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Local Government Comparative Reports

All Virginia cities and counties, along with towns over a 3,500 population threshold or having a separate school system, are required to submit financial data to the Auditor of Public Accounts for our annual Comparative Report of Local Government Revenues and Expenditures. Localities are required to submit this transmittal data, along with their audited financial report, to our office annually by November 30, in accordance with §15.2510 of the Code of Virginia. The data presented in this report provides a uniform presentation of local government financial information in accordance with reporting guidelines set forth in the APA’s Uniform Financial Reporting Manual. The data represents the local government operations for the general government and enterprise activities, along with information on outstanding debt.

During the APA’s report preparation process, we perform analytical procedures over the data through review of the locality’s audited annual financial report and our reporting guidelines to ensure reliability and material accuracy of the data in the Comparative Report. The localities timely submission of their data and audited financial reports significantly impacts the completion of our data review process and final issuance of each year’s Comparative Report. If a locality does not meet the statutory deadline for submitting its final, audited annual financial report and transmittal data, the APA will exclude the locality’s data from the original report issuance. Once we receive the required information from a delinquent locality, we will include the data in an amended version of the report.

The Comparative Report data files are classified by the following Report Categories.

Original Comparative Report of Local Government: the original report issuance for the applicable fiscal year based on the locality data received and reviewed as of the date of the report. A locality may be excluded from this report issuance if it has not timely submitted the data and final audited financial report.

Original Comparative Report Printable Version: the original report data that has been modified to allow users to easily print and manipulate the data for analysis. The report exhibits include the basic revenue, expenditure, and outstanding debt amounts, but exclude the additional data, such as per capita and percent of revenue, shown on the full report.

Amended Comparative Report of Local Government: the amended report issuance for the applicable fiscal year to include data for any delinquent locality that is missing from the original report issuance, or to include any material reclassifications or error corrections of the data that may be identified after the original report issuance. Multiple changes and issuances of an amended report could occur at varying times, which is noted accordingly on the introductory, informational tab in the report data file.

Amended Comparative Report Printable Version: the amended report data that has been modified to allow users to easily print and manipulate the data for analysis. The report exhibits include the basic revenue, expenditure, and outstanding debt amounts, but exclude the additional data, such as per capita and percent of revenue, shown on the full report.

Notes to the Comparative Report: includes supplementary detail about the data in each report exhibit; the sources of financial data, demographic and tax data; definition of key terms; and an analysis of applicable localities that are delinquent in submitting their transmittal data and audited financial reports