This report includes data for localities that have submitted their fiscal year 2025 financial information to our Office as of February 13, 2026.  Because of localities’ reporting delays, this publication represents only a draft version of the 2025 Comparative Report.  Refer to the Transmittal Letter for additional information.

 

 

 

Click on the Full Report link to download a copy of the 2025 Draft Comparative Report data.

 

In accordance with § 15.2-2510 of the Code of Virginia, all cities and counties, and towns meeting the statutory reporting threshold, are required to file a detailed statement of revenues and expenditures (transmittal data) along with the locality’s final audited financial report with the office of the Auditor of Public Accounts annually by December 15. 

 

This publication of the 2025 Comparative Report of Local Government Revenues and Expenditures includes data for localities that have submitted their fiscal year 2025 financial information to our Office as of February 13, 2026. This report does not include data for 52 localities that are delayed with submitting the required fiscal year 2025 financial reporting information. Because of localities’ reporting delays, this publication represents only a draft version of the 2025 Comparative Report. 

 

After we complete our review process over the transmittal data, our Office will publish a final version of the 2025 Comparative Report. We anticipate publishing the final report in early April 2026. The final report will include data for missing localities not included in this draft publication as long as the localities submit the fiscal year 2025 financial reporting information to our Office in time for our review and final report publication. The final report will also include additional data for on behalf payments made by applicable state agencies, per capita amounts, and demographic information. The final 2025 Comparative Report will be published electronically at www.apa.virginia.gov>Local Government page>APA Reports>Comparative Reports.