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 here and click 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.