OSA Weekly Update - 11/13/2026

1. Message from Auditor Blaha

2. Deadline: Fire Relief Association Reporting Information

3. Avoiding Pitfall: Hearings on Municipal Liquor Store Losses

4. Job Openings

1. Message from Auditor Blaha

Join us! The Office of the State Auditor (OSA) invites those working with local government finances to attend the 2026 Local Government Training on December 17, 2026, from 1 – 4:05 p.m. For those that don’t need CPE, the event is free of charge – for more information, visit the conference webpage.

Highlights of the training include:

GASB Statement Number 103, Financial Reporting Model Improvements
Legal Compliance Update
Capital Asset Guide
The Regulatory Basis of Accounting
Fraud and Internal Controls

2. Deadline: Fire Relief Association Reporting Information

Minnesota law requires forfeiture of fire state aid for relief associations that do not submit all required reporting information to the OSA on or before November 30. If 2025 reporting forms are not fully received in our office on or before that date, the relief association’s 2026 state aid will be automatically forfeited, and the relief association will be ineligible for future state aid until the reporting forms are received. The OSA does not have authority to grant filing extensions beyond the deadline.

Visit our Reporting Compliance Dashboard to view the status of relief association report submissions and see a relief association's status in meeting its requirements with the OSA to qualify for fire state aid.

If you have questions regarding reporting requirements or need access to online reporting forms, please contact the Pension Division at (651) 282-6110 or pension@osa.state.mn.us.

3. Avoiding Pitfall: Hearings on Municipal Liquor Store Losses

Cities that operate a municipal liquor store must sometimes hold a public hearing about the store’s future. A hearing is required if the liquor store has experienced losses in two over the last three years. When calculating losses, do not include transfers or pension obligations of store employees, as required by Statement 68 of the Governmental Accounting Standards Board.

This requirement is found in Minn. Stat. § 340A.602. The public hearing must be held within 45 days before the end of the fiscal year after the three-year period.

For example, if a liquor store had losses in two years during the three-year period ending December 31, 2025, the city must hold a public hearing on or after November 16, 2026.

For more information, see our Statement of Position on Municipal Liquor Store Hearings.

The full avoiding pitfall is available on the OSA website.

4. Job Openings

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 December 2, 2026.