OSA Weekly Update - 6/12/2026
1. Message from Auditor Blaha
2. Fire Relief Associations: SAFES Access for Accountants and Auditors
3. Avoiding Pitfall: Fraud Risk Questions During an Audit
4. Job Openings
5. Deadlines
1. Message from Auditor Blaha
The third Thursday in June is approaching, so you know what that means: the Viola Gopher Count!
Throughout my time in office, I've made the trip to Viola Township to celebrate one of Minnesota's most enduring local traditions and one of the nation's longest-running community events. I even created a crop art piece in 2024 to commemorate the event's 150th anniversary.
The Viola Gopher Count is a reminder that local government works best when it brings people together. What started as a practical solution to a local problem has grown into a celebration that reconnects neighbors, families and generations.
At a time when division can feel overwhelming, Viola shows how local communities continue to find common ground, solve problems and strengthen the connections that make Minnesota special.
2. Fire Relief Associations: SAFES Access for Accountants and Auditors
As we near the June 30 reporting deadline for fire relief associations please remember to submit a completed 2026 User Authorization Form if one has not yet been filed. The completed form is required for accountants, auditors, and other consultants who work with relief associations to have access to the relief association’s reports. Access to reports occurs primarily through the State Auditor’s Form Entry System (SAFES), but also extends to other offline relief association documents.
3. Avoiding Pitfall: Fraud Risk Questions During an Audit
As part of an audit, auditors are required to consider the risk of material misstatement of the financial statements due to fraud. As a result, even when auditors do not suspect fraud, they will be asking questions designed to assess the risk of fraud, in compliance with auditing standards. Fraud risks can be considered in the following context:
- Are employees or management under pressure or do they have an incentive to commit fraud?
- Does the opportunity to commit fraud exist?
- Do employees or management have an attitude that allows them to rationalize committing fraud?
The full avoiding pitfall is available on the OSA website.
4. Job Openings
Office and Administrative Specialist, Intermediate
The OSA is hiring an Office and Administrative Specialist, Intermediate position based in St. Paul and is hybrid eligible after an initial training period.
This position is responsible for the administrative process of formatting Microsoft Word, Microsoft Excel, and Adobe Acrobat files to produce audit and other reports for clarity and to meet accessibility requirements. The position also provides organizational and technical support to division staff for the completion, release, and publication of reports and other documents for the OSA's Audit Practice Division.
The job posting closes on June 15, 2026.
Local Government Audit Staff Specialist
The OSA is hiring up to two Local Government Audit Staff Specialist positions based in St. Paul.
This position is responsible for assisting in the audits of local governments by ensuring that appropriate procedures are performed that are necessary to determine the reliability of clients' financial statements and compliance with legal and regulatory requirements.
The job postings close on June 15, 2026.
Local Government Auditor, Senior
The OSA is hiring up to two Local Government Auditor, Senior positions based in St. Paul and is hybrid eligible after an initial training period.
This senior level auditor position is responsible for assisting in the audits of local governments by ensuring the appropriate procedures are performed that are necessary to determine the reliability of clients' financial statements and compliance with legal and regulatory requirements.
The job postings closes on June 22, 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.
Fire Relief Associations: Reporting Reminder
Reporting forms for all fire relief associations are due to the OSA by June 30, 2026. See our Reporting Update for links to updated training videos and instructions for completing the forms.
Relief associations with at least $750,000 in either special fund assets or liabilities must submit an audit report with their reporting forms, while those with assets and liabilities both below the threshold may submit an agreed-upon procedures (AUP) report with their forms instead of an audit. We've posted a document on our website listing each relief association and whether an AUP report or audit report is required to be filed with us this year.
Visit our Fire Relief Association Reporting Compliance Dashboard to check on a relief association’s reporting status.
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.