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February 1, 2018


Comparative Report of Local Government Revenues and Expenditures for the Fiscal Year Ended June 30, 2017

In accordance with §15.2-2510 of the Code of Virginia, local governments are required to file annually by November 30 with the Auditor of Public Accounts a detailed statement of revenues and expenditures (transmittal data) accompanied by the locality’s audited financial report.

This report represents the 2017 Comparative Report based on the transmittal data received from local governments as of February 1, 2018. These preliminary amounts are subject to change as we perform further review of the accuracy of the localities’ data submitted to our office. During our report preparation process, we perform analytical procedures to review the revenues and expenditures transmittal data compared to audited information in each locality’s annual financial report in order to ensure the reliability of the data in our Comparative Report.

The following 5 localities did not meet the November 30 statutory deadline to file their transmittal statement of revenues and expenditures nor their audited annual financial report for the fiscal year ended June 30, 2017.

City of Emporia City of Hopewell City of Manassas Park County of Isle of Wight Town of West Point


Further, the following 14 localities have not submitted their audited annual financial report for the fiscal year ended June 30, 2017, prior to the preparation of this report. Accordingly, our office has not yet performed an initial review of these localities’ transmittal statement of revenues and expenditures. The preliminary revenue and expenditure amounts for these localities are included in this report; however, at this time, we cannot ensure reliability of the data until receipt of the localities’ audited financial reports for our analytical review.

City of Radford County of Accomack County of Brunswick County of Buchanan County of Dickenson County of Grayson County of Greensville
County of Lee County of Prince Edward County of Prince William County of Rappahannock County of Russell County of Westmoreland County of Wythe


Not preparing timely financial information may be an indicator of a locality’s need to strengthen its budgetary, accounting, and financial reporting process. The County of Greensville has not provided the Auditor of Public Accounts written notification for not submitting its required information by the November 30 statutory deadline. The County of Russell provided the Auditor of Public Accounts an initial notification for not meeting the statutory deadline; however, the County has not provided our office an update concerning its continued delay. To review a copy of the locality’s written notification for not meeting the November 30 statutory deadline, click on the applicable locality names above.

Upon completion of our analytical reviews over the transmittal data submitted by the localities, we will finalize the 2017 Comparative Report. The final report will include on behalf payments made by applicable state agencies, per capita amounts, and additional demographic and tax data. The final report will be available electronically on the Auditor of Public Accounts website located at the Local Government page, Comparative Reports section.

Click here to access the Draft 2017 Comparative Report of Local Government Revenues and Expenditures.

Archived Comparative Report of Local Government Revenues and Expenditures.