Statements of Position

The Office of the State Auditor's Statements of Position provide information and guidance on select topics relevant to local governments, local government auditors, and fire relief associations. The Statements are educational resources. The information and guidance in each Statement is current as of the date last reviewed. Subsequent law or other developments may have affected its current applicability. The Statements are not legal advice and should not be relied upon in lieu of legal advice.

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All Accounting Borrowing and Debt Contracting Data Practices & Record Maintenance Deposits & Investments Forfeitures Internal Controls Law Enforcement Municipal Liquor Stores Pension/Fire Relief Association Public Purpose Tax Increment Financing (TIF)
Statements of Position
Title Category
Correction of TIF Errors Tax Increment Financing (TIF)
Redistribution of Tax Increment Tax Increment Financing (TIF)
Retention of TIF Records Data Practices & Record Maintenance, Tax Increment Financing (TIF)
Small Cities’ Expanded TIF Powers Tax Increment Financing (TIF)
Special Legislation to Extend the Duration of TIF Districts Tax Increment Financing (TIF)
Temporary Transfer Authority (2021 Law) Tax Increment Financing (TIF)
TIF Administrative Expenses Tax Increment Financing (TIF)
TIF Bond Financing of Project Costs Tax Increment Financing (TIF)
TIF Five-Year Rule and Six-Year Rule Tax Increment Financing (TIF)
TIF Four-Year Knock-Down Rule Tax Increment Financing (TIF)
TIF Interfund Loans Tax Increment Financing (TIF)
TIF Pay-As-You-Go Obligations Tax Increment Financing (TIF)
TIF Plan Modifications Tax Increment Financing (TIF)
TIF Plan Requirements Tax Increment Financing (TIF)
TIF Pooling Tax Increment Financing (TIF)
TIF Segregation of Funds Tax Increment Financing (TIF)
Administrative Citations for Traffic Violations Law Enforcement
Election to Delay Receipt of First TIF Revenues Tax Increment Financing (TIF)
Use of Gift Cards Internal Controls
Allocations and Deductions for Fire Relief Association Defined Contribution Plans Pension/Fire Relief Association
Asset Inventories Accounting
Borrowing and Debt: Towns Borrowing and Debt
Car Allowance and Mileage Reimbursement Internal Controls
Checking Accounts for Fire Departments and Fire Relief Associations Pension/Fire Relief Association
City Bidding and Contract Requirements Contracting
Classification of Data During an Audit Data Practices & Record Maintenance
Considerations When Making Benefit Changes Pension/Fire Relief Association
Contract Change-Orders and Contractor's Bonds Contracting
County Bidding and Contract Requirements Contracting
County Commissioner Per Diem Payments Internal Controls
Credit Card Use and Policies Internal Controls
Asset Forfeitures (Reporting of) Forfeitures, Law Enforcement
Custodial Credit Risk: Certificates of Deposit Obtained Through a Placement Service Deposits & Investments
Custodial Credit Risk: Investment Policy Considerations Deposits & Investments
Deposits of Public Funds (Depositories and Collateral) Deposits & Investments
Differences between Municipal Departments and Independent Nonprofit Firefighting Corporations Pension/Fire Relief Association
Employee Recognition Programs and Events Public Purpose
Employee Timekeeping Procedures For Employees Paid on an Hourly or Daily Basis Internal Controls
Enterprise Fund Accounting Accounting
Expenditure of Public Funds on Ballot Issue Advocacy Public Purpose
FDIC Rules for Government Deposits Deposits & Investments
Firefighter Service Credit Determinations Pension/Fire Relief Association
Fund Balances for Local Governments (GASB 54 Version) Accounting
Fundraisers and Donations for Fire Departments and Fire Relief Associations Pension/Fire Relief Association
Governance for Fire Relief Associations Pension/Fire Relief Association
Interest Earnings for Deferred Members of Fire Relief Associations Pension/Fire Relief Association
Internal Controls for Municipal Liquor Stores Internal Controls, Municipal Liquor Stores
Investment Authority for Fire Relief Associations Pension/Fire Relief Association
Investment Policies for Fire Relief Associations Pension/Fire Relief Association
Joint Powers Fire Departments and Fire Districts Pension/Fire Relief Association
Legal Restrictions on Public Investing Deposits & Investments
Maintaining a General Fund after Joining the Statewide Plan Pension/Fire Relief Association
Maintenance of Town Records Data Practices & Record Maintenance
Management of Records Data Practices & Record Maintenance, Pension/Fire Relief Association
Meeting Minutes Data Practices & Record Maintenance
Municipal Contribution Calculations for Monthly Plans Pension/Fire Relief Association
Municipal Liquor Store Hearings Municipal Liquor Stores
Other Post-Employment Benefits (OPEB) for Local Governments Based on GASB 75 Accounting
Out-of-State Travel Policies Internal Controls
Outside Organizations Supporting Schools Public Purpose
Paying a Defined-Benefit Lump-Sum Service Pension Pension/Fire Relief Association
Petty Cash (Imprest) Funds Internal Controls
Public Expenditures: Donations and Dues Public Purpose
Qualified Safekeepers Deposits & Investments
Required Municipal Contributions to Fire Relief Associations Pension/Fire Relief Association
Return to Service for Members of Fire Relief Associations Pension/Fire Relief Association
Special and General Funds, and Charitable Gambling Funds Pension/Fire Relief Association
Combined Service Pensions for Firefighters Pension/Fire Relief Association
Supplemental Benefits for Firefighters Pension/Fire Relief Association
Survivor Benefits for Firefighters Pension/Fire Relief Association
Temporary Interfund Loans Accounting
The Importance of Internal Controls Internal Controls, Pension/Fire Relief Association
Vending Machines Internal Controls, Public Purpose