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Cities Must File Summary Budget Data With State Auditor by Jan. 31
State law requires cities to report approved budget information to the Office of the State Auditor by the annual deadline.
Minnesota Statutes, section 6.745, subdivision 1, requires all cities to provide summary budget data to the Office of the State Auditor (OSA) when their budgets are approved, but no later than Jan. 31 each budget year. This data helps policymakers identify statewide trends in revenue and spending and allows local officials to compare their budget patterns with those of similar cities.
What cities must report
Cities are required to report summary budget data for their 2026 budgets for all governmental funds with approved annual budgets. These funds include the general fund, special revenue funds, debt service funds, and capital projects funds.
Cities with funds that do not have annually adopted budgets may have additional revenues and expenditures that are not reflected in this report. Additionally, public service enterprise funds, such as water and sewer utilities, are not included in this report.
When completing the 2026 Summary Budget Report, cities should also report any revisions made to their 2025 budgets. A separate column is provided in the form to capture these adjustments.
Additional information
The Summary Budget Data Form is completed online through the State Auditor’s Form Entry System (SAFES). Access the SAFES login page.