Financial Information

Annual Operating & Capital Budgets

The annual budget process includes activities to develop, implement, and evaluate a plan to provide services to the citizens of Shenandoah County and to acquire the capital assets necessary to provide those services. This process allows the Board of Supervisors to make informed decisions about the provision of services while considering long-term perspectives, organizational goals, and the anticipated results and outcomes of the budget decisions made. 

Fiscal Year 2027 Annual Operating & Capital Budget Process

The Fiscal Year 2027 Annual Operating & Capital Budget process is currently underway. Please see the below budget calendar for the schedule of upcoming meetings and budget work sessions.

The County Administrator's FY 2027 Proposed Budget was presented publicly to the Board of Supervisors on Tuesday, February 24, 2026. Please see the FY 2027 County Administrator's Proposed Budget below, as well as the associated presentation. 

Adopted Operating & Capital Budgets

Capital Improvement Plan (CIP)

Capital improvement planning allows the government of Shenandoah County to plan for investments that the County intends to make over a long period of time while utilizing financial resources to the best degree possible. The County's CIP addresses County needs and challenges in a planned, logical manner while ensuring that financial & physical resources, personnel, and time are utilized to the highest degree possible to provide quality services to the citizens of Shenandoah County.

Annual Comprehensive Financial Reports (ACFR)

The ACFR is a detailed presentation of Shenandoah County's financial position. This document is compiled by the Finance Department and undergoes a single audit by an independent certified accounting firm. The County's financial reports adhere to Governmental Accounting Standards Board (GASB) requirements and provide introductory, financial, and statistical information of the funds of the primary government (the County of Shenandoah as legally defined) and all component units (Shenandoah County School Board and Shenandoah County Library).

* The Government Finance Officers Association (GFOA) awards the Certificate of Achievement in Excellence in Financial Reporting as its highest form of recognition in the area of governmental accounting and financial reporting. Financial reports undergo a review by an impartial panel to judge if a local government has met the high standards of the program, including a "spirit of full disclosure" when communicating a financial story to users who read the reports. Obtaining this award is a significant accomplishment by a government and its management. Those reports indicated above by an * are recipients of this award.

Popular Annual Financial Reports (PAFR)

The PAFR is intended to provide the public with important information about the County's financial condition in a concise and easily understandable format. The PAFR provides a snapshot of the financial activities for the fiscal year in a summary structure and does not conform to Generally Accepted Accounting Principles (GAAP) like the ACFR does. As such, the PAFR supplements the ACFR and is not a substitute for the ACFR. 

**The Government Finance Officers Association (GFOA) awards the Award for Outstanding Achievement in Popular Finance Reporting to local government entities that have achieved a passing evaluation by a panel of judges based upon the reader appeal, understandability, distribution methods, creativity, and other elements of the PAFR. To be eligible the entity must have also received the Certificate of Achievement in Excellence in Financial Reporting for the current fiscal year. This award is considered a significant achievement by a government and its management. Those reports indicated above by an ** are recipients of this award.