OSA Weekly Update - 5/22/2026
1. Message from Auditor Blaha
2. Fire Relief Associations: Member Contributions
3. Avoiding Pitfall: Ticket Sales
4. Job Openings
5. Deadlines
1. Message from Auditor Blaha
As we look toward Memorial Day I’m reflecting on President Barack Obama’s 2016 remarks at Arlington National Cemetery:
“For us, the living — those of us who still have a voice — it is our responsibility, our obligation, to fill that silence with our love and our support and our gratitude — and not just with our words, but with our actions.”
Memorial Day reminds us to honor the fallen by protecting the democracy for which they made the ultimate sacrifice. Local governments can do this by administering fair elections, enforcing laws with justice, creating budgets that reflect community priorities, and working to understand the needs of our residents.
Let’s continue to make our work worthy of those we honor on Memorial Day.
2. Fire Relief Associations: Member Contributions
Legislation enacted last year clarified that fire relief associations do not have authority to deposit dues or contributions from association members into the special fund. If a relief association elects to collect dues or contributions from its members, the amounts collected must be deposited into the association’s general fund. Additional information about authorized revenues and expenses for relief association funds can be found in our Statement of Position on this topic.
3. Avoiding Pitfall: Ticket Sales
When cash is involved, public entities need to take extra precautions to prevent fraud. One situation where cash is prevalent is when tickets are sold, for example, at a school event or for a public swimming pool. Ticket sales present an opportunity for “skimming,” the taking of cash before it is recorded on the entity’s books.
Using pre-numbered tickets is one method to guard against skimming. When the sale of tickets is reported, the person responsible for the ticket sales should turn in the corresponding amount of cash and the correct number of unsold tickets, and obtain a receipt for what they've turned in.
To properly document ticket sales, entities should develop a form that records the starting and ending numbers on the tickets sold at an event and the total amount of money collected. The number of tickets sold multiplied by the ticket price should equal the amount of money collected.
The form that records this information should be signed by the ticket seller(s) and maintained by the entity as supporting documentation. Someone other than the ticket seller(s) should confirm that the number on the first ticket used for the next event begins where the numbers on the tickets for the prior event ended. Following these precautions can reduce an entity's risk of an employee skimming from ticket sales.
The full avoiding pitfall is available on the OSA website.
4. 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.
5. Deadlines
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.
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 email the resolution and document as attachments in .PDF format to performancemeasures@osa.state.mn.us by July 1, 2026.