Audit + Accounting Documents

Guidance and resources for use by local governments such as charts of accounts, financial and reporting standards and manuals, publication formats, and recommended agreed-upon procedures can be found here.

Audit + Accounting Documents
Title	Type
Accounting Manual for Small Cities and Towns	pdf
Agreed-Upon Procedures for Cities, Towns and Special Districts	link
Agreed-Upon Procedures for Volunteer Fire Relief Associations	link
Chart of Accounts for Small Cities and Townships	link
City Summary Budget Publication Format	pdf
County Summary Budget Publication Format	pdf
GASB Statement No. 84, Fiduciary Activities, Implementation Resources	link
Minnesota County Financial & Accounting Reporting Standards (COFARS)	link
Reporting and Publication Requirements - City Audited Financial Statements - GAAP Basis	pdf
Reporting and Publishing Requirements - City Audited Financial Statements - Cash Basis	pdf
Reporting and Publishing Requirements - City Financial Statements - Cash Basis	pdf
Untangling the Subrecipient, Contractor, and Beneficiary Issue and the Coronavirus Relief Fund	pdf