February 15, 2022


Comparative Report of Local Government Revenues and Expenditures for the Fiscal Year Ended June 30, 2021

In accordance with §15.2-2510 of the Code of Virginia, localities are required to file annually by December 15 with the Auditor of Public Accounts a detailed statement of revenues and expenditures (transmittal data) accompanied by the locality’s audited financial report. Further, §15.2-2511 of the Code of Virginia requires a locality to post a public statement if the audit is not completed as required by the statute and send a copy of this statement to the Auditor of Public Accounts.

This report represents the 2021 Comparative Report of Local Government Revenues and Expenditures based on the transmittal data received from localities as of February 15, 2022. During our report preparation process, we perform analytical procedures to review the revenue and expenditure transmittal data compared to audited information in each locality’s annual financial report to ensure the reliability of the data in our report. Our office continues to encounter delays in receiving audited financial reports by the December 15 statutory deadline. For the fiscal year 2021 reporting, a total of 58 localities did not submit their audited financial reports by the reporting deadline. These delays impact completion of our analytical review process over the transmittal data and the final issuance of the annual Comparative Report. Accordingly, this report represents preliminary amounts that are subject to change as we complete our review over the accuracy of the localities’ transmittal data submitted to our office.

As of February 15, 2022, the following 26 localities have not submitted their transmittal data and annual financial report for the fiscal year ended June 30, 2021. The County of Prince Edward has not submitted its transmittal data but has submitted its annual financial report. Consequently, the data for these localities are not included in this report.

Cities of:
Danville Emporia Hopewell Norton Petersburg Roanoke

Counties of:
Accomack Amherst Bedford Brunswick
Buchanan Buckingham Greensville King William
Lee Montgomery Prince Edward Prince William
Pulaski Russell Stafford Warren

Towns of:
Big Stone Gap Clifton Forge Dumfries Rocky Mount West Point

As of February 15, 2022, the following three localities have not yet submitted their audited annual financial report for the fiscal year 2021. The preliminary revenue and expenditure data for these localities are included in this report; however, at this time, we cannot ensure reliability of the data until receipt of the localities’ audited financial reports for our analytical review process.

County of Highland County of Tazewell County of Wise

To review a copy of the locality’s written notification regarding its delay with not submitting the required reporting by December 15, click on the applicable hyperlink at the locality names above. As of February 15, 2022, the County of Greensville has not provided the Auditor of Public Accounts written notification regarding the delay in submitting their required reporting. Additionally, the County of Buchanan and the Towns of Big Stone Gap and Clifton Forge have not directly provided the Auditor of Public Accounts with written notification regarding their delay; however, the external auditors for these localities provided our office an update that their required reporting should be submitted by the end of February.

Upon completion of our analytical reviews over the transmittal data for all localities, our office will finalize the 2021 Comparative Report. The final report will include on behalf payments made by applicable state agencies, per capita amounts, and additional demographic data. The final report will also include a footnote that lists the localities delayed with submitting their current year transmittal data and audited financial reports, along with the prior ten years of delayed submissions. The final report will be available electronically on the Auditor of Public Accounts website at the Local Government Comparative Reports page.

Click here to access the draft 2021 Comparative Report of Local Government Revenues and Expenditures.

Click here to access prior years’ Comparative Report of Local Government Revenues and Expenditures.