OSA Weekly Update - 4/5/2024

1. Message from Auditor Blaha

2. Released: 2023 Legal Compliance Audit Guides Posted

3. Released: Minnesota County Summary Budgets Report

4. Avoiding Pitfall: Claims Payment Period

5. Job Openings


1. Message from Auditor Blaha

Join us! On Monday at 10:30 a.m., the OSA will host our annual State of Main Street event. During the webinar, we’ll share our analysis of the latest county, city, and township finances. We’ve identified key trends in our data, as well as feedback from the three listening sessions we held in March. We’ll also share recommendations to keep local government finances resilient.

You’ll hear the numbers from our researchers and firsthand experiences from local government leaders. Then we’ll open the event to your questions and discussion.

Join us by registering online.


2. Released: 2023 Legal Compliance Audit Guides Posted

The 2023 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 government entities subject to the Uniform Municipal Contracting Law, new checklist questions regarding the Construction Manager at Risk process for construction contracts over $175,000. For charter schools there are new contract and reporting requirements for charter management organizations (CMOs) and education management organizations (EMOs). The new Guides can be found on the OSA website.


3. Released: Minnesota County Summary Budgets Report

Yesterday the OSA released the annual Minnesota County Budgets Report: 2024 County Summary Budget Data together with 2023 Summary Budget Data.

The data reflects unaudited budgeted revenues and expenditures reported by counties to the OSA as required by Minn. Stat. § 6.745, subd. 2.


4. Avoiding Pitfall: Claims Payment Period

Public entities should review vendor invoices to determine when payments are due. Some vendors set payment periods of less than 30 days.

Generally the governing body of a public entity must approve the payment of all claims prior to payment being made. Shortened payment periods may make it difficult to present claims to the governing body for approval at a regularly scheduled meeting. Public entities should contact vendors for clarification if a shortened payment period appears on an invoice.

Payment periods are often set by contract. If the contract does not specify payment periods, standard payment periods are found in Minn. Stat. § 471.425.

The full Avoiding Pitfall is available on the OSA website.


5. Job Openings


Special Investigations Legal Analyst

The OSA is hiring a Special Investigations Legal Analyst. This position aids attorneys in the Legal and Special Investigations Division and is based in Saint Paul. This positions conducts research related to the legal guidance the Division provides, organizes investigative information to aid in legal analysis and responds to citizen and OSA staff questions regarding legal topics within the OSA's purview.

The job posting closes on April 11, 2024.