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Indiana State Board of Accounts

SBOA > Units We Audit > Cities and Towns Cities and Towns

Director Contact:

Todd Caldwell
(317) 232-2513

Manuals and Bulletins:


The State of Indiana has 119 cities and 447 towns. The State Board of Accounts is required by statute, to annually audit all cities and towns with a population greater than 5,000. All other towns shall be audited biennially (IC 5-11-1-25).

Municipalities are classified according to their status and population as follows:

Status and Population


Cities of 600,000 or More

First Class Cities

Cities of 35,000 to 599,999

Second Class Cities

Cities of Less Than 35,000

Third Class Cities

Other Municipalities of Any Population


If a city's population changes and would put it within one of the other ranges, it does not automatically change classification.  It can elect to change classification via ordinance adopted by its legislative body.

Cities and Towns Manual

An Accounting and Uniform Compliance Guidelines Manual for Cities and Towns is updated and revised periodically. The manual and revisions are available to all city and town officials.  The manual is also available to each field examiner for assistance in auditing cities and towns. The manual contains accounting requirements, forms, and uniform compliance guidelines. 

Court Manual

An Accounting and Uniform Compliance Guidelines Manual for City and Town Courts is available to all city and town courts to assist court clerks in accounting for court fees. 

Cities and Towns Bulletins

In March, June, September, and December of each year, a Cities and Towns Bulletin is prepared and available to all city and town officials and State Board of Accounts professional staff. The bulletin contains articles of current interest deemed beneficial to the officials in the conduct of their duties. Each year a legal digest is included listing those newly enacted statutes that pertain to cities and towns. The bulletins are kept on a ten-year cycle. Articles over 10 years old are reviewed each year and either repeated, revised or deleted. The index is revised at the close of each year to include new articles and to delete outdated articles. 


The State Board of Accounts spends a great deal of time with city and town officials and the public on education.  We regularly host or present at many conferences for city and town officials. When more individualized questions and concerns arise we are available to help by phone or e-mail.

Telephone Calls, E-mail, and Correspondence

A primary duty of the Director for cities and towns is receiving telephone calls, e-mails, and responding to correspondence on behalf of the State Examiner.  Numerous telephone calls, e-mails, and correspondence are received from city and town officials, State Board of Accounts audit staff, and the general public. Utilization is made of our extensive file of past Attorney General opinions and court decisions accumulated over a hundred years of State Board of Accounts experience and activity.  In responding to correspondence on behalf of the State Examiner, the Director assists the board in formulating audit positions in his area.

The Director works closely with all State Board of Accounts personnel to keep them informed on the latest legislation, both state and federal, and any other current developments relative to auditing and accounting procedures for cities and towns.

Other Correspondence

During the course of the year, various types of information, including current late-breaking developments of interest due to new legislation, new court decisions, new Attorney General opinions, new audit positions of the State Board of Accounts, or State Examiner Directives, could be furnished in a timely manner, via memoranda, to the city and town officials and State Board of Accounts professional staff.

Other Duties of Directors

The Directors are frequently requested to represent the State Examiner at various meetings including, but not limited to, those of legislative committees, study commissions, and local associations.