OSA Weekly Update - 5/15/2026
1. Message from Auditor Blaha
2. Fire Relief Associations: Authorizing Reporting Access
3. Cities and Townships: 2025 Annual Financial Reporting Information
4. Due: Performance Measurement Program Report by July 1, 2026
5. Avoiding Pitfall: County Commissioner Compensation
6. Job Openings
1. Message from Auditor Blaha
The Association of Certified Fraud Examiners just released Occupational Fraud: A Report to the Nations. This is the 14th edition of the largest global study on occupational fraud. It takes 2,402 real cases of occupational fraud, data from 143 countries and territories, and includes 22 major industry categories to explore the costs, schemes, victims and perpetrators of fraud. There are enough similarities between the public and private sectors when it comes to fraud that this is a helpful and timely read.
2. Fire Relief Associations: Authorizing Reporting Access
As fire relief associations prepare this year’s required reports, remember that access to forms for accountants, auditors and other consultants expires at the end of each calendar year.
Complete the 2026 User Authorization Form to provide relief association accountants and auditors access to 2025 reporting forms due to the OSA by June 30, 2026.
3. Cities and Townships: 2025 Annual Financial Reporting Information
For cities and townships reporting on a cash basis of accounting required to have an Audit (on the regulatory/cash basis) or Agreed Upon Procedures Engagement (AUP) completed, the Reporting Form, Audit or Financial Statements, and AUP are due June 15, 2026. For cities and townships reporting on a GAAP basis of accounting, the Reporting Form, Audit and related documents are due by June 30, 2026.
4. Due: Performance Measurement Program Report by July 1, 2026
Participation in the Performance Measurement Program by a city or a county is voluntary. Counties and cities that choose to participate in the standard measures program must officially adopt and implement the ten minimum performance measures and system developed by the Council on Local Results and Innovation (Council).
In order to receive the per capita reimbursement, counties and cities must e-mail the resolution and document as attachments in .PDF format to performancemeasures@osa.state.mn.us by July 1, 2026.
5. Avoiding Pitfall: County Commissioner Compensation
Like most governing bodies, county boards set their own level of compensation. Unlike other governing bodies, increases in salary and per diem rates for county commissioners in counties other than Hennepin and Ramsey cannot take effect until January 1 of the year following the county board’s action.
For example, any increase in compensation for 2027 must be adopted in a resolution by the county board before the end of 2026. The resolution must state the new salary on an annual basis. Decreases in salary or per diem, however, may take effect at any time. See Minn. Stat. § 375.055.
For Hennepin County, see Minn. Stat. § 383B.021. For Ramsey County, see Ramsey County Home Rule Charter, § 2.01 (D).
The full avoiding pitfall is available on the OSA website.
6. Job Openings
Audit Training Specialist
The OSA is hiring an Audit Training Specialist position. The candidate hired for this position can be based in the St. Paul, Moorhead, Duluth, Rochester, Mankato or Marshall office of the Office of the State Auditor.
Under the primary direction and supervision of the HR Director and the technical direction and project management of the Deputy State Auditor – Audit Division or the Director of Standards and Procedures, this position exists to lead the training and development of Office of the State Auditor (OSA) staff in the performance of governmental audits. The position exists to train OSA staff on appropriate audit procedures, the audit process, OSA policies, and professional standards by creating training materials and curriculum, identifying training opportunities, monitoring training, and procuring training and materials. Under the technical supervision of the Deputy State Auditor – Audit Division or the Director of Standards and Procedures, this position will assist the OSA’s quality management program and ensure the OSA’s compliance with established accounting and auditing standards, procedures, and regulations.
The job posting will close on May 26, 2026.
Director of Standards and Procedures
The OSA is hiring the Director of Standards and Procedures position based in either the St. Paul, Moorhead, Duluth, Rochester, Mankato or Marshall office.
This is a leadership position in the Audit Division responsible for overseeing technical reviews of audits completed by the OSA, providing technical guidance on accounting and auditing standards and assessing and documenting the OSA’s system of quality management.
The job posting will close on May 29, 2026.