Local Government Articles

The State Auditor contributes articles to various publications that address topics of interest to local governments. Those articles, dating back to 2007, can be found here. Please note that the articles are an educational resource and reflect information and positions current as of the date they were published. Subsequent law or other developments may have affected their current applicability. The articles are not legal advice and should not be relied upon in lieu of legal advice.

Local Government Articles

Local Government Articles
Title Year File Type
State Auditor Article: "Office Of The State Auditor Update" Spring 2018 2018 pdf
State Auditor Article: "Annual Reporting Tips" Winter 2018 2018 pdf
State Auditor Article: "Working With Public Funds” Fall 2017 2017 pdf
State Auditor Article: "609 Reporting” Summer 2017 2017 pdf
State Auditor Article: “State Auditor Update” Spring 2017 2017 pdf
State Auditor Article: “State Auditor Update” Winter 2017 2017 pdf
State Auditor Article: “Meeting Minutes” September/October 2016 2016 pdf
State Auditor Article: “609 Reporting” July/August 2016 2016 pdf
State Auditor Article: “Surplus Township Property” May/June 2016 2016 pdf
State Auditor Article: “State Auditor Update” January/February 2016 2016 pdf
State Auditor Article: "Reporting Tips" September/October 2015 2015 pdf
State Auditor Article: “CTAS Version 8 Update” July/August 2015 2015 pdf
State Auditor Article: “Prevent And Detect Employee Theft” July/August 2015 2015 pdf
State Auditor Article: “609 Reporting, CTAS Training And More” May/June 2015 2015 pdf
State Auditor Article: “Spring Update From The State Auditor” March/April 2015 2015 pdf
State Auditor Article: “State Auditor Winter Update” January/February 2015 2015 pdf
State Auditor Article: "State Auditor Update" November/December 2014 2014 pdf
State Auditor Article: "State Auditor Fall Update" September/October 2014 2014 pdf
State Auditor Article: "State Auditor Summer Update" July/August 2014 2014 pdf
State Auditor Article: "State Auditor Update" May/June 2014 2014 pdf
State Auditor Article: "Update From The State Auditor" March/April 2014 2014 pdf
State Auditor Article: "State Auditor CTAS Update And More" January/February 2014 2014 pdf
State Auditor Article: "State Auditor Update" November/December 2013 2013 pdf
State Auditor Article: "CTAS Update" September/October 2013 2013 pdf
State Auditor Article: "CTAS News And More" July/August 2013 2013 pdf
State Auditor Article: "609 Reporting" May/June 2013 2013 pdf
State Auditor Article: "The Future Of CTAS" January/February 2013 2013 pdf
State Auditor Article: "Update From The State Auditor" November/December 2012 2012 pdf
State Auditor Article: "Conflict Of Interest Laws" September/October 2012 2012 pdf
State Auditor Article: "CTAS Manual Now Available" July/August 2012 2012 pdf
State Auditor Article: "609 Reporting" May/June 2012 2012 pdf
State Auditor Article: "Town Deposits" March/April 2012 2012 pdf
State Auditor Article: "Can Towns Donate Public Funds" January/February 2012 2012 pdf
State Auditor Article: "Update From The Office Of The State Auditor (For Minnesota Township News)" November/December 2011 2011 pdf
State Auditor Article: "Update From The Office Of The State Auditor (For Minnesota Township News)" September/October 2011 2011 pdf
State Auditor Article: "Conflict Of Interest Laws" July/August 2011 2011 pdf
State Auditor Article: "609 Reporting" March/April 2011 2011 pdf
State Auditor Article: "Audit Thresholds For Towns" March/April 2011 2011 pdf
State Auditor Article: "Annual Township Finance Report, And CTAS News" January/February 2011 2011 pdf
State Auditor Article: "New Look To Fund Balance" January/February 2011 2011 pdf
State Auditor Article: "Council On Local Results And Innovation Convenes" November/December 2010 2010 pdf
State Auditor Article: "The Risk Of Fraud" November/December 2010 2010 pdf
State Auditor Article: "Prevent And Detect Employee Theft In Your Township" November/December 2010 2010 pdf
State Auditor Article: "Collaborative Governance Council Begins Its Work” September/October 2010 2010 pdf
State Auditor Article: "Collaborative Governance Council” July/August 2010 2010 pdf
State Auditor Article: "Towns And Borrowing" May/June 2010 2010 pdf
State Auditor Article: "ARRA Funds And Counties Know And Show” May/June 2010 2010 pdf
State Auditor Article: "Tax Increment A Revenue Source For Counties" March/April 2010 2010 pdf
State Auditor Article: "Minnesota Town Finances Report Released" January/February 2010 2010 pdf
State Auditor Article: "Risk Based Auditing Standards What Effect Have They Had On Your Budget" January 2010 2010 pdf
State Auditor Article: "New And Improved CTAS Released" November/December 2009 2009 pdf
State Auditor Article: "609 Reporting For Counties" October 2009 2009 pdf
State Auditor Article: "State Budget Deficit And County Unreserved Fund Balances" September 2009 2009 pdf
State Auditor Article: "609 Reporting For Towns" September 2009 2009 pdf
State Auditor Article: "CTAS Upgrade Coming Soon" July/August 2009 2009 pdf
State Auditor Article: "Vending Machines In County Buildings" August 2009 2009 pdf
State Auditor Article: "Administrative Citations For Traffic Violations" July 2009 2009 pdf
State Auditor Article: "Safekeeping County Investments" May 2009 2009 pdf
State Auditor Article: "Safekeeping Town Investments" May 2009 2009 pdf
State Auditor Article: "Maintenance Of Town Records" March/April 2009 2009 pdf
State Auditor Article: "Economic Downturn And Counties" March 2009 2009 pdf
State Auditor Article: "2007 Minnesota Town Finances Report" January/February 2009 2009 pdf
State Auditor Article: "FDIC Guaranteed Bank Bonds And Minnesota Counties" February 2009 2009 pdf
State Auditor Article New FDIC Rules Affect County Deposits And Investments January 2009 2009 pdf
State Auditor Article The Impact Of New FDIC Limits On Towns December 2008 2008 pdf
State Auditor Article County Law Libraries November 2008 2008 pdf
State Auditor Article Donations To A Town's Fire Department October 2008 2008 pdf
State Auditor Article Avoiding Fraud October 2008 2008 pdf
State Auditor Article OPEB Bonds A Cautionary Tale For Cities (Links Added) October 2008 2008 pdf
State Auditor Article OPEB Bonds A Cautionary Tale For Counties September 2008 2008 pdf
State Auditor Article School Districts Play Key Role In Reducing Energy Costs August 2008 2008 pdf
State Auditor Article Best Practices Review Focuses On Reducing Energy Costs August 2008 2008 pdf
State Auditor Article New OPEB Law A Primer For Cities June 2008 2008 pdf
State Auditor Article Minnesota Town Finances Report Released May June 2008 2008 pdf
State Auditor Article New OPEB Law A Primer For Counties June 2008 2008 pdf
State Auditor Article Office Of The State Auditor Helps Enact Common Sense Legislation May 2008 2008 pdf
State Auditor Article 609 Reporting March 2008 2008 pdf
State Auditor Article: "Survey For Office Of The State Auditor Best Practices Review How Has Your City Reduced Energy Costs" January 2008 2008 pdf
State Auditor Article Office Of The State Auditor Unveils New User Friendly Website January 2008 2008 pdf
State Auditor Article: "Report On Minnesota County Finances" October 2007 2007 pdf
State Auditor Article: "Fund Balances For Local Governments" September 2007 2007 pdf
State Auditor Article: "Town Bidding And Contract Basics" September 2007 2007 pdf
State Auditor Article: "Town Fire Department Accounts And Fire Relief Association Accounts" August 2007 2007 pdf
State Auditor Article: "An Alternative Approach To Implicit Rate Subsidy For Counties" August 2007 2007 pdf
State Auditor Article: "An Alternative Approach To Implicit Rate Subsidy For Cities" August 2007 2007 pdf
State Auditor Article: "Auditing Of Townships – An Update From The State Auditor" August 2007 2007 pdf
State Auditor Article: "Prevent And Detect Employee Theft In Your County" June 2007 2007 pdf
State Auditor Article: "Prevent And Detect Employee Theft In Your Township" May 2007 2007 pdf
State Auditor Article: "SAS 112 New Auditing Standards Will Impact The Conduct Of Your Annual Audit" April 2007 2007 pdf