A fire relief association is a governmental entity that also is a nonprofit organization, that receives and manages public money to provide retirement benefits for individuals providing the governmental services of firefighting and emergency first response. The relief association is a separate entity from the affiliated fire department and is governed by its own board of trustees. Relief associations have reporting requirements with the Office of the State Auditor (OSA), as well as with other state and federal agencies. The OSA certifies relief associations as eligible for state aid once all reporting information has been received, and any identified issues have been resolved.

Search to find a relief association’s status in meeting its requirements with the OSA to be certified as eligible for fire state aid, view the status of relief association report submissions, and confirm the status of the OSA’s review of the submitted reports in our Fire Relief Association Reporting Compliance Dashboard.

The Office of the Legislative Auditor audits state agencies and constitutional offices.

Questions about obtaining public documents from a local government may be addressed to the Minnesota Department of Administration, Information Policy Analysis Division, (651) 296-6733 or 1-800-657-3721. Click here to see their website.

Local governments have the authority to make policy decisions about how local government funds are spent. Residents may provide feedback to local officials on spending priorities by attending public meetings, communicating with their local elected officials, and by voting on election day.

Local units of government have the authority to set utility rates within their borders. We recommend you contact your local government to express your concerns.

The Office of the State Auditor has prepared a Statement of Position that provides information on city bidding and contracting requirements. Click here to see the Statement of Position. The Office of the State Auditor has also prepared a Statement of Position that provides information on county bidding and contracting requirements. Click here to see the Statement of Position.

Search to find a relief association’s status in meeting its requirements with the OSA to be certified as eligible for fire state aid, view the status of relief association report submissions, and confirm the status of the OSA’s review of the submitted reports in our Fire Relief Association Reporting Compliance Dashboard.

Visit our Key Reporting Requirements Calendar to view fire relief association reporting requirements and due dates with the OSA. The OSA also has a training video that walks through the Reporting Requirements for Fire Relief Associations.

Under Minnesota law, a city or town fire department is a part of the city or town, just like the public works or parks and recreation departments are departments of the city or town. The fire department is not a separate governmental entity.

A fire relief association is generally affiliated with a city or town fire department and is a separate governmental entity from the city or town. One way in which a relief association differs from a city or town fire department is that a relief association is required to maintain control of its own funds. It receives and manages public money to offer retirement benefits for those providing firefighting and emergency first response services.

Each relief association is governed by a board of trustees, which includes three municipal representatives. Cities and towns are sometimes required to provide financial support to their affiliated relief association. Minnesota law requires that certain types of relief association decisions be ratified by the affiliated city or town. Additional information is provided in our Pension Topic on ratification requirements.

More information on the differences in fire department and fire relief association accounts can be found in our Statement of Position.

The board consists of nine members: six trustees elected from the relief association’s membership, and three trustees from the municipality or municipalities. How municipal representatives are designated and who designates them depends on the legal structure of the fire department with which the relief association is associated. The municipal trustees for a relief association associated with a municipal fire department are the fire chief, one elected municipal official, and one elected or appointed municipal official. The municipal governing body designates the elected municipal official and the elected or appointed municipal official who serve as trustees, and their terms are for one year. A municipal trustee, including the fire chief, has all the rights and duties of any other trustee, except the right to be an officer of the relief association board of trustees.

A board must have at least three officers elected by the full board or by the membership, as specified in the bylaws. The officers are elected from among the elected trustees. A trustee may hold only one elected office at a time on the board. Elected trustees and officers may be elected for terms not to exceed three years, as specified in the bylaws. If the terms exceed one year, the elections should be staggered on as equal a basis as is practicable.

All trustees, including the three municipal trustees, are fiduciaries. Each trustee must act in good faith and exercise the degree of judgment and care that a person of prudence, discretion and intelligence would exercise in the management of that person’s own affairs.

The board’s responsibilities include: determining plan benefits and eligibility for membership or benefits; determining the amount or duration of benefits; determining funding requirements and contribution amounts; maintaining necessary administrative records; reviewing expenditures; and investing pension plan assets.

More information can be found in our Statement of Position on Fire Relief Association Governance.

Tax Increment financing (TIF) is a financing tool meant to support local economic development, redevelopment, and housing development that would not otherwise occur without assistance. As its name suggests, TIF uses the incremental property taxes, or “tax increments,” generated by the increased taxable value of a new development to help finance qualifying costs. TIF is not a tax reduction; taxes are paid on the full taxable value. The original taxable value continues to be part of the tax base that supports the tax levies of the city, county, school district, and other taxing jurisdictions. The new, additional value from development activity is “captured” from the tax base for the duration of the TIF district. After the TIF district is terminated, or “decertified,” the captured value becomes part of the tax base.

For more information, see our annual TIF Legislative Reports and our Training Opportunities page.

TIF authorities must start filing annual TIF reports for the year in which the district was certified by the county auditor. Reporting for a year becomes available in May of the following year and is due by August 1^st of that year. The authority must continue to report until a report demonstrates that the district is both decertified AND all tax increment revenue has been expended or returned to the county auditor.

For more information, see our TIF Topic entitled When Does an Authority Need to File Annual TIF Reports?

At this time, district-level reporting is not available online. Reporting is summarized annually in our TIF Legislative Reports. Copies of TIF plans and/or specific annual reports for individual districts can be requested from the TIF authorities or from the OSA’s TIF Division at TIF@osa.state.mn.us. 

Yes. A TIF authority must publish notice and hold a public hearing before approving a proposed TIF Plan. After approval, there is less formal opportunity to affect authorities’ decisions regarding TIF districts, but certain modifications to the TIF plan still require public notice and hearing. 

For more information, see Minnesota Statutes, section 469.175, subdivisions 3 and 4.

TIF authorities (referred to in the TIF Act as “authorities”) are municipalities or other governmental entities authorized by various development acts in Minnesota statutes to create TIF districts. TIF authorities may include cities, housing and redevelopment authorities (HRAs), port authorities, economic development authorities (EDAs), and rural development financing authorities. While most TIF authorities are cities or their HRAs, port authorities, or EDAs, a number of county HRAs (or similar entities) and one large metropolitan town are also active TIF authorities.

For more information, see Minnesota Statutes, section 469.174, subdivision 2, our annual TIF Legislative Reports and our Training Opportunities page.

The most commonly utilized TIF districts are Redevelopment Districts for addressing blighted conditions, Housing Districts for assisting the development of low- and moderate-income housing, and Economic Development Districts for assisting with certain employment and tax base opportunities. The TIF Act also provides for Renewal & Renovation Districts (similar to Redevelopment Districts) and Soils Condition Districts for sites with hazardous substances. A Hazardous Substance Subdistrict can be used with other types of districts when contamination is found. Other types of districts may be authorized by uncodified, special laws. 

For more information, see our annual TIF Legislative Reports and our Training Opportunities page.

A financial audit is an independent examination and verification of the accuracy and completeness of information presented in an organization’s financial statements.

The purpose of an audit is the expression of an opinion as to whether the financial statements are fairly presented in conformity with appropriate accounting principles.

The Office of the State Auditor performs approximately 100 financial and compliance audits and reviews approximately 450 single audits per year. Audited entities include: counties; the three first-class cities (Minneapolis, St. Paul, and Duluth); government authorities affiliated with these counties and cities; regional organizations; and other entities as required by Minnesota Statute. Click here to see the relevant statutes.

The nationally-recognized accounting standard-setting body for state and local governments is the Governmental Accounting Standards Board (GASB). GASB establishes standards of financial accounting and reporting for state and local governmental entities. These standards guide the preparation of external financial reports of those entities.

The independent entities set auditing standards for state and local governments in the United States are:

• The American Institute of Certified Public Accountants (AICPA) is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients.
• The Comptroller General of the United States of the U.S. Government Accountability Office is a federal government entity that issues Government Auditing Standards, also know as the “yellow book”, which supplement the standards of the AICPA and are required for certain audits of state and local governments. In particular they are required for audits of many entities receiving federal funding.
• The Office of Management and Budget (OMB) is a federal agency that has issued Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) , which provides the guidance for complying with the Single Audit Act Amendments of 1996 (the Single Audit Act), a federal law requiring audits of entities expending a certain threshold of federal funding.
• The Office of the State Auditor issues the Minnesota Legal Compliance Audit Guide for Political Subdivisions. This audit guide establishes requirements for additional audit procedures for audits of Minnesota local governments. The procedures are to determine whether a local government is complying with certain Minnesota laws.

The Office of the State Auditor (OSA) has financial oversight responsibility for local governments – cities, counties, towns, and special districts. The OSA is a constitutional office of the state under the direction of the elected State Auditor.

The Office of the Legislative Auditor (OLA) audits state government agencies and the constitutional offices, including the Office of the State Auditor. The OLA is under the direction of the Legislative Auditor, who is appointed by the Legislative Audit Commission.

The County Financial Accounting and Reporting Standards (COFARS) manual can be accessed by clicking here. For COFARS-related questions, please contact Lisa Young at 651-296-4083 or lisa.young@osa.state.mn.us.

Before the Single Audit Act, governments and non-profit agencies receiving federal assistance were subject to audits by every federal department or agency that provided them money. In addition, many were required to have an annual financial audit. The federal government passed the Single Audit Act to require that the annual financial audit include audits of federal assistance received and spent. This “single audit" takes care of the audit requirements for all federal departments and agencies and saves the government or nonprofit from having to have a series of audits.

Residents can petition the Office of the State Auditor to perform an examination of a local government entity. Please visit the OSA's "Petition + Request Audits" webpage for information on how the process works.

The Minnesota Legislature recently changed the audit threshold for municipal liquor stores. Minnesota Statutes, section 471.6985, subdivision 2, was amended by 2025 Minnesota Laws, Chapter 39, Article 2, Section 63, to increase the audit threshold to $750,000. This threshold will be adjusted annually for inflation.

• Cities operating municipal liquor stores with total annual sales exceeding $750,000 are required to submit an audited financial statement prepared in accordance with Generally Accepted Accounting Principles (GAAP). This statement must be submitted to the Office of the State Auditor within 180 days following the end of the fiscal year.

Cities over 2,500 in population, according to the latest census, must have an annual audit in accordance with generally accepted accounting principles.

Cities under 2,500, where there are separate offices of clerk and treasurer, are not generally required by Minnesota law to have an audit.

Cities under 2,500 with the combined office of clerk and treasurer must have an annual audit if total revenues exceed the annual threshold.

Cities under 2,500 with the combined office of clerk and treasurer must have an Agreed-Upon Procedures engagement once in every five-year period if total revenues are equal to or less than the annual threshold.

Towns over 2,500 in population according to the latest census, with annual revenue equal to or more than the annual threshold, must have an annual audit in accordance with generally accepted accounting principles.

Towns with a combined clerk/treasurer must have an annual audit performed by the Office of the State Auditor or a public accountant if annual revenue is more than the annual threshold.

Towns with a combined clerk/treasurer must have an Agreed-Upon Procedures engagement performed by the Office of the State Auditor or a public accountant once in every five-year period if annual revenue is equal to or less than the annual threshold.

In general, Minnesota law does not require a town with separate offices of clerk and treasurer to have an annual audit if (1) the town has a population of 2,500 or less, or (2) the town’s annual revenue is less than the annual threshold.

Special districts must have an annual audit under Minn. Stat. § 6.756, subd. 2 if total revenues exceed the annual audit threshold and if they are not subject to financial auditing and reporting requirements under any other law.

Special districts must have an Agreed-Upon Procedures engagement once in every five-year period under Minn. Stat. § 6.756, subd. 2 if total revenues are equal to or less than the annual audit threshold and if they are not subject to financial auditing and reporting requirements under any other law. Note: Consult with the special district or its legal advisor to determine whether the special district is subject to financial auditing and reporting requirements under another law. For example, Minn. Stat. § 103D.355 requires each watershed district to have an annual audit.

"Special district" means a public entity with a special or limited purpose, financed by property tax revenues or other public funds, that is not included in a city, county, or town financial report as a component of that local government, that is created or authorized by law, and that is governed by:

    1. persons directly elected to the governing board of the district,

    2. persons appointed to the governing board of the district by local elected officials,

    3. local elected officials who serve on the board by virtue of their elected office, or

    4. a combination of these methods of selection.

Special district includes special taxing districts listed in section Minn. Stat. § 275.066.

Reporting forms for fire relief associations are annually required to be submitted to the Office of the State Auditor (OSA) by June 30. Relief associations with assets or liabilities of at least $750,000 must also submit audited financial statements annually to the OSA. Visit our Key Reporting Requirements Calendar to view relief association reporting requirements with the OSA.

The $750,000 statutory threshold is determined using prior year-end asset and liability amounts and is based on Special Fund amounts only. After a relief association exceeds the threshold in either assets or liabilities, according to the previous year’s financial report, an audit is required beginning the following year, even if the relief association’s assets and liabilities subsequently drop below the threshold.

Relief associations with assets and liabilities that are both less than $750,000 and have not exceeded the threshold in a prior year are permitted to have their annual financial reporting form attested to by a certified public accountant in accordance with agreed-upon procedures prescribed by the OSA instead of having an audit performed. These relief associations must also submit an Independent Accountant’s Report on Applying Agreed-Upon Procedures.

More information can be found in our Pension Topic titled Resources for Auditors.

School district data can be obtained from the Minnesota Department of Education. Click here to go to the website.

Yes. When local government officials or employees discover evidence of missing public funds or property, they are required by law to promptly report the facts of the situation, in writing, to the Office of the State Auditor. A local government official or employee is also required to notify local law enforcement. Click here to see the relevant Statute, Minn. Stat. § 609.456, subd. 1.

OPEB stands for Other Postemployment Benefits and includes all benefits, other than pensions, that employers provide to retired workers, such as healthcare of life insurance. Political subdivisions and other public entities in Minnesota that have OPEB liabilities have authority to create trusts to set aside money to pay postemployment benefits. An OPEB trust may be revocable or irrevocable.

Local Government Financial Reporting Form: This Excel form is required to be completed by all cities and is available in SAFES. If submitting annual financial reports through CTAS, this document is titled the State Auditor Data File. The due date is March 31 for cities that are not required to submit audits or AUPs and use a regulatory (cash) basis of accounting. Cities that do not have to submit audits or AUPs are required to submit unaudited financial statements along with the financial reporting form.

Audit on a regulatory (cash) basis of accounting or Agreed-Upon Procedures Engagement (AUP): If a city needs to have an audit on a regulatory (cash) basis of accounting or AUP, both the audit and financial reporting form must be completed and submitted to the OSA by June 15.

Cities are required to file an audited financial statement and the city financial reporting form by June 30 of each year.

The audit report must be filed electronically using the Adobe Acrobat Format (PDF).

Local Government Financial Reporting Form: This Excel form is required to be completed by all townships and is available in SAFES. If submitting annual financial reports through CTAS, this document is titled the State Auditor Data File. The due date is March 31 for townships that are not required to submit audits or AUPs and use a regulatory (cash) basis of accounting. Townships that do not have to submit audits or AUPs are encouraged to submit unaudited financial statements along with the financial reporting form.

Audit on a regulatory (cash) basis of accounting or Agreed-Upon Procedures Engagement (AUP): If a township needs to have an audit on a regulatory (cash) basis of accounting or AUP, both the audit and financial reporting form must be completed and submitted to the Office of the State Auditor by June 15. 

Towns are required to file an audited financial statement and the town financial reporting form by June 30 of each year.

The audit report must be filed electronically using the Adobe Acrobat Format (PDF).

Please visit the Office of the State Auditor's (OSA) CTAS User Manual webpage to find a downloadable versions of the complete CTAS User Manual and individual chapters.

Public accountants are required by Minn. Stat. § 6.67 to promptly report to the the Office of the State Auditor and the appropriate county attorney when they discover evidence of financial misconduct during an audit of a political subdivision or a local public pension plan. In order to qualify as “prompt,” reporting should be done prior to the routine filing of the public entity’s audit with the the Office of the State Auditor. This reporting obligation includes the following: counties, cities, towns, school districts, metropolitan or regional agencies, public corporations, local public pension plans, volunteer fire relief associations, special districts, watershed districts, sanitary districts, regional public library districts, park districts, economic development authorities, and housing and redevelopment authorities.

Yes. You can report your concern to the Office of the State Auditor’s Legal/Special Investigations Division. Please visit our "Report a Concern" webpage for more information.

Yes. Please visit the OSA's "Petition + Request Audits" webpage for information on how the process works, how many signatures are required, and for forms.

Yes. Please visit the OSA's "Petition + Request Audits" webpage for information on how the process works, how many signatures are required, and for forms.

Please submit a written request to the OSA Data Practices Compliance Official Mark Kerr by U.S. Mail to: Office of the State Auditor, 525 Park Street, Suite 500, St. Paul, Minnesota 55103; or by email to: datarequests@osa.state.mn.us.

Questions and concerns about the Open Meeting Law are handled by the Minnesota Department of Administration, Information Policy Analysis Division, (651) 296-6733 or 1-800-657-3721. Click here to see their website.

Yes and No. Generally, a local government is required to retain its records indefinitely, unless it has adopted a formal record retention schedule. A record retention schedule identifies how long a record must be kept and when it may be destroyed. For more information, please visit the Minnesota Historical Society, State Archives website or contact them at (651) 297-3260.

No. The Office of the State Auditor only has authority to review financial matters involving local governments. Election issues should be brought to the attention of your local county attorney or the Office of the Minnesota Secretary of State, Elections. For more information, please visit the the Office of the Minnesota Secretary of State's website or contact them at (651) 215-1440.

The Property Tax Division of the Minnesota Department of Revenue oversees the administration of Minnesota’s property tax system. The department has prepared a fact sheet that provides guidance on appealing the value or classification of your property. The fact sheet entitled "How to Appeal Your Value and Classification" available on the Department of Revenue's website.

We suggest that you contact your local government entity and ask how a special assessment may be challenged.

Local units of government have the authority to impose special assessments for certain improvements. Generally, the amount charged in a special assessment must bear a direct relationship to the value of the benefit the property receives. The process for challenging a proposed assessment is set out in Minnesota Statutes. It contains strict timelines.

A person who wants to challenge a proposed assessment may need to consult with a private attorney.

The appeal process is described at Minn. Stat. § 429.081.

The Office of the State Auditor has prepared a Statement of Position that provides general guidance on what information should be included in meeting minutes. Click here to see the Statement of Position.

Administrators of OPEB trusts created by public entities are required to annually report and certify certain investment information to the Office of the State Auditor. Trust administrators must also certify that the procedures used to compute rates of return are consistent with certain industry standards.

OPEB trust administrators should complete the annual reporting form that the Office of the State Auditor (OSA) prescribes in SAFES. The reporting information must be filed annually with the OSA by October 25.

OPEB trust administrators should complete the annual reporting form that the Office of the State Auditor prescribes in SAFES. Contact the Office of the State Auditor at OPEB@osa.state.mn.us to obtain a copy of the reporting form.

For assistance with OPEB investment reporting questions, please email OPEB@osa.state.mn.us.

Reporting forms for all fire relief associations are annually required to be submitted to the Office of the State Auditor (OSA) by June 30. Visit our Key Reporting Requirements Calendar to view relief association reporting requirements and due dates with the OSA. The OSA also has a training video that walks through the Reporting Requirements for Fire Relief Associations.

Search to find a relief association’s status in meeting its requirements with the OSA to be certified as eligible for fire state aid, view the status of relief association report submissions, and confirm the status of the OSA’s review of the submitted reports in our Fire Relief Association Reporting Compliance Dashboard.

Questions about reporting requirements and how to get started may be directed to the OSA’s Pension Division.

The Office of the State Auditor (OSA) provides various online resources to assist fire relief association trustees in completing their annual reporting forms and to inform trustees of their annual reporting requirements.

Explore the following list of the various online resources:

• Bylaw Guides,

• Fire Relief Association Newsletters,

• Fire Relief Association Reporting Compliance Dashboard,

• Fire Relief Association Statutes Booklet,

• Fire State Aid Amounts,

• Helpful Contact Information,

• Key Reporting Requirements Calendar,

• All Forms, Instructions and Resources for FRAs,

• Topics for FRAs,

• Statements of Position (filter to Pension/Fire Relief Association category),

• Training Opportunities for FRAs.

Relief associations are certified as eligible to receive fire state aid after all annual reporting information has been received by the Office of the State Auditor (OSA), and any identified issues have been resolved.

Fire state aid is disbursed to the affiliated city or town, depending on what state aid deadline is met, at one of four different times during the year. Relief associations that have submitted all required reporting information on time and have resolved any identified issues usually receive their fire state aid during the first round of payments, which is on or about October 1. Relief associations that submit information late or have data issues to resolve usually receive their fire state aid at one of the other payment dates, which are on or about November 15, March 15, or June 15. Visit our Key Reporting Requirements Calendar to view relief association reporting requirements and due dates with the OSA.

Search to find a relief association’s status in meeting its requirements with the OSA to be certified as eligible for fire state aid, view the status of relief association report submissions, and confirm the status of the OSA’s review of the submitted reports in our Fire Relief Association Reporting Compliance Dashboard.

The Office of the State Auditor (OSA) prepares a booklet that contains many of the state laws that are applicable to fire relief associations. The Selected Relevant Statutes Booklet and other resources can be found on our Fire Relief Associations page.

Visit the Office of the Revisor of Statutes' website to find copies of all state laws.

Congratulations on being elected to the board of trustees of your fire relief association! Contact the Pension Division at the Office of the State Auditor (OSA) to create and obtain SAFES access. SAFES is the State Auditor’s Form Entry System, which is our secure web application used to access, submit, and electronically sign reporting forms. The OSA has provided a training video on SAFES: A Complete Guide for Fire Relief Associations that provides an overview on how to access and navigate SAFES.

Visit our Key Reporting Requirements Calendar to view relief association reporting requirements and due dates with the OSA. The OSA also has a training video that walks through the Reporting Requirements for Fire Relief Associations.

Another helpful recording is the New Trustee Training Video. The OSA also emails out a monthly newsletter that provides reminders about upcoming fire relief association deadlines, legislative updates, and valuable tips for relief association trustees. To stay informed, sign up or view the Fire Relief Association Newsletters.

The Office of the State Auditor (OSA) oversees locally-administered public pension plans, primarily plans providing benefits to volunteer and paid on-call firefighters.

The TIF authority takes the first step in creating a TIF district by adopting a TIF plan for the district. The TIF plan provides information about the project to be funded with tax increment from the TIF district and authorizes the use of tax increment from the district to pay TIF-eligible project costs.

To create a new TIF district, the TIF authority must obtain approval of the TIF plan for the district from the governing body of the municipality in which the TIF district is located after the municipality has published a notice and held a public hearing. For example, if a city’s port authority proposes to create a TIF district in the city, the city council must approve the TIF plan for the district. If a county’s housing and redevelopment authority proposes to create a TIF district in a township in the county, the county board must approve the TIF plan. In many cases, the commissioners of the TIF authority include some or all of the council members.

Before a TIF district is created, the TIF authority must provide a copy of the proposed TIF plan and certain information about the proposed TIF district to the county auditor and the clerk of the school board who, in turn, provide copies of these documents to the members of the county board of commissioners and the school board. The county board and school board may comment on the proposed district but cannot prevent the creation of the district. One instance where a county board may prevent creation of a TIF district is in those situations in which the county is the municipality that must approve the TIF plan.

For more information, see our Training Opportunities page to find links to short educational videos on TIF. Additional information may be obtained from the following links (you will be directed to an external website):

http://www.house.leg.state.mn.us/hrd/issinfo/tifmain.aspx?src=21

When a TIF district is created, the county certifies both the original tax capacity and the original local tax rate. The original tax capacity is considered the “base" value and the property taxes generated from the “base" value are distributed to the appropriate taxing jurisdictions. As the development occurs, the increase in the tax capacity is captured. This is referred to as the captured tax capacity. The property taxes generated from the captured tax capacity are paid to the TIF authority to be used for qualified TIF expenditures.

For more information, see our Training Opportunities page to find links to short educational videos on TIF, including an introduction to TIF.

A declaration is an official resolution passed by the city council/county board that states that your entity has adopted, and implemented the performance measures and system developed by the Council on Local Results and Innovation. Please visit our Performance Measurement Program page to see sample resolutions.

No, even when contracting out, it is a good idea to evaluate the service that you are receiving because you are funding it with your residents’ tax dollars.

It is recommended to select at least one measure from each service category when applicable.

Any computer that meets the minimum requirements to run Windows 11 will fulfill the minimum requirements to run CTAS. Other programs running on your computer should also be taken into consideration when looking at these requirements.

• CTAS Minimum Computer Requirements (pdf).

Updated: November 2025

What is high-speed Internet?

High-speed or broadband Internet is most commonly supplied through a cable TV connection or telephone connection in the form of DSL. Dial-up access, also supplied through your telephone, is not considered high-speed.

Do I need high-speed Internet to download CTAS?

High-speed or broadband Internet is highly recommended to download CTAS.

If you do not have high-speed Internet or if you are unsure whether you have high-speed Internet, please e-mail the CTAS helpline at CTAS@osa.state.mn.us or call 651-296-6262.

Do I need high-speed Internet to use CTAS?

You do not need high-speed Internet to run the program once it has been installed. Some of the program’s features take advantage of an Internet connection: a number of these features may work fine over a dial-up connection, but others may not.

All of these features can be accomplished by an alternate method that does not require an Internet connection. If you do not have high-speed Internet available and need to perform an operation that requires a high-speed connection, e-mail the CTAS helpline at CTAS@osa.state.mn.us or call 651-296-6262.

If you are not registered to submit forms through SAFES, please email safes@osa.state.mn.us with your name, title, primary mailing address, telephone number, and entity name. Please state that you would like to submit forms through SAFES for your entity.

CTAS can be downloaded from the State Auditor’s Form Entry System (SAFES) by registered form preparers for entities which have purchased the program. If you are not a registered form preparer, please see the FAQ on "How do I Become a Registered Form Preparer".

To download, go to https://www.auditor.state.mn.us/safes/. Log in using your username and password. Click on the CTAS tab and follow the instructions for downloading. You will be able to install the program after downloading CTAS.

More information on downloading and installing the program can be found on the CTAS Getting Started page.

SAFES is the State Auditor’s Form Entry System, which is the secure web application used to access, submit, and electronically sign reporting forms.

To change your username or email address associated with SAFES, first login. Once logged in, click on the “User Maintenance” tab at the top of the page.

To change your email address, under the “Update SAFES Email Address” section, type in the desired email address. Click on the green “Update” button. Do NOT press enter. You will receive an email confirming the change.

To change your username, under the “Update SAFES Username” section, type in the desired username. Click on the green “Update” button. Do NOT press enter. You will receive an e-mail confirming the change. Sign out and log back in to SAFES using the new username.

If you have any questions regarding SAFES, please email safes@osa.state.mn.us with your name, title, primary mailing address, telephone number, and entity name.

SAFES is the State Auditor’s Form Entry System, which is the secure web application used to access, submit, and electronically sign reporting forms.

To set up a new password or to change your password, click on the Forgot Password link located on the sign in page for SAFES. Enter your username or your email address and click on the green “Send Reset Instructions” button. An email will be sent with instructions on how to set up or reset your password. Please check your spam folder if you don’t receive the email in a timely manner.

After you successfully login, you will be directed to the Contact Information tab. Verify your contact information, providing any updates as necessary.

The OSA has provided a training video on SAFES: A Complete Guide for Fire Relief Associations. Questions regarding SAFES may be directed to the OSA’s Pension Division.

SAFES is the State Auditor’s Form Entry System, which is the secure web application used to access, submit, and electronically sign reporting forms.

The Office of the State Auditor (OSA) has two training videos that walk through how to use SAFES:

• How to Access and Use the State Auditor's Form Entry System (SAFES)

• SAFES: A Complete Guide for Fire Relief Associations

If you have any questions regarding SAFES, please email safes@osa.state.mn.us with your name, title, primary mailing address, telephone number, and entity name. Questions related to SAFES for fire relief associations can be emailed to pension@osa.state.mn.us.

SAFES is the State Auditor’s Form Entry System, which is the secure web application used to access, submit, and electronically sign reporting forms. The Office of the State Auditor has provided a training video on SAFES: A Complete Guide for Fire Relief Associations.

To sign reporting forms in SAFES, first login. Once logged in, you will first be prompted to update and verify your contact information. After verifying your contact information, click on the “Forms” tab at the top of the page. Make sure the correct reporting year is selected. For example, if you are signing the FIRE-24 Form, click on the 2024 year. After the correct year is selected, make sure the “Pension Plan” tab is also selected. A green “Sign” button will appear next to your name. Click on the green “Sign” button to electronically sign a form. A unique confirmation ID number will be displayed along with the date, confirming your signature was accepted.

Check the status column to review if any additional signatures on the reporting forms are needed.

If you have any questions regarding signing forms in SAFES, please contact the Pension Division.

To submit year-end reporting through CTAS, you must be registered to submit forms through SAFES. You will use your SAFES username and password to submit forms through CTAS.

If you are not registered to submit forms through SAFES, please email safes@osa.state.mn.us with your name, title, primary mailing address, telephone number, and entity name. Please state that you would like to submit forms through SAFES for your entity.

Please read more SAFES FAQS to learn more about how to managing your SAFES account.

The Minnesota Department of Revenue audits individual income tax returns.

The Property Tax Division of the Minnesota Department of Revenue oversees the administration of Minnesota's property tax system.

The Office of the Minnesota Secretary of State oversees elections and school district levy referendums.

The Charities Division of the Office of the Minnesota Attorney General handles many issues regarding nonprofit organizations.

The Minnesota Department of Commerce regulates and licenses many businesses in Minnesota.

The Minnesota Department of Administration Data Practices Office, which can be reached by phone at (651) 296-6733 or 1-800-657-3721.

SAFES is the State Auditor’s Form Entry System, which is the secure web application used to access, submit, and electronically sign reporting forms to the Office of the State Auditor (OSA). Updated information for relief association contacts won’t display in SAFES until it has been verified by our staff. The OSA has provided a training video on SAFES: A Complete Guide for Fire Relief Associations. Questions regarding SAFES may be directed to the OSA’s Pension Division.

SAFES is the State Auditor’s Form Entry System, which is the secure web application used to access, submit, and electronically sign reporting forms. SAFES access for accountants, auditors, and other consultants who work with relief associations must be renewed annually and expires at the end of each calendar year. This security precaution is in place because relief association reporting forms accessed through SAFES contain not-public member data.

To obtain SAFES access, submit a completed User Authorization Form to renew SAFES access for the calendar year. The completed form can be submitted by email to pension@osa.state.mn.us, by fax to (651) 282-5298, or by mail to: 525 Park Street, Suite 500, Saint Paul, MN 55103.