The Virginia Acts of Assembly directs the Auditor of Public Accounts to review local financial data and other information as part of an early warning system to identify whether a locality may meet the defined criteria for fiscal distress.  Our Office performs this annual monitoring process over all cities and counties, and those towns statutorily required to have an annual audit. This report provides the combined results of our Office’s completed analyses for the 2020 and 2021 annual monitoring processes.