OSA Weekly Update - 10/23/2026
1. Message from Auditor Blaha
2. Meeting: Fire Relief Association Working Group
3. Relief Associations: Fire State Aid Deadline
4. TIF Annual Reporting Forms Redesign Update
5. Avoiding Pitfall: Expenditure of Public Funds on Ballot Issue Advocacy
6. Job Openings
1. Message from Auditor Blaha
Even if you’re not working with elections directly, chances are you’re the kind of person who gets questions about voting. To share facts about early voting, voting locations and deadlines, keep the Minnesota Secretary of State’s website handy.
2. Meeting: Fire Relief Association Working Group
The State Auditor’s Fire Relief Association Working Group will be meeting on Tuesday, October 27, from 1 – 2:30 p.m., with options to attend in-person at our office in Saint Paul or remotely via Teams. Meetings also will be livestreamed to the OSA YouTube channel, with recordings and meeting materials available on the Working Group page of the OSA website.
3. Relief Associations: Fire State Aid Deadline
The next deadline for fire relief associations to be certified as eligible for receipt of their 2026 fire and supplemental state aid is November 2. If your relief association has not yet submitted its 2025 reporting-year forms to the OSA or has been notified by the OSA’s Pension Division staff that additional information is needed, provide the forms or information as soon as possible.
A list of the 2026 fire and supplemental state aid amounts is posted on the OSA’s website.
4. TIF Annual Reporting Forms Redesign Update
The TIF Division has been working hard to test and refine a redesign of the TIF Annual Reporting forms. We'd been targeting implementation of the new forms in 2027 for reporting 2026 TIF activity. However, we've decided to delay implementation by a year to ensure a successful and smooth launch.
Our hope is to allow the form to be beta tested by volunteers during next year’s reporting cycle. If you haven't already volunteered to be a beta tester, email tif@osa.state.mn.us and we'll add you to the list.
5. Avoiding Pitfall: Expenditure of Public Funds on Ballot Issue Advocacy
On October 27, 2020, the Minnesota Attorney General’s Office (the AG) reiterated and updated its long-standing position that local government public funds cannot be used to advocate for one side of a ballot question.
The AG was asked whether city officials may use written communication like email and social media to advocate for one side of a ballot question. The AG responded with an Opinion. The Opinion stated that if a city or its officials use public funds to advocate for only one side of a ballot question, “then the expenditure is unlawful and against public policy.” The AG added, “[t]he answer turns on whether the [city] is expending public funds to create, maintain, and use its email and social media accounts, which is a factual determination.”
The AG quoted an Office of the State Auditor (OSA) Statement of Position. The Statement of Position said that “it has been generally recognized that elected officials may appear before citizens to orally advocate for a particular position as long as no expenditure of public funds is involved.” (Emphasis added by the AG.)
The OSA Statement of Position, also explains where complaints should be filed. Complaints alleging a local government has advocated passage without proper reporting or has disseminated false campaign material are filed with the Office of Administrative Hearings. This is required under Minn. Stat. § 211B.32.
You can read the new Attorney General Opinion here.
The OSA Statement of Position, “Expenditure of Public Funds on Ballot Issue Advocacy,” is available here.
The full Avoiding Pitfall is available on the OSA website.
6. Job Openings
Finance Director
The OSA is looking for a Finance Director. This position acts on behalf of the State Auditor in advocating for the OSA during the legislative budgeting process. It's also responsible for directing and supervising the budgeting process, fiscal management, purchasing, facilities management including security coordination and inventory management, and coordinating the phone pool response system for the OSA.
The position starts on Dec. 2, 2026.
The job posting closes on Oct. 23, 2026.
Account Clerk
The OSA is hiring an Account Clerk. This position provides routine accounting and administrative support services to all OSA Divisions. Accounting services include accounts payable, purchasing, cash receipts, payroll, business expenses, billing, accounts receivable, cash reconciliation, capital asset inventory maintenance, reception area back-up, and other related tasks.
The job posting will close on Oct. 23, 2026.
Local Government Auditor (Marshall)
The OSA is hiring a Local Government Auditor (Marshall). As a team member of the Audit Practice Division, this entry-level auditor position assists in the audits of Minnesota local governments by performing procedures necessary to determine the reliability of clients’ financial statements and compliance with legal and federal requirements.
The job posting will close on Oct. 26, 2026.
Local Government Auditor's (St. Paul)
The OSA is hiring two Local Government Auditors (St. Paul). As a team member of the Audit Practice Division, these entry-level auditor positions assists in the audits of Minnesota local governments by performing procedures necessary to determine the reliability of clients’ financial statements and compliance with legal and federal requirements.
The job posting will close on Oct. 26, 2026.
Investigator Specialist 1
The OSA is hiring a Investigator Specialist 1. This position exists to investigate matters involving financial irregularities and illegal acts within local government units. This position will investigate and respond to complaints and issues from citizens and local governments received by the OSA.
The job posting will close on Oct. 27, 2026.