This report presents our Office's final publication of the Comparative Report of Local Government Revenues and Expenditures for the fiscal year ended June 30, 2025.  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) accompanied by the locality’s audited financial report with the office of the Auditor of Public Accounts (Office) annually by December 15.  

 

As of the publication date of this report, April 26, 2026, Cities of Colonial Heights, Emporia, Franklin, Hopewell, Manassas Park, Martinsville, Norton, Portsmouth, Radford, and Roanoke; the Counties of Amherst, Brunswick, Buckingham, Caroline, Floyd, Halifax, Isle of Wight, King and Queen, King William, Lee, Northumberland, Pulaski, Richmond, Russell, Sussex, and Warren; and the Towns of Big Stone Gap, Blacksburg, Broadway, Clifton Forge, Richlands, and Vinton have not submitted fiscal year 2025 transmittal data and audited financial reports.  Accordingly, this publication does not include financial data for these 32 localities.  Our Office will subsequently publish an amended version of the 2025 Comparative Report to include data for these missing localities after we receive the required financial reporting information.

 

Update on FY2025 Reporting Submissions:

The following 12 localities noted below have submitted their fiscal year 2025 financial reporting to our office as of August 14, 2026. Our office is still waiting on the required reporting submissions for 21 delayed localities noted above. Our office plans to publish an amended version of the report around the end of September 2026 to allow additional time to receive more localities data submissions to include in the amended report. 

- The Cities of Martinsville and Radford, and Counties of Brunswick, Isle of Wight, King and Queen, Pulaski, Richmond, Russell, and Sussex; and Towns of Clifton Forge and Richlands have now submitted the transmittal data and their audited financial reports.

- The City of Hopewell has submitted its audited financial report; however, we are awaiting submission of the transmittal data.