This report reflects amendments to our Office's original 2025 Comparative Report published on April 26, 2026. This amended report now contains data for the following localities that were not included in the original report publication due to their delay in submitting the required fiscal year 2025 financial reporting information: Cities of Martinsville, Norton, Portsmouth, Radford and Roanoke; Counties of Brunswick, Buckingham, Floyd, Isle of Wight, King and Queen, Lee, Northumberland, Pulaski, Richmond, Russell, and Sussex; and Towns of Clifton Forge and Richlands.
As of the publication date of this amended report, October 5, 2026, the Cities of Colonial Heights, Emporia, Franklin, and Manassas Park; the Counties of Amherst, Halifax, King William, and Warren; and the Towns of Big Stone Gap, Blacksburg, Broadway, and Vinton have not submitted their fiscal year 2025 transmittal data and audited financial reports to our Office. In addition, the City of Hopewell and County of Caroline have submitted their fiscal year 2025 audited financial reports; however, they have not yet submitted their completed transmittal data. Accordingly, this amended version of the 2025 Comparative Report does not include financial data for these 14 localities. Our Office will publish an additional amended version of the 2025 Comparative Report at a later date to include the data for these delayed localities after we receive their required financial reporting information.