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.