/mandateproposal_aitkincounty_20060307g.pdf

Delinquent Tax List - Aitkin County

/media/evzlpo5j/mandateproposal_aitkincounty_20060307h.pdf

Chemical Dependency Treatment Fund - Freeborn County

/media/bheoozdl/mandateproposal_freeborncounty_20060307a.pdf

Child Support Program - Freeborn County

/media/qgkljeb1/mandateproposal_freeborncounty_20060307b.pdf

Children and Community Services Act - Freeborn County

/media/xawowhqt/mandateproposal_freeborncounty_20060307c.pdf

Children's Therapeutic Services and Supports - Freeborn County

/media/0z0hm40s/mandateproposal_freeborncounty_20060307d.pdf

Detox Services - Freeborn County

/media/yqxf4e1l/mandateproposal_freeborncounty_20060307e.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Freeborn County

/media/2wcj5eub/mandateproposal_freeborncounty_20060307f.pdf

Targeted Case Management - Freeborn County

/media/px3gyjln/mandateproposal_freeborncounty_20060307g.pdf

Truancy - Freeborn County 20060307H

/media/f2egw4qg/mandateproposal_freeborncounty_20060307h.pdf

Vulnerable Adults -Freeborn County

/media/uw4peyrl/mandateproposal_freeborncounty_20060307i.pdf

Children and Community Services Act Meeker County

/media/umfphr5m/mandateproposal_meekercounty_20060307q.pdf

Minutes, Financial Statement & Budget Publication - Sherburne County

/media/hx3h5tgg/mandateproposal_sherburnecounty_20060306j.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Sherburne County

/media/hlulxris/mandateproposal_sherburnecounty_20060306i.pdf

Health Insurance for Disabled Peace Officers - Sherburne County

/media/vk0gpfdi/mandateproposal_sherburnecounty_20060306h.pdf

Cremation in Lieu of Burial - Sherburne County

/media/t2fl1nbm/mandateproposal_sherburnecounty_20060306g.pdf

Short-Term Felony Offenders - Sherburne County

/media/cexjsdmx/mandateproposal_sherburnecounty_20060306f.pdf

Children and Community Services Act - Sherburne County

/media/zldc4pkf/mandateproposal_sherburnecounty_20060306e.pdf

Children and Community Services Act - Sherburne County (1)

/media/dvufjdv0/mandateproposal_sherburnecounty_20060306d.pdf

Chemical Dependency Grant - Sherburne County

/media/tiwk4y3v/mandateproposal_sherburnecounty_20060306c.pdf

Eliminate Budget Appeals - Sherburne County

/media/iqfe4tv4/mandateproposal_sherburnecounty_20060306b.pdf

Eliminate Ag Insepction - Sherburne County

/media/2qymeops/mandateproposal_sherburnecounty_20060306a.pdf

Children and Community Services Act Pine County

/media/n3nkx54t/mandateproposal_pinecounty_20060301b.pdf

Sex Offenders Pine County

/media/qowjqf1y/mandateproposal_pinecounty_20060301a.pdf

Ag Inspection - Carver County

/media/fflgzgoh/mandateproposal_carvercounty_20060228a.pdf

Budget Appeals - Carver County

/media/pdubgojr/mandateproposal_carvercounty_20060228b.pdf

Chemical Dependency Grant - Carver County

/media/23yhn4he/mandateproposal_carvercounty_20060228c.pdf

Child Care Assistance - Carver County

/media/tuqj4yyq/mandateproposal_carvercounty_20060228d.pdf

Children and Community Services Act - Carver County

/media/1smjgvh4/mandateproposal_carvercounty_20060228e.pdf

Short-Term Felony Offenders - Carver County

/media/geyfd44w/mandateproposal_carvercounty_20060228f.pdf

Cremation in Lieu of Burial - Carver County

/media/10fo3lo2/mandateproposal_carvercounty_20060228g.pdf

Extended Juvenile Jurisdiction - Carver County

/media/ieglmyfi/mandateproposal_carvercounty_20060228h.pdf

Health Insurance for Disabled Peace Officers - Carver County

/media/wtxpr1j5/mandateproposal_carvercounty_20060228i.pdf

Libraries - Carver County

/media/cfmd4go4/mandateproposal_carvercounty_20060228j.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Carver County

/media/drbb2qw0/mandateproposal_carvercounty_20060228k.pdf

Minutes, Financial Statement & Budget Publication - Carver County

/media/2sqpbs0p/mandateproposal_carvercounty_20060228l.pdf

Child Care License - Scott County

/media/u4ypkgme/mandateproposal_scottcounty_20060228i.pdf

Sales and Use Tax - Scott County

/media/1cfabggy/mandateproposal_scottcounty_20060228h.pdf

Minutes, Financial Statement & Budget Publication - Scott County

/media/dy1dj5pr/mandateproposal_scottcounty_20060228g.pdf

Public Pensions - Scott County

/media/zc2b3bya/mandateproposal_scottcounty_20060228f.pdf

Limited Market Value - Scott County

/media/qt3gupd4/mandateproposal_scottcounty_20060228e.pdf

Libraries - Scott County

/media/cvdbmz1r/mandateproposal_scottcounty_20060228d.pdf

Extended Juvenile Jurisdiction - Scott County

/media/rmcjx4qr/mandateproposal_scottcounty_20060228c.pdf

Short-Term Felony Offenders - Scott County

/media/d3ejxrvx/mandateproposal_scottcounty_20060228b.pdf

Competitive Bidding - Scott County

/media/hb4dfxkz/mandateproposal_scottcounty_20060228a.pdf

Fiscal Notes - Fillmore County

/media/ah2hjsjp/mandateproposal_fillmorecounty_20060228a.pdf

Sales and Use Taxes - Fillmore County

/media/0lhmya11/mandateproposal_fillmorecounty_20060228b.pdf

Chemical Dependency Grant Saint Louis County (1)

/media/e50fmjyg/mandateproposal_saintlouiscounty_20060228n.pdf

Developmentally Disabled Services Saint Louis County

/media/ja3dnbxn/mandateproposal_saintlouiscounty_20060228l.pdf

County Fees - Mandateproposal Millelacscounty 20060228C

/media/tpukpkbu/mandateproposal_millelacscounty_20060228c.pdf

Minutes, Financial Statement & Budget Publications - Mandateproposal Millelacscounty 20060228M

/media/u3boyms0/mandateproposal_millelacscounty_20060228m.pdf

Hold Orders for Commitments Saint Louis County

/media/j41dtnk4/mandateproposal_saintlouiscounty_20060228j.pdf

Extended Juvenile Jurisdiction Saint Louis County (1)

/media/nbbhpdjo/mandateproposal_saintlouiscounty_20060228i.pdf

Appointed Registrar Advisor Saint Louis county

/media/vj0fk2z3/mandateproposal_saintlouiscounty_20060228h.pdf

Detox Services Saint Louis County

/media/aa3l3gai/mandateproposal_saintlouiscounty_20060228g.pdf

Child Care Assistance Saint Louis County (1)

/media/roiojz20/mandateproposal_saintlouiscounty_20060228f.pdf

Cremation in Liew of Burial Saint Louis County

/media/ps2egbmo/mandateproposal_saintlouiscounty_20060228e.pdf

Hold Orders for Commitments Saint Louis County

/media/x5pfczpf/mandateproposal_saintlouiscounty_20060228d.pdf

Revision of CCSA Service Plan Saint Louis County

/media/zavbtn2w/mandateproposal_saintlouiscounty_20060228c.pdf

Vulnerable Adults Saint Louis County 2

/media/3ikbzajb/mandateproposal_saintlouiscounty_20060228a.pdf

Developmentally Disabled Services Pipestone County

/media/m04dmuwa/mandateproposal_pipestonecounty_20060228f.pdf

Mandatory Jail Time Pipestone County

/media/2odmc0qq/mandateproposal_pipestonecounty_20060228d.pdf

Sex Offenders Pipestone County

/media/h4jpxbpo/mandateproposal_pipestonecounty_20060228c.pdf

Budget Pipestone County

/media/abklskws/mandateproposal_pipestonecounty_20060228b.pdf

Felony Offenders in County Jails Pipestone County

/media/evsnr0oo/mandateproposal_pipestonecounty_20060228a.pdf

Sex Offenders Mille Lacs County

/media/hmxh0o4a/mandateproposal_millelacscounty_20060228e.pdf

Minutes, Financial Statement & Budget Publication - Mandateproposal Martincounty 20060222L

/media/dqaa2yga/mandateproposal_martincounty_20060222l.pdf

Adult Mental Health Services - Aitkin County

/media/scyca3tq/mandateproposal_aitkincounty_20060221a.pdf

Sales and Use Taxes - Aitkin County

/media/bl2it0yk/mandateproposal_aitkincounty_20060221d.pdf

Competitive Bidding - Aitkin County

/media/da0bcqym/mandateproposal_aitkincounty_20060221e.pdf

Budget Appeals - Beltrami County

/media/wy2jotyo/mandateproposal_beltramicounty_20060221a.pdf

Children and Community Services Act - Beltrami County

/media/dxog2anp/mandateproposal_beltramicounty_20060221b.pdf

Short-Term Felony Offenders - Beltrami County

/media/xn0nqyl0/mandateproposal_beltramicounty_20060221c.pdf

Cremation in Lieu of Burial - Beltrami County

/media/euuh533l/mandateproposal_beltramicounty_20060221d.pdf

Detox Services - Beltrami County

/media/aozlku5s/mandateproposal_beltramicounty_20060221e.pdf

Developmentally Disabled Services - Beltrami County

/media/qdmloba2/mandateproposal_beltramicounty_20060221f.pdf

Early Intervention Services - Beltrami County

/media/aqfm21cv/mandateproposal_beltramicounty_20060221g.pdf

Extended Juvenile Jurisdiction - Beltrami County

/media/lamjznb2/mandateproposal_beltramicounty_20060221h.pdf

Health Insurance for Disabled Peace Officers - Beltrami County

/media/u2thcktt/mandateproposal_beltramicounty_20060221i.pdf

Help America Vote Act - Beltrami County

/media/2jojdeei/mandateproposal_beltramicounty_20060221j.pdf

Human Services - Beltrami County

/media/zpsc2qft/mandateproposal_beltramicounty_20060221k.pdf

Indian Child Welfare Costs - Beltrami County

/media/ykgjx3wm/mandateproposal_beltramicounty_20060221l.pdf

Juvenile Sex Offender Registration - Beltrami County

/media/g5eddkru/mandateproposal_beltramicounty_20060221m.pdf

Negotiation Strategies - Beltrami County

/media/524fmskq/mandateproposal_beltramicounty_20060221n.pdf

Libraries - Beltrami County

/media/anpdbmaj/mandateproposal_beltramicounty_20060221o.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Beltrami County

/media/ydximecv/mandateproposal_beltramicounty_20060221p.pdf

Pay Equity Reporting - Beltrami County

/media/zknbz1fl/mandateproposal_beltramicounty_20060221q.pdf

Minutes, Financial Statement & Budget Publication - Beltrami County

/media/5idfww4y/mandateproposal_beltramicounty_20060221r.pdf

Sales and Use Taxes - Beltrami County

/media/nzllw3zo/mandateproposal_beltramicounty_20060221s.pdf

Truth-in-Taxation Hearings - Beltrami County

/media/hg3l04dv/mandateproposal_beltramicounty_20060221t.pdf

Unclaimed Checks - Beltrami County

/media/4xbf4vg3/mandateproposal_beltramicounty_20060221u.pdf

Detox Serivces Pine County

/media/svpkkvun/mandateproposal_pinecounty_20060221b.pdf

Developmentally Disabled Services Pine County

/media/idvnbhxl/mandateproposal_pinecounty_20060221a.pdf

Adult Mental Health Services - Blue Earth County

/media/r21aoc5c/mandateproposal_blueearthcounty_20060214a.pdf

Ag Inspection - Blue Earth County

/media/einjyqgf/mandateproposal_blueearthcounty_20060214b.pdf

Budget Appeals - Blue Earth County

/media/bbiltfgp/mandateproposal_blueearthcounty_20060214c.pdf

Chemical Dependency Grant - Blue Earth County

/media/eixe2i32/mandateproposal_blueearthcounty_20060214d.pdf

Child Care Assistance - Blue Earth County

/media/wlqepee5/mandateproposal_blueearthcounty_20060214e.pdf

Children and Community Service Act - Blue Earth County

/media/4otbc0lm/mandateproposal_blueearthcounty_20060214f.pdf

Civil Committment for Sex Offenders - Blue Earth County

/media/ykfbxqdx/mandateproposal_blueearthcounty_20060214g.pdf

Community Health Services - Blue Earth County

/media/ou2aitxo/mandateproposal_blueearthcounty_20060214h.pdf

Mental Health Services - Blue Earth County

/media/d3npru2w/mandateproposal_blueearthcounty_20060214h.pdf

Short-Term Felony Offenders - Blue Earth County

/media/ydhleexo/mandateproposal_blueearthcounty_20060214i.pdf

Cremation in Lieu of Burial - Blue Earth County

/media/ptgps11a/mandateproposal_blueearthcounty_20060214j.pdf

Detox Services - Blue Earth County

/media/w1wpabfy/mandateproposal_blueearthcounty_20060214k.pdf

Early Intervention Services - Blue Earth County

/media/hcjpyric/mandateproposal_blueearthcounty_20060214l.pdf

Extended Juvenile Jurisdiction - Blue Earth County

/media/d40fhtsh/mandateproposal_blueearthcounty_20060214m.pdf

Health Insurance for Disabled Peace Officers - Blue Earth County

/media/oawdonqd/mandateproposal_blueearthcounty_20060214n.pdf

Libraries - Blue Earth County

/media/mfnlxtnd/mandateproposal_blueearthcounty_20060214o.pdf

Minutes, Financial Statement and Budget Publication - Blue Earth County

/media/vwrharmy/mandateproposal_blueearthcounty_20060214p.pdf

Residential Services for Children - Blue Earth County

/media/oongqyvf/mandateproposal_blueearthcounty_20060214q.pdf

Truancy - Blue Earth County

/media/gn1jqhm5/mandateproposal_blueearthcounty_20060214r.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Blue Earth County

/media/syxkennz/mandateproposal_blueearthcounty_20060214s.pdf

Sales and Use Taxes - Dakota County

/media/mjnobvcc/mandateproposal_dakotacounty_20060414ag.pdf

Vulnerable Adults Pine County

/media/pqibgpwk/mandateproposal_pinecounty_20060213j.pdf

Timber Pricing Pine County

/media/vcngb42z/mandateproposal_pinecounty_20060213i.pdf

Natural Resource Block Grant Pine County

/media/fkaoqgsm/mandateproposal_pinecounty_20060213h.pdf

Developmentally Disabled Services Pine County (1)

/media/55mjvozo/mandateproposal_pinecounty_20060213f.pdf

Probation expense Pine County

/media/cbpdg3sk/mandateproposal_pinecounty_20060213e.pdf

Probation Officers's Salary Pine County

/media/naxhfky1/mandateproposal_pinecounty_20060213d.pdf

Children and Community Services Act Pine County (1)

/media/ekgoakoj/mandateproposal_pinecounty_20060213c.pdf

Department of Corrections Pine County

/media/rvufgt0q/mandateproposal_pinecounty_20060213b.pdf

Noxious Weed Inspector Pine County

/media/vqtbi3qn/mandateproposal_pinecounty_20060213a.pdf

Child Protection Reports Saint Louis County

/media/mzjoxtrg/mandateproposal_saintlouiscounty_20060228m.pdf

Sales and Use Tax - Winona County

/media/f21m1icx/mandateproposal_winonacounty_20060207n.pdf

Budget Publication - Winona County

/media/32uhxbqj/mandateproposal_winonacounty_20060207m.pdf

Pay Equity - Winona County

/media/ifrfskyb/mandateproposal_winonacounty_20060207l.pdf

Natural Resource Block Grant - Winona County

/media/bjjps3x1/mandateproposal_winonacounty_20060207k.pdf

MN Care Tax on County Public Health Fees - Winona County

/media/ob5didzc/mandateproposal_winonacounty_20060207j.pdf

Medical Assistance Costs - Winona County

/media/uyujvlyt/mandateproposal_winonacounty_20060207j.pdf

Libraries Winona County

/media/e5cecigr/mandateproposal_winonacounty_20060207h.pdf

Health Insurance for Disabled Peace Officers - Winona County

/media/lvcnzyqu/mandateproposal_winonacounty_20060207g.pdf

Mandatory Jail time - Winona County

/media/gzygfjt4/mandateproposal_winonacounty_20060207e.pdf

Provisions for Funeral Services - Winona County

/media/a0rd4qi1/mandateproposal_winonacounty_20060207f.pdf

Revision of CCSA Service Plan - Winona County

/media/blgdjjqo/mandateproposal_winonacounty_20060207d.pdf

BSF Childcare Program - Winona County

/media/jwwd4kzi/mandateproposal_winonacounty_20060207c.pdf

Detox Services - Winona County

/media/cothanm4/mandateproposal_winonacounty_20060207b.pdf

Eliminate Ag Inspectin - Winona County

/media/1ufpi1bv/mandateproposal_winonacounty_20060207a.pdf

Budget Publication - Washington County

/media/z1hlcayy/mandateproposal_washingtoncounty_20060207l.pdf

Medical Assistance Cost - Washington County

/media/vjfb2x0x/mandateproposal_washingtoncounty_20060207k.pdf

Libraries - Washington County

/media/kreicxdr/mandateproposal_washingtoncounty_20060207j.pdf

Health Insurance for Disabled Peace Officers - Washington County

/media/s30bocjx/mandateproposal_washingtoncounty_20060207i.pdf

Extended Juveinel Jurisdiction - Washington County

/media/dyxpanzp/mandateproposal_washingtoncounty_20060207h.pdf

Ballots - Washington County

/media/wfqhek13/mandateproposal_washingtoncounty_20060207g.pdf

Mandatory Jail Time - Washington County

/media/ah3je3tl/mandateproposal_washingtoncounty_20060207f.pdf

Revision of CCSA Service Plan - Washington County

/media/o1bk5vua/mandateproposal_washingtoncounty_20060207e.pdf

BSF Childcare Program - Washington County

/media/xeojzl2p/mandateproposal_washingtoncounty_20060207d.pdf

Detox Services - Washington County

/media/3vfjekms/mandateproposal_washingtoncounty_20060207c.pdf

Eliminate Budget Appeals - Washington County

/media/gsopcw03/mandateproposal_washingtoncounty_20060207b.pdf

Eliminate Ag Insepction - Washington County

/media/gcbncwv1/mandateproposal_washingtoncounty_20060207a.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Stearns County

/media/zglhycka/mandateproposal_stearnscounty_20060207z.pdf

MA Clients Who are Incarcerated - Stearns County

/media/utib5kgl/mandateproposal_stearnscounty_20060207y.pdf

Libraries - Stearns County

/media/kbac4qdi/mandateproposal_stearnscounty_20060207x.pdf

Children and Community Services Act - Stearns County

/media/vchhnygc/mandateproposal_stearnscounty_20060207w.pdf

Juvenile Rule 20 - Stearns County

/media/qwmbp0ud/mandateproposal_stearnscounty_20060207v.pdf

Juvenile Petty Offenders - Stearns County

/media/puyajpy5/mandateproposal_stearnscounty_20060207u.pdf

Juvenile Diversion Date - Stearns County

/media/hn3fgn4y/mandateproposal_stearnscounty_20060207t.pdf

Health Insurance for Disabled Peace Officers - Stearns County

/media/s3ua45a4/mandateproposal_stearnscounty_20060207s.pdf

Guardianship Petitioner Fees - Stearns County

/media/zwmh4hfe/mandateproposal_stearnscounty_20060207q.pdf

Foster Care Requirements - Stearns County

/media/3ndlqnaz/mandateproposal_stearnscounty_20060207o.pdf

Extended Juvenile Jurisdiction - Stearns County

/media/icdnsmcw/mandateproposal_stearnscounty_20060207n.pdf

EGA and EMSA Expenditures - Stearns County

/media/1sznurzr/mandateproposal_stearnscounty_20060207m.pdf

Pre-sentence Domestic Abuse Investigations - Stearns County

/media/cxfi1rix/mandateproposal_stearnscounty_20060207l.pdf

Developmentally Disabled Services - Stearns County

/media/3w3dn44n/mandateproposal_stearnscounty_20060207k.pdf

Short-Term Felony Offenders - Stearns County

/media/a2zkeovx/mandateproposal_stearnscounty_20060207j.pdf

Sex Offenders - Stearns County

/media/w5jdy5lw/mandateproposal_stearnscounty_20060207i.pdf

Children and Community Services Act Stearns County (1)

/media/gsdlm5kc/mandateproposal_stearnscounty_20060207h.pdf

Child Support Enforcement Fee Stearns County

/media/wvddftun/mandateproposal_stearnscounty_20060207g.pdf

Child Protection Reports Stearns County

/media/kkzhbuwb/mandateproposal_stearnscounty_20060207f.pdf

Child Care Assistance Stearns County

/media/mrcab0dp/mandateproposal_stearnscounty_20060207e.pdf

Chemical Dependency Grant Stearns County

/media/h2hf0d5h/mandateproposal_stearnscounty_20060207d.pdf

Eliminate Budget Appeals - Stearns County

/media/xozchni5/mandateproposal_stearnscounty_20060207c.pdf

Booking Fee - Stearns County

/media/ukpbncl4/mandateproposal_stearnscounty_20060207b.pdf

Short-term Offenders Outpatient Expenses - Stearns County

/media/t0cjco4a/mandateproposal_stearnscounty_20060207ah.pdf

Sales and Use Taxes - Stearns County

/media/lyladkps/mandateproposal_stearnscounty_20060207ag.pdf

Minutes, Financial Statement & Budget Publication - Stearns County

/media/twhnz0i1/mandateproposal_stearnscounty_20060207af.pdf

PCA Services - Stearns County

/media/ipybm2fc/mandateproposal_stearnscounty_20060207ae.pdf

Pay Equity Reporting - Stearns County

/media/amdgguje/mandateproposal_stearnscounty_20060207ad.pdf

Minor Parent Program - Stearns County

/media/yoqjxv1d/mandateproposal_stearnscounty_20060207ab.pdf

MFIP Program - Stearns County

/media/hmfmb2iv/mandateproposal_stearnscounty_20060207aa.pdf

Annual BCA Report - Stearns County

/media/sqlfmflh/mandateproposal_stearnscounty_20060207a.pdf

Minutes, Financial Statement & Budget Publication - Mandateproposal Olmstedcounty 20060207N

/media/ja4h23cy/mandateproposal_olmstedcounty_20060207n.pdf

Adult Mental Health Services - Anoka County

/media/btpdh2ms/mandateproposal_anokacounty_2006124a.pdf

Ag Inspection - Anoka County

/media/nwhldqwm/mandateproposal_anokacounty_2006124b.pdf

Chemical Dependency Grant - Anoka County

/media/ehdffw1e/mandateproposal_anokacounty_2006124c.pdf

Child Care Assistance - Anoka County

/media/0amoicgu/mandateproposal_anokacounty_2006124d.pdf

Mental Health Services - Anoka County

/media/1zuf0knn/mandateproposal_anokacounty_2006124e.pdf

Short-Term Felony Offenders - Anoka County

/media/ks3j4x0n/mandateproposal_anokacounty_2006124f.pdf

Cremation in Lieu of Burial - Anoka County

/media/fsipiejb/mandateproposal_anokacounty_2006124g.pdf

Detox Services - Anoka County

/media/kc2msy2c/mandateproposal_anokacounty_2006124h.pdf

Early Intervention Services - Anoka County

/media/2q2bqz5j/mandateproposal_anokacounty_2006124i.pdf

Extended Juvenile Jurisdiction - Anoka County

/media/yewlesic/mandateproposal_anokacounty_2006124j.pdf

Health Insurance for Disabled Peace Officers - Anoka County

/media/sxdb0hao/mandateproposal_anokacounty_2006124k.pdf

Land Use Plans for Met Council - Anoka County

/media/ghfif3kv/mandateproposal_anokacounty_2006124l.pdf

Medical Assistance Costs for Under-65 Disabled in Nursing Homes - Anoka County

/media/4nxdtrce/mandateproposal_anokacounty_2006124m.pdf

Minutes, Financial Statement & Budget Publication - Anoka County

/media/tg2o4dn0/mandateproposal_anokacounty_2006124n.pdf

Residential Services for Children - Anoka County

/media/lcif2535/mandateproposal_anokacounty_2006124o.pdf

Truancy - Anoka County

/media/qlsole0p/mandateproposal_anokacounty_2006124p.pdf

Out-of-Home Placement - Chippewa County

/media/aw1n1i4h/mandateproposal_chippewacounty_2006117a.pdf

Adult Mental Health Services - Chippewa County

/media/bsxkz3eb/mandateproposal_chippewacounty_2006117b.pdf

Revision of CCSA Service Plan Rice County

/media/hyjp3z41/mandateproposal_ricecounty_20060114l.pdf

Medical Assistance Cost for Under-65 Disabled in Nursing Home Rice County

/media/z1smvl1a/mandateproposal_ricecounty_20060114k.pdf

Libraries Rice County

/media/ulybg3kh/mandateproposal_ricecounty_20060114j.pdf

Health Insurance for Disabled Peace Officers Rice County

/media/qv2gax1g/mandateproposal_ricecounty_20060114i.pdf

Short-Term Felony Offenders Rice County

/media/vqojwkz0/mandateproposal_ricecounty_20060114h.pdf

Extended Juvenile Jurisdiction Rice County

/media/fa0opoyv/mandateproposal_ricecounty_20060114g.pdf

Cremation in Lieu of Burial Rice County

/media/bdjcijyc/mandateproposal_ricecounty_20060114f.pdf

Minutes, Financial Statement & Budget Publication Rice County

/media/d4hdncxy/mandateproposal_ricecounty_20060114e.pdf

Child Care Assistance Rice County

/media/ulmpu33b/mandateproposal_ricecounty_20060114d.pdf

Chemical Dependency Grant Rice County

/media/kczjvxxs/mandateproposal_ricecounty_20060114c.pdf

Eliminate Budget Appeals Ricec County

/media/pb3ozrv5/mandateproposal_ricecounty_20060114b.pdf

Eliminate Ag Insepction Rice County

/media/nstpa5uq/mandateproposal_ricecounty_20060114a.pdf

County Fees - Mandateproposal Kanabeccounty 20060103C

/media/z4zayu1k/mandateproposal_kanabeccounty_20060103c.pdf

Minutes, Financial Statement & Budget Publication - Mandateproposal Koochichingcounty 20060103L

/media/zcifolxx/mandateproposal_koochichingcounty_20060103l.pdf

2005 Minnesota County Finances Report - 2005 Revenues, Expenditures, and Debt & 2006 and 2007 Summary Budgets - Report

/media/lk2lob30/county_05_report.pdf

2005 Financial and Investment Report of Volunteer Fire Relief Associations

/media/4qsoujun/vfra_05_report.pdf

2005 Financial and Investment Report of Volunteer Fire Relief Associations

DOER Reporting - Aitkin County

/media/qakgbzzq/mandateproposal_aitkincounty_20051120.pdf

Wild Game Dinners - Aitkin County (1)

/media/peueidg0/mandateproposal_aitkincounty_20051120a.pdf

Human Services - Benton County

/media/dv2azumt/mandateproposal_bentoncounty_20051220c.pdf

Developmentally Disabled Services - Benton County

/media/qtdbfem0/mandateproposal_bentoncounty_20051220c.pdf

Mental Health Collaboratives -Benton County

/media/jzfdkr5y/mandateproposal_bentoncounty_20051220e.pdf

Indian Family Preservation Act - Aitkin County

/media/3xwloqgd/mandateproposal_aitkincounty_20051129.pdf

Off-Sale Liquor License - Aitkin County

/media/flgpjc0k/mandateproposal_aitkincounty_20051129a.pdf

Waste Management Reporting - Aitkin County

/media/iksdwbga/mandateproposal_aitkincounty_20051129b.pdf

Pay Equity Reporting - Aitkin County

/media/qmwjubd0/mandateproposal_aitkincounty_20051120.pdf

Wild Game Dinners - Aitkin County

/media/rbadghtu/mandateproposal_aitkincounty_20051120a.pdf

County Election Requirements - Burlington Township

/media/uuylwbrd/mandateproposal_burlingtontownship_20051013.pdf

Township Retains its Powers - Yellow Medicine County Township

/media/burpgb3n/mandateproposal_yellowmedicinecountytoa_20050912.pdf

Financial Trends of Minnesota School Districts and Charter Schools For the period 2000 to 2004 - Report

/media/szjeucmf/schooldistrict_04_report.pdf

Financial Trends of Minnesota School Districts and Charter Schools For the period 2000 to 2004 - Data Tables

/media/oknda44b/schooldistrict_04_tables.xls

2004 Minnesota County Finances: 2004 Revenues, Expenditures, and Debt & 2005 and 2006 Summary Budgets - Report

/media/erfomx4r/county_04_report.pdf

2004 Financial and Investment Report of Volunteer Fire Relief Associations

/media/oq5ducsr/vfra_04_report.pdf

2004 Financial and Investment Report of Volunteer Fire Relief Associations

Yellow Medicine County Financial Statements and Management Letter - 12/31/04

/media/uacfqftw/yellowmedicinecountyfsml_04_report.pdf

Full Manual

/media/uvnjojxh/cofars_manual.pdf

Minnesota County Financial and Accounting Reporting Standards (COFARS) Manual

Table of Contents

/media/2djbhm04/cofars_toc.pdf

Minnesota County Financial and Accounting Reporting Standards (COFARS) Table of Contents

2003 Financial Trends of Minnesota School Districts - School Districts Over 1,000 Enrollment - Data Tables

/media/bzcd1iy0/schooldistrict_03_exceltables.zip

2003 Financial Trends of Minnesota School Districts - School Districts Over 1,000 Enrollment - Report

/media/gsupxhay/schooldistrict_03_report.pdf

2003 Financial Trends of Minnesota School Districts - School Districts Under 1,000 Enrollment - Data Tables

/media/c4nhdtev/smalldistrict_03_exceltables.zip

2003 Financial Trends of Minnesota School Districts - School Districts Under 1,000 Enrollment - Report

/media/ugmjdcmb/smalldistrict_03_report.pdf

Minnesota County Finances: 2003 Revenues, Expenditures, and Debt & 2004 and 2005 Summary Budgets

/media/emufh04c/county_03_report.pdf

Public Pension Plan Financial and Investment Report For the Year Ended December 31, 2003

/media/0wlbx0z5/financialinvestment_03_report.pdf

Public Pension Plan Financial and Investment Report For the Year Ended December 31, 2003

Minnesota County Finances: 2002 Revenues, Expenditures, and Debt & 2003 and 2004 Summary Budgets

/media/ccpp3ilu/county_02_report.pdf

Roseau County Investigative Report

/media/40uieshm/roseau_report.pdf

Roseau County Investigative Report

Steele County Human Services Investigative Report

/media/1wgjspu2/rpt_steele.pdf

Steele County Human Services Investigative Report

Todd County Social Services Department Investigative Report

/media/pdkpxpf2/todd_report.pdf

Todd County Social Services Department Investigative Report

Minutes, Financial Statement & Budget Publication Roseau County

/media/vxidw2pw/mandateproposal_roseaucounty_20111201.pdf

Le Sueur County Investigative Report

/media/xtbjvirk/le_sueur_report.pdf

Le Sueur County Investigative Report

Otter Tail County Solid Waste Department Investigative Report

/media/nqihv5xa/otter_tail_report.pdf

Otter Tail County Solid Waste Department Investigative Report

2000 Ranking of County Expenditures - Report

/media/5psldk5h/corank_00_report.pdf

Mower County Investigative Report

/media/ttmdmw0h/mower_investigative.pdf

Mower County Investigative Report

Mower County Report on Procedures

/media/3q5fosyk/mower_procedures.pdf

Mower County Report on Procedures

1999 Ranking of County Expenditures

/media/2esk2vea/corank99.pdf

1998 Ranking of County Expenditures

/media/knldcspx/report.pdf

1997 County Budget Data - Raw Data

/media/sh2jc2ha/cobud97.exe

1997 County Budget Data - Report

/media/ydfcarrl/report.pdf

1997 Ranking of County Expenditures

/media/u32bginx/report.pdf

1996 Ranking of County Expenditures

/media/2llkrlxw/report.pdf

1995 Ranking of County Expenditures

/media/csbhnstf/report.pdf

Labor Negotiations - Aitkin County

/media/3ijjx5bg/mandateproposal_aitkincounty_20060221b.pdf

Out of State Travel - Aitkin County

/media/asypcjm3/mandateproposal_aitkincounty_20060221c.pdf

Annual BCA Report - Aitkin County

/media/mqznt4wt/mandateproposal_aitkincounty_20060307a.pdf

Small Claims Total - Wabasha County

/media/pbdffmkm/mandateproposal_wabashacounty_20060414v.pdf

Probation Officers' Salary - Wabasha County

/media/41tjfd23/mandateproposal_wabashacounty_20060414r.pdf

Clean Water Act - Benton County

/media/lrlgy3zb/mandateproposal_bentoncounty_20051220a.pdf

Short-Term Offenders - Benton County

/media/h5bhixuv/mandateproposal_bentoncounty_20051220b.pdf

Libraries - Benton County

/media/3tclmybw/mandateproposal_bentoncounty_20051220d.pdf

Natural Resource Block Grants - Benton County

/media/nehideip/mandateproposal_bentoncounty_20051220f.pdf

Pay Equity Reporting - Benton County

/media/qgnpbann/mandateproposal_bentoncounty_20051220g.pdf

County Fees - Benton County

/media/fgzngrcq/mandateproposal_bentoncounty_20051220h.pdf

Sales and Use Taxes - Benton County

/media/ceeli01m/mandateproposal_bentoncounty_20051220i.pdf

Septic Systems - Benton County

/media/gb5jiemx/mandateproposal_bentoncounty_20051220j.pdf

Bidding - Benton County

/media/44wfuebu/mandateproposal_bentoncounty_20051220k.pdf

Annual Budget Summary and Financial Statements - Benton County

/media/ai0lh1b2/mandateproposal_bentoncounty_20051220k.pdf

Truth-in-Taxation Hearings - Benton County

/media/2i0lcpu0/mandateproposal_bentoncounty_20051220l.pdf

Health Care Program Overpayments - Stearns County

/media/scdb4mtr/mandateproposal_stearnscounty_20060207r.pdf

Wetland Conservation Act - Stearns County

/media/5inhnjye/mandateproposal_stearnscounty_20060207ac.pdf

Broker Certification Form for Local Governments – Additional Investment Authority (Minneapolis, St. Paul, Hennepin County, Ramsey County)

/media/1wadwuac/brokercertaia.pdf

Sample County TIF Information Form

/media/atqpc2rp/county-tif-form-sample.pdf

Instructions for Completing County TIF Information Form

/media/ch0he0cd/2025-county-form-instructions.pdf

Report of Outstanding Indebtedness Form - County Auditor's Form

/media/4yonmxtp/coindebtedness_form.xlsx

Report of Outstanding Indebtedness - County Auditor's Form

Instructions for Completing the Minnesota City/County Summary Budget Data Form

/media/5rmomq5e/instructionsforsummarybudgetdataform.pdf

Minnesota City and County Summary Budget Data Form Instructions

Statement of Economic Interest

/media/axfhn43e/statement-of-economic-interest.pdf

Reporting form that is kept on file locally indicating financial ownership and conflicts of interest.

County Bidding and Contract Requirements

/media/jdlfty1p/county-bidding-and-contract-requirements.pdf

County Bidding and Contract Requirements

County Commissioner Per Diem Payments

/media/jvqjoqvu/county-commissioner-per-diem-payments.pdf

County Commissioner Per Diem Payments

County Law Libraries

/media/qxzju5fk/countylawlibraries1102statement.pdf

County Sheriff Canteen Operations

/media/mk4emasp/countysheriffscanteenoperations_0903_statement.pdf

Forfeiture Proceeds and County Attorney Checking Accounts

/media/eunpuafr/forfeitureproceeds_0703_statement.pdf

County Bidding and Contract Requirements

/media/lp1b5l2n/countybidcontractreq_1110_statement.pdf

2021 County TIF Training Resources

/media/sushtbid/2021-county-tif-training-resources.pdf

2021 County TIF Training Slides

/media/v2wj0i3l/2021-county-tif-training-slides.pdf

Copy Of Vital Stats County Template

/media/bbtdumfx/copy-of-vital-stats-county-template.xls

2023 TIF County Resources

/media/voolcxue/2023-tif-county-resources.pdf

2023 County Administrators TIF Training Powerpoint Slides

/media/a0vdpg43/2023-county-administrators-tif-training-powerpoint-slides.pdf

2025 County Administrators TIF Training Powerpoint

/media/ydgej45k/2025-county-tif-powerpoint.pdf

2025 County TIF Resources

/media/takgbenx/2025-county-tif-resources.pdf

Minnesota County Financial & Accounting Reporting Standards (COFARS)

/reports-data-analysis/local-government/counties-sub-pages/minnesota-county-financial-accounting-reporting-standards-cofars/

County Summary Budget Publication Format

/media/nqgcytxg/county_budget_pub.pdf

County Summary Budget Publication Format

Reporting and Publication Requirements - City Audited Financial Statements - GAAP Basis

/media/4ugn0g3d/min_pub_req_gaap.pdf

Reporting and Publishing Requirements - City Audited Financial Statements - Cash Basis

/media/vosb0hzx/min_rep_req_audcash.pdf

Reporting and Publishing Requirements - City Financial Statements - Cash Basis

/media/meppmf2o/min_rep_req_cash.pdf

County Audit Guide

Financial Accounting Standards Board (FASB)

http://www.fasb.org/home

Minnesota Association of County Administrators

http://www.maca-mn.org/

Minnesota Association of County Officers

http://www.mncounty.org/

Minnesota Association of County Social Service Administrators

http://www.macssa.org/

Minnesota City/County Management Association

http://www.mncma.org/

Minnesota Inter-County Association

http://www.mica.org/

Minnesota County Attorneys Association

http://www.mcaa-mn.org/

The FIRE Form: Financial Information and Benefit Payments Tabs

The SC Form: Completing the Financial Projection and Required Contribution Tabs

2023 TIF County Administrators Training

2025 TIF County Administrators Training

What should a public accountant do if evidence of financial misconduct is discovered during an audit of a political subdivision?

/training-guidance/guidance/frequently-asked-questions-articles/what-should-a-public-accountant-do-if-evidence-of-financial-misconduct-is-discovered-during-an-audit-of-a-political-subdivision/

What should a public accountant do if evidence of financial misconduct is discovered during an audit of a political subdivision?

Can a resident petition the Office of the State Auditor to conduct a financial audit of a local government’s books and records?

/training-guidance/guidance/frequently-asked-questions-articles/can-a-resident-petition-the-office-of-the-state-auditor-to-conduct-a-financial-audit-of-a-local-government-s-books-and-records/

Can a local government official request the Office of the State Auditor to conduct a financial audit of a local government’s books and records?

/training-guidance/guidance/frequently-asked-questions-articles/can-a-local-government-official-request-the-office-of-the-state-auditor-to-conduct-a-financial-audit-of-a-local-government-s-books-and-records/

Can a local government official request the Office of the State Auditor to conduct a financial audit of a local government’s books and records?

TIF County Guides

County Summary Budget Compliance Dashboard (v2)

County TIF Reporting Compliance Dashboard (v2)

Fire Relief Association Financial Dashboard

Minnesota House District and County Summary Dashboard

Reporting and Publication Requirements - City Audited Financial Statements - GAAP Basis

/media/4ugn0g3d/min_pub_req_gaap.pdf

Reporting and Publishing Requirements City Audited Financial Statements for Cities Reporting on the GAAP Basis

County Summary Budget Publication Format

/media/nqgcytxg/county_budget_pub.pdf

Summary Budget Publication Format for Counties

Fiduciary FS Template

/media/qvxef3s0/gasb84fidfstmpl.xlsx

GASB Statement No. 84 -Example Fiduciary Financial Statements

CPA Audit Documentation Review Checklist

/media/j0jd4xkb/auditdocumentationchecklist.pdf

County Audit Guide CPA Audit Documentation Review Checklist

7. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/ve0d2g0h/2019section07_schooldists.doc

2. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/pzfckjtl/2019section02_charterschools.docx

6. Uniform Financial Accounting and Reporting Standards (UFARS)

/media/1dsnchzj/2019section06_other.doc

7. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/mchnjbwn/2018section07_schooldists.doc

2. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/wexe0ppz/2018section02_charterschools.docx

6. Uniform Financial Accounting and Reporting Standards (UFARS)

/media/idxpfvct/2018section06_other.doc

7. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/yv4lrjxh/2017section07_schooldists.doc

2. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/ianjyscc/2017section02_charterschs.docx

6. Uniform Financial Accounting and Reporting Standards (UFARS)

/media/xtzf5hyn/2017section06_other.doc

7. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/ss2jvpm3/2016section07_schooldists.doc

2. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/fgqft53x/2016section02_charterschs.docx

6. Uniform Financial Accounting and Reporting Standards (UFARS)

/media/r3epzsjr/2016section06_other.doc

7. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/iodh4l2u/2015section07_schooldists.doc

2. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/tyrjxrtl/2015section02_charterschs.docx

6. Uniform Financial Accounting and Reporting Standards (UFARS)

/media/iz3kb3tr/2015section06_other.doc

2. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/t3vdpinf/charterschoolssection02.docx

6. Uniform Financial Accounting and Reporting Standards (UFARS)

/media/ldzbkpj4/othersection06.docx

7. Uniform Financial Accounting and Reporting Standards (UFARS) for Minnesota School Districts and Charter Schools

/media/5kxiep55/schooldistrictssection07.docx

Petition County Form

/media/d3cfte31/petition_county_form.pdf

Petition County Certification

/media/35agwzb4/petition_county_certification.pdf

Press Releases - County

All County Reports

Pension Reports

Minnesota County Financial & Accounting Reporting Standards (COFARS)

Instructions for Completing County TIF Information Form

/media/ch0he0cd/2025-county-form-instructions.pdf

Sample County TIF Information Form

/media/atqpc2rp/county-tif-form-sample.pdf

Report of Outstanding Indebtedness Form - County Auditor's Form - Due March 1

/media/4yonmxtp/coindebtedness_form.xlsx

Report of Outstanding Indebtedness Form - County Auditor's Form

Instructions for Completing the Local Government Financial Reporting Form

/media/35xpwwlj/instructionsfinancialform.pdf

Instructions for Completing the Local Government Financial Reporting Form

Instructions for Completing the Minnesota City/County Summary Budget Data Form

/media/5rmomq5e/instructionsforsummarybudgetdataform.pdf

Instructions for Completing the Minnesota City/County Summary Budget Data Form

City Local Government Financial Reporting Form (SAFES)

https://safes.osa.state.mn.us/Default/Login

Town Local Government Financial Reporting Form (SAFES)

https://safes.osa.state.mn.us/Default/Login

City Local Government Financial Form Instructions

/media/35xpwwlj/instructionsfinancialform.pdf

Town Local Government Financial Form Instructions

/media/35xpwwlj/instructionsfinancialform.pdf

Special District Financial Reporting Form (SAFES)

https://safes.osa.state.mn.us/Default/Login

Special District Financial Form Instructions

/media/35xpwwlj/instructionsfinancialform.pdf

All County Forms

All Upcoming County Forms Due

All County Data