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    Policies

    General Finance Provisions

    Financial Reporting Policy

    Policy#: 07.04.00.0

    Date of Adoption October 1, 2002
    Effective Date of Last Review October 1, 2018

    The College financial reports shall be prepared in conformity with the Minnesota State Colleges and Universities (Minnesota State) guidelines. Minnesota State uses the Governmental Accounting Standards Board (GASB), and the guidelines of the National Association of College and University Business Officers (NACUBO). The College will provide financial statement information that is accurate, timely, reliable and consistent. 

    Reference: Minnesota State 7.4  
    Rev. 5.00