The Comparative Report is prepared to provide the General Assembly and governing bodies and officers of Virginia’s counties, cities, and towns a valuable analytical tool to review local government fiscal activities. Through this analysis, we hope the public and the General Assembly can better understand the source and use of public funds in the Commonwealth. The Notes to the Comparative Report, available at https://www.apa.virginia.gov/local-government/reports?type=comparative-reports, provide detailed explanations and definitions to assist in understanding the report exhibits.

Forty-five localities did not provide us Comparative Report information by the November 30 statutory deadline. Untimely submission of data by local governments continues to delay the issuance of this report. This report does not include the comparative information for the Town of Tazewell. The Town’s auditor resigned and a contract with a new firm was not obtained in sufficient time to submit their data for inclusion in this report. The Auditor of Public Accounts will update the Comparative Report on the Internet when the Town of Tazewell submits their transmittal data.

We would appreciate your comments and suggestions concerning this report. We believe that the ultimate objective of this report is to provide timely and useful data.