The Auditor of Public Accounts (APA) does not conduct annual audits over local government operations or financial statements.  The Code of Virginia requires local governments to contract with an external, independent public accounting firm to perform their annual financial audit. 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 funds, financial 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 according to an annual workplan approved by the Joint Legislative Audit and Review Commission (JLARC), specific legislative action by the General Assembly would be needed to authorize our office to perform any special audit or review on the local government 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 additional requirements unique to local government audits and guidelines to assist local compliance with accounting and reporting requirements.  We also perform quality control reviews over local audits performed by public accounting firms to ensure the firm's 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 our website 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 our local government team directly by phone:

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