Reporting and Publishing Requirements – City Audited Financial Statements – Regulatory Basis of Accounting (cash basis with specific format and note requirements)

Minnesota’s regulatory basis of accounting is an accounting method used to record receipts and disbursements at the time they are received or paid and reported in a format as required by the Minnesota Office of the State Auditor which includes specific note disclosures. For reporting calendar year 2026 information, the regulatory basis of accounting guidance has been updated. Earlier implementation is encouraged.

Reporting and Publishing Requirements – City Audited Financial Statements – Regulatory Basis of Accounting required for calendar year 2026:

•  Reporting and Publishing Requirements – Audits on the Regulatory Basis of Accounting

Reporting and Publishing Requirements – City Audited Financial Statements – Regulatory Basis of Accounting for use for 2025 and prior:

• Reporting and Publishing Requirements - City Audited Financial Statements - Cash Basis

The publishing requirements for cities under 2,500 in population have been updated for calendar year 2026.

• Reporting and Publishing Requirements – Summary Financial Report