OSA Weekly Update - 10/9/2026
1. Message from Auditor Blaha
2. Meeting: Fire Relief Association Working Group
3. Avoiding Pitfall: Mandatory Vacations
4. Job Openings
1. Message from Auditor Blaha
To learn more, view the full report on the OSA website.
2. Meeting: Fire Relief Association Working Group
The State Auditor’s Fire Relief Association Working Group met on Oct. 6 and discussed whether the current liability discount rate assumption used to estimate pension liabilities is still reasonable considering updated capital market information the group received. The group will decide at its next meeting whether to recommend an increase to the current 3% discount rate used for fire relief associations paying lump-sum benefits. Working Group members also reviewed guidance regarding qualified plan requirements, specifically around plan assets being held in a trust.
The next Working Group meeting will be held on Tuesday, Oct. 27, from 1 – 2:30 p.m. Meeting recordings and materials are posted on the Working Group page of the OSA website.
3. Avoiding Pitfall: Mandatory Vacations
Public entities should consider requiring vacations for employees, especially those with financial duties. An employee who never takes time off from work may signal possible fraud. People who commit fraud may avoid vacations. They fear others will find problems in their work.
For this policy to work, another employee must be trained in the bookkeeping and cash tasks. That person should do the work while the other employee is on vacation.
The full Avoiding Pitfall is available on the OSA website.
4. Job Openings
Local Government Auditor, Senior (Moorhead)
The OSA is hiring a Local Government Auditor, Senior (Moorhead). This Senior level auditor position is responsible for assisting in the audits of local governments by ensuring that appropriate procedures are performed that are necessary to determine the reliability of clients’ financial statements and compliance with legal and regulatory requirements.
The job posting will close Oct. 13, 2026.
Local Government Auditors (Duluth)
The OSA is hiring a Local Government Auditor (Duluth). 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. 19, 2026.
Local Government Auditor Staff Specialist (Duluth)
The OSA is hiring a Local Government Auditor Staff Specialist (Duluth). This position is responsible for assisting in the audits of local governments by ensuring that appropriate procedures are performed that are necessary to determine the reliability of clients’ financial statements and compliance with legal and regulatory requirements.
The job posting will close on Oct. 19, 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.