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The Office of the State Auditor prepares Statements of Position to provide an educational resource to local governments, auditors and the public. The Statements of Position address topics that have arisen or may arise as a result of the State Auditor’s oversight of local government. Statements of Position are not legal advice and should not be relied upon in lieu of legal advice.

Statements of Position are developed after careful review of current state law, including Minnesota Statutes, relevant Minnesota case law and Minnesota Attorney General Opinions. Attorney General Opinions are helpful in guiding the actions of public officials and are often accorded substantial deference by the courts.

Statements of Position are subject to revision.


Asset Inventories (pdf, 30k)

Check 21 Act (pdf, 25k)

County Law Libraries (pdf, 31k)

County Sheriff Canteen Operations (pdf, 21k)

Enterprise Fund Accounting (pdf, 24k)

Forfeiture Proceeds and County Attorney Checking Accounts (pdf, 26k)

Fund Balances for Local Governments (GASB 54 Version) (pdf, 45k)

Other Post-Employment Benefits (OPEB) for Local Governments Based on GASB 75 (pdf, 62k)

Temporary Interfund Loans (pdf, 44k)

Borrowing and Debt

Borrowing and Debt: Towns (pdf, 36k)


City Bidding and Contract Requirements (pdf, 202k)

County Bidding and Contract Requirements (pdf, 206k)

Contract Change-Orders and Contractor's Bonds (pdf, 29k)

Data Practices & Record Maintenance

Classification of Data During an Audit (pdf, 45k)

Maintenance of Town Records (pdf, 26k)

Meeting Minutes (pdf, 33k)

Records Management for Volunteer Firefighter Relief Associations (pdf, 33k)

Retention of Records for Volunteer Firefighter Relief Associations (pdf, 25k)

Retention of TIF Records (pdf, 31k)

Deposits & Investments

Custodial Credit Risk: Certificates of Deposit Obtained Through a Placement Service (pdf, 25k)

Custodial Credit Risk: Investment Policy Considerations (pdf, 33k)

Deposits of Public Funds (Depositories and Collateral) (pdf, 35k)

FDIC Rules for Government Deposits (pdf, 26k)

Legal Restrictions on Public Investing (pdf, 454k)

Qualified Safekeepers (pdf, 23k)


Criminal Forfeitures (Reporting of) (pdf, 30k)

Forfeiture Proceeds and County Attorney Checking Accounts (pdf, 26k)

Internal Controls

Car Allowance and Mileage Reimbursement (pdf, 57k)

County Commissioner Per Diem Payments (pdf, 29k)

Credit Card Use and Policies (pdf, 31k)

Employee Timekeeping Procedures For Employees Paid on an Hourly or Daily Basis (pdf, 29k)

Internal Controls for Municipal Liquor Stores (pdf, 29k)

Out-of-State Travel Policies (pdf, 69k)

Petty Cash (Imprest) Funds (pdf, 25k)

The Importance of Internal Controls (pdf, 33k)

Vending Machines (pdf, 25k)

Law Enforcement

Administrative Citations for Traffic Offenses (pdf, 30k)

County Sheriff Canteen Operations (pdf, 22k)

Criminal Forfeitures (Reporting of) (pdf, 32k)

Municipal Liquor Stores

Internal Controls for Municipal Liquor Stores (pdf, 28k)

Municipal Liquor Store Hearings (pdf, 23k)


Allocations and Deductions for Fire Relief Association Defined Contribution Plans (pdf, 98k)

Checking Accounts for Fire Departments and Fire Relief Associations (pdf, 101k)

Combined Service Pensions for Volunteer Firefighters (pdf, 101k)

Considerations When Making Benefit Changes (pdf, 68k)

Differences between Municipal Departments and Independent Nonprofit Firefighting Corporations (pdf, 71k)

Firefighter Service Credit Determinations (pdf, 66k)

Fundraisers and Donations for Fire Departments and Fire Relief Associations (pdf, 62k)

Governance for Fire Relief Associations (pdf, 59k)

Interest Earnings for Deferred Members of Volunteer Fire Relief Associations (pdf, 75k)

Investment Authority for Fire Relief Associations (pdf, 156k)

Investment Policies for Fire Relief Associations (pdf, 76k)

Joint Powers Fire Departments and Fire Districts (pdf, 77k)

Maintaining a General Fund after Joining the Statewide Plan (pdf, 65k)

Management of Records (pdf, 74k)

Maximum Benefit Levels (pdf, 66k)

Municipal Contribution Calculations for Monthly Plan (pdf, 68k)

Paying a Defined-Benefit Lump-Sum Service Pension (pdf, 88k)

Required Municipal Contributions to Fire Relief Associations (pdf, 73k)

Return to Service for Members of Fire Relief Associations (pdf, 145k)

Special and General Funds, and Charitable Gambling Funds (pdf, 80k)

Supplemental Benefits for Volunteer Firefighters (pdf, 62k)

Survivor Benefits (pdf, 78k)

Public Purpose

Employee Recognition Programs and Events (pdf, 26k)

Expenditure of Public Funds on Ballot Issue Advocacy (pdf, 27k)

Outside Organizations Supporting Schools (pdf, 27k)

Public Expenditures: Donations and Dues (pdf, 264k)

Vending Machines (pdf, 30k)

Tax Increment Financing (TIF)

Administrative Expenses (pdf, 84k)

Bond Financing of Project Costs (pdf, 73k)

Correction of TIF Errors (pdf, 62k)

Election to Delay Receipt of First TIF Revenues (pdf, 76k)

Five-Year Rule and Six-Year Rule (pdf, 72k)

Four-Year Knock-Down Rule (pdf, 62k)

Interfund Loans (pdf, 120k)

Jobs Stimulus Program (pdf, 75k)

Pay-As-You-Go Obligations (pdf, 68k)

TIF Plan Requirements (pdf, 105k)

TIF Pooling (pdf, 87k)

Redistribution of Tax Increment (pdf, 74k)

Retention of TIF Records (pdf, 70k)

Segregation of Funds (pdf, 74k)

Small Cities’ Expanded TIF Powers (pdf, 104k)

Special Legislation to Extend the Duration of TIF Districts (pdf, 64k)

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