Local Government
The APA prepares the annual Comparative Report of Local Government Revenues and Expenditures and oversees local government audits. To assist local governments and their independent auditors, we publish various manuals. These materials may be accessed by clicking on the links to your left.
The Specifications for Audits of Counties, Cities, and Towns and the Specifications for Audits of Authorities, Boards, and Commissions provides guidance to local CPA firms. The Uniform Financial Reporting Manual provides accounting and reporting guidelines and instructions for the preparation and submission of Comparative Report transmittal forms.
As you access our various pages, you will find general locality information. You can also obtain specific locality data. By clicking on the localities button, you can obtain the Comparative Report transmittal forms and the report of state disbursements specifically for your locality.
Please direct questions and comments to our e-mail address, localgovernment@apa.virginia.gov
Quick Links
- Audit Risk Alert - Single Audit Testing
- OPEB, GASB 43 & 45 Planning Document
- 2008 Comparative Report of Local Government
- PPTRA Payment Schedule
- Specifications for Audits of Counties, Cities, and Towns (Revised July 2009)
- Uniform Financial Reporting Manual (Revised July 2008)
- VCU's Report on the Survey of Local Governments