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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

Check 21 Act

County Law Libraries

County Sheriff Canteen Operations

Enterprise Fund Accounting

Forfeiture Proceeds and County Attorney Checking Accounts

Fund Balances for Local Governments (GASB 54 Version)

Other Post-Employment Benefits (OPEB) for Local Governments Based on GASB 75

Temporary Interfund Loans

Borrowing and Debt

Borrowing and Debt: Towns


City Bidding and Contract Requirements

County Bidding and Contract Requirements

Contract Change-Orders and Contractor's Bonds

Data Practices & Record Maintenance

Classification of Data During an Audit

Maintenance of Town Records

Management of Records

Meeting Minutes

Retention of TIF Records

Deposits & Investments

Custodial Credit Risk: Certificates of Deposit Obtained Through a Placement Service

Custodial Credit Risk: Investment Policy Considerations

Deposits of Public Funds (Depositories and Collateral)

FDIC Rules for Government Deposits

Legal Restrictions on Public Investing

Qualified Safekeepers


Criminal Forfeitures (Reporting of)

Forfeiture Proceeds and County Attorney Checking Accounts

Internal Controls

Car Allowance and Mileage Reimbursement

County Commissioner Per Diem Payments

Credit Card Use and Policies

Employee Timekeeping Procedures For Employees Paid on an Hourly or Daily Basis

Internal Controls for Municipal Liquor Stores

Out-of-State Travel Policies

Petty Cash (Imprest) Funds

The Importance of Internal Controls

Vending Machines

Law Enforcement

Administrative Citations for Traffic Violations

County Sheriff Canteen Operations

Criminal Forfeitures (Reporting of)

Municipal Liquor Stores

Internal Controls for Municipal Liquor Stores

Municipal Liquor Store Hearings


Allocations and Deductions for Fire Relief Association Defined Contribution Plans

Checking Accounts for Fire Departments and Fire Relief Associations

Combined Service Pensions for Volunteer Firefighters

Considerations When Making Benefit Changes

Differences between Municipal Departments and Independent Nonprofit Firefighting Corporations

Firefighter Service Credit Determinations

Fundraisers and Donations for Fire Departments and Fire Relief Associations

Governance for Fire Relief Associations

Interest Earnings for Deferred Members of Volunteer Fire Relief Associations

Investment Authority for Fire Relief Associations

Investment Policies for Fire Relief Associations

Joint Powers Fire Departments and Fire Districts

Maintaining a General Fund after Joining the Statewide Plan

Management of Records

Maximum Benefit Levels

Municipal Contribution Calculations for Monthly Plan

Paying a Defined-Benefit Lump-Sum Service Pension

Required Municipal Contributions to Fire Relief Associations

Return to Service for Members of Fire Relief Associations

Special and General Funds, and Charitable Gambling Funds

Supplemental Benefits for Volunteer Firefighters

Survivor Benefits for Volunteer Firefighters

Public Purpose

Employee Recognition Programs and Events

Expenditure of Public Funds on Ballot Issue Advocacy

Outside Organizations Supporting Schools

Public Expenditures: Donations and Dues

Vending Machines

Tax Increment Financing (TIF)

Correction of TIF Errors

Election to Delay Receipt of First TIF Revenues

Redistribution of Tax Increment

Retention of TIF Records

Small Cities’ Expanded TIF Powers

Special Legislation to Extend the Duration of TIF Districts

TIF Administrative Expenses

TIF Bond Financing of Project Costs

TIF Five-Year Rule and Six-Year Rule

TIF Four-Year Knock-Down Rule

TIF Interfund Loans

TIF Jobs Stimulus Program

TIF Pay-As-You-Go Obligations

TIF Plan Modifications

TIF Plan Requirements

TIF Pooling

TIF Segregation of Funds

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