Regulatory Cash Basis Financial Statements

(commonly referred to as “AOS basis”)

The Auditor of State’s Office provides the templates below as a foundation for entities which report using the Auditor of State’s Regulatory framework. Auditees and/or Independent Public Accountants (IPAs) should tailor these templates to align with entity activity and ensure note disclosures, etc. include the most recent information available for the period(s) being reported.