Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2025 (July 1, 2024 to June 30, 2025), audited actuals, all governmental funds (ACFR, governmental funds)
Total revenue $67.9B · total spending $71.2B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Taxes | $37,322,782,000.00 |
| Rights and Privileges | $1,416,586,000.00 |
| Institutional Revenue | $182,281,000.00 |
| Interest, Dividends, Rents, and Other Investment Income | $1,940,789,000.00 |
| Federal Grants and Contracts | $24,215,959,000.00 |
| Other | $2,857,571,000.00 |
| General Government | $3,754,496,000.00 |
| Education | $16,991,842,000.00 |
| Transportation | $8,767,912,000.00 |
| Resources and Economic Development | $2,344,657,000.00 |
| Individual and Family Services | $32,691,883,000.00 |
| Administration of Justice | $4,157,107,000.00 |
| Capital Outlay | $1,555,718,000.00 |
| Debt service: principal retirement | $561,624,000.00 |
| Debt service: interest and charges | $368,239,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, general fund: official revenue estimate and operating appropriations (enacted budget)
Total revenue $34.7B · total spending $37.3B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Official general fund revenue estimate (the Act's forecast of general fund revenue for FY2027) | $34,695,918,516.00 |
| Education | $14,994,212,000.00 |
| Executive Offices | $77,182,938.00 |
| Health and Human Resources | $11,902,539,357.00 |
| Public Safety and Homeland Security | $2,832,720,100.00 |
| Legislative | $136,044,747.00 |
| Judicial | $735,909,619.00 |
| Transportation | $200,830,246.00 |
| Central Appropriations | $1,331,101,219.00 |
| Independent Agencies | $181,619,845.00 |
| Administration | $1,071,086,044.00 |
| Finance | $2,185,299,012.00 |
| Natural and Historic Resources | $858,584,987.00 |
| Commerce and Trade | $571,348,306.00 |
| Agriculture and Forestry | $95,457,506.00 |
| Veterans and Defense Affairs | $71,183,701.00 |
| Labor | $28,974,464.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, all funds: operating appropriations (enacted budget)
Total revenue — · total spending $102.5B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Education | $32,449,790,721.00 |
| Executive Offices | $122,941,524.00 |
| Health and Human Resources | $37,280,238,199.00 |
| Public Safety and Homeland Security | $3,316,891,557.00 |
| Legislative | $141,809,161.00 |
| Judicial | $780,592,342.00 |
| Transportation | $12,493,650,945.00 |
| Central Appropriations | $1,389,579,737.00 |
| Independent Agencies | $3,610,356,545.00 |
| Administration | $4,534,747,010.00 |
| Finance | $2,869,170,390.00 |
| Natural and Historic Resources | $1,423,983,189.00 |
| Commerce and Trade | $854,213,860.00 |
| Agriculture and Forestry | $173,128,298.00 |
| Veterans and Defense Affairs | $257,949,276.00 |
| Labor | $812,318,141.00 |
County governments, fiscal year 2025 (year ended June 30, 2025)
| Accomack | $162,959,511.00 | $156,318,664.00 | $42,886,497.00 | 33,498 | $4,666.51 |
| Albemarle | $605,183,565.00 | $545,460,258.00 | $307,736,721.00 | 117,790 | $4,630.79 |
| Alexandria | $1,189,172,750.00 | $921,707,890.00 | $631,350,898.00 | 159,363 | $5,783.70 |
| Alleghany (see note below) | $90,087,031.00 | $89,820,523.00 | $19,343,130.00 | 14,984 | $5,994.43 |
| Amelia | $54,597,754.00 | $51,061,893.00 | $15,727,657.00 | 13,629 | $3,746.56 |
| Amherst (see note below) | — | — | — | — | — |
| Appomattox | $65,931,982.00 | $62,365,663.00 | $16,212,826.00 | 16,992 | $3,670.30 |
| Arlington | $1,921,113,499.63 | $1,691,531,342.00 | $1,062,228,720.07 | 245,004 | $6,904.10 |
| Augusta | $297,862,831.00 | $273,653,204.00 | $94,516,361.00 | 77,901 | $3,512.83 |
| Bath | $31,061,252.00 | $28,328,948.00 | $12,875,960.00 | 4,255 | $6,657.80 |
| Bedford | $261,495,265.00 | $237,516,978.00 | $84,746,621.00 | 80,880 | $2,936.66 |
| Bland | $37,547,870.00 | $35,736,396.00 | $5,942,076.00 | 6,244 | $5,723.32 |
| Botetourt | $144,031,264.00 | $131,583,777.00 | $61,230,961.00 | 33,416 | $3,937.75 |
| Bristol | $157,308,205.00 | $122,238,625.00 | $23,313,594.00 | 16,512 | $7,403.02 |
| Brunswick (see note below) | $66,302,335.00 | $64,950,390.00 | $21,646,697.00 | 14,867 | $4,368.76 |
| Buchanan | $113,170,342.00 | $113,185,889.00 | $20,352,576.00 | 19,056 | $5,939.65 |
| Buckingham (see note below) | $61,620,241.00 | $59,328,888.00 | $18,125,461.00 | 16,736 | $3,544.99 |
| Buena Vista | $40,740,947.00 | $38,887,556.00 | $6,956,737.00 | 6,632 | $5,863.62 |
| Campbell | $211,485,279.00 | $194,929,368.00 | $51,381,496.00 | 56,472 | $3,451.79 |
| Caroline (see note below) | — | — | — | — | — |
| Carroll | $137,822,561.00 | $130,534,136.00 | $27,692,245.00 | 28,772 | $4,536.85 |
| Charles City | $35,062,191.00 | $32,287,179.00 | $12,512,233.00 | 6,488 | $4,976.45 |
| Charlotte | $56,324,343.00 | $53,743,367.00 | $11,970,159.00 | 11,444 | $4,696.20 |
| Charlottesville | $355,920,524.00 | $335,393,211.00 | $127,378,437.00 | 51,743 | $6,481.91 |
| Chesapeake | $1,443,436,791.00 | $1,238,030,115.00 | $511,035,902.00 | 253,261 | $4,888.36 |
| Chesterfield | $1,861,717,262.00 | $1,698,042,172.00 | $721,464,580.00 | 394,825 | $4,300.75 |
| Clarke | $56,202,571.00 | $54,817,190.00 | $26,608,057.00 | 15,565 | $3,521.82 |
| Colonial Heights (see note below) | — | — | — | — | — |
| Covington (see note below) | $29,977,973.00 | $30,337,431.00 | $11,377,806.00 | 5,525 | $5,490.94 |
| Craig | $18,876,614.00 | $17,201,084.00 | $5,546,030.00 | 4,766 | $3,609.12 |
| Culpeper | $244,844,499.00 | $215,844,050.00 | $81,734,953.00 | 55,770 | $3,870.25 |
| Cumberland | $46,400,573.00 | $43,766,209.00 | $12,300,658.00 | 9,982 | $4,384.51 |
| Danville | $325,751,961.00 | $288,141,552.00 | $40,851,659.00 | 42,700 | $6,748.05 |
| Dickenson | $69,071,770.00 | $61,176,822.00 | $12,917,752.00 | 13,432 | $4,554.56 |
| Dinwiddie | $131,937,903.00 | $120,285,081.00 | $43,973,708.00 | 28,411 | $4,233.75 |
| Emporia (see note below) | — | — | — | — | — |
| Essex | $45,676,494.00 | $42,446,503.00 | $17,132,830.00 | 10,411 | $4,077.08 |
| Fairfax | $7,958,927,552.00 | $7,195,621,675.00 | $4,254,411,155.00 | 1,149,595 | $6,259.27 |
| Fairfax city | $212,027,532.00 | $195,378,309.00 | $105,068,723.00 | 24,043 | $8,126.20 |
| Falls Church | $143,506,477.00 | $126,322,059.00 | $77,147,610.00 | 15,868 | $7,960.81 |
| Fauquier | $390,608,435.00 | $356,956,522.00 | $201,614,811.00 | 74,563 | $4,787.31 |
| Floyd (see note below) | $60,000,828.00 | $53,447,263.00 | $16,807,818.00 | 15,090 | $3,541.90 |
| Fluvanna | $108,726,412.00 | $105,510,574.00 | $46,934,817.00 | 28,382 | $3,717.52 |
| Franklin | $202,400,908.00 | $188,801,481.00 | $72,442,819.00 | 54,127 | $3,488.12 |
| Franklin city (see note below) | — | — | — | — | — |
| Frederick | $438,574,235.00 | $406,072,641.00 | $160,608,976.00 | 98,977 | $4,102.70 |
| Fredericksburg | $207,787,774.00 | $186,911,772.00 | $60,990,825.00 | 28,029 | $6,668.51 |
| Galax | $63,068,672.00 | $60,185,151.00 | $8,476,962.00 | 6,797 | $8,854.66 |
| Giles | $98,032,858.00 | $97,840,647.00 | $19,988,704.00 | 16,605 | $5,892.24 |
| Gloucester | $154,111,716.00 | $145,293,512.00 | $52,632,817.00 | 39,019 | $3,723.66 |
| Goochland | $125,756,620.00 | $119,379,854.00 | $67,691,758.00 | 27,486 | $4,343.30 |
| Grayson | $59,721,509.00 | $56,792,775.00 | $14,851,679.00 | 15,206 | $3,734.89 |
| Greene | $93,352,390.00 | $84,241,226.00 | $29,584,456.00 | 21,717 | $3,879.05 |
| Greensville | $56,051,309.00 | $52,852,611.00 | $15,351,407.00 | 10,852 | $4,870.31 |
| Halifax (see note below) | — | — | — | — | — |
| Hampton | $835,501,094.00 | $780,547,558.00 | $242,449,669.00 | 136,793 | $5,706.05 |
| Hanover | $579,764,123.00 | $509,133,847.00 | $266,726,650.00 | 114,420 | $4,449.69 |
| Harrisonburg | $272,057,296.00 | $245,646,448.00 | $79,439,519.00 | 56,879 | $4,318.75 |
| Henrico | $1,811,453,901.00 | $1,625,641,083.00 | $690,783,680.00 | 345,973 | $4,698.75 |
| Henry | $243,279,417.00 | $218,216,028.00 | $34,425,340.00 | 48,726 | $4,478.43 |
| Highland | $13,103,029.00 | $12,761,664.00 | $4,750,961.00 | 2,285 | $5,584.97 |
| Hopewell (see note below) | — | — | — | — | — |
| Isle of Wight (see note below) | $170,010,145.00 | $149,540,313.00 | $73,300,155.00 | 41,048 | $3,643.06 |
| James City | $394,233,045.00 | $342,457,003.00 | $183,321,331.00 | 81,826 | $4,185.19 |
| King George | $130,139,210.00 | $126,288,397.00 | $42,186,096.00 | 28,250 | $4,470.39 |
| King William (see note below) | — | — | — | — | — |
| King and Queen (see note below) | $32,730,252.00 | $31,241,466.00 | $10,504,318.00 | 6,763 | $4,619.47 |
| Lancaster | $46,401,609.00 | $44,302,621.00 | $24,567,184.00 | 10,908 | $4,061.48 |
| Lee (see note below) | $99,490,935.00 | $90,273,631.00 | $15,206,311.00 | 21,610 | $4,177.40 |
| Lexington | $33,841,336.00 | $30,809,137.00 | $8,000,993.00 | 7,340 | $4,197.43 |
| Loudoun | $3,734,264,681.00 | $2,986,346,655.00 | $2,371,534,535.00 | 439,217 | $6,799.25 |
| Louisa | $235,433,806.00 | $162,255,662.00 | $92,991,577.00 | 41,428 | $3,916.57 |
| Lunenburg | $48,147,265.00 | $46,251,763.00 | $7,772,050.00 | 12,059 | $3,835.46 |
| Lynchburg | $422,345,342.00 | $381,978,932.00 | $99,912,643.00 | 81,782 | $4,670.70 |
| Madison | $57,766,650.00 | $54,336,291.00 | $21,290,617.00 | 13,982 | $3,886.16 |
| Manassas | $305,002,270.00 | $264,943,848.00 | $116,285,980.00 | 42,913 | $6,173.98 |
| Manassas Park (see note below) | — | — | — | — | — |
| Martinsville | $88,073,028.00 | $84,800,207.00 | $11,951,683.00 | 13,268 | $6,391.33 |
| Mathews | $37,796,409.00 | $37,460,387.00 | $16,421,563.00 | 8,407 | $4,455.86 |
| Mecklenburg | $169,604,596.00 | $129,907,524.00 | $72,195,138.00 | 30,333 | $4,282.71 |
| Middlesex | $48,446,989.00 | $45,650,336.00 | $22,868,482.00 | 10,883 | $4,194.65 |
| Montgomery | $319,931,267.00 | $282,669,745.00 | $124,930,722.00 | 102,125 | $2,767.88 |
| Nelson | $69,553,892.00 | $63,783,162.00 | $27,100,048.00 | 14,788 | $4,313.17 |
| New Kent | $132,953,473.00 | $94,661,972.00 | $44,177,008.00 | 26,808 | $3,531.11 |
| Newport News | $1,115,856,062.00 | $1,022,937,499.00 | $369,382,303.00 | 182,621 | $5,601.42 |
| Norfolk | $1,353,540,338.00 | $1,184,813,817.00 | $426,872,811.00 | 245,406 | $4,827.97 |
| Northampton | $73,564,565.00 | $69,340,075.00 | $27,608,303.00 | 12,150 | $5,707.00 |
| Northumberland (see note below) | $45,260,817.00 | $45,547,262.00 | $24,328,204.00 | 11,813 | $3,855.69 |
| Norton | $30,164,551.00 | $31,043,057.00 | $3,219,805.00 | 3,776 | $8,221.15 |
| Nottoway | $61,593,236.00 | $59,976,680.00 | $10,237,645.00 | 15,647 | $3,833.11 |
| Orange | $156,942,590.00 | $146,627,673.00 | $54,515,438.00 | 38,778 | $3,781.21 |
| Page | $96,949,780.00 | $89,146,717.00 | $29,215,837.00 | 23,523 | $3,789.77 |
| Patrick | $74,112,174.00 | $66,509,036.00 | $17,630,548.00 | 16,985 | $3,915.75 |
| Petersburg | $220,788,070.00 | $180,958,357.00 | $49,036,641.00 | 34,475 | $5,248.97 |
| Pittsylvania | $232,118,135.00 | $214,127,773.00 | $57,193,345.00 | 58,913 | $3,634.64 |
| Poquoson | $72,377,238.00 | $59,341,593.00 | $28,416,474.00 | 12,966 | $4,576.71 |
| Portsmouth | $601,364,354.00 | $548,794,214.00 | $173,089,642.00 | 95,240 | $5,762.22 |
| Powhatan | $128,618,620.00 | $112,120,558.00 | $60,611,387.00 | 31,873 | $3,517.73 |
| Prince Edward | $73,303,693.00 | $62,302,181.00 | $17,998,061.00 | 22,548 | $2,763.09 |
| Prince George | $171,792,933.00 | $153,667,233.00 | $48,805,661.00 | 42,657 | $3,602.39 |
| Prince William | $3,155,788,000.00 | $2,832,263,000.00 | $1,416,493,000.00 | 497,853 | $5,688.95 |
| Pulaski (see note below) | $157,195,316.00 | $148,871,281.00 | $39,393,250.00 | 33,108 | $4,496.54 |
| Radford | $90,657,093.00 | $90,902,647.00 | $11,617,636.00 | 17,293 | $5,256.62 |
| Rappahannock | $34,506,380.00 | $33,807,718.00 | $15,084,245.00 | 7,469 | $4,526.40 |
| Richmond (see note below) | $39,682,406.00 | $37,908,536.00 | $11,339,354.00 | 9,290 | $4,080.57 |
| Richmond city | $1,727,197,159.00 | $1,628,741,131.00 | $584,210,810.00 | 233,039 | $6,989.14 |
| Roanoke | $464,421,710.00 | $439,126,624.00 | $172,394,652.00 | 96,497 | $4,550.68 |
| Roanoke city | $657,932,083.00 | $630,221,191.00 | $170,116,866.00 | 99,504 | $6,333.63 |
| Rockbridge | $104,449,118.00 | $97,451,828.00 | $33,499,468.00 | 22,583 | $4,315.27 |
| Rockingham | $344,642,064.00 | $320,418,619.00 | $131,648,848.00 | 87,051 | $3,680.81 |
| Russell (see note below) | $105,542,767.00 | $104,626,280.00 | $18,630,528.00 | 24,965 | $4,190.92 |
| Salem | $165,758,519.00 | $148,478,308.00 | $53,881,457.00 | 25,099 | $5,915.71 |
| Scott | $113,504,846.00 | $107,764,916.00 | $17,219,888.00 | 21,274 | $5,065.57 |
| Shenandoah | $186,340,065.00 | $171,179,615.00 | $68,427,410.00 | 44,942 | $3,808.90 |
| Smyth | $163,676,110.00 | $169,656,828.00 | $23,661,009.00 | 28,790 | $5,892.91 |
| Southampton | $84,464,628.00 | $70,601,649.00 | $30,728,702.00 | 17,769 | $3,973.30 |
| Spotsylvania | $705,168,576.00 | $636,303,006.00 | $240,095,879.00 | 149,920 | $4,244.28 |
| Stafford | $840,368,226.00 | $770,987,658.00 | $312,232,532.00 | 167,455 | $4,604.15 |
| Staunton | $140,830,661.00 | $123,948,051.00 | $38,773,832.00 | 25,971 | $4,772.56 |
| Suffolk | $606,145,408.00 | $504,607,354.00 | $220,212,226.00 | 102,572 | $4,919.54 |
| Surry | $46,639,593.00 | $38,567,538.00 | $29,200,839.00 | 6,558 | $5,880.99 |
| Sussex (see note below) | $55,315,529.00 | $52,306,757.00 | $13,866,143.00 | 9,897 | $5,285.11 |
| Tazewell | $169,664,669.00 | $169,589,560.00 | $30,896,928.00 | 38,572 | $4,396.70 |
| Virginia Beach | $2,600,987,032.00 | $2,144,929,407.00 | $943,540,071.00 | 452,965 | $4,735.31 |
| Warren (see note below) | — | — | — | — | — |
| Washington | $211,524,978.00 | $202,264,001.00 | $46,998,483.00 | 53,369 | $3,789.92 |
| Waynesboro | $137,757,355.00 | $128,473,723.00 | $31,451,456.00 | 22,938 | $5,600.91 |
| Westmoreland | $69,468,441.00 | $64,002,738.00 | $28,951,115.00 | 19,487 | $3,284.38 |
| Williamsburg | $74,262,267.00 | $66,970,539.00 | $23,926,018.00 | 15,690 | $4,268.36 |
| Winchester | $201,235,531.00 | $181,136,721.00 | $55,984,555.00 | 29,294 | $6,183.41 |
| Wise | $165,760,821.00 | $155,908,149.00 | $29,756,041.00 | 34,820 | $4,477.55 |
| Wythe | $110,889,354.00 | $99,289,040.00 | $27,269,395.00 | 27,915 | $3,556.83 |
| York | $366,837,237.00 | $345,620,882.00 | $126,332,318.00 | 72,789 | $4,748.26 |
Figures come from the Auditor of Public Accounts' Comparative Report of Local Government Revenues and Expenditures for the year ended June 30, 2025 (amended report, Oct. 5, 2026), built from each locality's transmittal under Code of Virginia § 15.2-2510, prepared under the Auditor's Uniform Financial Reporting Manual and reviewed by the locality's independent auditor. Virginia's 38 independent cities are not part of any county, so each has its own row, the same as the 95 counties. revenue_total = the report's Total Revenue for general government (Exhibit A): local revenue plus revenue from the Commonwealth, federal pass-through and direct federal aid. It excludes revenue designated for capital projects, debt service and enterprise activities (utilities and the like), non-revenue receipts and transfers. spending_total = Maintenance and Operation Expenditures (Exhibit A, equal to Total Expenditures in Exhibit C): general government operating spending across eight functions plus nondepartmental. It includes education: school division operations (instruction, administration, pupil transportation, operation and maintenance, school food) are counted in the Education function (education_spending gives that part). It excludes general government capital projects and debt service (Exhibits D and E, kept under separate_measures) and enterprise activities. property_tax = Total General Property Taxes (Exhibit B): real property, public service corporation, personal property (including mobile homes), machinery and tools and merchants' capital taxes, with penalties and interest; real_property_tax and personal_property_tax are its parts, and the Commonwealth's personal property tax relief reimbursement is not in it (the report counts it as state aid). It is part of revenue_total, not an addition. Revenue, spending and property tax are separate measures and are never added together. These are actual results, not budgets. County figures include services counties provide to towns inside them; towns' own finances are separate and not shown. Population is the Weldon Cooper Center for Public Service (University of Virginia) provisional estimate for July 1, 2024, as printed in the report's Exhibit A (Note 1-B). 123 of 133 localities have FY2025 figures; 10 had not submitted their FY2025 data to the Auditor by Oct. 5, 2026 (see gaps). Spending per resident is our division of the county’s reported spending by its population.
Alleghany: The Alleghany Highlands school division (Alleghany County and Covington schools, combined in 2022) is reported entirely under Alleghany County in the FY2025 report, so Alleghany's spending includes schooling for Covington's students and Covington's does not (Auditor's Note 1-C).
Amherst: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026). Its FY2024 figures from the Auditor's FY2024 report are kept in the data file as a separate year, not shown in this table.
Brunswick: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $31,465,885.00, the detail (Exhibit B, whose lines add to its own total) $30,814,548.00, a difference of $651,337.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Buckingham: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $26,459,128.00, the detail (Exhibit B, whose lines add to its own total) $26,081,563.00, a difference of $377,565.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Caroline: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026). Its FY2024 figures from the Auditor's FY2024 report are kept in the data file as a separate year, not shown in this table.
Colonial Heights: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026); not in the Auditor's FY2024 amended report either.
Covington: The Alleghany Highlands school division (Alleghany County and Covington schools, combined in 2022) is reported entirely under Alleghany County in the FY2025 report, so Alleghany's spending includes schooling for Covington's students and Covington's does not (Auditor's Note 1-C).
Emporia: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026); not in the Auditor's FY2024 amended report either.
Floyd: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $29,058,350.00, the detail (Exhibit B, whose lines add to its own total) $27,504,538.00, a difference of $1,553,812.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Franklin city: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026); not in the Auditor's FY2024 amended report either.
Halifax: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026). Its FY2024 figures from the Auditor's FY2024 report are kept in the data file as a separate year, not shown in this table.
Hopewell: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026); not in the Auditor's FY2024 amended report either.
Isle of Wight: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $99,911,196.00, the detail (Exhibit B, whose lines add to its own total) $96,785,120.00, a difference of $3,126,076.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
King William: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026). Its FY2024 figures from the Auditor's FY2024 report are kept in the data file as a separate year, not shown in this table.
King and Queen: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $17,813,210.00, the detail (Exhibit B, whose lines add to its own total) $16,611,402.00, a difference of $1,201,808.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Lee: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $23,254,872.00, the detail (Exhibit B, whose lines add to its own total) $22,494,177.00, a difference of $760,695.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Manassas Park: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026); not in the Auditor's FY2024 amended report either.
Northumberland: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $30,685,857.00, the detail (Exhibit B, whose lines add to its own total) $30,084,980.00, a difference of $600,877.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Pulaski: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $75,607,474.00, the detail (Exhibit B, whose lines add to its own total) $71,529,032.00, a difference of $4,078,442.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Richmond: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $16,158,496.00, the detail (Exhibit B, whose lines add to its own total) $15,746,950.00, a difference of $411,546.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Russell: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $37,928,149.00, the detail (Exhibit B, whose lines add to its own total) $35,183,693.00, a difference of $2,744,456.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Sussex: The report's two tables disagree on local revenue: the summary (Exhibit A) prints $25,950,414.00, the detail (Exhibit B, whose lines add to its own total) $25,667,321.00, a difference of $283,093.00. Revenue is shown as printed in Exhibit A; property tax comes from Exhibit B. This county was added in the Oct. 5, 2026 amendment.
Warren: No FY2025 figures: not yet submitted to the Auditor of Public Accounts (as of Oct. 5, 2026); not in the Auditor's FY2024 amended report either.
Sources: Auditor of Public Accounts, 2025 Amended Comparative Report of Local Government Revenues and Expenditures (year ended June 30, 2025; Oct. 5, 2026), full report workbook; Auditor of Public Accounts, 2025 Amended Comparative Report page (summary of which localities are included and which are delayed); Auditor of Public Accounts, Notes to the Comparative Report of Local Government Revenues and Expenditures, year ended June 30, 2025 (definitions, population source); Auditor of Public Accounts, 2024 Amended Comparative Report of Local Government Revenues and Expenditures (year ended June 30, 2024; Sept. 1, 2025), full report workbook; Auditor of Public Accounts, 2024 Amended Comparative Report page (with an April 16, 2026 update on late submissions); Weldon Cooper Center for Public Service, University of Virginia, Virginia Population Estimates (July 1, 2024 provisional), as printed in the Auditor's FY2025 report, Exhibit A (Note 1-B).
Salaries set by law for elected county officials
Fiscal year 2027 (July 1, 2026 to June 30, 2027): Compensation Board approved budgets (May 1, 2026)
| Accomack | — | Sheriff | $123,007.00 |
| Accomack | — | Commonwealth's attorney | $157,291.00 |
| Accomack | — | Clerk of the circuit court | $144,416.00 |
| Accomack | — | Treasurer | $108,862.00 |
| Accomack | — | Commissioner of the revenue | $99,599.00 |
| Albemarle | — | Sheriff | $152,704.00 |
| Albemarle | — | Commonwealth's attorney | $181,319.00 |
| Albemarle | — | Clerk of the circuit court | $178,802.00 |
| Albemarle | — | Director of Finance (appointed, not elected) | $136,617.00 |
| Alexandria | — | Sheriff | $148,823.00 |
| Alexandria | — | Commonwealth's attorney | $181,319.00 |
| Alexandria | — | Clerk of the circuit court | $178,802.00 |
| Alexandria | — | Director of Finance (appointed, not elected) | $136,617.00 |
| Alleghany | — | Sheriff | $124,007.00 |
| Alleghany | — | Commonwealth's attorney | $158,291.00 |
| Alleghany | — | Clerk of the circuit court | $144,416.00 |
| Alleghany | — | Treasurer | $97,977.00 |
| Alleghany | — | Commissioner of the revenue | $89,640.00 |
| Amelia | — | Sheriff | $120,548.00 |
| Amelia | — | Commonwealth's attorney | $157,291.00 |
| Amelia | — | Clerk of the circuit court | $126,313.00 |
| Amelia | — | Treasurer | $97,977.00 |
| Amelia | — | Commissioner of the revenue | $97,977.00 |
| Amherst | — | Sheriff | $131,759.00 |
| Amherst | — | Commonwealth's attorney | $157,291.00 |
| Amherst | — | Clerk of the circuit court | $144,416.00 |
| Amherst | — | Treasurer | $108,862.00 |
| Amherst | — | Commissioner of the revenue | $99,599.00 |
| Appomattox | — | Sheriff | $120,548.00 |
| Appomattox | — | Commonwealth's attorney | $157,291.00 |
| Appomattox | — | Clerk of the circuit court | $138,060.00 |
| Appomattox | — | Treasurer | $89,640.00 |
| Appomattox | — | Commissioner of the revenue | $97,977.00 |
| Arlington | — | Sheriff | $171,227.00 |
| Arlington | — | Commonwealth's attorney | $188,878.00 |
| Arlington | — | Clerk of the circuit court | $189,665.00 |
| Arlington | — | Treasurer | $157,187.00 |
| Arlington | — | Commissioner of the revenue | $143,813.00 |
| Augusta | — | Sheriff | $146,398.00 |
| Augusta | — | Commonwealth's attorney | $174,765.00 |
| Augusta | — | Clerk of the circuit court | $164,319.00 |
| Augusta | — | Treasurer | $122,961.00 |
| Augusta | — | Commissioner of the revenue | $122,960.00 |
| Bath | — | Sheriff | $120,548.00 |
| Bath | — | Commonwealth's attorney | $157,291.00 |
| Bath | — | Clerk of the circuit court | $112,335.00 |
| Bath | — | Treasurer | $88,174.00 |
| Bath | — | Commissioner of the revenue | $88,174.00 |
| Bedford | — | Sheriff | $146,398.00 |
| Bedford | — | Commonwealth's attorney | $174,765.00 |
| Bedford | — | Clerk of the circuit court | $179,601.00 |
| Bedford | — | Treasurer | $122,960.00 |
| Bedford | — | Commissioner of the revenue | $134,395.00 |
| Bland | — | Sheriff | $120,548.00 |
| Bland | — | Commonwealth's attorney | $157,291.00 |
| Bland | — | Clerk of the circuit court | $112,334.00 |
| Bland | — | Treasurer | $80,672.00 |
| Bland | — | Commissioner of the revenue | $80,672.00 |
| Botetourt | — | Sheriff | $134,448.00 |
| Botetourt | — | Commonwealth's attorney | $157,291.00 |
| Botetourt | — | Clerk of the circuit court | $144,416.00 |
| Botetourt | — | Treasurer | $108,862.00 |
| Botetourt | — | Commissioner of the revenue | $108,862.00 |
| Bristol | — | Sheriff | $113,167.00 |
| Bristol | — | Commonwealth's attorney | $157,291.00 |
| Bristol | — | Clerk of the circuit court | $126,313.00 |
| Bristol | — | Treasurer | $97,977.00 |
| Bristol | — | Commissioner of the revenue | $89,640.00 |
| Brunswick | — | Sheriff | $131,759.00 |
| Brunswick | — | Commonwealth's attorney | $157,291.00 |
| Brunswick | — | Clerk of the circuit court | $122,634.00 |
| Brunswick | — | Treasurer | $97,976.00 |
| Brunswick | — | Commissioner of the revenue | $97,977.00 |
| Buchanan | — | Sheriff | $120,548.00 |
| Buchanan | — | Commonwealth's attorney | $157,291.00 |
| Buchanan | — | Clerk of the circuit court | $144,416.00 |
| Buchanan | — | Treasurer | $108,862.00 |
| Buchanan | — | Commissioner of the revenue | $99,599.00 |
| Buckingham | — | Sheriff | $120,548.00 |
| Buckingham | — | Commonwealth's attorney | $157,291.00 |
| Buckingham | — | Clerk of the circuit court | $138,060.00 |
| Buckingham | — | Treasurer | $97,976.00 |
| Buckingham | — | Commissioner of the revenue | $89,640.00 |
| Buena Vista | — | Sheriff | $113,167.00 |
| Buena Vista | — | Commonwealth's attorney | $157,291.00 |
| Buena Vista | — | Clerk of the circuit court | $102,776.00 |
| Buena Vista | — | Treasurer | $80,672.00 |
| Buena Vista | — | Commissioner of the revenue | $80,672.00 |
| Campbell | — | Sheriff | $131,759.00 |
| Campbell | — | Commonwealth's attorney | $174,765.00 |
| Campbell | — | Clerk of the circuit court | $151,652.00 |
| Campbell | — | Treasurer | $110,662.00 |
| Campbell | — | Commissioner of the revenue | $110,662.00 |
| Caroline | — | Sheriff | $131,759.00 |
| Caroline | — | Commonwealth's attorney | $157,291.00 |
| Caroline | — | Clerk of the circuit court | $144,416.00 |
| Caroline | — | Treasurer | $99,599.00 |
| Caroline | — | Commissioner of the revenue | $108,862.00 |
| Carroll | — | Sheriff | $121,548.00 |
| Carroll | — | Commonwealth's attorney | $158,291.00 |
| Carroll | — | Clerk of the circuit court | $133,457.00 |
| Carroll | — | Treasurer | $99,599.00 |
| Carroll | — | Commissioner of the revenue | $99,599.00 |
| Charles City | — | Sheriff | $120,548.00 |
| Charles City | — | Commonwealth's attorney | $157,291.00 |
| Charles City | — | Clerk of the circuit court | $102,776.00 |
| Charles City | — | Treasurer | $80,672.00 |
| Charles City | — | Commissioner of the revenue | $80,672.00 |
| Charlotte | — | Sheriff | $123,007.00 |
| Charlotte | — | Commonwealth's attorney | $157,291.00 |
| Charlotte | — | Clerk of the circuit court | $138,060.00 |
| Charlotte | — | Treasurer | $89,640.00 |
| Charlotte | — | Commissioner of the revenue | $89,640.00 |
| Charlottesville | — | Sheriff | $113,167.00 |
| Charlottesville | — | Commonwealth's attorney | $174,765.00 |
| Charlottesville | — | Clerk of the circuit court | $133,470.00 |
| Charlottesville | — | Treasurer | $120,954.00 |
| Charlottesville | — | Commissioner of the revenue | $120,954.00 |
| Chesapeake | — | Sheriff | $174,952.00 |
| Chesapeake | — | Commonwealth's attorney | $187,878.00 |
| Chesapeake | — | Clerk of the circuit court | $207,304.00 |
| Chesapeake | — | Treasurer | $163,424.00 |
| Chesapeake | — | Commissioner of the revenue | $178,622.00 |
| Chesterfield | — | Sheriff | $191,223.00 |
| Chesterfield | — | Commonwealth's attorney | $187,878.00 |
| Chesterfield | — | Clerk of the circuit court | $189,665.00 |
| Chesterfield | — | Treasurer | $178,623.00 |
| Chesterfield | — | Commissioner of the revenue | $178,622.00 |
| Clarke | — | Sheriff | $131,759.00 |
| Clarke | — | Commonwealth's attorney | $157,291.00 |
| Clarke | — | Clerk of the circuit court | $126,313.00 |
| Clarke | — | Treasurer | $97,976.00 |
| Clarke | — | Commissioner of the revenue | $89,640.00 |
| Colonial Heights | — | Sheriff | $123,692.00 |
| Colonial Heights | — | Commonwealth's attorney | $157,291.00 |
| Colonial Heights | — | Clerk of the circuit court | $126,313.00 |
| Colonial Heights | — | Treasurer | $67,229.00 |
| Colonial Heights | — | Commissioner of the revenue | $89,640.00 |
| Covington | — | Treasurer | $80,672.00 |
| Covington | — | Commissioner of the revenue | $88,174.00 |
| Craig | — | Sheriff | $120,548.00 |
| Craig | — | Commonwealth's attorney | $157,291.00 |
| Craig | — | Clerk of the circuit court | $112,335.00 |
| Craig | — | Treasurer | $88,173.00 |
| Craig | — | Commissioner of the revenue | $88,174.00 |
| Culpeper | — | Sheriff | $123,008.00 |
| Culpeper | — | Commonwealth's attorney | $174,765.00 |
| Culpeper | — | Clerk of the circuit court | $151,652.00 |
| Culpeper | — | Treasurer | $120,955.00 |
| Culpeper | — | Commissioner of the revenue | $120,954.00 |
| Cumberland | — | Sheriff | $120,548.00 |
| Cumberland | — | Commonwealth's attorney | $157,291.00 |
| Cumberland | — | Clerk of the circuit court | $138,060.00 |
| Cumberland | — | Treasurer | $97,976.00 |
| Cumberland | — | Commissioner of the revenue | $97,977.00 |
| Danville | — | Sheriff | $131,759.00 |
| Danville | — | Commonwealth's attorney | $174,765.00 |
| Danville | — | Clerk of the circuit court | $151,652.00 |
| Danville | — | Treasurer | $90,716.00 |
| Danville | — | Commissioner of the revenue | $110,662.00 |
| Dickenson | — | Sheriff | $120,548.00 |
| Dickenson | — | Commonwealth's attorney | $157,291.00 |
| Dickenson | — | Clerk of the circuit court | $126,313.00 |
| Dickenson | — | Treasurer | $97,977.00 |
| Dickenson | — | Commissioner of the revenue | $89,640.00 |
| Dinwiddie | — | Sheriff | $120,548.00 |
| Dinwiddie | — | Commonwealth's attorney | $157,291.00 |
| Dinwiddie | — | Clerk of the circuit court | $157,848.00 |
| Dinwiddie | — | Treasurer | $108,862.00 |
| Dinwiddie | — | Commissioner of the revenue | $108,862.00 |
| Emporia | — | Sheriff | $113,167.00 |
| Emporia | — | Treasurer | $88,174.00 |
| Emporia | — | Commissioner of the revenue | $88,174.00 |
| Essex | — | Sheriff | $120,548.00 |
| Essex | — | Commonwealth's attorney | $157,291.00 |
| Essex | — | Clerk of the circuit court | $126,313.00 |
| Essex | — | Treasurer | $89,640.00 |
| Essex | — | Commissioner of the revenue | $89,640.00 |
| Fairfax | — | Sheriff | $192,223.00 |
| Fairfax | — | Commonwealth's attorney | $188,878.00 |
| Fairfax | — | Clerk of the circuit court | $189,665.00 |
| Fairfax | — | Director of Tax Administration (appointed, not elected) | $163,424.00 |
| Fairfax city | — | Treasurer | $108,862.00 |
| Fairfax city | — | Commissioner of the revenue | $108,862.00 |
| Falls Church | — | Sheriff | $113,167.00 |
| Falls Church | — | Treasurer | $97,977.00 |
| Falls Church | — | Commissioner of the revenue | $89,640.00 |
| Fauquier | — | Sheriff | $149,384.00 |
| Fauquier | — | Commonwealth's attorney | $174,765.00 |
| Fauquier | — | Clerk of the circuit court | $164,319.00 |
| Fauquier | — | Treasurer | $134,395.00 |
| Fauquier | — | Commissioner of the revenue | $134,394.00 |
| Floyd | — | Sheriff | $120,548.00 |
| Floyd | — | Commonwealth's attorney | $157,291.00 |
| Floyd | — | Clerk of the circuit court | $138,060.00 |
| Floyd | — | Treasurer | $89,640.00 |
| Floyd | — | Commissioner of the revenue | $89,640.00 |
| Fluvanna | — | Sheriff | $131,759.00 |
| Fluvanna | — | Commonwealth's attorney | $157,291.00 |
| Fluvanna | — | Clerk of the circuit court | $157,848.00 |
| Fluvanna | — | Treasurer | $99,599.00 |
| Fluvanna | — | Commissioner of the revenue | $99,599.00 |
| Franklin | — | Sheriff | $134,448.00 |
| Franklin | — | Commonwealth's attorney | $174,765.00 |
| Franklin | — | Clerk of the circuit court | $133,470.00 |
| Franklin | — | Treasurer | $110,662.00 |
| Franklin | — | Commissioner of the revenue | $120,954.00 |
| Franklin city | — | Treasurer | $88,174.00 |
| Franklin city | — | Commissioner of the revenue | $88,174.00 |
| Frederick | — | Sheriff | $162,664.00 |
| Frederick | — | Commonwealth's attorney | $181,319.00 |
| Frederick | — | Clerk of the circuit court | $178,808.00 |
| Frederick | — | Treasurer | $149,322.00 |
| Frederick | — | Commissioner of the revenue | $136,617.00 |
| Fredericksburg | — | Sheriff | $113,167.00 |
| Fredericksburg | — | Commonwealth's attorney | $157,291.00 |
| Fredericksburg | — | Clerk of the circuit court | $144,416.00 |
| Fredericksburg | — | Treasurer | $99,599.00 |
| Fredericksburg | — | Commissioner of the revenue | $99,599.00 |
| Galax | — | Commissioner of the revenue | $80,672.00 |
| Giles | — | Sheriff | $120,548.00 |
| Giles | — | Commonwealth's attorney | $157,291.00 |
| Giles | — | Clerk of the circuit court | $138,060.00 |
| Giles | — | Treasurer | $97,977.00 |
| Giles | — | Commissioner of the revenue | $97,977.00 |
| Gloucester | — | Sheriff | $134,446.00 |
| Gloucester | — | Commonwealth's attorney | $157,291.00 |
| Gloucester | — | Clerk of the circuit court | $144,416.00 |
| Gloucester | — | Treasurer | $108,862.00 |
| Gloucester | — | Commissioner of the revenue | $108,862.00 |
| Goochland | — | Sheriff | $131,759.00 |
| Goochland | — | Commonwealth's attorney | $157,291.00 |
| Goochland | — | Clerk of the circuit court | $144,416.00 |
| Goochland | — | Treasurer | $108,862.00 |
| Goochland | — | Commissioner of the revenue | $108,862.00 |
| Grayson | — | Sheriff | $121,548.00 |
| Grayson | — | Commonwealth's attorney | $158,291.00 |
| Grayson | — | Clerk of the circuit court | $126,313.00 |
| Grayson | — | Treasurer | $89,640.00 |
| Grayson | — | Commissioner of the revenue | $89,640.00 |
| Greene | — | Sheriff | $131,759.00 |
| Greene | — | Commonwealth's attorney | $157,291.00 |
| Greene | — | Clerk of the circuit court | $144,416.00 |
| Greene | — | Treasurer | $99,599.00 |
| Greene | — | Commissioner of the revenue | $99,599.00 |
| Greensville | — | Sheriff | $120,548.00 |
| Greensville | — | Commonwealth's attorney | $158,291.00 |
| Greensville | — | Clerk of the circuit court | $138,060.00 |
| Greensville | — | Treasurer | $97,976.00 |
| Greensville | — | Commissioner of the revenue | $89,640.00 |
| Halifax | — | Sheriff | $131,759.00 |
| Halifax | — | Commonwealth's attorney | $157,291.00 |
| Halifax | — | Clerk of the circuit court | $144,416.00 |
| Halifax | — | Treasurer | $99,599.00 |
| Halifax | — | Commissioner of the revenue | $108,862.00 |
| Hampton | — | Sheriff | $162,664.00 |
| Hampton | — | Commonwealth's attorney | $181,319.00 |
| Hampton | — | Clerk of the circuit court | $178,802.00 |
| Hampton | — | Treasurer | $149,322.00 |
| Hampton | — | Commissioner of the revenue | $136,617.00 |
| Hanover | — | Sheriff | $148,823.00 |
| Hanover | — | Commonwealth's attorney | $181,319.00 |
| Hanover | — | Clerk of the circuit court | $178,802.00 |
| Hanover | — | Treasurer | $136,617.00 |
| Hanover | — | Commissioner of the revenue | $149,322.00 |
| Harrisonburg | — | Treasurer | $120,954.00 |
| Harrisonburg | — | Commissioner of the revenue | $120,954.00 |
| Henrico | — | Sheriff | $191,223.00 |
| Henrico | — | Commonwealth's attorney | $187,878.00 |
| Henrico | — | Clerk of the circuit court | $207,304.00 |
| Henrico | — | Director of Finance (appointed, not elected) | $163,424.00 |
| Henry | — | Sheriff | $134,447.00 |
| Henry | — | Commonwealth's attorney | $174,765.00 |
| Henry | — | Clerk of the circuit court | $151,652.00 |
| Henry | — | Treasurer | $110,662.00 |
| Henry | — | Commissioner of the revenue | $110,662.00 |
| Highland | — | Sheriff | $120,548.00 |
| Highland | — | Commonwealth's attorney | $157,291.00 |
| Highland | — | Clerk of the circuit court | $102,776.00 |
| Highland | — | Treasurer | $80,672.00 |
| Highland | — | Commissioner of the revenue | $80,672.00 |
| Hopewell | — | Sheriff | $113,167.00 |
| Hopewell | — | Commonwealth's attorney | $157,291.00 |
| Hopewell | — | Clerk of the circuit court | $144,416.00 |
| Hopewell | — | Treasurer | $99,599.00 |
| Hopewell | — | Commissioner of the revenue | $108,862.00 |
| Isle of Wight | — | Sheriff | $131,759.00 |
| Isle of Wight | — | Commonwealth's attorney | $157,291.00 |
| Isle of Wight | — | Clerk of the circuit court | $151,652.00 |
| Isle of Wight | — | Treasurer | $110,662.00 |
| Isle of Wight | — | Commissioner of the revenue | $120,954.00 |
| James City | — | Sheriff | $138,436.00 |
| James City | — | Commonwealth's attorney | $175,765.00 |
| James City | — | Clerk of the circuit court | $164,319.00 |
| James City | — | Treasurer | $134,394.00 |
| James City | — | Commissioner of the revenue | $122,960.00 |
| King George | — | Sheriff | $131,759.00 |
| King George | — | Commonwealth's attorney | $157,291.00 |
| King George | — | Clerk of the circuit court | $144,416.00 |
| King George | — | Treasurer | $99,599.00 |
| King George | — | Commissioner of the revenue | $99,599.00 |
| King William | — | Sheriff | $120,548.00 |
| King William | — | Commonwealth's attorney | $157,291.00 |
| King William | — | Clerk of the circuit court | $138,060.00 |
| King William | — | Treasurer | $97,977.00 |
| King William | — | Commissioner of the revenue | $97,977.00 |
| King and Queen | — | Sheriff | $131,759.00 |
| King and Queen | — | Commonwealth's attorney | $157,291.00 |
| King and Queen | — | Clerk of the circuit court | $102,776.00 |
| King and Queen | — | Treasurer | $88,174.00 |
| King and Queen | — | Commissioner of the revenue | $88,174.00 |
| Lancaster | — | Sheriff | $134,446.00 |
| Lancaster | — | Commonwealth's attorney | $157,291.00 |
| Lancaster | — | Clerk of the circuit court | $138,060.00 |
| Lancaster | — | Treasurer | $97,977.00 |
| Lancaster | — | Commissioner of the revenue | $89,640.00 |
| Lee | — | Sheriff | $120,548.00 |
| Lee | — | Commonwealth's attorney | $157,291.00 |
| Lee | — | Clerk of the circuit court | $157,848.00 |
| Lee | — | Treasurer | $108,862.00 |
| Lee | — | Commissioner of the revenue | $108,862.00 |
| Lexington | — | Treasurer | $80,672.00 |
| Lexington | — | Commissioner of the revenue | $80,672.00 |
| Loudoun | — | Sheriff | $194,133.00 |
| Loudoun | — | Commonwealth's attorney | $187,878.00 |
| Loudoun | — | Clerk of the circuit court | $189,665.00 |
| Loudoun | — | Treasurer | $163,424.00 |
| Loudoun | — | Commissioner of the revenue | $163,424.00 |
| Louisa | — | Sheriff | $120,548.00 |
| Louisa | — | Commonwealth's attorney | $157,291.00 |
| Louisa | — | Clerk of the circuit court | $151,652.00 |
| Louisa | — | Treasurer | $120,954.00 |
| Louisa | — | Commissioner of the revenue | $120,954.00 |
| Lunenburg | — | Sheriff | $131,759.00 |
| Lunenburg | — | Commonwealth's attorney | $157,291.00 |
| Lunenburg | — | Clerk of the circuit court | $138,060.00 |
| Lunenburg | — | Treasurer | $89,639.00 |
| Lunenburg | — | Commissioner of the revenue | $97,977.00 |
| Lynchburg | — | Sheriff | $137,436.00 |
| Lynchburg | — | Commonwealth's attorney | $174,765.00 |
| Lynchburg | — | Clerk of the circuit court | $164,319.00 |
| Lynchburg | — | Treasurer | $92,220.00 |
| Lynchburg | — | Commissioner of the revenue | $134,395.00 |
| Madison | — | Sheriff | $120,548.00 |
| Madison | — | Commonwealth's attorney | $157,291.00 |
| Madison | — | Clerk of the circuit court | $126,313.00 |
| Madison | — | Treasurer | $97,976.00 |
| Madison | — | Commissioner of the revenue | $97,977.00 |
| Manassas | — | Treasurer | $120,954.00 |
| Manassas | — | Commissioner of the revenue | $120,954.00 |
| Manassas Park | — | Treasurer | $89,640.00 |
| Manassas Park | — | Commissioner of the revenue | $89,640.00 |
| Martinsville | — | Sheriff | $131,759.00 |
| Martinsville | — | Commonwealth's attorney | $157,291.00 |
| Martinsville | — | Clerk of the circuit court | $126,313.00 |
| Martinsville | — | Treasurer | $89,640.00 |
| Martinsville | — | Commissioner of the revenue | $97,977.00 |
| Mathews | — | Sheriff | $131,759.00 |
| Mathews | — | Commonwealth's attorney | $157,291.00 |
| Mathews | — | Clerk of the circuit court | $102,776.00 |
| Mathews | — | Treasurer | $88,173.00 |
| Mathews | — | Commissioner of the revenue | $80,672.00 |
| Mecklenburg | — | Sheriff | $120,548.00 |
| Mecklenburg | — | Commonwealth's attorney | $157,291.00 |
| Mecklenburg | — | Clerk of the circuit court | $157,848.00 |
| Mecklenburg | — | Treasurer | $99,599.00 |
| Mecklenburg | — | Commissioner of the revenue | $108,862.00 |
| Middlesex | — | Sheriff | $120,548.00 |
| Middlesex | — | Commonwealth's attorney | $157,291.00 |
| Middlesex | — | Clerk of the circuit court | $126,313.00 |
| Middlesex | — | Treasurer | $89,640.00 |
| Middlesex | — | Commissioner of the revenue | $89,640.00 |
| Montgomery | — | Sheriff | $151,866.00 |
| Montgomery | — | Commonwealth's attorney | $181,319.00 |
| Montgomery | — | Clerk of the circuit court | $195,431.00 |
| Montgomery | — | Treasurer | $136,617.00 |
| Montgomery | — | Commissioner of the revenue | $136,617.00 |
| Nelson | — | Sheriff | $120,548.00 |
| Nelson | — | Commonwealth's attorney | $157,291.00 |
| Nelson | — | Clerk of the circuit court | $126,313.00 |
| Nelson | — | Treasurer | $89,640.00 |
| Nelson | — | Commissioner of the revenue | $89,640.00 |
| New Kent | — | Sheriff | $131,759.00 |
| New Kent | — | Commonwealth's attorney | $157,291.00 |
| New Kent | — | Clerk of the circuit court | $144,416.00 |
| New Kent | — | Treasurer | $108,862.00 |
| New Kent | — | Commissioner of the revenue | $99,599.00 |
| Newport News | — | Sheriff | $171,227.00 |
| Newport News | — | Commonwealth's attorney | $181,319.00 |
| Newport News | — | Clerk of the circuit court | $170,320.00 |
| Newport News | — | Treasurer | $143,812.00 |
| Newport News | — | Commissioner of the revenue | $157,187.00 |
| Norfolk | — | Sheriff | $171,227.00 |
| Norfolk | — | Commonwealth's attorney | $181,319.00 |
| Norfolk | — | Clerk of the circuit court | $184,306.00 |
| Norfolk | — | Treasurer | $157,187.00 |
| Norfolk | — | Commissioner of the revenue | $157,187.00 |
| Northampton | — | Sheriff | $123,007.00 |
| Northampton | — | Commonwealth's attorney | $157,291.00 |
| Northampton | — | Clerk of the circuit court | $126,313.00 |
| Northampton | — | Treasurer | $89,640.00 |
| Northampton | — | Commissioner of the revenue | $89,640.00 |
| Northumberland | — | Sheriff | $131,759.00 |
| Northumberland | — | Commonwealth's attorney | $157,291.00 |
| Northumberland | — | Clerk of the circuit court | $138,060.00 |
| Northumberland | — | Treasurer | $89,639.00 |
| Northumberland | — | Commissioner of the revenue | $97,977.00 |
| Norton | — | Sheriff | $113,167.00 |
| Norton | — | Treasurer | $80,672.00 |
| Norton | — | Commissioner of the revenue | $80,672.00 |
| Nottoway | — | Sheriff | $120,548.00 |
| Nottoway | — | Commonwealth's attorney | $157,291.00 |
| Nottoway | — | Clerk of the circuit court | $126,313.00 |
| Nottoway | — | Treasurer | $89,640.00 |
| Nottoway | — | Commissioner of the revenue | $97,977.00 |
| Orange | — | Sheriff | $120,548.00 |
| Orange | — | Commonwealth's attorney | $157,291.00 |
| Orange | — | Clerk of the circuit court | $144,416.00 |
| Orange | — | Treasurer | $108,862.00 |
| Orange | — | Commissioner of the revenue | $99,599.00 |
| Page | — | Sheriff | $134,447.00 |
| Page | — | Commonwealth's attorney | $157,291.00 |
| Page | — | Clerk of the circuit court | $144,416.00 |
| Page | — | Treasurer | $108,862.00 |
| Page | — | Commissioner of the revenue | $108,862.00 |
| Patrick | — | Sheriff | $134,446.00 |
| Patrick | — | Commonwealth's attorney | $157,291.00 |
| Patrick | — | Clerk of the circuit court | $126,313.00 |
| Patrick | — | Treasurer | $97,976.00 |
| Patrick | — | Commissioner of the revenue | $89,640.00 |
| Petersburg | — | Sheriff | $123,692.00 |
| Petersburg | — | Commonwealth's attorney | $157,291.00 |
| Petersburg | — | Clerk of the circuit court | $144,416.00 |
| Petersburg | — | Treasurer | $74,701.00 |
| Petersburg | — | Commissioner of the revenue | $108,862.00 |
| Pittsylvania | — | Sheriff | $134,446.00 |
| Pittsylvania | — | Commonwealth's attorney | $174,765.00 |
| Pittsylvania | — | Clerk of the circuit court | $151,652.00 |
| Pittsylvania | — | Treasurer | $110,662.00 |
| Pittsylvania | — | Commissioner of the revenue | $120,954.00 |
| Poquoson | — | Treasurer | $97,977.00 |
| Poquoson | — | Commissioner of the revenue | $89,640.00 |
| Portsmouth | — | Sheriff | $133,941.00 |
| Portsmouth | — | Commonwealth's attorney | $174,765.00 |
| Portsmouth | — | Clerk of the circuit court | $195,430.00 |
| Portsmouth | — | Treasurer | $134,395.00 |
| Portsmouth | — | Commissioner of the revenue | $149,322.00 |
| Powhatan | — | Sheriff | $120,548.00 |
| Powhatan | — | Commonwealth's attorney | $157,291.00 |
| Powhatan | — | Clerk of the circuit court | $157,848.00 |
| Powhatan | — | Treasurer | $108,862.00 |
| Powhatan | — | Commissioner of the revenue | $108,862.00 |
| Prince Edward | — | Sheriff | $120,548.00 |
| Prince Edward | — | Commonwealth's attorney | $157,291.00 |
| Prince Edward | — | Clerk of the circuit court | $144,416.00 |
| Prince Edward | — | Treasurer | $108,862.00 |
| Prince Edward | — | Commissioner of the revenue | $99,599.00 |
| Prince George | — | Sheriff | $113,167.00 |
| Prince George | — | Commonwealth's attorney | $157,291.00 |
| Prince George | — | Clerk of the circuit court | $151,652.00 |
| Prince George | — | Treasurer | $120,954.00 |
| Prince George | — | Commissioner of the revenue | $110,662.00 |
| Prince William | — | Sheriff | $181,544.00 |
| Prince William | — | Commonwealth's attorney | $188,878.00 |
| Prince William | — | Clerk of the circuit court | $189,665.00 |
| Prince William | — | Director of Finance (appointed, not elected) | $163,424.00 |
| Pulaski | — | Sheriff | $120,548.00 |
| Pulaski | — | Commonwealth's attorney | $157,291.00 |
| Pulaski | — | Clerk of the circuit court | $144,416.00 |
| Pulaski | — | Treasurer | $99,599.00 |
| Pulaski | — | Commissioner of the revenue | $108,862.00 |
| Radford | — | Sheriff | $123,692.00 |
| Radford | — | Commonwealth's attorney | $157,291.00 |
| Radford | — | Clerk of the circuit court | $126,313.00 |
| Radford | — | Treasurer | $89,640.00 |
| Radford | — | Commissioner of the revenue | $89,640.00 |
| Rappahannock | — | Sheriff | $120,548.00 |
| Rappahannock | — | Commonwealth's attorney | $157,291.00 |
| Rappahannock | — | Clerk of the circuit court | $102,776.00 |
| Rappahannock | — | Treasurer | $88,174.00 |
| Rappahannock | — | Commissioner of the revenue | $88,174.00 |
| Richmond | — | Sheriff | $120,548.00 |
| Richmond | — | Commonwealth's attorney | $157,291.00 |
| Richmond | — | Clerk of the circuit court | $112,335.00 |
| Richmond | — | Treasurer | $80,672.00 |
| Richmond | — | Commissioner of the revenue | $88,174.00 |
| Richmond city | — | Sheriff | $171,227.00 |
| Richmond city | — | Commonwealth's attorney | $181,319.00 |
| Richmond city | — | Clerk of the circuit court | $184,306.00 |
| Richmond city | — | Treasurer | $117,892.00 |
| Richmond city | — | Director of Finance (appointed, not elected) | $143,813.00 |
| Roanoke | — | Sheriff | $146,397.00 |
| Roanoke | — | Commonwealth's attorney | $174,765.00 |
| Roanoke | — | Clerk of the circuit court | $164,319.00 |
| Roanoke | — | Treasurer | $134,395.00 |
| Roanoke | — | Commissioner of the revenue | $122,960.00 |
| Roanoke city | — | Sheriff | $162,663.00 |
| Roanoke city | — | Commonwealth's attorney | $181,319.00 |
| Roanoke city | — | Clerk of the circuit court | $195,430.00 |
| Roanoke city | — | Treasurer | $136,618.00 |
| Roanoke city | — | Commissioner of the revenue | $136,617.00 |
| Rockbridge | — | Sheriff | $121,548.00 |
| Rockbridge | — | Commonwealth's attorney | $158,291.00 |
| Rockbridge | — | Clerk of the circuit court | $144,416.00 |
| Rockbridge | — | Treasurer | $99,599.00 |
| Rockbridge | — | Commissioner of the revenue | $99,599.00 |
| Rockingham | — | Sheriff | $166,989.00 |
| Rockingham | — | Commonwealth's attorney | $182,319.00 |
| Rockingham | — | Clerk of the circuit court | $178,802.00 |
| Rockingham | — | Treasurer | $134,395.00 |
| Rockingham | — | Commissioner of the revenue | $122,960.00 |
| Russell | — | Sheriff | $120,548.00 |
| Russell | — | Commonwealth's attorney | $157,291.00 |
| Russell | — | Clerk of the circuit court | $144,416.00 |
| Russell | — | Treasurer | $99,599.00 |
| Russell | — | Commissioner of the revenue | $108,862.00 |
| Salem | — | Sheriff | $113,167.00 |
| Salem | — | Commonwealth's attorney | $157,291.00 |
| Salem | — | Clerk of the circuit court | $127,101.00 |
| Salem | — | Treasurer | $108,862.00 |
| Salem | — | Commissioner of the revenue | $108,862.00 |
| Scott | — | Sheriff | $120,548.00 |
| Scott | — | Commonwealth's attorney | $157,291.00 |
| Scott | — | Clerk of the circuit court | $157,848.00 |
| Scott | — | Treasurer | $99,599.00 |
| Scott | — | Commissioner of the revenue | $99,599.00 |
| Shenandoah | — | Sheriff | $131,759.00 |
| Shenandoah | — | Commonwealth's attorney | $174,765.00 |
| Shenandoah | — | Clerk of the circuit court | $151,652.00 |
| Shenandoah | — | Treasurer | $120,954.00 |
| Shenandoah | — | Commissioner of the revenue | $110,662.00 |
| Smyth | — | Sheriff | $131,759.00 |
| Smyth | — | Commonwealth's attorney | $157,291.00 |
| Smyth | — | Clerk of the circuit court | $157,848.00 |
| Smyth | — | Treasurer | $108,862.00 |
| Smyth | — | Commissioner of the revenue | $99,599.00 |
| Southampton | — | Sheriff | $124,007.00 |
| Southampton | — | Commonwealth's attorney | $158,291.00 |
| Southampton | — | Clerk of the circuit court | $157,847.00 |
| Southampton | — | Treasurer | $97,977.00 |
| Southampton | — | Commissioner of the revenue | $97,977.00 |
| Spotsylvania | — | Sheriff | $148,823.00 |
| Spotsylvania | — | Commonwealth's attorney | $181,319.00 |
| Spotsylvania | — | Clerk of the circuit court | $195,430.00 |
| Spotsylvania | — | Treasurer | $149,323.00 |
| Spotsylvania | — | Commissioner of the revenue | $136,617.00 |
| Stafford | — | Sheriff | $148,823.00 |
| Stafford | — | Commonwealth's attorney | $181,319.00 |
| Stafford | — | Clerk of the circuit court | $178,802.00 |
| Stafford | — | Treasurer | $136,617.00 |
| Stafford | — | Commissioner of the revenue | $149,322.00 |
| Staunton | — | Sheriff | $113,167.00 |
| Staunton | — | Commonwealth's attorney | $157,291.00 |
| Staunton | — | Clerk of the circuit court | $157,848.00 |
| Staunton | — | Treasurer | $99,599.00 |
| Staunton | — | Commissioner of the revenue | $108,862.00 |
| Suffolk | — | Sheriff | $139,710.00 |
| Suffolk | — | Commonwealth's attorney | $181,319.00 |
| Suffolk | — | Clerk of the circuit court | $178,802.00 |
| Suffolk | — | Treasurer | $136,617.00 |
| Suffolk | — | Commissioner of the revenue | $149,322.00 |
| Surry | — | Sheriff | $131,759.00 |
| Surry | — | Commonwealth's attorney | $157,291.00 |
| Surry | — | Clerk of the circuit court | $102,776.00 |
| Surry | — | Treasurer | $80,672.00 |
| Surry | — | Commissioner of the revenue | $88,174.00 |
| Sussex | — | Sheriff | $123,007.00 |
| Sussex | — | Commonwealth's attorney | $157,291.00 |
| Sussex | — | Clerk of the circuit court | $111,168.00 |
| Sussex | — | Treasurer | $97,976.00 |
| Sussex | — | Commissioner of the revenue | $89,640.00 |
| Tazewell | — | Sheriff | $131,759.00 |
| Tazewell | — | Commonwealth's attorney | $174,765.00 |
| Tazewell | — | Clerk of the circuit court | $151,652.00 |
| Tazewell | — | Treasurer | $120,954.00 |
| Tazewell | — | Commissioner of the revenue | $120,954.00 |
| Virginia Beach | — | Sheriff | $191,223.00 |
| Virginia Beach | — | Commonwealth's attorney | $187,878.00 |
| Virginia Beach | — | Clerk of the circuit court | $207,304.00 |
| Virginia Beach | — | Treasurer | $178,623.00 |
| Virginia Beach | — | Commissioner of the revenue | $178,623.00 |
| Warren | — | Sheriff | $131,759.00 |
| Warren | — | Commonwealth's attorney | $157,291.00 |
| Warren | — | Clerk of the circuit court | $165,756.00 |
| Warren | — | Treasurer | $110,662.00 |
| Warren | — | Commissioner of the revenue | $120,954.00 |
| Washington | — | Sheriff | $131,759.00 |
| Washington | — | Commonwealth's attorney | $174,765.00 |
| Washington | — | Clerk of the circuit court | $165,756.00 |
| Washington | — | Treasurer | $120,954.00 |
| Washington | — | Commissioner of the revenue | $110,662.00 |
| Waynesboro | — | Sheriff | $113,167.00 |
| Waynesboro | — | Commonwealth's attorney | $157,291.00 |
| Waynesboro | — | Clerk of the circuit court | $144,416.00 |
| Waynesboro | — | Treasurer | $99,599.00 |
| Waynesboro | — | Commissioner of the revenue | $108,862.00 |
| Westmoreland | — | Sheriff | $131,759.00 |
| Westmoreland | — | Commonwealth's attorney | $157,291.00 |
| Westmoreland | — | Clerk of the circuit court | $126,313.00 |
| Westmoreland | — | Treasurer | $89,640.00 |
| Westmoreland | — | Commissioner of the revenue | $89,640.00 |
| Williamsburg | — | Treasurer | $0.00 |
| Williamsburg | — | Commissioner of the revenue | $89,640.00 |
| Winchester | — | Sheriff | $123,692.00 |
| Winchester | — | Commonwealth's attorney | $157,291.00 |
| Winchester | — | Clerk of the circuit court | $144,416.00 |
| Winchester | — | Treasurer | $99,599.00 |
| Winchester | — | Commissioner of the revenue | $108,862.00 |
| Wise | — | Sheriff | $131,759.00 |
| Wise | — | Commonwealth's attorney | $175,765.00 |
| Wise | — | Clerk of the circuit court | $144,416.00 |
| Wise | — | Treasurer | $120,954.00 |
| Wise | — | Commissioner of the revenue | $120,954.00 |
| Wythe | — | Sheriff | $120,548.00 |
| Wythe | — | Commonwealth's attorney | $157,291.00 |
| Wythe | — | Clerk of the circuit court | $157,848.00 |
| Wythe | — | Treasurer | $108,862.00 |
| Wythe | — | Commissioner of the revenue | $99,599.00 |
| York | — | Sheriff | $147,398.00 |
| York | — | Commonwealth's attorney | $175,765.00 |
| York | — | Clerk of the circuit court | $179,601.00 |
| York | — | Treasurer | $134,395.00 |
| York | — | Commissioner of the revenue | $122,960.00 |
These are the salaries the Commonwealth sets, and funds in full or in part, for each county's and city's constitutional officers, not payroll records and not total pay. The Appropriation Act sets the salaries of sheriffs, Commonwealth's attorneys, circuit court clerks, treasurers and commissioners of the revenue by the population of the locality served (with separate scales for sheriffs by duties, and higher pay for officers certified under career development programs); the Compensation Board, a state agency, applies them in each office's approved budget. Each figure is the budgeted salary of the officer's own position in the Board's approved FY27 budget for that office (approved May 1, 2026). The Board's pages say the approved budgets are the minimum the locality must approve; most localities approve more, and salary supplements a locality pays its officers are not shown and are not available from the Board. The Act also raises these scales from Aug. 1, 2026 (Chapter 1, 2026 Special Session I, Items 60 and 62-66, in the Board's FY27 salary scales); the budget pages show the rate budgeted on May 1, which for the offices we compared matches the July 1-31, 2026 scale (for example Accomack's sheriff, $123,007.00: the July rate for a sheriff of a locality under 70,000 people with law enforcement and jail duties, rising to $127,312.00 on Aug. 1), so an officer's pay for most of the year is higher than shown. For treasurers and commissioners of the revenue the state pays part of the salary: state_reimbursable_salary is the reimbursable amount as printed. Where an officer serves a county and a city together (or two cities), the office is listed under one locality, and some cities have no sheriff or clerk of their own (see gaps). Directors of finance (and Fairfax County's director of tax administration) are appointed officers the Board funds in place of, or alongside, elected treasurers and commissioners of the revenue (Item 62 of the Act covers appointed officers holding the combined treasurer and commissioner office); they are not elected. Members of county boards of supervisors are not in this table: each board sets its members' pay by ordinance, within caps in Code of Virginia § 15.2-1414.3 (from $4,000 for counties under 15,000 people to $15,000 for counties of 200,000 or more, which a board may raise for inflation, plus up to $1,800 for the chair and $1,200 for the vice chair) or other sections that apply to particular counties; no statewide list of what boards actually pay was found. This describes the law in our words and is not legal advice.
Sources: Compensation Board, Approved FY27 Budgets for constitutional officers, by locality and office (budgetprintm.cfm form; pages saved in the zip); Compensation Board, Constitutional Officers Budgets and Salary Information page (links the approved budgets and the FY27 salary scales); Compensation Board, FY27 constitutional officer salary scales (Appropriation Act Chapter 1, Items 60, 62, 63, 64, 65 and 66); Code of Virginia § 15.2-1414.3, Alternative procedure for establishing salaries of boards of supervisors; limits; fringe benefits.
What is not here yet
- FY2026 audited actuals are not yet published: the Department of Accounts' reports page lists ACFRs through fiscal year 2025, and the 2026 report page returned 404 (checked Nov. 1, 2026).
- The ACFR's governmental funds statement prints taxes as a single line; a breakdown by tax on the same basis was not found in the fund statements. The government-wide statement splits taxes by type, but on the accrual basis, a different measure, so it was not used.
- The Auditor of Public Accounts' separate report on internal control and compliance (in the Commonwealth's Single Audit Report) was not read; no finding counts are given.
- The enacted budget's general fund revenue estimate is shown as one figure; a breakdown by tax source (in the Governor's or money committees' revenue forecast documents) was not pulled. Later revenue forecasts or 2027 session amendments are not reflected.
- Spending by secretarial area comes from DPB's warehouse report for Chapter 1; its totals were checked against the Act's printed Part 1 totals, but the secretarial-area lines themselves were not checked item by item against the Act.
- No FY2025 figures for 10 localities that had not submitted their FY2025 transmittal data to the Auditor of Public Accounts as of the amended report (Oct. 5, 2026): Amherst, Caroline, Colonial Heights, Emporia, Franklin city, Halifax, Hopewell, King William, Manassas Park, Warren. The Auditor says it will publish another amended report when they do.
- Of those, 4 (Amherst, Caroline, Halifax, King William) have FY2024 figures from the Auditor's FY2024 amended report, kept in a separate fy2024 block; the others were missing from that report too (the Auditor's April 16, 2026 update says some have since filed FY2024 data, but no second amended FY2024 report was found).
- The Auditor's notes say the Alleghany Highlands school division (formed in 2022 from the Alleghany County and Covington schools) is reported entirely under Alleghany County in the FY2025 report until a joint-activity form arrives, so Alleghany's education spending includes Covington's students and Covington's does not.
- The Auditor's notes give the population source as the Weldon Cooper Center's July 1, 2024 provisional estimates (Note 1-B) but in another place mention July 1, 2023 estimates for per-capita figures; the populations used here are the ones printed in Exhibit A. The Weldon Cooper release itself was not downloaded.
- Not used: the report's towns (towns are inside counties and are not in data/va/geo/counties.json), enterprise activities (Exhibit F) and outstanding debt (Exhibit G).
- For 11 counties added in the Oct. 5, 2026 amendment (Brunswick, Buckingham, Floyd, Isle of Wight, King and Queen, Lee, Northumberland, Pulaski, Richmond, Russell, Sussex), the report's summary table (Exhibit A) prints a higher local revenue than its detail table (Exhibit B); revenue_total is shown as printed in Exhibit A and each row carries both figures under revenue_check. The Auditor was not asked which is right.
- State spending made directly on a locality's behalf (for example state maintenance of local roads), which the report lists as memo items, is not in these figures.
- Local salary supplements are not shown: the Compensation Board does not have them. Actual pay of most officers is higher than the state-set salary.
- The salaries are as budgeted on May 1, 2026; the Act's Aug. 1, 2026 increase and any later Board amendments are not applied here.
- Localities without their own office in the Board's budgets (the office is shared with another locality or not kept): Covington: Clerk of the circuit court; Covington: Commonwealth's attorney; Covington: Sheriff; Emporia: Clerk of the circuit court; Emporia: Commonwealth's attorney; Fairfax city: Clerk of the circuit court; Fairfax city: Commonwealth's attorney; Fairfax city: Sheriff; Falls Church: Clerk of the circuit court; Falls Church: Commonwealth's attorney; Franklin city: Clerk of the circuit court; Franklin city: Commonwealth's attorney; Franklin city: Sheriff; Galax: Clerk of the circuit court; Galax: Commonwealth's attorney; Galax: Sheriff; Harrisonburg: Clerk of the circuit court; Harrisonburg: Commonwealth's attorney; Harrisonburg: Sheriff; Lexington: Clerk of the circuit court; Lexington: Commonwealth's attorney; Lexington: Sheriff; Manassas: Clerk of the circuit court; Manassas: Commonwealth's attorney; Manassas: Sheriff; Manassas Park: Clerk of the circuit court; Manassas Park: Commonwealth's attorney; Manassas Park: Sheriff; Norton: Clerk of the circuit court; Norton: Commonwealth's attorney; Poquoson: Clerk of the circuit court; Poquoson: Commonwealth's attorney; Poquoson: Sheriff; Williamsburg: Clerk of the circuit court; Williamsburg: Commonwealth's attorney; Williamsburg: Sheriff. Which locality each shared office is listed under was not checked one by one.
- Class codes (for example SHERO, SHEOA, SHERB, SHEBA and SHECA for sheriffs) are kept as printed; the Board's meaning for each sheriff code (which duties: law enforcement, jail, courts) was not confirmed, so the population bracket and duty scale behind each salary are not given.
- Officers' names are not included: the budget pages print only a surname for some offices.
- Board of supervisors pay: no statewide source of actual amounts; each county sets it by ordinance (Code of Virginia § 15.2-1414.3 caps, among other sections). City council pay is likewise set locally. Not yet checked county by county.
- Other elected local offices (school boards, soil and water conservation directors) are not covered.
Gaps in the public money records as of the date checked.