Public Notice:  In accordance with ยงยง 15.2-2510 and 15.2-2511 of the Code of Virginia, Frederick County is providing notice that its FY 2025 audit will not be completed by the December 15, 2025 statutory deadline. The audit is still in progress and is expected to be completed by March 2026. The required audited financial report will be submitted to the Auditor of Public Accounts upon completion, and the audit results will be presented to the Audit Committee at the next available meeting thereafter.

 

The purpose of the Annual Comprehensive Financial Report (ACFR) is to provide citizens, investors, grantor agencies, and other interested parties with reliable financial information about the County.

The Code of Virginia requires that all general-purpose local governments publish within six months of the close of each fiscal year a complete set of audited financial statements presented in conformity with United States generally accepted accounting principles (GAAP) as established by the Governmental Accounting Standards Board.

Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with the County. To the best of our knowledge and belief, the data is accurate in all material respects and is reported in a manner designed to present fairly the financial position and results of operations of the various funds of the County. All disclosures necessary to enable the reader to gain an understanding of the County's financial activities have been included.

Past editions of the ACFR can be found in the ACFR Archives.

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