OSA Weekly Update - 1/16/2026
1. Message from Auditor Blaha
2. Available: Agreed-Upon Procedures Documents for Cities, Towns and Special Districts
3. Avoiding Pitfall: First Meeting of the Year
4. Deadlines
1. Message from Auditor Blaha
Strong local governments grow from strong communities – neighbors caring for one another as they care for themselves. This MLK weekend, let’s reflect on Dr. King’s powerful reminder of our connection to one another. His words from “Letter from a Birmingham Jail” resonate deeply right now:
“Injustice anywhere is a threat to justice everywhere. We are caught in an inescapable network of mutuality, tied in a single garment of destiny. Whatever affects one directly, affects all indirectly.” — Rev. Dr. Martin Luther King, Jr. April 16, 1963
As events unfold in our communities, Dr. King’s reminder of our shared destiny challenges us to consider not only individual outcomes, but the broader consequences for trust and social cohesion. Let’s embrace the principles of nonviolence as we support and care for our neighbors.
For background on Dr. King's letter, visit Stanford’s MLK Research and Education Institute.
2. Available: Agreed-Upon Procedures Documents for Cities, Towns and Special Districts
The OSA has released the Agreed-Upon Procedures Guide and sample Independent Accountant’s Report for fire cities, town and special districts for 2025 reports. The updated documents can be accessed the OSA website.
3. Avoiding Pitfall: Pay and Benefits Documentation
Accurate documentation of employee pay and benefits is essential. If pay and benefit decisions are not accurately documented, needless disputes may arise over pay raises, employer contributions to health insurance payments, accrual of leave time, and other payroll matters.
A well-written employment contract can often prevent issues from arising in employment situations. Where a written contract is not used, it is especially important for governing bodies to accurately record pay and benefit decisions in the meeting minutes. This is true both for decisions about individual employees and for decisions about employee benefits generally.
The full Avoiding Pitfall is available on the OSA website.
4. Deadlines
2025 Lobbying Costs Reporting by January 31, 2026
The 2025 lobbying costs reporting forms are available for both local governments and local government associations. The forms may be found in SAFES.
Instructions can be found on the OSA website for the Lobbying Expenditure Reporting Form for Local Governments and for the Lobbying Expenditure Reporting Form for Local Government Associations.
If you have questions or need assistance completing the form, contact Research Analysis Specialist John Jernberg at (651) 297-3678 or John.Jernberg@osa.state.mn.us.
2026 City and County Summary Budget Form by January 31, 2026
The 2026 City and County Summary Budget Form is now available through SAFES. The form is due by January 31, 2026.
You will need a SAFES User ID and Password to access the Form. If you need SAFES access, send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email and phone number.
Instructions for completing the form are located on the OSA website.
2025 Law Enforcement Agency Asset Forfeiture Reporting by February 27, 2026
Remember to report all forfeitures (pursued under state and federal law) with a 2025 final disposition to the OSA by February 27, 2026. Final disposition is when an action has been taken on the property (i.e., vehicle is sold, cash is distributed, property is returned to owner, etc.). Reporting must be done using the online reporting tool available in SAFES.
Instructions for the Forfeiture Incident Reporting form are available on the OSA website.
If your agency had no forfeitures with a 2025 final disposition, you’ll still need to log in to SAFES, select the Forms tab, then the 2025 tab, and select the button labeled "I have not disposed or forfeited any property in 2025” by February 27, 2026. Entities with forfeitures to report for the year 2025 should NOT check this box.
If you haven't used SAFES in the past and need a username and password, email your contact information including: Name, title, entity mailing address and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, contact Research Analyst Intermediate Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.
2025 Annual Forfeiture Expenditures Reporting by February 27, 2026
Law enforcement agencies and prosecuting authorities, remember to report expenditure of forfeited property proceeds, including proceeds received through state and federal forfeiture law to the OSA by February 27, 2026.
Instructions for the Forfeiture Expenditures form are available on the OSA website. Reporting must be done using the online reporting tool available in SAFES.
If you haven't used SAFES in the past and need a username and password, email your contact information including: Name, title, entity mailing address and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, contact Research Analyst Intermediate Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.
Fire Relief Associations Form FA-1 by March 16, 2026
Form FA-1 is now available on the Minnesota Department of Revenue (DOR)’s website and must be submitted to the DOR by March 16, 2026, to avoid a reduction in fire state aid. A Fire Service Areas report is also posted at the above link, with information on the documentation that the DOR needs to confirm any fire department service area changes. Instructions for completing the form and a list of forms received by the DOR are also provided.