OSA Weekly Update - 2/13/2026
1. Message from Auditor Blaha
2. Available: 2025 Annual Financial Reporting Forms
3. Relief Associations: Investment Business Recipient Forms
4. Reminder: TIF Districts Decertification Requirements
6. Avoiding Pitfall: Claim Approval by the Governing Body
7. Deadlines
1. Message from Auditor Blaha
The ICE surge is ending, so now what? The Office of the State Auditor’s first State of Main Street showed that places with good planning, good connections, and good documentation weathered crises best.
In that spirit, this transition point is a good time to ask ourselves a few questions: What did we do that worked? What could we have done differently? What do we need to keep doing? Taking a moment to capture what we’ve learned will help keep us ready, help us heal, and – if we do it right – make us stronger than we were before.
You can read more about findings from our State of Main Street on the OSA’s website.
2. Available: 2025 Annual Financial Reporting Forms
The 2025 Annual Financial Reporting Form (Reporting Form) is now available through SAFES. You’ll need a SAFES User ID and Password to access the Form. If you need a SAFES User ID and Password, send an email to SAFES@osa.state.mn.us with your name, title, entity, public mailing address, email and phone number.
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.
For cities and townships reporting on a cash basis of accounting, the Reporting Form (CTAS: 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.
3. Relief Associations: Investment Business Recipient Forms
As a reminder, the Omnibus Pension and Retirement Bill passed into law last year repealed the requirement that relief associations file an Investment Business Recipient Disclosure Form with the Legislative Commission on Pensions and Retirement executive director. Relief associations do not need to complete or submit this form.
Archived Investment Business Recipient Disclosure forms are retained in a collection at the Legislative Reference Library. Contact LCPR staff with any questions.
4. Reminder: TIF Districts Decertification Requirements
Many TIF districts reached their duration limit as of December 31, 2025, or may have been decertified in 2025 for other reasons. If you have such a district and haven't already done so, complete the Confirmation of Decertified TIF District Form. This must be completed and submitted to the OSA within 90 days of the decertification. If you have any questions, contact us at TIF@osa.state.mn.us.
To learn more, review the Decertified TIF District Form Reminder TIF topic.
6. Avoiding Pitfall: Claim Approval by the Governing Body
Generally, absent a legally valid delegation of authority, the governing body of a public entity, as a whole, must approve the expenditure of public funds. The decision to expend public funds should be based upon a formal vote of the governing body that is memorialized in the meeting minutes.
On occasion, an elected official will authorize a payment on behalf of their public entity without first obtaining approval from the governing body. A public official who individually agrees to a payment of public funds runs the risk that the governing body will disagree. When that happens, the public official may be personally liable for the payment.
The full Avoiding Pitfall is available on the OSA website.
7. Deadlines
2025 Law Enforcement Agency Asset Forfeiture Reporting by February 27, 2026
Remember to report all forfeitures (pursued under state and federal law) with a 2025 final disposition to the OSA by February 27, 2026. Final disposition is when an action has been taken on the property (i.e., vehicle is sold, cash is distributed, property is returned to owner, etc.). Reporting must be done using the online reporting tool available in SAFES.
Instructions for the Forfeiture Incident Reporting form are available on the OSA website.
If your agency had no forfeitures with a 2025 final disposition, you’ll still need to log in to SAFES, select the Forms tab, then the 2025 tab, and select the button labeled "I have not disposed or forfeited any property in 2025” by February 27, 2026. Entities with forfeitures to report for the year 2025 should NOT check this box.
If you haven't used SAFES in the past and need a username and password, email your contact information including: Name, title, entity mailing address and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, contact Research Analyst Intermediate Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.
2025 Annual Forfeiture Expenditures Reporting by February 27, 2026
Law enforcement agencies and prosecuting authorities, remember to report expenditure of forfeited property proceeds, including proceeds received through state and federal forfeiture law to the OSA by February 27, 2026.
Instructions for the Forfeiture Expenditures form are available on the OSA website. Reporting must be done using the online reporting tool available in SAFES.
If you haven't used SAFES in the past and need a username and password, email your contact information including: Name, title, entity mailing address and phone number to SAFES@osa.state.mn.us.
If you have questions or need assistance completing the form, contact Research Analyst Intermediate Christy John at (651) 297-3681 or email Christy.John@osa.state.mn.us.
Legal Disclaimer:
EIN Presswire provides this news content "as is" without warranty of any kind. We do not accept any responsibility or liability for the accuracy, content, images, videos, licenses, completeness, legality, or reliability of the information contained in this article. If you have any complaints or copyright issues related to this article, kindly contact the author above.
