• A number of governments listed financial support for schools that come from the state as general revenue (grants and contributions).  However, a number of governments reported this support as program revenue under schools.   All grants and contributions listed for schools were reclassified as program revenue in the database.
• A number of governments did not separately report their payment to the schools as “payments from primary government”.  In such cases, the amount reported as education expense for the primary government was listed as “payment from the primary government” under schools.
• A number of governments listed other types of general revenues.  In such cases, these revenues were included under miscellaneous.

 Expenses:

 Expenses for governmental activities are listed by functional area.  The classifications used for expenses in the database are as follows:

 The two main areas where reclassifications of expenses were made are:

• A number of governments provided more detail in listing expenses.  Amounts were reclassified into one of the standard categories based on the definition of functional expenses used by the Auditor of Public Accounts in their Comparative Cost Report.
• A number of governments listed other types of expenses.  In such cases, these revenues were included under other services.

Population:

Population amounts come from the University of Virginia’s Weldon Cooper Center for Public Services counties and cities provisional estimates for the appropriate year.  Town populations are based on the 2000 U.S. Census. Theses population figures are used to compute per capita amounts in the database.