What is an audit? |
Audit |
What is the purpose of an audit? |
Audit |
Which local government entities does the Office of the State Auditor audit directly? |
Audit |
Who sets the accounting standards for local governments? |
Audit |
Who sets the standards that auditors use in conducting audits of Minnesota local governments? |
Audit |
In Minnesota, what is the difference between the Office of the State Auditor and the Office of the Legislative Auditor? |
Audit |
Whom do I contact for questions about COFARS? |
Audit |
What is a Single Audit? |
Audit |
Can residents of a local government have their local government audited? |
Audit |
What is the audit threshold for a municipal liquor store? |
Audit, Government Information |
What are the audit requirements for cities? |
Audit, Government Information |
What are the audit requirements for towns? |
Audit, Government Information |
What are the audit requirements for special districts? |
Audit, Government Information |
What is a “special district” for purposes of the Minn. Stat. § 6.756 audit requirements? |
Audit, Government Information |
What are the audit requirements for volunteer fire relief associations? |
Audit, Pension/Fire Relief Association |
Do I need high-speed Internet to download or use CTAS? |
CTAS |
My entity has purchased CTAS. How can I download the program? |
CTAS |
How do I register to submit forms through CTAS? |
CTAS |
What are the minimum computer requirements for CTAS? |
CTAS |
How do I order the Small City and Town Accounting System (CTAS)? |
CTAS, Government Information |
How can I get a copy of the Small City and Town Accounting System (CTAS) Reference Manual? |
CTAS, Government Information |
Where is the data on School Districts? |
Government Information |
What is the due date for cities reporting on a cash basis? |
Government Information |
What is the due date for cities reporting in accordance with generally accepted accounting principles? |
Government Information |
What is the due date for towns reporting on a cash basis? |
Government Information |
What is the due date for towns reporting in accordance with generally accepted accounting principles? |
Government Information |
Must local government officials and employees contact the Office of the State Auditor if they discover evidence of missing public funds or property? |
Legal/Special Investigations |
What should a public accountant do if evidence of financial misconduct is discovered during an audit of a political subdivision? |
Legal/Special Investigations |
I have a concern about possible misuse or theft of public funds in my local government. Can I contact your office? |
Legal/Special Investigations |
Can a resident petition the Office of the State Auditor to conduct a financial audit of a local government’s books and records? |
Legal/Special Investigations |
Can a local government official request the Office of the State Auditor to conduct a financial audit of a local government’s books and records? |
Legal/Special Investigations |
I would like to make a public data request of your office. Whom do I contact? |
Legal/Special Investigations |
I am having problems obtaining documents from my local government. Whom should I contact? |
Legal/Special Investigations |
Several local government officials met to discuss local government issues without holding a public meeting. Whom should I contact? |
Legal/Special Investigations |
Does my local government have to keep its records forever? |
Legal/Special Investigations |
Does the Office of the State Auditor review election concerns regarding ballots and voting? |
Legal/Special Investigations |
I don’t like my local officials’ spending priorities. Is there anything I can do to change that? |
Legal/Special Investigations |
What can I do if I disagree with the valuation of my property or the amount of my property taxes? |
Legal/Special Investigations |
How do I challenge a special assessment placed on my property by my local government to pay for an improvement project? |
Legal/Special Investigations |
I disagree with my local government about: 1) a charge on my municipal utility bill; 2) an increase in utility rates; and 3) a policy decision about utility rates. What can I do? |
Legal/Special Investigations |
I am concerned with the way my local government is keeping minutes of its meetings. Can the Office of the State Auditor help? |
Legal/Special Investigations |
When does a local government have to use sealed bids? |
Legal/Special Investigations |
Who audits state agencies and constitutional offices? |
Legal/Special Investigations, What We Do |
What is OPEB? |
Other Postemployment Benefits (OPEB) |
What is an OPEB trust? |
Other Postemployment Benefits (OPEB) |
We have an OPEB trust. What reporting is required to the Office of the State Auditor? |
Other Postemployment Benefits (OPEB) |
What is the deadline for OPEB investment reporting? |
Other Postemployment Benefits (OPEB) |
How can I report the investment information to the Office of the State Auditor? |
Other Postemployment Benefits (OPEB) |
Who can I contact with OPEB investment reporting questions? |
Other Postemployment Benefits (OPEB) |
What is a volunteer fire relief association? |
Pension/Fire Relief Association |
I have heard that Minnesota has a decentralized pension system for volunteer firefighters. What does this mean? |
Pension/Fire Relief Association |
What is the relationship between a relief association and the city or town fire department? |
Pension/Fire Relief Association |
My fire department doesn’t have an affiliated relief association. Are we still eligible for state aid? |
Pension/Fire Relief Association |
What forms does my relief association need to complete? Where can I find copies of them? |
Pension/Fire Relief Association |
What are the relief associations reporting deadlines? When do my forms need to be submitted? |
Pension/Fire Relief Association |
What resources are available for my relief association on your website? |
Pension/Fire Relief Association |
How is fire state aid calculated? |
Pension/Fire Relief Association |
When will my relief association receive its fire state aid for the year? How much in fire state aid will we receive? |
Pension/Fire Relief Association |
Where can I find copies of the state laws that govern volunteer fire relief associations? |
Pension/Fire Relief Association |
I am a new trustee for a relief association and I have some basic questions about our pension fund. Whom can I contact? |
Pension/Fire Relief Association |
Which pension plans does the Office of the State Auditor oversee? |
Pension/Fire Relief Association |
I entered the name and contact information of our relief association’s new treasurer into SAFES. Why is the contact information not being displayed? |
Pension/Fire Relief Association, SAFES |
Why is my phone number or e-mail address not displayed in SAFES? I know that you have the information on file in your records because I receive correspondence from your office. |
Pension/Fire Relief Association, SAFES |
I am a certified public accountant working with a relief association. Why do I not have access to the relief association’s reporting forms when I log into SAFES? |
Pension/Fire Relief Association, SAFES |
How can I obtain a new SAFES password? |
Pension/Fire Relief Association, SAFES |
One of the requirements for certification for the performance benchmarks program is to provide the Office of the State Auditor with a declaration. What exactly is a declaration? |
Performance Measurement Program |
There is a performance measure for police services, but our city contracts out for public safety services. Would we skip the performance measure dealing with the police services? |
Performance Measurement Program |
When selecting the ten minimum performance measures, do we have to select one from each service category? |
Performance Measurement Program |
How do I register to submit forms through SAFES? |
SAFES |
I'm unable to locate my SAFES password. |
SAFES |
How do I get access to SAFES? |
SAFES |
How do I change my SAFES username? |
SAFES |
How do I change my SAFES password? |
SAFES |
How do I change my e-mail address used by SAFES? |
SAFES |
How do I use SAFES? |
SAFES |
When Does Reporting Begin and End for a TIF District? |
Tax Increment Financing |
Is There an Online Database or List of All TIF Districts? |
Tax Increment Financing |
Can the Public Give Input on a TIF District? |
Tax Increment Financing |
What Is Tax Increment Financing (TIF)? |
Tax Increment Financing |
Who Is Authorized To Use TIF? |
Tax Increment Financing |
What are the Different Types of TIF Districts? |
Tax Increment Financing |
Who oversees Minnesota property taxes? |
What We Do |
Who oversees elections and school district levy referendums? |
What We Do |
Who should be contacted about government compliance with public data requests? |
What We Do |
Who audits individual income tax returns? |
What We Do |
Who oversees nonprofit organizations and makes sure they are in compliance with state law? |
What We Do |
Who regulates business in Minnesota? |
What We Do |