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.