OSA Weekly Update - 10/30/2026

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

As election day approaches, I want to celebrate what I think is the biggest reason Minnesotans trust our voting system to the point of leading the nation in turnout: our neighbors. The people running the polls are people we know. They live down the street. Our kids play with their kids. We see them at the grocery store. There's still trust at the local level, and I thank every election worker who uses that trust to protect our right to vote.

2. Meeting: Fire Relief Association Working Group

The State Auditor’s Fire Relief Association Working Group met on October 27 and finalized its proposals for the 2027 Legislative Session. The proposals include recommending an increase to the discount rate used to calculate estimated pension liabilities, from the current 3% to 4.5%. The group is also looking to pursue a change to the fire state aid program so that amounts not paid because of late reporting get added to the following year’s fire state aid appropriation.

Additional proposals include removing the requirement that benefits be determined using a present value calculation when a relief association converts from a defined benefit to a defined contribution plan, clarifying when a relief association must certify unpaid required municipal contributions to the county auditor, and clarifying bylaw requirements for members who return to active service with a fire department after a break in service.

Links to watch recordings of Working Group meetings and copies of meeting materials are available on the Working Group page of the OSA website.

5. Avoiding Pitfall: Cash Register Theft Schemes: Voids and Returns

Public entities using cash registers should know that voids and returns can be used to cover up theft schemes. To reduce the risk, remember to segregate duties. The person ringing up the sale should not be able to approve voids or returns.

One very simple internal control is the use of void and return forms at each register. The form should identify the amount of the void or return, the employee working the cash register, and the customer involved in the return. The form should require a manager’s approval of the void or return. If the manager is the person initiating the void or handling the return, a second person’s approval should be required. Once the void or return is approved, the form should be placed in the cash register drawer and maintained with the cash register tapes.

The full Avoiding Pitfall is available on the OSA website.