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Iowa State Auditor

How do I know whether my City is required to have an annual examination or a periodic examination?

Cities under 2,000 population with $1 million or more in budgeted expenditures in two consecutive years will be required to have an annual examination. Cities with budgeted expenditures of $1 million or more in a single year will continue to be subject to a periodic examination, not an annual examination.

Cities under 2,000 population with less than $1 million of budgeted expenditures will be subject to a periodic examination to be performed at least once every eight years.

Click below on the appropriate fiscal year to determine whether a city is subject to an annual audit, an annual examination or a periodic examination for that year.

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