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---
type: "Bill"
title: "Local government revenues and expenditures; comparative report, filing date."
description: "Comparative report of local government revenuesand expenditures. Changes the annual deadline for local submittalof the comparative report of local government revenues and expendituresto the Auditor of Public Accounts from November 30 to December 15and the annual deadline for the statement of the Auditor of PublicAccounts showing in detail the total and per capita revenues andexpenditures of all localities for the preceding fiscal year fromJanuary 31 to February 15."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2020"
identifier: "HB 406"
citation: "Virginia HB 406 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Suhas Subramanyam"]
version_count: 3
action_count: 24
vote_count: 7
first_action: "2020-01-02"
last_action: "2020-02-24"
source: "openstates"
source_identifier: "ocd-bill/69662056-b1bd-402e-9603-b6bc4b08c113"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?201+sum+HB406"
source_hash: "b824118f5c1dd608cebe512d47106f8214c5bf962576a2ca2ed25adeca69635e"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---
# Virginia HB 406 (2020) — Local government revenues and expenditures; comparative report, filing date.
Comparative report of local government revenuesand expenditures. Changes the annual deadline for local submittalof the comparative report of local government revenues and expendituresto the Auditor of Public Accounts from November 30 to December 15and the annual deadline for the statement of the Auditor of PublicAccounts showing in detail the total and per capita revenues andexpenditures of all localities for the preceding fiscal year fromJanuary 31 to February 15.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Acts of Assembly Chapter text (CHAP0017)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+CHAP0017)
2. **Bill text as passed House and Senate (HB406ER)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB406ER)
3. **Impact statement from DPB (HB406)** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?201+ful+HB406)
## Votes
- Constitutional reading dispensed (39-Y 0-N) — **390** (pass) · upper
- Passed Senate (40-Y 0-N) — **400** (pass) · upper
- Reported from Counties, Cities and Towns (22-Y 0-N) — **220** (pass) · lower
- VOTE: Passage (98-Y 0-N) — **970** (pass) · lower
- Reported from Local Government (14-Y 1-N) — **141** (pass) · upper
- Passed Senate (37-Y 0-N) — **370** (pass) · upper
- Reconsideration of Senate passage agreed to by Senate (39-Y 0-N) — **390** (pass) · upper
## Sponsors
- Suhas Subramanyam — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2020-01-02** Prefiled and ordered printed; offered 01/08/20 20104123D `introduction`
- **2020-01-02** Referred to Committee on Counties, Cities and Towns `referral-committee`
- **2020-01-09** Impact statement from DPB (HB406)
- **2020-01-17** Assigned CC & T sub: Land Use `referral-committee`
- **2020-01-24** Reported from Counties, Cities and Towns (22-Y 0-N) `committee-passage`
- **2020-01-28** Read first time `reading-1`
- **2020-01-29** Read second time and engrossed `reading-2`
- **2020-01-30** Read third time and passed House (98-Y 0-N) `passage, reading-3`
- **2020-01-30** VOTE: Passage (98-Y 0-N)
- **2020-01-31** Constitutional reading dispensed
- **2020-01-31** Referred to Committee on Local Government `referral-committee`
- **2020-02-10** Reported from Local Government (14-Y 1-N) `committee-passage`
- **2020-02-11** Constitutional reading dispensed (39-Y 0-N)
- **2020-02-12** Read third time `reading-3`
- **2020-02-12** Passed Senate (37-Y 0-N) `passage`
- **2020-02-12** Reconsideration of Senate passage agreed to by Senate (39-Y 0-N)
- **2020-02-12** Passed Senate (40-Y 0-N) `passage`
- **2020-02-14** Enrolled
- **2020-02-14** Impact statement from DPB (HB406ER)
- **2020-02-14** Signed by Speaker
- **2020-02-17** Signed by President
- **2020-02-18** Enrolled Bill communicated to Governor on February 18, 2020
- **2020-02-18** Governor's Action Deadline 11:59 p.m., February 25, 2020
- **2020-02-24** Approved by Governor-Chapter 17 (effective 7/1/20) `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/69662056-b1bd-402e-9603-b6bc4b08c113`. Confidence: reported (aggregated from official Virginia legislature records).