The Auditor of Public Accounts (APA) does not conduct annual audits over local government financial statements or financial processes/internal controls.  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. Please review the About Us page to learn more about the APA's audit responsibilities and our annual work plan. 

While our office does not conduct the local government audits, we do perform other oversight functions related to the annual audits and financial reporting for Virginia local governments.  This oversight 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 government audits performed by public accounting firms to ensure the firm's audit work complies with relevant auditing 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.

Concerns about Local Governments: In general, the APA does not have authority to perform audits or investigations into concerns at the local government level involving local funds or issues related to areas of local operations, budget, financial management, governance, policies, and administrative matters.  Additionally, the APA has no statutory authority or oversight to investigate locally elected council or board officials and their policy decisions.  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 type of special audit, review, or investigation on the local government level. 

For Local Government related inquiries, please email localgovernment@apa.virginia.gov, or contact our local government team by phone at 804-225-3350 (Laurie Hicks, Director or Rachel Reamy, Manager).