OSA Weekly Update - 4/17/2026
1. Message from Auditor Blaha
2. Released: 2025 Legal Compliance Audit Guides Posted
3. Fire Relief Associations: Selected Relevant Statutes Booklet
4. TIF: Updated Confirmation of Decertified TIF District Form
5. Avoiding Pitfall: Accountants' Obligation to Report Evidence of Misconduct
1. Message from Auditor Blaha
Announcement! This week, I announced the promotion of Lisa Young and Megan Thrasher Clark to Deputy State Auditor.
They join Deputy State Auditor Ramona Advani as part of the agency’s leadership team. Both bring deep expertise to their new roles—Lisa oversees the Audit Practice Division and Government Information Division, while Megan leads Legislative and External Relations, Operations, and Technology Services.
Please join me in congratulating Lisa and Megan on their well-deserved promotions, and to thank Chad Struss for his service and to wish him well in his new role with Isanti County.
2. Released: 2025 Legal Compliance Audit Guides Posted
The 2025 Legal Compliance Audit Guides are now available on the OSA website.
A Summary of Changes to the Guides has also been posted, highlighting changes to the different guide sections. These changes include, for Cities and Towns, updated provisions related to fire state aid for certain municipalities without associated fire relief associations. For Counties, the days for publication for a notice of intention to issue certain bonds was amended. For School Districts, a new question was added related to disposal of schoolbooks by donation. For Relief Associations, language about direct rollovers of certain benefits was added. New provisions for Charter Schools reflect changes to applicable statutory procurement provisions.
A more complete Summary of Changes can be found on the OSA website.
3. Fire Relief Associations: Selected Relevant Statutes Booklet
An updated version of the Selected Relevant Statutes Booklet for fire relief associations is now available that contains many of the statutes governing these local public pension plans.
Relief association trustees and consultants are encouraged to download the booklet for reference when updating bylaws, making investment decisions and calculating benefit payments.
4. TIF: Updated Confirmation of Decertified TIF District Form
The Tax Increment Financing (TIF) Division has released a new version of the Confirmation of Decertified TIF District Form which can be found at the OSA website. Please begin using the new version for communicating district decertifications.
If you have questions or concerns, contact TIF@osa.state.mn.us.
5. Avoiding Pitfall: Accountants' Obligation to Report Evidence of Misconduct
Public accountants performing an audit of a political subdivision or a local public pension plan must report to the Office of the State Auditor (OSA) the discovery of evidence during the audit that points to nonfeasance, misfeasance, or malfeasance on the part of an officer or employee of the entity being audited. The reporting obligation includes an audit of a county; city; town; school district; metropolitan or regional agency; public corporation; local public pension plans; volunteer fire relief association; watershed district; sanitary district; regional public library district; park district; economic development authority; and housing and redevelopment authorities.
The report must be made “promptly” to both the OSA and the appropriate county attorney. "Prompt" reporting should be done prior to the routine filing of the public entity’s audit with the OSA. Especially in cases where evidence of fraud is discovered, the OSA may be able to assist with auditing or investigative services. The accountant is also required to provide the OSA and the county attorney with a copy of the completed audit report.
This mandatory reporting requirement is found in Minn. Stat. § 6.67. For more information on the mandatory reporting requirement, please visit the OSA's Report a Concern webpage.
If you have questions about whether a report should be made, please contact Mark Kerr at 651-296-4717 or mark.kerr@osa.state.mn.us.
The full avoiding pitfall is available on the OSA website.