OSA Weekly Update - 9/18/2026
1. Message from Auditor Blaha
2. Meeting: Fire Relief Association Working Group
3. Avoiding Pitfall: Fire State Aid in "Combination" Communities
4. Job Openings
1. Message from Auditor Blaha
Your take on what's happening on the ground is invaluable to me. If you’d like to schedule another time to meet, contact External Affairs Specialist Burke Spizale.
2. Meeting: Fire Relief Association Working Group
The State Auditor’s Fire Relief Association Working Group met on Thursday, Sept. 17 and discussed changing the fire state aid program to allow any fines or penalties due to late reporting to remain in the aid program rather than revert to the State. Working Group members also discussed clarifying when required municipal contributions must be levied by the county, and whether a resumption of relief association membership should be automatic upon a firefighter’s resumption of active fire department service.
The next Working Group meeting will be held on Tuesday, Oct. 6, from 1 – 2:30 pm. Meeting recordings and materials are posted on the Working Group page of the OSA website.
3. Avoiding Pitfall: Fire State Aid in "Combination" Communities
Some fire departments have both volunteer or paid on-call firefighters and paid part-time or full-time firefighters. These are often called “combination” fire departments. Questions about the division of fire state aid sometimes arise in these communities.
If there is a fire relief association providing retirement benefits, all fire state aid received by the affiliated municipality must be transferred to the relief association. The only exception is if an aid allocation agreement has been adopted and filed with the OSA under Minn. Stat. § 477B.042.
Fire state aid may only be used for other purposes in instances where there is no fire state aid allocation agreement in effect, the municipality’s or independent nonprofit firefighting corporation’s firefighters are not members of the Statewide Volunteer Firefighter Plan, where there is no relief association organized, or where the association has dissolved or has been removed as trustees of state aid. Under these circumstances, the treasurer of the municipality must deposit the fire state aid in the municipal treasury and the money may be disbursed only for the purposes authorized under Minn. Stat. § 424A.08 or for the payment of the employer contribution requirement with respect to firefighters covered by the Public Employees Police and Fire Retirement Plan or General Employees Retirement Plan.
The full Avoiding Pitfall is available on the OSA website.
4. Job Openings
Local Government Auditor, Senior (Marshall)
The OSA is hiring a Local Government Auditor, Senior (Marshall). 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 on September 24, 2026.
Office and Administrative Specialist, Intermediate (St. Paul)
The OSA is hiring a Office and Administrative Specialist, Intermediate (St. Paul). The position responsibilities include the administrative process of formatting Microsoft Word, Microsoft Excel, and Adobe Acrobat files to produce audit and other reports for clarity and to meet accessibility requirements. The position will also provide organizational and technical support to division staff for the completion, release, and publication of reports and other documents for the OSA Audit Practice Division.
The job posting will close on September 24, 2026.
Local Government Auditor (Moorhead)
The OSA is hiring a Local Government Auditor (Moorhead). 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 September 24, 2026.
Local Government Auditors (St. Paul)
The OSA is hiring up to two a Local Government Auditor (St. Paul). 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 September 28, 2026.