APA Reports

Other Reports

Resources



Local Government

The Auditor of Public Accounts (APA) does not conduct the annual audits over local government funds, operations, or financial statements. Our office only performs limited audit work over state funds handled by local constitutional officers at the cities and counties. In general, the APA does not have authority to perform audits or investigations into concerns over local government processes or how local funds are budgeted and spent. State law would only permit the APA to perform a special audit at the local level in limited circumstances. Since the APA conducts our work under an approved annual workplan, it would take specific legislative action by the General Assembly, with approval by JLARC, to authorize the APA to perform an audit or investigation on the local level.  Please review the About Us page to learn more about the work the APA performs. 

While our office does not conduct the local government audits, we do perform other oversight functions to assist in improving accountability and financial management for Virginia local governments.  This includes issuance of annual specifications that set forth additional requirements unique to local government audits and guidelines to assist local compliance with accounting and reporting requirements. We also perform quality reviews over local audits performed by public accounting firms to ensure the firms’ audit work complies with relevant standards. Further, we provide support for local governments through technical assistance and knowledge sharing opportunities, along with providing various information and resources on this website page to assist with accounting and auditing guidelines and other relevant topics.

For Local Government related inquiries, please email localgovernment@apa.virginia.gov.

You can also reach out directly to our local government team by phone:

  • Laurie Hicks, Director, 804-362-8441
  • Rachel Reamy, Manager, 804-362-8436

Local Government Overview
pdf


News and Updates

News and Updates

Welcome to the APA's newly updated website!  You can navigate to various Local Government reports and resources using the sidebar on the left side of the screen.  The FY2024 Cardinal State Disbursement report has recently been updated with March 2024 data.  Please access the PDF document link below for additional information and updates!  


APA LG News April 2024
pdf
View Description
APA Presentation – Oversight for Local Governments

APA Presentation – Oversight for Local Governments

The APA Local Government manager recently provided a presentation at the Brown Edwards Annual State & Local Government Forum in February 2024, available under the Presentations and Trainings Resource section of this page. Please access the PDF document link below for additional information.


APA LG Presentation News
pdf
View Description
2023 Draft Comparative Report of Local Government Revenues and Expenditures

2023 Draft Comparative Report of Local Government Revenues and Expenditures

In accordance with § 15.2-2510 of the Code of Virginia, cities, counties, and towns with a population exceeding a 3,500-population threshold or having a separate school system, are required to file annually by December 15 with the Auditor of Public Accounts (Office) a detailed statement of revenues and expenditures (transmittal data) accompanied by the locality’s audited financial report.  This publication of the 2023 Comparative Report of Local Government Revenues and Expenditures includes the data for those localities that have submitted their fiscal year 2023 transmittal data to our Office as of February 14, 2024. This publication does not include data for 42 localities that were delayed in submitting their transmittal data to our Office; consequently, this publication represents only a draft version of the 2023 Comparative Report.  For additional information regarding the draft report and applicable localities whose FY 2023 reporting submissions are delayed, please access this Transmittal letter (updated 3/1/2024). Click on the link to the Full Report Excel file icon to access a copy of the 2023 Draft Comparative Report data. After completion of our review process over the transmittal data and compilation of additional report data, our Office will publish the final version of the 2023 Comparative Report. We anticipate publishing the final report in April 2024. The final report will include data for the missing localities not included in the draft issuance provided the locality submits its fiscal year 2023 financial reporting 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 2023 Comparative Report will be available electronically at www.apa.virginia.gov>Local Government page>APA Reports>Comparative Reports.


Report Summary >

Monitoring for Local Government Fiscal Distress 2020-2021 Report as of April 2022

The Virginia Acts of Assembly directs the Auditor of Public Accounts (Office) to establish a prioritized early warning system and annually monitor data and information from this system to identify potential fiscal distress within local governments across Virginia. As part of this system, the Office calculates 12 financial ratios using data from the localities’ audited financial reports and analyzes the results of each locality’s ratio performance using a points-based methodology. We also review any trends showing significant increases in total points from year to year.


Report Summary >
Monitoring for Local Government Fiscal Distress 2020-2021 Report as of April 2022