February 1, 2017


Comparative Report of Local Government Revenues and Expenditures for the Fiscal Year Ended June 30, 2016

This report represents the 2016 Comparative Report transmittal data received from local governments as of the date of this report. These preliminary amounts are subject to change as we perform further review of the accuracy of the localities’ data submitted to our office.

Section 15.2 2510 of the Code of Virginia requires local governments to send a detailed statement of revenues and expenditures transmittal form accompanied by their final audited financial report to this office by November 30. During our report preparation process, we perform analytical procedures to review the revenues and expenditures transmittal data compared to audited information in each locality’s annual financial report in order to ensure the reliability of the data in our Comparative Report

The following 6 localities have failed to meet the statutory deadline of November 30 to file their detailed statement of revenues and expenditures transmittal form accompanied by their audited annual financial report for the fiscal year ended June 30, 2016.

City of Hopewell City of Manassas Park City of Petersburg City of Richmond County of Orange County of Prince William


Further, the following 21 localities have not submitted their audited financial report for the fiscal year ended June 30, 2016, prior to the preparation of this report. As such, our office has not yet performed an initial review of these localities’ statement of revenues and expenditures transmittal data. The preliminary revenue and expenditure amounts 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 review.

City of Bristol City of Emporia City of Franklin County of Accomack County of Amherst County of Brunswick County of Buckingham
County of Clarke County of Dickenson County of Grayson County of Henry County of Lee County of Mecklenburg County of Prince Edward
County of Pulaski County of Rappahannock County of Russell County of Westmoreland County of Wise Town of Clifton Forge Town of Smithfield


Not preparing timely financial information is an indicator of a locality’s need to strengthen its budgetary, accounting, and financial reporting process.

The County of Rappahannock has not provided the Auditor of Public Accounts written notification regarding their delay in submitting the required information by the November 30 statutory deadline. The following 5 localities provided the Auditor of Public Accounts an initial notification for not meeting the statutory deadline: Counties of Dickenson, Prince Edward, and Wise; Towns of Clifton Forge and Smithfield. However, these 5 localities have not provided any further update concerning their continued delay.

Upon completion of our analytical reviews over the transmittal data submitted by the localities, we will finalize the Comparative Report. The final report will include on behalf payments made by applicable state agencies, per capita amounts, and additional demographic and tax data. The report will be available electronically on the Auditor of Public Accounts website and printed copies may be made available upon request.

Of these nine localities, the City of Hopewell has not provided the Auditor of Public Accounts a reason why they could not meet the November 30 statutory deadline. The City of Manassas Park and the County of Wise provided the Auditor of Public Accounts an initial notification of why they could not meet the statutory deadline; however, they have provided us no further update concerning their delay.

When we complete our review of the transmittal data submitted by the localities, we will finalize the Comparative Report. The final report will include per capita amounts and additional demographic and tax data. The report will be available electronically on the Auditor of Public Accounts website and printed copies mailed as requested.

Click here to access the Draft 2016 Comparative Report of Local Government Revenues and Expenditures.

Archived Comparative Report of Local Government Revenues and Expenditures.