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OSA Weekly Update - 3/13/2026

1. Message from Auditor Blaha

2. County TIF Information Forms Due March 31

3. Released: Relief Association Reporting Forms

4. Released: Minnesota Summary Budget Report

5. Avoiding Pitfall: Petty Cash (Imprest) Funds – Part II

6. Job Openings


1. Message from Auditor Blaha

Want to see what other cities are planning for 2026? Check out the 2026 Minnesota City Summary Budgets Report, which my Office released this week.

The City Summary Budget reports offer insight into local government plans for the year. While not all plans turn into reality, these reports provide insight into what your local leaders are thinking across the state. Because budget data reflects plans, not actual spending, the OSA recommends using the Minnesota City Finances Report audited financials.

You can view the full report on the OSA website.


2. County TIF Information Forms Due March 31

The County TIF Information Form is due from counties by March 31, 2026. The form captures activity that occurred in 2025 including the county's TIF administrative activities, distributions of tax increment, and transfers of TIF enforcement deduction. The information assists the OSA in its oversight of TIF authorities. Instructions on accessing the form in SAFES were emailed to county representatives on January 22, 2026.

If you have any questions, contact us at TIF@osa.state.mn.us.


3. Released: Relief Association Reporting Forms

The 2025 FIRE Form and 2026 Schedule Form are now available for download in SAFES. Note that the March 31 reporting deadline has changed to June 30 starting with submission of 2025 reporting forms during calendar year 2026. All relief associations now have a reporting deadline to the OSA of June 30.

Both forms were redesigned to streamline and reduce data entry and for accessibility. Watch this short video walking through recent form changes.

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 report with their forms. We've posted a document on our website listing each relief association and whether an agreed-upon procedures (AUP) engagement or audit report is required to be filed with us this year.

Detailed instructions on how to access, complete, submit and electronically sign the forms are provided in this reporting checklist

Contact the Pension Team with any questions.


4. Released: Minnesota Summary Budget Report

The OSA released the annual Minnesota City Budgets Report: 2026 City Summary Budget Data together with 2025 Summary Budget Data. The press release is also available on the OSA website << Link to press release when it’s published>>.

The data reflects unaudited budgeted revenues and expenditures reported by cities to the OSA as required by Minn. Stat. § 6.745, subd. 1.


5. Avoiding Pitfall: Petty Cash (Imprest) Funds – Part II

Part I of the Petty Cash (Imprest Funds) Avoiding Pitfalls series discussed the establishment of petty cash (imprest) funds. This entry provides information on making withdrawals from these funds.

There are two possible methods of withdrawing petty cash funds: the reimbursement method and the advance method. When using the reimbursement method, an individual purchases an authorized item with personal funds, provides the original detailed vendor receipt to the petty cash fund's custodian, and is then reimbursed from the petty cash fund. This method is less complicated than the advance method. There is no risk of loss of petty cash funds due to the purchaser failing to buy the item and/or to submit supporting documentation for the purchase. It also allows the petty cash fund to be replenished more quickly than with the advance method. For these reasons, the reimbursement method is generally preferred.

The advance method consists of the fund's custodian advancing petty cash funds to an individual for the purchase of a specific item. The custodian should document the date and person to whom the funds were provided, the amount provided, and the purpose for the advance. The individual receiving the advance then purchases the authorized item, returning the original detailed vendor receipt and any remaining change to the petty cash custodian. Under the advance method, the fund’s custodian may need to follow up if the individual does not return the receipt and change in a timely manner.

The full Avoiding Pitfall is available on the OSA website.


6. Job Openings

Director of Special Investigations

The OSA is hiring a Director of Special Investigations based in St. Paul. This position oversees the OSA’s special investigations function and the Special Investigations division staff members. The Director is responsible for setting the focus and priorities of the division and developing and managing an investigative program that efficiently employs thorough and impeccable legal and financial analyses to examine and report upon areas of improper handling of public dollars held by local government.

The job posting will close on March 26, 2026.


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