OSA Weekly Update - 3/20/2026

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

The County 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. Budget data reflects plans, not actual spending, the OSA recommends using the Minnesota County Finances Report for audited financial data.

You can view the full report on the OSA website.

2. Relief Associations: Broker Certification Requirement

Fire relief associations using the services of a broker must complete a uniform Broker Certification Form (BC-1 Form) that's provided by the OSA. The BC-1 Form must be completed before a relief association may enter into a business arrangement with a broker and must be completed annually thereafter. A copy of each completed form should be submitted to the OSA with the relief association’s annual reporting forms.

Learn more about this reporting requirement on our Investment Basics – Broker Certification Form page.

3. Reminder: Submit TIF Plans Within 60 Days

All TIF plans and modifications should be electronically submitted, along with the appropriate TIF Plan Collection Form, via the State Auditor’s Form Entry System (SAFES). Do not mail copies of TIF plans. State law requires that all TIF plans be filed with the OSA within 60 days after the latest of:

1. Filing of the request for certification of the TIF district;
2. Approval of the plan by the municipality; or
3. Adoption of the plan by the authority.

Additionally, plans are needed to generate the Annual Reporting Form for certified districts. Check to make sure all plans for recently certified districts are submitted as soon as possible so they'll be included when forms become available.

If you have any questions or need access to SAFES, contact us at TIF@osa.state.mn.us.

4. Cities and Townships: 2025 Annual Financial Reporting information

For cities and townships reporting on a cash basis of accounting, the Reporting Form (CTAS Users: State Auditor Data File) and Unaudited Financial Statements are due by March 31, 2026. For cities and townships reporting on a cash basis of accounting required to have an Audit 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 and Audit are due by June 30, 2026.

Instructions on completing the Reporting Form can be found on the OSA website. CTAS Users are now also able to submit the State Auditor Data File and Financial Statements right from CTAS. Instructions can be found on the OSA website. We are accepting CTAS versions 2025 Update 3 and 2026.

The full Avoiding Pitfall is available on the OSA website.

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.