Other Minnesota State and Local Government sites | Employment Opportunities | Home

A city with a population of 2,500 or less and a combined clerk/treasurer position must have an annual audit performed if its annual revenue for the year ended December 31, 2015 exceeded $207,000.

Cities under 2,500 with the combined office of clerk and treasurer must have an Agreed-Upon Procedures engagement once in every five-year period if total revenues are equal to or less than $207,000. Cities with populations under 2,500 and separate offices of clerk and treasurer generally are not required by Minnesota law to have an audit

Towns with a combined clerk/treasurer position must have an annual audit if total revenues for the year ended December 31, 2015 exceeded $207,000. Towns with the combined office of clerk and treasurer must have an Agreed-Upon Procedures engagement once in every five-year period if total revenues are equal to or less than $207,000. Towns under 2,500 where there are separate offices of clerk and treasurer generally are not required by Minnesota law to have an audit.

For more information on Agreed-Upon Procedures engagements, please go to:

http://www.auditor.state.mn.us/default.aspx?page=20111222.001.

For further information on city and town audit requirements, please go to:

http://www.auditor.state.mn.us/default.aspx?page=faq#GovernmentInformationFAQs.


Date this Avoiding Pitfall was most recently published: 06/10/2016

Privacy Policy | Accessibility Information | © 2017 Office of the Minnesota State Auditor