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									                                                                     February 22, 2011


TO THE GENERAL ASSEMBLY OF THE COMMONWEALTH OF VIRGINIA

Ladies and Gentlemen:

        We are submitting the COMPARATIVE REPORT OF LOCAL GOVERNMENT REVENUE
June 30, 2010 in accordance with Section 15.2-2510 of the Code of Virginia. As discussed below, we did not
accurate financial reporting is a key to accountability and a timely audit of the information is a validation of t
public.

        We believe this report will provide the General Assembly and governing bodies and officers of Virginia
review local government fiscal activities. This report provides a uniform presentation of fiscal information; h
on this report's data. The report does not include other factors such as the efficiency of various government
services, which vary among localities.

Incomplete and Inadequate Information
        Thirteen percent or twenty-two localities did not provide us Comparative Report information by the No
data by local governments continues to delay the issuance of this report. Note 3 to the report contains a list of l
those localities which have had ongoing problems sending in the information. Seven months after the close of
auditor with the information to complete an audit.

The Counties of Greene and Isle of Wight did not provide their auditors financial information in sufficient ti
statements or submitting the comparative report information, we have therefore not included them in this repo
financial statements but did submit unaudited comparative report information that is included in this report
systems to support the timely preparation of both their financial statements and the comparative report informati

Other Matters
      We express our appreciation to the many local officials who diligently prepared this data following
Manual. We are also grateful for the services of local auditors, who review the data or assist in its preparation.

        We would appreciate your comments and suggestions concerning this report. We believe that the ul
useful data. We have assembled additional demographic and tax data to assist users in performing further ana
financial statements but did submit unaudited comparative report information that is included in this report
systems to support the timely preparation of both their financial statements and the comparative report informati

Other Matters
      We express our appreciation to the many local officials who diligently prepared this data following
Manual. We are also grateful for the services of local auditors, who review the data or assist in its preparation.

        We would appreciate your comments and suggestions concerning this report. We believe that the ul
useful data. We have assembled additional demographic and tax data to assist users in performing further ana
are available electronically on the Internet. For instructions on obtaining these electronic reports, see page 177 o
1




ERNMENT REVENUES AND EXPENDITURES for the fiscal year ended
cussed below, we did not receive information from several localities. Timely and
mation is a validation of the accuracy and completeness of the information to the


es and officers of Virginia's counties, cities, and towns a valuable analytical tool to
on of fiscal information; however, we caution users not to base conclusions solely
 cy of various governmental functions or differences in the quantity or quality of




 port information by the November 30 statutory deadline. Untimely submission of
he report contains a list of localities that submitted late information and also shows
n months after the close of the fiscal year, two localities still had not provided their


information in sufficient time to meet the statutory deadline for auditing financial
included them in this report. The City of Falls Church has not received audited
 is included in this report. These localities do not have the internal controls or
mparative report information.



epared this data following the requirements of the Uniform Financial Reporting
or assist in its preparation.

 t. We believe that the ultimate objective of this report is to provide timely and
  in performing further analyses. This Comparative Report and the additional data
is included in this report. These localities do not have the internal controls or
mparative report information.



epared this data following the requirements of the Uniform Financial Reporting
or assist in its preparation.

 t. We believe that the ultimate objective of this report is to provide timely and
  in performing further analyses. This Comparative Report and the additional data
onic reports, see page 177 of this report.
Comparative Report of Local Government Revenues and Expenditures
Table of Contents
Year Ended June 30, 2010

Exhibit   A     General Government
Exhibit   B     Local Revenue
Exhibit   B-1   Inter-Governmental Revenue
Exhibit   B-2   Other Local Taxes
Exhibit   C     Summary of Maintenance and Operation Expenditures
Exhibit   C-1   General Government Administration Expenditures by Activity
Exhibit   C-2   Judicial Administration Expenditures by Activity
Exhibit   C-3   Public Safety Expenditures by Activity
Exhibit   C-4   Public Works Expenditures by Activity
Exhibit   C-5   Health and Welfare Expenditures by Activity
Exhibit   C-6   Education Expenditures by Activity
Exhibit   C-7   Parks, Recreation, and Cultural Expenditures by Activity
Exhibit   C-8   Community Development Expenditures by Activity
Exhibit   D     Activity Expenditures by Object Class
Exhibit   E     Capital Projects for General Government
Exhibit   F     Debt Service for General Government
Exhibit   G     Summary of Outstanding Debt
Exhibit   H     Summary of Enterprise Activities
Exhibit   I     Demographic and Tax Data
                                                                                                                                                                                                                               COMPARATIVE
                                                                                                                                                                                                                                     GENERAL
                                                                                                                                                                                                                            For the Year Ended

                                                                                                                                 Revenue
                                                         Local Revenue                              From the Commonwealth                                           From the Federal Government
                                                           (Exhibit B)                                    (Exhibit B-1)                                                     (Exhibit B-1)

                                                                                                                                                   Federal Pass-Through                       Direct Federal Aid
         Population                                                Per         Percent                               Per         Percent                        Per       Percent                       Per        Percent          Total
No.      (Note 1-B)        Locality            Amount             Capita     of Revenue        Amount               Capita     of Revenue       Amount        Capita    of Revenue       Amount        Capita    of Revenue        Revenue

                   City of:
     1     141,738    Alexandria          $     483,782,610     $ 3,413.21       76.73     $    104,951,920     $     740.46      16.65     $    33,581,867   $ 236.93      5.33     $    8,173,928   $ 57.67        1.30      $    630,490,325
     2       6,083    Bedford                     9,227,314       1,516.79       58.07            6,628,340         1,089.57      41.71              30,520       5.02      0.19              3,514      0.58        0.02            15,889,688
     3      17,794    Bristol                    35,775,281       2,010.57       50.42           27,636,916         1,553.19      38.95           6,763,492     380.11      9.53            774,548     43.53        1.09            70,950,237
     4       6,553 # Buena Vista                  9,221,582       1,407.25       41.09           11,528,517         1,759.30      51.37           1,661,578     253.56      7.40             28,279      4.32        0.13            22,439,956
     5      40,317    Charlottesville           135,664,971       3,364.94       67.36           49,948,242         1,238.88      24.80          15,203,662     377.10      7.55            578,489     14.35        0.29           201,395,364

     6     219,960 # Chesapeake                 454,788,592       2,067.60       55.46          310,266,448         1,410.56      37.84          42,356,375     192.56      5.17         12,575,645      57.17       1.53           819,987,060
     7      17,638 # Colonial Heights            44,316,059       2,512.51       64.00           22,067,096         1,251.10      31.87           2,832,533     160.59      4.09             29,820       1.69       0.04            69,245,508
     8       5,957   Covington                   12,720,578       2,135.47       55.29            8,369,304         1,405.00      36.38           1,915,302     321.53      8.33                -          -          -              23,005,184
     9      45,232   Danville                    59,305,089       1,311.14       38.71           74,047,305         1,637.06      48.33          19,181,908     424.08     12.52            665,636      14.72       0.43           153,199,938
    10       5,861   Emporia                     13,089,892       2,233.38       51.51            9,169,887         1,564.55      36.08           3,013,995     514.24     11.86            139,039      23.72       0.55            25,412,813

    11      24,702   Fairfax                     96,241,855       3,896.19       85.69           15,211,608           615.82      13.54             143,659       5.82      0.13            719,197      29.12       0.64           112,316,319
    12      11,711 # Falls Church                56,158,792       4,795.34       82.73            9,930,779           847.98      14.63           1,751,199     149.53      2.58             40,776       3.48       0.06            67,881,546
    13       8,362   Franklin                    19,262,294       2,303.48       51.04           13,672,374         1,635.01      36.23           4,800,346     574.05     12.72              4,267       0.51       0.01            37,739,281
    14      22,902   Fredericksburg              70,745,366       3,089.10       69.49           20,763,907           906.66      20.40           9,182,859     400.97      9.02          1,115,817      48.72       1.10           101,807,949
    15       6,798   Galax                       13,351,567       1,964.03       46.89           11,714,896         1,723.27      41.15           3,404,976     500.87     11.96                -          -          -              28,471,439

    16     144,749   Hampton                    271,615,282       1,876.46       50.91          209,041,031         1,444.17      39.18          46,928,034     324.20      8.80          5,973,214      41.27       1.12           533,557,561
    17      46,896   Harrisonburg                72,346,403       1,542.69       57.43           40,526,390           864.17      32.17          12,392,636     264.26      9.84            707,650      15.09       0.56           125,973,079
    18      23,326 # Hopewell                    41,822,070       1,792.95       46.52           36,436,770         1,562.07      40.53          10,230,566     438.59     11.38          1,414,016      60.62       1.57            89,903,422
    19       7,282   Lexington                   12,395,980       1,702.24       63.25            6,164,009           846.46      31.45           1,035,701     142.22      5.28              4,104       0.56       0.02            19,599,794
    20      72,371   Lynchburg                  148,920,948       2,057.74       55.90           90,466,911         1,250.04      33.96          24,608,235     340.03      9.24          2,400,789      33.17       0.90           266,396,883

    21      36,213 # Manassas                    89,382,499       2,468.22       60.59           45,642,904         1,260.39      30.94          11,888,353     328.29      8.06            604,825      16.70       0.41           147,518,581
    22      14,026   Manassas Park               27,200,655       1,939.24       52.19           18,992,437         1,354.04      36.44           4,192,552     298.90      8.04          1,730,944     123.41       3.32            52,116,588
    23      14,841   Martinsville                22,238,266       1,498.39       40.28           24,552,695         1,654.33      44.48           6,311,801     425.28     11.43          2,100,296     141.52       3.80            55,203,058
    24     182,591 # Newport News               391,535,801       2,144.34       54.09          259,025,682         1,418.61      35.78          60,242,075     329.93      8.32         13,076,054      71.61       1.81           723,879,612
    25     237,764 # Norfolk                    483,371,016       2,032.99       51.65          325,935,482         1,370.84      34.83         103,556,862     435.54     11.07         23,000,611      96.74       2.46           935,863,971

    26       4,054 # Norton                       8,404,241       2,073.07       46.08            7,578,340         1,869.35      41.55           2,039,473     503.08     11.18            217,969      53.77       1.20            18,240,023
    27      30,513   Petersburg                  53,844,530       1,764.62       42.56           55,032,173         1,803.54      43.49          17,380,430     569.60     13.74            271,598       8.90       0.21           126,528,731
    28      11,881   Poquoson                    20,857,744       1,755.55       55.82           14,088,968         1,185.84      37.71           2,218,901     186.76      5.94            199,058      16.75       0.53            37,364,671
    29      98,124 # Portsmouth                 200,604,059       2,044.40       48.96          160,388,010         1,634.55      39.14          43,474,634     443.06     10.61          5,282,642      53.84       1.29           409,749,345
    30      15,142   Radford                     18,306,720       1,209.02       49.78           15,417,243         1,018.19      41.92           3,053,870     201.68      8.30                -          -          -              36,777,833

    31     198,102    Richmond                  513,227,376       2,590.72       54.70          276,624,372         1,396.37      29.48          96,564,726     487.45     10.29         51,852,483     261.75       5.53           938,268,957
    32      93,304    Roanoke                   192,552,251       2,063.72       50.91          140,483,458         1,505.66      37.14          41,169,750     441.25     10.88          4,044,165      43.34       1.07           378,249,624
    33      25,163    Salem                      57,635,450       2,290.48       61.75           30,113,880         1,196.75      32.26           5,569,662     221.34      5.97             18,408       0.73       0.02            93,337,400
    34      23,473    Staunton                   40,822,070       1,739.07       52.20           30,131,606         1,283.64      38.53           7,058,393     300.70      9.02            197,967       8.43       0.25            78,210,036
    35      83,006    Suffolk                   159,574,868       1,922.45       51.09          124,268,229         1,497.10      39.79          27,167,503     327.30      8.70          1,336,346      16.10       0.43           312,346,946

    36     434,412    Virginia Beach            904,578,554       2,082.31       57.16          520,970,467         1,199.25      32.92         111,411,413     256.46      7.04         45,494,168     104.73       2.87          1,582,454,602
    37      20,712    Waynesboro                 37,668,187       1,818.67       51.63           27,487,622         1,327.14      37.67           7,567,153     365.35     10.37            237,411      11.46       0.33             72,960,373
    38      13,572    Williamsburg               32,461,787       2,391.84       78.59            7,134,891           525.71      17.27           1,706,428     125.73      4.13                -          -          -               41,303,106
    39      26,383    Winchester                 62,780,571       2,379.62       61.16           29,745,621         1,127.47      28.98           9,903,455     375.38      9.65            212,511       8.05       0.21            102,642,158

    39    2,439,508          Total        $   5,377,799,170     $ 2,204.46       56.26     $ 3,192,156,730      $ 1,308.52        33.40     $   803,496,877   $ 329.37      8.41     $ 185,226,184    $ 75.93        1.94      $   9,558,678,961


            NOTE:     Localities highlighted (#) in this exhibit were delinquent in submitting comparative information to the Auditor of
                      Public Accounts. Section 15.2-2510, Code of Virginia, requires such information be filed by November 30 each year.
                      See note #3 for further detail.




2
                     REPORT                                                                                                                                                                                                         EXHIBIT A
                     GOVERNMENT                                                                                                                                                                                                    PAGE 1 of 4
For the Year Ended   June 30, 2010


                                                                                                                                        Expenditures, Transfers and Contributions
                                                                                                      Maintenance and
                                                                                              Operation Expenditures (Exhibit C)                                                    Transfers To
                                                                                                                                                      General                General             Enterprise
                         Non-Revenue           Transfers from         Total Amount                               Per           Percent              Government             Government             Capital             Enterprise
                           Receipts             Other Funds             Available            Amount             Capita        of Average           Capital Projects        Debt Service           Projects            Operations         No.


                     $          118,693    $          1,301,560   $        631,910,578   $     567,250,707    $ 4,002.10           112.55      $           9,272,022   $       34,588,463    $                -   $       7,907,789            1
                                    -                       -               15,889,688          15,046,040      2,473.27            69.56                        -              1,098,811                     -                 -              2
                                174,786                     -               71,125,023          65,839,380      3,700.17           104.06                  2,556,850            6,461,968                     -                 -              3
                                    -                   665,601             23,105,557          20,723,692      3,162.52            88.94                    668,403            1,973,697                     -               8,494            4
                                    -                13,823,948            215,219,312         192,385,184      4,771.79           134.20                  9,206,529            8,566,890                     -           1,948,093            5

                                    -                 2,791,417            822,778,477         717,766,716       3,263.17           91.77                 25,920,338           61,920,022                     -                 -           6
                                    -                11,732,417             80,977,925          67,333,826       3,817.50          107.36                  2,561,228           10,483,019                     -                 -           7
                                    -                16,503,412             39,508,596          21,819,364       3,662.93          103.01                 15,216,553            2,502,124                     -                 -           8
                                    -                13,632,000            166,831,938         158,107,740       3,495.50           98.30                  6,105,855            3,271,718                     -             238,211         9
                                109,400                 109,400             25,631,613          23,590,053       4,024.89          113.19                        -                635,647                     -                 -          10

                                    -                   177,301            112,493,620          91,633,279       3,709.61          104.33                  3,816,560           15,297,884                     -                 -          11
                                239,268               4,671,733             72,792,547          64,810,759       5,534.12          155.64                    141,136            5,339,561                     -           2,352,601        12
                                    -                 1,559,891             39,299,172          36,984,480       4,422.79          124.38                     50,000            1,851,038                     -              69,726        13
                                    -                   904,224            102,712,173         101,273,810       4,422.13          124.36                    551,649            5,870,483                     -                 -          14
                                    -                       -               28,471,439          27,634,838       4,065.11          114.32                    523,696              792,798                     -                 -          15

                               1,840,024             19,981,297            555,378,882         501,767,814       3,466.48           97.49                 17,909,106           30,724,183                     -                 -          16
                                     -               10,744,436            136,717,515         119,186,643       2,541.50           71.48                  4,266,326           11,919,412                     -           1,909,354        17
                                     -                5,884,638             95,788,060          80,906,380       3,468.52           97.55                 14,211,827            1,696,116                     -                 -          18
                               2,049,185              8,410,000             30,058,979          17,166,221       2,357.31           66.30                  7,703,873            2,789,629                     -                 -          19
                                 125,463              9,518,197            276,040,543         239,160,848       3,304.64           92.94                  4,156,026           24,081,716                     -           1,570,935        20

                                     -                7,250,467            154,769,048         138,426,911       3,822.53          107.50                  3,266,892            7,979,379                  -              1,596,252        21
                                 161,180             15,222,559             67,500,327          50,547,730       3,603.74          101.35                 13,640,000            5,693,508                  -                    -          22
                                 340,000              2,961,976             58,505,034          57,681,839       3,886.54          109.30                        -              2,078,822                  -                    -          23
                                     -               13,611,927            737,491,539         649,795,049       3,558.75          100.08                 17,847,740           63,047,296                  -                    -          24
                               2,885,518             26,251,804            965,001,293         859,790,568       3,616.15          101.70                  4,909,666           70,473,972            1,924,433            5,587,383        25

                                 12,357               7,500,000             25,752,380          16,863,171       4,159.63          116.98                  1,842,385            8,617,327                     -                 -          26
                                 62,106              11,815,717            138,406,554         123,233,229       4,038.67          113.58                  7,628,036            9,179,837                     -                 -          27
                                    -                   146,215             37,510,886          33,926,724       2,855.54           80.31                     57,828            2,410,984                     -                 -          28
                                593,495               7,500,000            417,842,840         362,461,120       3,693.93          103.89                 13,612,620           23,823,794                     -             426,609        29
                                    -                 5,951,666             42,729,499          38,091,228       2,515.63           70.75                  3,227,101            1,637,919                     -                 -          30

                                     -                4,123,286            942,392,243         861,207,566       4,347.29          122.26                  5,387,520           51,563,966            1,358,580            8,151,381        31
                                     -                2,543,545            380,793,169         333,677,993       3,576.26          100.58                  2,154,665           32,777,968                  -              5,756,514        32
                                     -                      -               93,337,400          87,783,432       3,488.58           98.11                  1,534,500            3,622,759                  -                    -          33
                                     -                1,620,642             79,830,678          72,782,075       3,100.61           87.20                  2,932,719            3,944,793                  -                224,400        34
                               2,453,322             15,089,489            329,889,757         285,464,472       3,439.09           96.72                  9,099,832           11,536,608                  -                    -          35

                                    -                 6,005,066          1,588,459,668       1,362,391,437       3,136.18           88.20                 73,360,218          125,349,657                     -             523,036        36
                                  3,655               1,951,103             74,915,131          69,942,877       3,376.93           94.97                    630,574            3,940,794                     -              82,923        37
                                    -                   678,118             41,981,224          34,518,706       2,543.40           71.53                  5,336,860            1,402,437                     -                 -          38
                                269,702               5,356,648            108,268,508         105,361,280       3,993.59          112.31                  3,500,236           13,198,772                     -                 -          39

                     $        11,438,154   $        257,991,700   $      9,828,108,815   $   8,674,335,181    $ 3,555.77           100.00      $         294,807,369   $      674,145,771    $       3,283,013    $      38,353,701        39




                                                                                                                                                                                                                                                   3
                                                                                                                                                                                                                      COMPARATIVE
                                                                                                                                                                                                                            GENERAL
                                                                                                                                                                                                                   For the Year Ended
                                                                                                                        Revenue
                                                     Local Revenue                           From the Commonwealth                                         From the Federal Government
                                                       (Exhibit B)                                 (Exhibit B-1)                                                   (Exhibit B-1)

                                                                                                                                          Federal Pass-Through                       Direct Federal Aid
         Population                                          Per          Percent                           Per         Percent                        Per       Percent                       Per        Percent          Total
No.      (Note 1-B)         Locality       Amount           Capita      of Revenue       Amount            Capita     of Revenue       Amount        Capita    of Revenue       Amount        Capita    of Revenue        Revenue

                      County of:
     1      39,579      Accomack       $     44,601,193    $ 1,126.88      46.32     $    39,490,942   $     997.76      41.01     $    11,968,508   $ 302.39     12.43     $      231,229   $    5.84      0.24      $     96,291,872
     2      95,247      Albemarle           198,690,843      2,086.06      65.72          79,244,948         831.99      26.21          21,374,723     224.41      7.07          3,009,710       31.60      1.00           302,320,224
     3      16,885      Alleghany            23,993,738      1,421.03      43.99          24,129,669       1,429.08      44.24           6,303,965     373.35     11.56            117,845        6.98      0.22            54,545,217
     4      13,147      Amelia               13,847,808      1,053.27      43.00          13,732,799       1,044.52      42.64           4,560,694     346.89     14.16             65,368        4.97      0.20            32,206,669
     5      32,839      Amherst              32,315,933        984.07      41.82          36,166,526       1,101.33      46.80           8,737,787     266.08     11.31             60,517        1.84      0.08            77,280,763

     6      14,649      Appomattox           13,345,296        911.00      37.93          18,194,208       1,242.00      51.72           3,613,959     246.70     10.27             26,885        1.84      0.08             35,180,348
     7     212,038      Arlington           889,790,459      4,196.38      81.36         146,752,033         692.10      13.42          38,753,859     182.77      3.54         18,301,039       86.31      1.67          1,093,597,390
     8      72,114      Augusta              70,544,431        978.24      42.38          72,497,263       1,005.32      43.56          21,080,119     292.32     12.67          2,315,842       32.11      1.39            166,437,655
     9       4,745      Bath                 11,926,198      2,513.25      69.86           3,534,178         744.77      20.70           1,306,585     275.34      7.65            305,105       64.30      1.79             17,072,066
    10      66,856      Bedford              75,108,227      1,123.43      47.77          64,889,948         970.59      41.27          16,397,154     245.26     10.43            836,191       12.51      0.53            157,231,520

    11       7,121      Bland                 7,800,720      1,095.38      44.65           7,912,041       1,111.01      45.29           1,718,197     241.27      9.83             39,420        5.54      0.23            17,470,378
    12      33,299      Botetourt            38,773,006      1,164.38      48.36          34,931,085       1,049.00      43.57           6,352,266     190.76      7.92            113,124        3.40      0.14            80,169,481
    13      18,505      Brunswick            14,218,930        768.40      35.15          19,931,647       1,077.12      49.27           6,302,143     340.57     15.58                -           -         -              40,452,720
    14      24,592      Buchanan             48,317,219      1,964.77      52.71          31,507,905       1,281.23      34.38          11,832,800     481.17     12.91                762        0.03      0.00            91,658,686
    15      16,814      Buckingham           16,345,765        972.14      42.02          17,698,327       1,052.58      45.50           4,854,599     288.72     12.48                -           -         -              38,898,691

    16      53,237      Campbell             51,017,792        958.31      39.33          63,380,403       1,190.53      48.86          14,965,493     281.11     11.54            347,382        6.53      0.27           129,711,070
    17      28,245      Caroline             36,380,214      1,288.01      50.32          29,101,000       1,030.30      40.25           6,752,507     239.07      9.34             68,570        2.43      0.09            72,302,291
    18      30,300      Carroll              34,484,619      1,138.11      44.00          33,785,261       1,115.03      43.10          10,099,592     333.32     12.89             11,186        0.37      0.01            78,380,658
    19       6,992      Charles City         10,829,704      1,548.82      51.17           7,877,516       1,126.61      37.22           2,386,243     341.27     11.27             70,843       10.13      0.33            21,164,306
    20      12,672      Charlotte            12,246,889        966.44      30.97          17,744,935       1,400.30      44.88           9,542,603     753.03     24.13              8,274        0.65      0.02            39,542,701

    21     307,594      Chesterfield        506,531,794      1,646.75      52.92         369,645,204       1,201.73      38.62          76,998,056     250.32      8.04          4,069,374       13.23      0.43           957,244,428
    22      14,471      Clarke               21,651,466      1,496.16      56.56          13,868,263         958.32      36.23           2,753,253     190.26      7.19              6,166        0.43      0.02            38,279,148
    23       5,211      Craig                 4,929,401        946.03      34.80           7,024,134       1,348.04      49.58           2,146,998     412.04     15.16             65,393       12.55      0.46            14,165,926
    24      47,938      Culpeper             62,432,307      1,302.34      49.80          47,830,667         997.75      38.16          15,073,792     314.44     12.02             19,828        0.41      0.02           125,356,594
    25       9,995      Cumberland           11,867,818      1,187.34      40.18          13,133,728       1,313.99      44.47           4,534,715     453.68     15.35                -           -         -              29,536,261

    26       16,479 # Dickenson               21,474,289     1,303.14      40.84          23,665,705       1,436.12      45.01           7,426,892     450.69     14.12             15,000        0.91      0.03             52,581,886
    27       27,209   Dinwiddie               33,729,724     1,239.64      43.16          36,151,271       1,328.63      46.26           8,128,098     298.72     10.40            141,078        5.18      0.18             78,150,171
    28       11,003   Essex                   14,756,326     1,341.14      47.86          12,033,370       1,093.66      39.03           4,021,549     365.50     13.04             23,015        2.09      0.07             30,834,260
    29    1,036,473   Fairfax              3,353,814,401     3,235.80      75.29         787,685,994         759.97      17.68         215,355,446     207.78      4.83         97,501,838       94.07      2.19          4,454,357,679
    30       67,702   Fauquier               146,413,788     2,162.61      65.48          61,949,248         915.02      27.70          15,077,682     222.71      6.74            173,987        2.57      0.08            223,614,705

    31      15,418      Floyd                14,238,558        923.47      42.28          15,433,342       1,000.97      45.83           3,988,562     258.69     11.84             16,749        1.09      0.05            33,677,211
    32      26,652      Fluvanna             29,360,655      1,101.64      47.07          27,016,148       1,013.67      43.31           5,991,941     224.82      9.61             12,249        0.46      0.02            62,380,993
    33      53,450      Franklin             60,361,400      1,129.30      46.24          54,322,803       1,016.32      41.61          15,786,586     295.35     12.09             74,881        1.40      0.06           130,545,670
    34      75,341      Frederick           110,972,171      1,472.93      51.96          82,997,000       1,101.61      38.86          19,579,071     259.87      9.17             13,767        0.18      0.01           213,562,009
    35      16,648      Giles                21,892,098      1,314.97      45.96          20,690,906       1,242.82      43.44           5,028,389     302.03     10.56             23,327        1.40      0.05            47,634,720

    36      36,647   Gloucester              47,604,409      1,299.00      49.19          39,702,010       1,083.37      41.03           9,372,785     255.76      9.69             91,623        2.50      0.09            96,770,827
    37      21,441   Goochland               37,113,870      1,731.00      69.73          12,915,874         602.40      24.27           3,197,749     149.14      6.01                -           -         -              53,227,493
    38      16,243   Grayson                 14,597,243        898.67      37.47          18,252,111       1,123.68      46.85           6,099,578     375.52     15.66             12,101        0.74      0.03            38,961,033
    39      18,112 # Greene                         -             -          -                   -              -          -                   -          -         -                  -           -         -                     -
    40      12,450   Greensville             11,656,651        936.25      36.26          15,686,943       1,259.96      48.79           4,797,191     385.31     14.92              8,131        0.65      0.03            32,148,916

    41      36,082      Halifax              40,369,582      1,118.83      38.91          49,041,388       1,359.17      47.27          14,253,954     395.04     13.74             78,321        2.17      0.08           103,743,245
    42      98,624      Hanover             172,846,688      1,752.58      56.61         113,732,965       1,153.19      37.25          17,044,196     172.82      5.58          1,681,705       17.05      0.55           305,305,554
    43     296,490      Henrico             540,148,517      1,821.81      56.52         340,693,945       1,149.09      35.65          64,283,301     216.81      6.73         10,484,096       35.36      1.10           955,609,859
    44      53,795      Henry                43,721,875        812.75      37.22          58,959,648       1,096.00      50.19          14,714,339     273.52     12.52             87,511        1.63      0.07           117,483,373
    45       2,273      Highland              3,909,458      1,720.33      51.60           2,973,276       1,308.37      39.25             656,364     288.83      8.66             37,060       16.31      0.49             7,576,158

    46      34,977 # Isle of Wight                  -             -          -                   -              -          -                   -          -         -                  -           -         -                     -
    47      63,696   James City             145,860,876      2,289.96      66.98          58,799,505         923.13      27.00          12,928,520     202.97      5.94            171,913        2.70      0.08           217,760,814
    48       6,675   King & Queen            11,857,948      1,776.39      54.11           7,591,189       1,137.21      34.64           2,374,973     355.79     10.84             91,387       13.69      0.42            21,915,497
    49      23,891   King George             34,690,113      1,452.01      52.71          24,781,247       1,037.26      37.65           6,209,818     259.92      9.44            133,263        5.58      0.20            65,814,441
    50      16,184   King William            20,844,144      1,287.94      51.38          16,828,077       1,039.79      41.48           2,804,847     173.31      6.91             88,978        5.50      0.22            40,566,046



4
                     REPORT                                                                                                                                                                                                         EXHIBIT A
                     GOVERNMENT                                                                                                                                                                                                    PAGE 2 of 4
For the Year Ended   June 30, 2010

                                                                                                                                        Expenditures, Transfers and Contributions
                                                                                                      Maintenance and
                                                                                              Operation Expenditures (Exhibit C)                                                    Transfers To
                                                                                                                                                      General                General             Enterprise
                         Non-Revenue           Transfers from         Total Amount                               Per           Percent              Government             Government             Capital             Enterprise
                           Receipts             Other Funds             Available            Amount             Capita        of Average           Capital Projects        Debt Service           Projects            Operations         No.


                     $               -     $          7,723,209   $        104,015,081   $      87,015,646    $ 2,198.51            74.93      $             575,535   $       12,008,434    $          20,616    $         286,143            1
                                     -                1,009,718            303,329,942         279,089,016      2,930.16            99.86                  3,018,668           17,423,881                  -                    -              2
                                     -                      -               54,545,217          49,885,602      2,954.47           100.69                  2,001,916            2,363,137                  -                    -              3
                                     -                   96,444             32,303,113          29,025,022      2,207.65            75.24                  1,799,222              839,444                  -                    -              4
                                     -                7,043,780             84,324,543          71,057,615      2,163.82            73.75                 11,025,847            4,811,679                  -                    -              5

                                     -                1,772,803             36,953,151          32,579,395       2,223.99           75.80                  1,277,833            1,702,823                     -                    -        6
                               1,293,837                365,245          1,095,256,472         929,309,519       4,382.75          149.37                 34,908,659           84,072,843                     -                    -        7
                                     -                1,332,104            167,769,759         155,087,131       2,150.59           73.30                  4,811,387            8,631,996                     -                    -        8
                                     -                  109,478             17,181,544          16,373,114       3,450.36          117.59                     44,901              468,704                     -                    -        9
                                 711,945                    -              157,943,465         141,136,720       2,111.05           71.95                    723,951           11,806,317                     -                    -       10

                                    -                       -               17,470,378          16,891,581       2,371.92           80.84                    744,298              446,279                  -                312,079        11
                                    -                       -               80,169,481          76,148,062       2,286.77           77.94                  1,014,166            4,859,526                  -                    -          12
                                    -                    44,500             40,497,220          37,797,948       2,042.62           69.62                    915,897            1,288,331                  -                    -          13
                                    -                       -               91,658,686          80,142,611       3,258.91          111.07                  8,668,690            1,581,334            1,182,479                  -          14
                                405,000                     -               39,303,691          35,190,907       2,092.93           71.33                    145,000            1,866,657                  -                    -          15

                                    -                   757,213            130,468,283         122,099,729       2,293.50           78.17                  1,489,083            5,614,596                  -                    -          16
                                    -                 1,618,607             73,920,898          64,704,578       2,290.81           78.07                  1,643,357            5,089,691                  -                 19,625        17
                                    -                       -               78,380,658          73,888,983       2,438.60           83.11                    919,373            4,174,649            1,000,000            1,000,000        18
                                118,908                     -               21,283,214          20,287,686       2,901.47           98.89                    497,777            1,259,448                  -                307,085        19
                                    -                       -               39,542,701          38,052,564       3,002.83          102.34                        -                882,174                  -                    -          20

                                276,812               5,239,814            962,761,054         848,213,069       2,757.57           93.98                 34,265,406           68,002,861               93,263              221,892        21
                                    -                    77,700             38,356,848          33,449,900       2,311.45           78.78                  1,111,282            3,616,212                  -                    -          22
                                    -                       -               14,165,926          13,004,017       2,495.67           85.06                        240              798,719                  -                    -          23
                                    -                12,373,755            137,730,349         117,929,398       2,460.02           83.84                        -              9,150,767                  -                846,096        24
                                    -                 6,351,029             35,887,290          27,835,903       2,784.90           94.91                        -              7,774,000                  -                    -          25

                                     -                      -               52,581,886          53,075,023       3,220.79          109.77                        -                872,769                     -             651,046        26
                                     -                1,017,394             79,167,565          66,813,290       2,455.52           83.69                  2,889,175            7,544,198                     -                 -          27
                                     -                      -               30,834,260          28,360,763       2,577.58           87.85                    127,244            2,036,803                     -                 -          28
                              90,988,733             17,828,400          4,563,174,812       3,892,578,079       3,755.60          128.00                 64,492,100          302,283,734                     -          34,065,026        29
                                     -                  151,865            223,766,570         205,346,005       3,033.07          103.37                    415,920           14,704,166                     -              59,586        30

                                     -                      -               33,677,211          30,891,742       2,003.56           68.28                    251,263            2,218,993                     -                    -       31
                                     -               23,498,607             85,879,600          57,603,254       2,161.33           73.66                 18,916,488           11,229,547                     -                    -       32
                                     -                3,425,202            133,970,872         120,592,134       2,256.15           76.89                  5,504,713            4,621,790                     -                    -       33
                                      75                134,251            213,696,335         195,567,030       2,595.75           88.47                        -             17,212,020                     -                    -       34
                                     -                1,151,442             48,786,162          45,530,270       2,734.81           93.21                  1,408,185            2,358,889                     -                    -       35

                                    -                       -               96,770,827          88,884,958       2,425.44           82.66                    180,230            5,397,393                     -             500,000        36
                                159,404                 438,154             53,825,051          49,164,645       2,293.05           78.15                  5,251,605            4,150,283                     -             468,154        37
                                    -                       -               38,961,033          36,874,049       2,270.12           77.37                  2,937,841            2,712,923                     -             328,797        38
                                    -                       -                      -                   -              -               -                          -                    -                       -                 -          39
                                 70,720                 496,000             32,715,636          21,267,629       1,708.19           58.22                        -              3,351,978                     -               7,844        40

                                 173,000                    -              103,916,245          97,613,673       2,705.33           92.20                    104,652            7,675,454                  -                    -          41
                                 190,384              3,849,781            309,345,719         279,915,239       2,838.20           96.73                  3,063,778           20,445,594               58,000              142,703        42
                              20,217,041              4,000,000            979,826,900         880,674,203       2,970.33          101.23                 24,923,498           66,155,774                  -                    -          43
                               2,008,631                    -              119,492,004         107,417,407       1,996.78           68.05                  5,510,341            3,474,700                  -                    -          44
                                     -                  109,867              7,686,025           6,614,787       2,910.78           99.20                    892,792                  -                    -                    -          45

                                     -                      -                      -                   -              -               -                          -                    -                    -                       -       46
                                     -                1,000,000            218,760,814         189,693,565       2,978.12          101.50                  6,101,010           25,680,625                  -                       -       47
                                     -                      -               21,915,497          18,315,941       2,743.84           93.51                    454,942              694,343                  -                       -       48
                                     -                7,065,773             72,880,214          57,535,871       2,408.25           82.08                  6,791,419            6,749,985              365,507                     -       49
                                     -                  267,987             40,834,033          35,804,803       2,212.34           75.40                    267,897            3,566,149                  -                       -       50



                                                                                                                                                                                                                                                   5
                                                                                                                                                                                                                         COMPARATIVE
                                                                                                                                                                                                                               GENERAL
                                                                                                                                                                                                                      For the Year Ended
                                                                                                                           Revenue
                                                        Local Revenue                           From the Commonwealth                                         From the Federal Government
                                                          (Exhibit B)                                 (Exhibit B-1)                                                   (Exhibit B-1)

                                                                                                                                             Federal Pass-Through                       Direct Federal Aid
         Population                                             Per          Percent                           Per         Percent                        Per       Percent                       Per        Percent          Total
No.      (Note 1-B)          Locality         Amount           Capita      of Revenue       Amount            Capita     of Revenue       Amount        Capita    of Revenue       Amount        Capita    of Revenue        Revenue

                      County of:
    51      11,790      Lancaster        $      19,166,781    $ 1,625.64      64.72     $     7,335,416   $     622.16      24.77     $     3,024,446   $ 256.52     10.21     $       90,564   $     7.68     0.31      $      29,617,207
    52      25,595      Lee                     14,356,526        560.91      22.80          35,857,331       1,400.95      56.95          11,062,039     432.19     17.57          1,686,443        65.89     2.68             62,962,339
    53     298,113      Loudoun                975,210,655      3,271.28      74.63         255,185,432         856.00      19.53          63,102,908     211.67      4.83         13,217,008        44.34     1.01          1,306,716,003
    54      32,926      Louisa                  59,302,618      1,801.09      64.75          25,184,656         764.89      27.50           7,082,187     215.09      7.73             21,228         0.64     0.02             91,590,689
    55      13,268      Lunenburg                9,881,022        744.75      33.59          14,966,495       1,128.05      50.87           4,530,074     341.44     15.40             41,902         3.16     0.14             29,419,493

    56      13,950   Madison                    16,319,872      1,169.86      51.41          12,665,147         907.88      39.90           2,674,230     191.70      8.42             85,799         6.15     0.27            31,745,048
    57       9,501   Mathews                    13,652,876      1,436.95      55.24           8,501,270         894.75      34.39           2,555,493     268.96     10.34              7,587         0.80     0.03            24,717,226
    58      32,304 # Mecklenburg                32,257,666        998.57      38.08          41,390,335       1,281.28      48.86          10,918,022     337.98     12.89            138,152         4.28     0.16            84,704,175
    59      10,412   Middlesex                  16,249,119      1,560.68      61.36           7,783,963         747.63      29.39           2,442,401     234.59      9.22              7,662         0.74     0.03            26,483,145
    60      91,395   Montgomery                 85,630,979        936.93      48.64          69,722,476         762.87      39.60          20,701,942     226.51     11.76              6,417         0.07     0.00           176,061,814

    61      15,519      Nelson                  24,711,009      1,592.35      59.66          13,261,675         854.57      32.02           3,379,392     217.76      8.16             66,866         4.31     0.16            41,418,942
    62      17,857      New Kent                28,751,542      1,610.08      56.98          17,969,596       1,006.29      35.62           3,733,867     209.10      7.40                -            -        -              50,455,005
    63      13,380      Northampton             21,538,913      1,609.75      50.23          14,766,537       1,103.60      34.44           6,212,760     464.32     14.49            362,638        27.10     0.85            42,880,848
    64      13,401      Northumberland          20,587,670      1,536.22      65.45           8,282,828         618.05      26.33           2,575,492     192.18      8.19             10,357         0.77     0.03            31,456,347
    65      15,893      Nottoway                12,120,513        762.62      32.57          18,562,449       1,167.95      49.88           6,489,113     408.30     17.44             45,030         2.83     0.12            37,217,105

    66      33,885      Orange                  44,498,776      1,313.24      51.36          32,608,172         962.33      37.64           8,064,250     237.99      9.31          1,466,781        43.29     1.69            86,637,979
    67      24,175      Page                    25,324,850      1,047.58      43.81          26,150,521       1,081.73      45.24           6,225,418     257.52     10.77             98,799         4.09     0.17            57,799,588
    68      19,469      Patrick                 15,892,727        816.31      37.21          21,039,190       1,080.66      49.26           5,712,328     293.41     13.37             65,494         3.36     0.15            42,709,739
    69      62,713      Pittsylvania            46,817,976        746.54      31.04          77,302,239       1,232.63      51.25          25,046,007     399.37     16.61          1,656,200        26.41     1.10           150,822,422
    70      28,106      Powhatan                39,215,164      1,395.28      53.33          28,685,535       1,020.63      39.01           5,637,227     200.57      7.67                -            -        -              73,537,926

    71      21,504      Prince Edward           18,465,441        858.71      39.24          21,830,966       1,015.21      46.39           6,697,321     311.45     14.23             66,672         3.10     0.14             47,060,400
    72      38,393      Prince George           40,888,931      1,065.00      40.42          47,129,109       1,227.53      46.59           9,568,944     249.23      9.46          3,580,340        93.25     3.54            101,167,324
    73     386,934      Prince William         816,308,000      2,109.68      57.02         477,436,000       1,233.90      33.35         103,315,000     267.01      7.22         34,436,000        89.00     2.41          1,431,495,000
    74      34,167      Pulaski                 45,003,693      1,317.19      43.50          41,654,839       1,219.17      40.26          16,782,593     491.20     16.22             14,359         0.42     0.01            103,455,484
    75       7,066 #    Rappahannock            13,768,283      1,948.47      66.11           5,682,785         804.22      27.29           1,294,897     183.25      6.22             79,481        11.25     0.38             20,825,446

    76       9,797      Richmond                 9,618,392        981.74      40.94          11,489,482       1,172.72      48.90           2,363,381     241.23     10.06             25,281         2.58     0.11            23,496,536
    77      92,991      Roanoke                150,558,220      1,619.06      54.45         104,305,832       1,121.68      37.72          21,534,669     231.58      7.79             98,143         1.06     0.04           276,496,864
    78      21,905      Rockbridge              34,269,906      1,564.45      55.63          21,503,686         981.66      34.91           5,747,250     262.37      9.33             83,352         3.81     0.14            61,604,194
    79      75,962      Rockingham              90,857,153      1,196.08      47.46          81,903,580       1,078.22      42.79          18,278,119     240.62      9.55            380,881         5.01     0.20           191,419,733
    80      29,442 #    Russell                 26,761,093        908.93      35.92          37,060,319       1,258.74      49.74          10,689,063     363.05     14.35                -            -        -              74,510,475

    81      24,298 # Scott                      18,169,345        747.79      28.57          34,775,036       1,431.22      54.67           8,953,620     368.50     14.08          1,706,363        70.23     2.68            63,604,364
    82      41,535   Shenandoah                 43,449,782      1,046.10      46.14          40,502,538         975.15      43.01          10,060,131     242.21     10.68            165,737         3.99     0.18            94,178,188
    83      32,091   Smyth                      30,565,296        952.45      35.76          42,660,422       1,329.34      49.91          12,243,516     381.52     14.32              1,575         0.05     0.00            85,470,809
    84      18,620   Southampton                20,742,680      1,114.01      39.61          25,110,726       1,348.60      47.95           6,449,476     346.38     12.32             63,966         3.44     0.12            52,366,848
    85     121,809   Spotsylvania              193,473,993      1,588.34      51.39         147,240,040       1,208.78      39.11          33,532,152     275.29      8.91          2,230,713        18.31     0.59           376,476,898

    86     125,892      Stafford               227,573,098      1,807.69      55.06         155,655,188       1,236.42      37.66          11,292,571      89.70      2.73         18,805,173       149.38     4.55           413,326,030
    87       7,164      Surry                   19,366,772      2,703.39      68.46           6,406,514         894.28      22.65           2,443,333     341.06      8.64             71,270         9.95     0.25            28,287,889
    88      12,215      Sussex                  17,282,254      1,414.87      48.42          13,797,991       1,129.62      38.66           4,509,635     369.20     12.63            102,064         8.36     0.29            35,691,944
    89      44,538      Tazewell                45,386,807      1,019.06      40.02          54,323,081       1,219.70      47.89          13,690,994     307.40     12.07             23,522         0.53     0.02           113,424,404
    90      36,472      Warren                  47,244,938      1,295.36      51.33          36,094,612         989.64      39.22           8,641,755     236.94      9.39             52,485         1.44     0.06            92,033,790

    91      54,443   Washington                 54,902,579      1,008.43      44.47          55,609,705       1,021.42      45.04          12,892,430     236.80     10.44             58,845         1.08     0.05           123,463,559
    92      17,515   Westmoreland               21,582,698      1,232.21      53.47          13,985,572         798.47      34.65           4,782,365     273.04     11.85             16,118         0.92     0.04            40,366,753
    93      41,638   Wise                       40,603,899        975.16      35.37          54,525,042       1,309.50      47.49          19,534,309     469.15     17.01            147,921         3.55     0.13           114,811,171
    94      28,029 # Wythe                      32,899,732      1,173.78      42.63          33,964,439       1,211.76      44.01          10,265,935     366.26     13.30             36,291         1.29     0.05            77,166,397
    95      65,964   York                      120,026,070      1,819.58      53.57          76,900,154       1,165.80      34.33          15,731,029     238.48      7.02         11,378,064       172.49     5.08           224,035,317

    95    5,443,082           Total      $   10,885,482,863   $ 1,999.87      60.69     $ 5,474,677,516   $ 1,005.80        30.52     $ 1,341,996,525   $ 246.55      7.48     $ 233,751,576    $ 42.94        1.30      $ 17,935,908,480




6
                     REPORT                                                                                                                                                                                                          EXHIBIT A
                     GOVERNMENT                                                                                                                                                                                                     PAGE 3 of 4
For the Year Ended   June 30, 2010


                                                                                                                                         Expenditures, Transfers and Contributions
                                                                                                       Maintenance and
                                                                                               Operation Expenditures (Exhibit C)                                                    Transfers To
                                                                                                                                                       General                General             Enterprise
                         Non-Revenue           Transfers from         Total Amount                                Per           Percent              Government             Government             Capital             Enterprise
                           Receipts             Other Funds             Available            Amount              Capita        of Average           Capital Projects        Debt Service           Projects            Operations         No.


                     $               -     $          3,652,597   $         33,269,804   $       26,151,918    $ 2,218.09            75.60      $                 -     $        1,453,990    $             -      $                -       51
                                 192,945                    -               63,155,284           61,107,217      2,387.46            81.37                    267,537            2,042,081                  -                       -       52
                               6,601,577            103,978,409          1,417,295,989        1,121,642,209      3,762.47           128.23                118,023,718          123,854,827                  -                       -       53
                                     -                3,767,683             95,358,372           80,725,528      2,451.73            83.56                  8,799,902            2,077,517            2,264,250                     -       54
                                     -                1,387,250             30,806,743           28,357,656      2,137.36            72.84                     54,852            2,461,318                  -                       -       55

                                239,858               1,546,781             33,531,687          30,097,640        2,157.50           73.53                  5,263,795            1,684,944                     -                    -       56
                                    -                       -               24,717,226          22,383,135        2,355.79           80.29                     11,169            1,781,665                     -                    -       57
                                    -                       -               84,704,175          75,655,776        2,342.01           79.82                 16,509,237              950,185                     -                    -       58
                                    -                 1,233,584             27,716,729          22,893,223        2,198.83           74.94                        -              3,441,542                     -                    -       59
                                    -                22,561,202            198,623,016         154,837,078        1,694.15           57.74                 22,001,745           17,439,840                     -                    -       60

                                    -                   903,546             42,322,488          35,402,377        2,281.30           77.75                  2,060,166            3,327,675                     -             111,367        61
                                    -                    19,466             50,474,471          40,759,739        2,282.53           77.79                  4,777,788            4,937,582                     -           3,918,971        62
                                 79,232                     -               42,960,080          38,660,207        2,889.33           98.47                    122,726            3,836,651                     -              26,107        63
                                    -                       -               31,456,347          28,036,935        2,092.08           71.30                    115,894            2,966,859                     -             176,833        64
                                    -                       -               37,217,105          34,742,844        2,186.02           74.50                  2,711,447              962,444                     -                 -          65

                                    -                       -               86,637,979          76,447,913        2,256.12           76.89                    706,088            6,972,769                     -             524,462        66
                                 23,725               1,987,915             59,811,228          55,218,388        2,284.14           77.85                  2,246,943            5,101,331                     -                 -          67
                                    -                   268,968             42,978,707          38,631,226        1,984.25           67.63                  4,208,885            2,740,203                     -                 -          68
                                515,563              30,929,765            182,267,750         137,430,794        2,191.41           74.69                 12,754,174           29,504,378                     -                 -          69
                                    -                       -               73,537,926          65,171,124        2,318.79           79.03                    900,000            6,988,166                     -           1,582,488        70

                                 13,516                 128,000             47,201,916           44,468,997       2,067.96           70.48                    612,864            1,829,980                     -             854,103        71
                                    -                11,769,496            112,936,820           89,200,170       2,323.32           79.18                    602,895           19,391,224                     -                 -          72
                                291,000              24,091,000          1,455,877,000        1,241,207,000       3,207.80          109.33                 44,276,000          141,099,000                     -                 -          73
                                    -                 7,522,107            110,977,591           93,907,866       2,748.53           93.67                  7,466,184           11,032,436                     -             134,388        74
                                  2,999                     -               20,828,445           19,825,287       2,805.64           95.62                      3,912              628,064                     -                 -          75

                                    -                 3,565,995             27,062,531          24,888,752        2,540.38           86.58                  1,344,575              152,410                     -                 -          76
                                 11,115                 307,279            276,815,258         241,969,967        2,602.08           88.68                 10,976,930           19,740,382                     -                 -          77
                                    -                   242,697             61,846,891          56,544,046        2,581.28           87.97                    244,563            4,558,554                     -             185,600        78
                                    -                 6,757,182            198,176,915         170,191,135        2,240.47           76.36                 10,979,350           12,484,835                     -                 -          79
                                306,975                     -               74,817,450          72,067,517        2,447.74           83.42                    669,217            2,504,631                     -                 -          80

                                    -                       -               63,604,364          60,530,569        2,491.22           84.90                  1,646,127              188,553                     -                 -          81
                                452,301               1,309,072             95,939,561          90,309,929        2,174.32           74.10                      2,285            6,306,145                     -                 -          82
                                 91,423                     -               85,562,232          81,711,050        2,546.20           86.78                    762,879            1,309,260                     -             519,581        83
                                    -                    71,595             52,438,443          48,304,148        2,594.23           88.42                    561,028            2,676,483                     -             887,916        84
                                    -                   233,859            376,710,757         334,927,447        2,749.62           93.71                  1,861,904           39,560,757                     -                 -          85

                                313,862                 129,427            413,769,319         372,987,885        2,962.77          100.98                  7,452,978           40,623,230                     -                 -          86
                                    -                       -               28,287,889          26,099,014        3,643.14          124.16                  1,396,885            2,118,234                     -             135,000        87
                                    -                 1,655,839             37,347,783          32,531,072        2,663.26           90.77                  2,270,068            1,781,565                     -                 -          88
                                    -                 4,063,100            117,487,504         109,471,713        2,457.93           83.77                  9,089,121            1,731,903                     -                 -          89
                                403,054               8,603,735            101,040,579          80,097,522        2,196.12           74.85                 20,929,555           13,033,442                     -                 -          90

                                    -                 1,352,665            124,816,224         116,670,704        2,142.97           73.04                  3,676,719            1,896,518              300,000                  -          91
                                    -                    11,634             40,378,387          39,643,156        2,263.33           77.14                     24,936              869,190                  -                  5,546        92
                                    -                 1,358,295            116,169,466         108,173,114        2,597.94           88.54                  4,236,990            1,807,179              735,320              275,000        93
                                    -                 4,376,749             81,543,146          71,089,877        2,536.30           86.44                  5,185,007            3,214,380                  -                460,312        94
                                584,692               1,172,000            225,792,009         207,217,838        3,141.40          107.06                  4,520,771           10,454,664            2,019,349                  -          95

                     $       126,738,327   $        361,309,014   $     18,423,955,821   $   15,970,718,778    $ 2,934.13           100.00      $         604,417,390   $    1,341,191,598    $       8,038,784    $      49,013,750        95




                                                                                                                                                                                                                                                  7
                                                                                                                                                                                                                            COMPARATIVE
                                                                                                                                                                                                                                  GENERAL
                                                                                                                                                                                                                         For the Year Ended

                                                                                                                             Revenue
                                                        Local Revenue                             From the Commonwealth                                           From the Federal Government
                                                          (Exhibit B)                                   (Exhibit B-1)                                                     (Exhibit B-1)

                                                                                                                                               Federal Pass-Through                        Direct Federal Aid
         Population                                                Per         Percent                           Per         Percent                        Per       Percent                        Per        Percent          Total
No.      (Note 1-B)         Locality          Amount              Capita     of Revenue       Amount            Capita     of Revenue       Amount        Capita    of Revenue        Amount        Capita    of Revenue        Revenue

                      Town of:
     1       7,780      Abingdon         $       9,219,062    $ 1,184.97        80.76     $     1,955,799   $     251.39      17.13     $           -     $      -         -      $      241,050   $ 30.98        2.11      $     11,415,911
     2       6,619      Ashland                  5,202,511        786.00        70.34           2,137,848         322.99      28.90              40,622         6.14      0.55            15,728      2.38        0.21             7,396,709
     3       4,856      Big Stone Gap            3,205,069        660.02        68.45           1,173,894         241.74      25.07                 -            -         -             303,614     62.52        6.48             4,682,577
     4      39,573      Blacksburg              20,612,380        520.87        71.61           5,235,371         132.30      18.19           2,935,176        74.17     10.20               -         -           -              28,782,927
     5       3,675      Blackstone               2,537,522        690.48        67.55           1,173,060         319.20      31.23              46,051        12.53      1.23               -         -           -               3,756,633

     6       5,078      Bluefield                4,017,535          791.16      72.75           1,190,231         234.39      21.55             314,495        61.93      5.70               -          -          -               5,522,261
     7       5,203      Bridgewater              2,243,589          431.21      69.53             931,065         178.95      28.86               9,059         1.74      0.28            42,876       8.24       1.33             3,226,589
     8       4,317      Chincoteague             2,966,720          687.22      73.14           1,009,998         233.96      24.90              73,817        17.10      1.82             5,621       1.30       0.14             4,056,156
     9      16,947      Christiansburg          17,981,719        1,061.06      76.10           4,806,010         283.59      20.34              31,806         1.88      0.13           810,657      47.83       3.43            23,630,192
    10       4,289 #    Clifton Forge            1,536,985          358.36      57.04           1,132,431         264.03      42.03                 -            -         -              25,000       5.83       0.93             2,694,416

    11       3,228 # Colonial Beach               4,692,255       1,453.61      47.80           3,729,821       1,155.46      37.99           1,251,107       387.58     12.74           143,890      44.58       1.47             9,817,073
    12       9,664   Culpeper                     9,306,080         962.96      81.19           2,155,523         223.05      18.81                 -            -         -                 -          -          -              11,461,603
    13       4,937   Dumfries                     3,294,371         667.28      84.26             565,518         114.55      14.46              49,946        10.12      1.28               -          -          -               3,909,835
    14       6,845   Farmville                    5,950,832         869.37      52.81           3,329,432         486.40      29.55              44,863         6.55      0.40         1,943,759     283.97      17.25            11,268,886
    15      13,589   Front Royal                  6,596,231         485.41      70.38           2,747,117         202.16      29.31                 -            -         -              29,295       2.16       0.31             9,372,643

    16      21,655      Herndon                 27,686,834        1,278.54      85.97           3,825,462         176.65      11.88             418,249        19.31      1.30           276,098      12.75       0.86            32,206,643
    17      28,311      Leesburg                34,293,251        1,211.30      81.74           7,420,529         262.11      17.69             238,104         8.41      0.57             2,943       0.10       0.01            41,954,827
    18       4,871      Luray                    2,967,361          609.19      70.83           1,181,223         242.50      28.20              37,763         7.75      0.90             2,907       0.60       0.07             4,189,254
    19       6,349      Marion                   3,000,135          472.54      63.72           1,626,230         256.14      34.54                  28         0.00      0.00            81,896      12.90       1.74             4,708,289
    20       4,123      Orange                   2,691,730          652.86      67.95           1,263,818         306.53      31.90               5,739         1.39      0.14               -          -          -               3,961,287

    21       9,473 # Pulaski                      4,661,953         492.13      63.29           2,620,263         276.60      35.57              84,089         8.88      1.14               -          -          -               7,366,305
    22       3,584   Purcellville                 7,890,507       2,201.59      86.99           1,058,896         295.45      11.67             114,992        32.08      1.27             6,425       1.79       0.07             9,070,820
    23       4,144   Richlands                    3,895,127         939.94      78.20             925,612         223.36      18.58             160,172        38.65      3.22               -          -          -               4,980,911
    24       4,066   Rocky Mount                  3,707,629         911.86      67.86           1,756,198         431.92      32.14                 -            -         -                 -          -          -               5,463,827
    25       6,324   Smithfield                   5,217,051         824.96      71.62           1,656,576         261.95      22.74             411,184        65.02      5.64               -          -          -               7,284,811

    26       8,491      South Boston             4,654,893          548.21      58.33           3,270,780         385.21      40.99              54,445         6.41      0.68               -          -          -               7,980,118
    27       4,403      South Hill               5,875,535        1,334.44      77.23           1,720,331         390.72      22.61              11,647         2.65      0.15               -          -          -               7,607,513
    28       4,017      Strasburg                3,372,660          839.60      78.46             814,262         202.70      18.94             111,456        27.75      2.59               -          -          -               4,298,378
    29       4,206      Tazewell                 2,211,999          525.92      63.21           1,287,306         306.06      36.79                 -            -         -                 -          -          -               3,499,305
    30      14,453      Vienna                  17,216,474        1,191.20      82.75           3,116,282         215.61      14.98             473,564        32.77      2.28               -          -          -              20,806,320

    31       7,782   Vinton                       5,199,775         668.18      72.97           1,926,612         247.57      27.03                 -            -         -                 -          -          -               7,126,387
    32       6,670   Warrenton                    7,233,292       1,084.45      71.26           2,914,059         436.89      28.71               3,264         0.49      0.03               -          -          -              10,150,615
    33       2,866 # West Point                   6,373,605       2,223.87      52.81           5,121,294       1,786.91      42.43             574,747       200.54      4.76               -          -          -              12,069,646
    34       3,255   Wise                         3,140,692         964.88      78.03             780,048         239.65      19.38             104,237        32.02      2.59               -          -          -               4,024,977
    35       3,952   Woodstock                    3,443,079         871.22      77.02           1,021,115         258.38      22.84               6,414         1.62      0.14               -          -          -               4,470,608
    36       7,804   Wytheville                   9,276,337       1,188.66      76.15           2,875,233         368.43      23.60              20,790         2.66      0.17             8,882       1.14       0.07            12,181,242

    36     297,399            Total      $     263,372,780    $    885.59       73.90     $    81,455,247   $     273.89      22.86     $     7,627,826   $ 25.65         2.14    $    3,940,641   $ 13.25        1.11      $    356,396,494

170       8,179,989       Grand Total    $   16,526,654,813   $ 2,020.38        59.34     $ 8,748,289,493   $ 1,069.47        31.41     $ 2,153,121,228   $ 263.22        7.73    $ 422,918,401    $ 51.70        1.52      $ 27,850,983,935




8
                     REPORT                                                                                                                                                                                                          EXHIBIT A
                     GOVERNMENT                                                                                                                                                                                                     PAGE 4 of 4
For the Year Ended   June 30, 2010


                                                                                                                                         Expenditures, Transfers and Contributions
                                                                                                       Maintenance and
                                                                                               Operation Expenditures (Exhibit C)                                                    Transfers To
                                                                                                                                                       General                General             Enterprise
                         Non-Revenue           Transfers from         Total Amount                                Per           Percent              Government             Government             Capital             Enterprise
                           Receipts             Other Funds             Available            Amount              Capita        of Average           Capital Projects        Debt Service           Projects            Operations         No.


                     $          182,032    $                -     $         11,597,943   $      11,066,779     $ 1,422.47           125.51      $             931,778   $          509,262     $               -   $                -           1
                                    -                    83,298              7,480,007           6,351,634         959.61            84.67                    493,298               40,936                     -                    -           2
                                 22,907                     -                4,705,484           4,100,196         844.36            74.50                        -                 30,277                     -                    -           3
                                    -                   135,774             28,918,701          24,995,723         631.64            55.73                    910,855            1,809,617                     -                    -           4
                                 74,840                 339,199              4,170,672           3,342,992         909.66            80.26                    945,485              101,623                     -                    -           5

                                123,300                     -                5,645,561           4,726,964          930.87           82.13                        -                503,550                     -                 -           6
                                    -                   715,807              3,942,396           3,467,897          666.52           58.81                        -                327,843                     -                 -           7
                                    -                     4,458              4,060,614           3,986,521          923.45           81.48                        -                 82,956                     -                 -           8
                                 84,002                     -               23,714,194          21,220,644        1,252.18          110.48                  6,191,990            1,119,544                     -             707,721         9
                                    -                       -                2,694,416           2,639,542          615.42           54.30                     86,396               68,586                     -                 -          10

                                 213,315                    -               10,030,388           9,308,875        2,883.79          254.45                     78,213              349,404                     -                 -          11
                                     -                3,562,432             15,024,035           9,489,419          981.93           86.64                        -                892,501                     -                 -          12
                                     -                      -                3,909,835           3,576,651          724.46           63.92                        -                203,319                     -                 -          13
                               4,000,000              1,478,281             16,747,167          11,926,720        1,742.40          153.74                  3,822,211            1,500,926                     -             531,135        14
                                     -                1,886,722             11,259,365          12,661,128          931.72           82.21                        -                 97,031                     -                 -          15

                                 22,376                 498,000             32,727,019          29,777,692        1,375.10          121.33                    476,524            2,612,672                     -                 -          16
                                    -                11,065,730             53,020,557          42,959,399        1,517.41          133.89                  7,499,730            5,168,815                     -                 -          17
                                    -                   115,598              4,304,852           4,293,791          881.50           77.78                        -                 53,113                     -                 -          18
                                    -                   890,667              5,598,956           5,491,479          864.94           76.32                     72,682              440,711                     -                 -          19
                                    -                   100,911              4,062,198           3,599,666          873.07           77.03                    152,530              168,818                     -             100,911        20

                               1,256,978                108,325              8,731,608            7,813,131         824.78           72.77                    920,092                779,341                   -             950,886        21
                                     -                4,197,760             13,268,580            7,010,559       1,956.07          172.59                  4,003,323                767,605                   -                 -          22
                                     -                  144,979              5,125,890            4,730,517       1,141.53          100.72                    141,269                 58,912                   -                 -          23
                                      44                  2,081              5,465,952            4,813,713       1,183.89           33.29                        -                  272,360                   -                 -          24
                                 926,395                 41,000              8,252,206            7,584,086       1,199.25          105.81                        -                  229,119                   -                 -          25

                                    -                       -                7,980,118           7,268,663          856.04           75.53                        -                641,797                     -                 -          26
                                    -                       -                7,607,513           6,535,556        1,484.34          130.97                      3,129              633,058                     -             128,252        27
                                 24,229                     -                4,322,607           4,086,374        1,017.27           89.76                        -                369,707                     -                 -          28
                                    -                       -                3,499,305           3,358,041          798.39           70.45                    138,807              114,017                     -                 -          29
                                    -                 1,630,706             22,437,026          19,762,541        1,367.37          120.65                    302,584            2,517,510                     -             417,865        30

                                 17,491                   5,807              7,149,685           7,099,440          912.29           80.49                        -                458,689                     -                    -       31
                                    -                       -               10,150,615           9,627,118        1,443.35          127.35                    209,567              663,624                     -                    -       32
                                    -                       -               12,069,646          11,474,954        4,003.82          353.27                  1,082,698              536,968                     -                    -       33
                                    -                       -                4,024,977           2,911,376          894.43           78.92                    642,341               66,745                     -                    -       34
                                 25,715                     -                4,496,323           3,773,957          954.95           84.26                    166,292              128,480                     -                    -       35
                                    -                       -               12,181,242          10,224,927        1,310.22          115.61                        -              1,152,918                     -                    -       36

                     $         6,973,624   $         27,007,535   $        390,377,653   $     337,058,665     $ 1,133.36           100.00      $          29,271,794   $       25,472,354     $               -   $       2,836,770        36

                     $       145,150,105   $        646,308,249   $     28,642,442,289   $   24,982,112,624    $ 3,054.05                       $         928,496,553   $    2,040,809,723     $     11,321,797    $      90,204,221       170




                                                                                                                                                                                                                                                    9
                                                                                                                                                                                                                                                  COMPARATIVE
                                                                                                                                                                                                                                                           LOCAL
                                                                                                                                                                                                                                               For the Year Ended
                                                                                                                                                                                                                                                                        P
                                                                                                               General Property Taxes                                                                                         Other Local Taxes (Exhibit B-2)
                                                                                                                                                                                              Total
                                                       Public             Personal Property                Machinery
                                    Real              Service                                                and          Merchants'                                                               Per       Percent of                           Per      Percent of
No.             Locality          Property          Corporations        General       Mobile Home           Tools          Capital          Penalties         Interest        Amount              Capita     Revenue            Amount           Capita    Revenue

         City of:
     1     Alexandria         $   297,683,202   $       8,333,906   $    32,385,601   $         -      $       577,476   $        -     $     1,235,685   $     395,863   $    340,611,733      $ 2,403.10      70.41     $     102,388,902    $ 722.38         21.16
     2     Bedford                  3,478,721              76,600           772,441             -              378,224            -              45,604          22,080          4,773,670          784.70      51.73             2,340,230      384.69         25.36
     3     Bristol                  9,642,231             138,431         1,695,343             -              780,996            -              62,581         127,666         12,447,248          699.53      34.79            11,448,950      643.43         32.00
     4     Buena Vista              3,765,842             101,070           818,512             -              309,135            -              52,163          46,996          5,093,718          777.32      55.24             1,346,986      205.56         14.61
     5     Charlottesville         49,876,136           1,119,657         4,155,378       1,929,470              9,690            -             311,445         118,418         57,520,194        1,426.69      42.40            32,023,121      794.28         23.60

  6        Chesapeake             255,576,048          10,873,169        37,359,479        161,994           2,467,120            -           1,486,111         944,255        308,868,176        1,404.20      67.91           105,403,827       479.20        23.18
  7        Colonial Heights        18,431,959             379,414         2,459,702            -                35,885            -              81,247         126,409         21,514,616        1,219.77      48.55            16,189,456       917.86        36.53
  8        Covington                1,887,608             143,920           775,385          7,220           4,188,305            -              47,479          31,308          7,081,225        1,188.76      55.67             3,170,222       532.20        24.92
  9        Danville                16,303,832             396,528         4,682,150         32,170           1,315,596            -             372,853         201,880         23,305,009          515.23      39.30            21,834,769       482.73        36.82
 10        Emporia                  2,934,961             120,671         1,119,404            180             195,404            -              46,481          16,305          4,433,406          756.42      33.87             5,211,705       889.21        39.81

 11        Fairfax                 48,109,468           1,166,049         6,365,936             -               48,366            -            279,700          100,759         56,070,278        2,269.91      58.26            28,091,384     1,137.23        29.19
 12        Falls Church            35,952,271             239,011         3,146,342             -                  -              -            121,108           93,129         39,551,861        3,377.29      70.43            10,546,105       900.52        18.78
 13        Franklin                 5,114,617              57,332         1,228,219             -               61,291            -             63,456           63,455          6,588,370          787.87      34.20             4,911,007       587.28        25.50
 14        Fredericksburg          23,279,531             647,486         5,715,111             802            158,034            -            210,893           94,751         30,106,608        1,314.61      42.56            29,516,218     1,288.83        41.72
 15        Galax                    2,558,857              77,335           546,395             -              574,998            -             41,542           34,059          3,833,186          563.86      28.71             4,526,036       665.78        33.90

 16        Hampton                122,109,486           2,827,150        18,846,065           47,861         2,126,834            -            988,885          466,126        147,412,407        1,018.40      54.27            59,031,982       407.82        21.73
 17        Harrisonburg            22,471,813             315,297         6,002,949            6,976         1,918,964            -            197,883           95,192         31,009,074          661.23      42.86            29,295,439       624.69        40.49
 18        Hopewell                13,539,608           3,396,951         2,375,370              -           7,534,302            -            206,078          105,471         27,157,780        1,164.28      64.94             7,477,983       320.59        17.88
 19        Lexington                3,815,440              90,118           523,419              -                 -              -             29,428           23,068          4,481,473          615.41      36.15             2,663,163       365.71        21.48
 20        Lynchburg               50,963,203           2,156,834        10,581,494              -           4,153,744            -            495,437          240,133         68,590,845          947.77      46.06            41,600,407       574.82        27.93

 21        Manassas                53,430,574           1,095,330         4,703,549         10,918           4,607,593            -            374,876          155,690         64,378,530        1,777.76      72.03            14,784,450       408.26        16.54
 22        Manassas Park           17,410,143             399,935         2,561,279            -                33,619            -            165,918          126,448         20,697,342        1,475.59      76.09             3,634,698       259.13        13.36
 23        Martinsville             6,885,561             237,613         1,733,665            -               112,242            -            100,699           69,341          9,139,121          615.78      41.10             6,345,922       427.58        28.54
 24        Newport News           171,355,664           5,571,913        33,954,833        123,570          15,582,812            -            490,390          541,682        227,620,864        1,246.62      58.14            75,556,205       413.80        19.30
 25        Norfolk                209,663,437           7,048,796        43,021,942         15,450           4,217,413            -            560,339        1,087,718        265,615,095        1,117.14      54.95           130,689,609       549.66        27.04

 26        Norton                   1,491,291             312,495           223,411              -              96,691            -              24,984          14,425          2,163,297          533.62      25.74             4,464,736     1,101.31        53.12
 27        Petersburg              24,918,511           1,330,662         3,825,311           17,942         4,039,900            -             397,856         256,727         34,786,909        1,140.06      64.61            10,520,533       344.78        19.54
 28        Poquoson                13,723,364             137,777         2,244,492            6,713               -              -              96,436          26,997         16,235,779        1,366.53      77.84             2,026,530       170.57         9.72
 29        Portsmouth              91,843,568           2,594,997        21,115,921              -           2,054,923            -           1,473,858         722,422        119,805,689        1,220.97      59.72            34,414,532       350.73        17.16
 30        Radford                  5,810,812             115,531           522,941            2,799           399,228        215,381            49,629          24,811          7,141,132          471.62      39.01             3,337,582       220.42        18.23

 31        Richmond               219,062,942          11,691,895        30,993,279            6,764        17,038,468            -           2,841,143       2,582,349        284,216,840        1,434.70      55.38           114,111,967       576.03        22.23
 32        Roanoke                 79,946,715           4,230,991        14,135,895            9,481         3,534,027            -             757,294         504,863        103,119,266        1,105.20      53.55            61,289,136       656.88        31.83
 33        Salem                   22,845,207             437,421         5,644,044           18,208         2,491,241            -             169,717          98,728         31,704,566        1,259.96      55.01            16,027,456       636.94        27.81
 34        Staunton                17,027,175             560,936         2,219,117              410           207,245            -             159,109          79,514         20,253,506          862.83      49.61            10,235,722       436.05        25.07
 35        Suffolk                 82,944,791           2,239,936        12,555,164           68,095         1,573,541            -             838,088         305,653        100,525,268        1,211.06      63.00            29,301,996       353.01        18.36

 36        Virginia Beach         495,744,837           7,964,468        54,428,760        128,608           1,201,242            -           3,006,391       1,674,181        564,148,487        1,298.65      62.37           220,921,491       508.55        24.42
 37        Waynesboro              12,928,249             534,883         2,739,653          7,826           1,126,687            -             171,619          95,256         17,604,173          849.95      46.73            11,195,321       540.52        29.72
 38        Williamsburg            10,178,109             308,589           541,621            -             1,276,328            -              34,866          15,825         12,355,338          910.36      38.06            16,494,281     1,215.33        50.81
 39        Winchester              23,963,562             517,111         8,221,014          1,179           1,418,746            -             217,079          91,687         34,430,378        1,305.04      54.84            21,844,992       828.01        34.80

 39              Total        $ 2,548,669,346   $      79,988,208   $   386,940,586   $   2,604,636    $    87,846,310   $    215,381   $ 18,306,350      $ 11,821,640    $   3,136,392,457     $ 1,285.67      58.32     $ 1,306,215,051      $ 535.44         24.29




12
   COMPARATIVE REPORT                                                                                                                                                                                                                                                    EXHIBIT B
                   REVENUE                                                                                                                                                                                                                                              PAGE 1 of 4
For the Year Ended June 30, 2010
                       Permits, Privilege Fees, and
                          Regulatory Licenses                 Fines and Forfeitures                 Charges for Services                                 Revenue from Use of Money and Property                               Miscellaneous
                                                                                                                                                                                               Total
                                                                                                                                                                 Rental
                                      Per Percent of                     Per Percent of                          Per       Percent of                          and Sale of                         Per Percent of                     Per      Percent of       Total Local
                       Amount        Capita Revenue         Amount      Capita Revenue           Amount         Capita     Revenue          Interest            Property          Amount          Capita Revenue        Amount       Capita    Revenue           Revenue        No.


                   $    4,811,588    $ 33.95     0.99   $   3,941,372   $ 27.81       0.81   $    23,832,631   $ 168.15       4.93      $      562,046     $      2,824,599   $    3,386,645     $ 23.89    0.70    $    4,809,739   $ 33.93       0.99     $     483,782,610    1
                           23,261       3.82     0.25          65,813     10.82       0.71         1,549,065     254.64      16.79              32,317                  -             32,317        5.31    0.35           442,958     72.81       4.80             9,227,314    2
                           31,359       1.76     0.09         175,137      9.84       0.49        10,168,259     571.46      28.42              79,479              306,020          385,499       21.67    1.08         1,118,829     62.88       3.13            35,775,281    3
                           42,597       6.50     0.46          73,899     11.28       0.80         2,320,183     354.07      25.16              10,543              115,377          125,920       19.22    1.37           218,279     33.31       2.37             9,221,582    4
                          781,021      19.37     0.58         392,515      9.74       0.29        22,135,829     549.04      16.32             830,613              247,896        1,078,509       26.75    0.79        21,733,782    539.07      16.02           135,664,971    5

                        2,043,378       9.29     0.45       2,028,178      9.22       0.45        25,598,177     116.38       5.63           3,471,751              688,250        4,160,001       18.91    0.91         6,686,855     30.40       1.47           454,788,592    6
                          175,217       9.93     0.40         707,554     40.11       1.60         4,242,301     240.52       9.57             136,182              134,175          270,357       15.33    0.61         1,216,558     68.97       2.75            44,316,059    7
                            9,584       1.61     0.08          33,647      5.65       0.26         2,107,712     353.83      16.57              60,258               11,534           71,792       12.05    0.56           246,396     41.36       1.94            12,720,578    8
                          225,791       4.99     0.38         614,983     13.60       1.04        10,063,153     222.48      16.97             937,159              678,464        1,615,623       35.72    2.72         1,645,761     36.38       2.78            59,305,089    9
                           46,143       7.87     0.35         997,287    170.16       7.62         1,872,498     319.48      14.30              76,763               23,832          100,595       17.16    0.77           428,258     73.07       3.27            13,089,892   10

                        1,299,119      52.59     1.35         919,492     37.22       0.96         2,744,082     111.09       2.85              27,323            5,994,922        6,022,245      243.80    6.26         1,095,255     44.34       1.14            96,241,855   11
                          511,285      43.66     0.91         610,267     52.11       1.09         4,413,028     376.82       7.86             (15,920)             191,057          175,137       14.95    0.31           351,109     29.98       0.63            56,158,792   12
                           42,070       5.03     0.22          62,877      7.52       0.33         5,253,807     628.28      27.28              93,849              247,410          341,259       40.81    1.77         2,062,904    246.69      10.71            19,262,294   13
                          822,476      35.91     1.16         330,022     14.41       0.47         8,259,889     360.67      11.68             372,228               43,707          415,935       18.16    0.59         1,294,218     56.51       1.83            70,745,366   14
                           18,849       2.77     0.14         103,750     15.26       0.78         4,396,422     646.72      32.93              58,450               22,174           80,624       11.86    0.60           392,700     57.77       2.94            13,351,567   15

                        1,602,314      11.07     0.59       2,004,416     13.85       0.74        48,491,188     335.00      17.85           1,739,292            1,956,356        3,695,648       25.53    1.36         9,377,327     64.78       3.45           271,615,282   16
                          354,076       7.55     0.49         598,904     12.77       0.83         9,335,019     199.06      12.90             138,554              124,294          262,848        5.60    0.36         1,491,043     31.79       2.06            72,346,403   17
                          352,348      15.11     0.84         714,594     30.64       1.71         5,063,649     217.08      12.11             112,256              289,370          401,626       17.22    0.96           654,090     28.04       1.56            41,822,070   18
                          100,173      13.76     0.81          95,052     13.05       0.77         2,156,619     296.15      17.40              78,958               19,122           98,080       13.47    0.79         2,801,420    384.70      22.60            12,395,980   19
                          664,028       9.18     0.45         667,756      9.23       0.45        32,435,979     448.19      21.78             712,630            1,422,246        2,134,876       29.50    1.43         2,827,057     39.06       1.90           148,920,948   20

                          923,525      25.50     1.03         521,655     14.41       0.58         6,000,475     165.70       6.71             227,663               59,425          287,088        7.93    0.32         2,486,776     68.67       2.78            89,382,499   21
                           58,302       4.16     0.21         262,980     18.75       0.97         1,606,153     114.51       5.90             124,613                2,310          126,923        9.05    0.47           814,257     58.05       2.99            27,200,655   22
                          560,910      37.79     2.52         172,344     11.61       0.77         4,431,269     298.57      19.93              47,611              755,574          803,185       54.12    3.61           785,515     52.93       3.53            22,238,266   23
                        2,846,341      15.59     0.73       2,213,372     12.12       0.57        50,009,311     273.89      12.77           1,220,787           12,247,793       13,468,580       73.76    3.44        19,821,128    108.55       5.06           391,535,801   24
                        3,526,259      14.83     0.73       1,163,491      4.89       0.24        66,080,121     277.92      13.67           1,113,835            4,887,128        6,000,963       25.24    1.24        10,295,478     43.30       2.13           483,371,016   25

                            5,989       1.48     0.07          94,826     23.39       1.13         1,028,913     253.80      12.24              38,918              526,071          564,989      139.37    6.72            81,491     20.10       0.97             8,404,241   26
                          483,718      15.85     0.90         684,907     22.45       1.27         5,798,825     190.04      10.77             207,298              265,171          472,469       15.48    0.88         1,097,169     35.96       2.04            53,844,530   27
                           70,947       5.97     0.34          54,836      4.62       0.26         2,101,000     176.84      10.07              16,814              142,131          158,945       13.38    0.76           209,707     17.65       1.01            20,857,744   28
                        1,136,981      11.59     0.57         184,741      1.88       0.09        29,928,350     305.01      14.92             430,797            2,437,560        2,868,357       29.23    1.43        12,265,409    125.00       6.11           200,604,059   29
                           37,917       2.50     0.21         195,704     12.92       1.07         5,111,041     337.54      27.92              25,029              129,854          154,883       10.23    0.85         2,328,461    153.78      12.72            18,306,720   30

                        6,349,150      32.05     1.24       9,763,256     49.28       1.90        69,107,271     348.85      13.47             122,133              312,415          434,548        2.19    0.08        29,244,344    147.62       5.70           513,227,376   31
                          880,347       9.44     0.46       1,615,265     17.31       0.84        24,036,411     257.62      12.48             446,034              440,845          886,879        9.51    0.46           724,947      7.77       0.38           192,552,251   32
                          243,035       9.66     0.42         159,179      6.33       0.28         8,845,163     351.51      15.35             137,337              333,043          470,380       18.69    0.82           185,671      7.38       0.32            57,635,450   33
                          240,985      10.27     0.59          70,171      2.99       0.17         8,610,691     366.83      21.09             174,231              143,744          317,975       13.55    0.78         1,093,020     46.56       2.68            40,822,070   34
                        1,394,842      16.80     0.87         852,307     10.27       0.53        22,422,520     270.13      14.05             366,023            2,165,615        2,531,638       30.50    1.59         2,546,297     30.68       1.60           159,574,868   35

                        4,222,376       9.72     0.47       6,733,769     15.50       0.74        87,177,329     200.68       9.64           2,763,444            6,432,221        9,195,665       21.17    1.02        12,179,437     28.04       1.35           904,578,554   36
                          177,958       8.59     0.47         145,287      7.01       0.39         7,503,152     362.26      19.92             394,885               57,997          452,882       21.87    1.20           589,414     28.46       1.56            37,668,187   37
                          164,699      12.14     0.51         202,487     14.92       0.62         1,332,053      98.15       4.10             241,839              494,526          736,365       54.26    2.27         1,176,564     86.69       3.62            32,461,787   38
                          392,290      14.87     0.62         147,721      5.60       0.24         4,539,263     172.06       7.23             578,647               49,271          627,918       23.80    1.00           798,009     30.25       1.27            62,780,571   39

                   $   37,673,248    $ 15.44     0.70   $ 40,375,813    $ 16.55       0.75   $   632,108,801   $ 259.11      11.75      $   18,192,669     $     47,223,499   $   65,416,168     $ 26.82    1.22    $ 159,617,632    $ 65.43       2.97     $   5,377,799,170   39




                                                                                                                                                                                                                                                                                13
                                                                                                                                                                                                                                                  COMPARATIVE
                                                                                                                                                                                                                                                           LOCAL
                                                                                                                                                                                                                                               For the Year Ended

                                                                                                                                                                                                                                                                        P
                                                                                                             General Property Taxes                                                                                           Other Local Taxes (Exhibit B-2)

                                                                                                                                                                                            Total
                                                     Public             Personal Property                Machinery
                                Real                Service                                                and          Merchants'                                                                 Per       Percent of                           Per      Percent of
No.            Locality       Property            Corporations        General       Mobile Home           Tools          Capital          Penalties         Interest        Amount                Capita     Revenue            Amount           Capita    Revenue

         County of:
     1     Accomack       $     17,586,509    $       1,114,661   $     7,358,302   $          -     $     1,717,831   $        -     $      364,901    $     488,477   $     28,630,681      $     723.37      64.19     $       5,123,308    $ 129.44         11.49
     2     Albemarle           114,748,726            2,122,539        19,395,407           70,169           677,297            -            779,093          580,514        138,373,745          1,452.79      69.64            38,640,519      405.69         19.45
     3     Alleghany             6,633,537              665,893         1,654,322           25,186         6,640,444            -             98,504           41,662         15,759,548            933.36      65.68             2,236,077      132.43          9.32
     4     Amelia                4,533,112              125,632         1,695,202           17,160            58,597            -            101,867           23,664          6,555,234            498.59      47.34             1,477,885      112.41         10.67
     5     Amherst              11,791,222              543,265         4,200,724           57,749         1,648,471        273,825          171,745           87,304         18,774,305            571.71      58.10             5,420,027      165.05         16.77

  6       Appomattox             6,084,385              386,649         1,921,064           -                326,021         96,626            83,433          43,237          8,941,415            610.37      67.00             1,513,826       103.34        11.34
  7       Arlington            521,565,202            6,648,178        58,176,808           -                 98,194            -           4,042,375         869,778        591,400,535          2,789.13      66.47           192,695,860       908.78        21.66
  8       Augusta               31,011,486            1,071,415         6,772,080       157,592            2,987,913            -             297,060         250,724         42,548,270            590.01      60.31            12,527,700       173.72        17.76
  9       Bath                   3,955,919            5,355,803           162,606           -                    210            -              25,160           8,280          9,507,978          2,003.65      79.72             1,374,107       289.57        11.52
 10       Bedford               38,382,130            1,236,991         9,386,760       148,490            2,147,564        209,144           453,137         251,899         52,216,115            781.02      69.52             8,015,462       119.89        10.67

 11       Bland                  2,457,097              367,914           777,270           25,189           194,845        108,653           24,102           26,876          3,981,946            559.15      51.05               652,665        91.65         8.37
 12       Botetourt             19,448,799            1,139,457         3,991,336           45,539         3,378,903            -            162,177           99,129         28,265,340            848.82      72.90             5,799,366       174.16        14.96
 13       Brunswick              4,865,251              187,188         2,197,979           41,207           514,941        123,596          107,755           50,188          8,088,105            437.09      56.88             1,379,830        74.57         9.70
 14       Buchanan               8,095,826              416,292         2,571,515           88,038         4,126,051         34,016          152,605          212,059         15,696,402            638.28      32.49            24,009,266       976.31        49.69
 15       Buckingham             6,327,755              338,879         2,319,192           66,400           243,281        109,349          169,389          166,481          9,740,726            579.32      59.59             3,130,655       186.19        19.15

 16       Campbell              15,903,777            1,052,927         6,697,899       165,786            5,860,739            -            299,909          119,807         30,100,844            565.41      59.00              8,520,653      160.05        16.70
 17       Caroline              15,618,647            2,734,499         6,502,052        64,104              225,619            -            354,555          277,939         25,777,415            912.63      70.86              4,672,434      165.42        12.84
 18       Carroll               13,775,734              595,280         2,516,634        89,639              787,139        259,417           93,047          142,719         18,259,609            602.63      52.95              3,851,833      127.12        11.17
 19       Charles City           5,060,091              227,596         1,136,348         9,686              128,189         21,818           84,804           44,717          6,713,249            960.10      61.99                625,777       89.50         5.78
 20       Charlotte              4,029,866              229,430         1,499,152        28,278              173,117         26,939           76,053           46,503          6,109,338            482.10      49.88              1,017,490       80.29         8.31

 21       Chesterfield         304,709,893           12,475,064        45,652,389       137,675            4,339,276            -           1,914,610       1,129,639        370,358,546          1,204.05      73.12            75,781,055       246.37        14.96
 22       Clarke                13,423,252              287,417         3,159,138            82              254,571            -             138,188          88,267         17,350,915          1,198.98      80.14             1,682,254       116.25         7.77
 23       Craig                  2,311,493               85,083           468,675        16,657               73,706         11,834            26,538          15,769          3,009,755            577.62      61.06               498,912        95.75        10.12
 24       Culpeper              30,684,539            1,126,271        11,397,719        47,411            1,731,680            -             435,031         307,083         45,729,734            953.93      73.25             6,661,029       138.95        10.67
 25       Cumberland             5,027,696              401,860         1,561,362        50,272               89,481            -             108,030         114,603          7,353,304            735.68      61.96               962,711        96.32         8.11

 26       Dickenson               6,510,636             389,220         1,063,708        79,115              961,318         65,212            57,572          75,914           9,202,695           558.45      42.85             8,805,418       534.34        41.00
 27       Dinwiddie              15,733,204             992,405         5,732,352        48,572            1,697,221            -             236,347         188,963          24,629,064           905.17      73.02             3,953,862       145.31        11.72
 28       Essex                   8,372,049             204,875         1,809,264        26,587               58,963         66,778           144,640          88,305          10,771,461           978.97      73.00             2,136,779       194.20        14.48
 29       Fairfax             2,146,695,863          37,994,203       258,664,204       116,038            3,130,442            -          10,795,109         608,279       2,458,004,138         2,371.51      73.29           405,569,556       391.30        12.09
 30       Fauquier               93,162,532           5,538,589        16,026,818           -                754,909            -             891,502         454,662         116,829,012         1,725.63      79.79            11,955,451       176.59         8.17

 31       Floyd                  7,503,390              193,909         1,505,505        58,329              158,477         55,638           90,562           53,826          9,619,636            623.90      67.56             1,448,624        93.95        10.17
 32       Fluvanna              15,920,942            2,883,035         3,712,395        14,198                4,379            -            360,334          130,629         23,025,912            863.95      78.42             2,369,228        88.90         8.07
 33       Franklin              34,411,966              738,892         5,570,722       201,799              534,755        657,593          317,187          171,145         42,604,059            797.08      70.58             7,667,146       143.44        12.70
 34       Frederick             41,834,454            1,245,011        20,952,317       169,485            5,313,138            -            701,414          299,548         70,515,367            935.94      63.54            23,487,433       311.75        21.17
 35       Giles                  5,568,817              937,617         1,309,529        41,962            2,911,914        162,610           94,145           58,079         11,084,673            665.81      50.63             1,664,585        99.98         7.60

 36       Gloucester            24,223,680              478,655         6,951,316           85,856               -              -            295,988          145,106         32,180,601            878.13      67.60              8,393,640      229.04        17.63
 37       Goochland             22,696,068              608,164         5,614,203            7,409           402,585            -            226,381          173,647         29,728,457          1,386.54      80.10              4,077,109      190.16        10.99
 38       Grayson                5,390,873              109,110         1,156,754           22,916           117,018         33,838           56,039           48,631          6,935,179            426.96      47.51              1,253,058       77.14         8.58
 39       Greene                       -                    -                 -                -                 -              -                -                -                  -                 -          -                      -           -            -
 40       Greensville            2,994,740              217,720         1,252,775           27,149         1,071,709            -            137,231           38,570          5,739,894            461.02      49.24              1,447,080      116.23        12.41

 41       Halifax               11,328,603            4,935,346         5,318,916        85,596            1,321,076            -             373,284         203,895         23,566,716            653.14      58.38             4,686,780       129.89        11.61
 42       Hanover              100,670,358            4,682,466        23,218,043        35,607            1,607,564        892,069           654,404         399,962        132,160,473          1,340.04      76.46            20,676,741       209.65        11.96
 43       Henrico              290,746,116            8,355,369        64,719,312        14,645            2,183,975            -           1,086,790         337,741        367,443,948          1,239.31      68.03           119,456,229       402.90        22.12
 44       Henry                 13,237,292              619,982         3,406,911       127,100            3,841,638            -             219,248         202,769         21,654,940            402.54      49.53            11,222,426       208.61        25.67
 45       Highland               2,477,241               57,199           143,599         1,775                  385          2,809            11,270           6,075          2,700,353          1,188.27      69.07               250,134       110.07         6.40

 46       Isle of Wight                -                    -                 -                -                 -              -                -                -                  -                 -          -                     -            -            -
 47       James City            85,433,230            1,515,199        14,581,909              -           5,509,137            -            494,640          161,698        107,695,813          1,690.79      73.83            23,765,547       373.11        16.29
 48       King & Queen           3,813,162               86,720         1,323,463           31,868           239,389         27,384          117,444           59,700          5,699,130            853.77      48.06               726,138       108.78         6.12
 49       King George           12,400,010            1,199,652         3,702,511           20,460           123,607            -            205,424          124,959         17,776,623            744.07      51.24             5,452,334       228.22        15.72
 50       King William          11,676,925              273,949         2,173,122              -           1,430,390            -            132,814           96,287         15,783,487            975.24      75.72             1,986,862       122.77         9.53



14
   COMPARATIVE REPORT                                                                                                                                                                                                                                                      EXHIBIT B
                   REVENUE                                                                                                                                                                                                                                                PAGE 2 of 4
For the Year Ended June 30, 2010

                       Permits, Privilege Fees, and
                          Regulatory Licenses                  Fines and Forfeitures                  Charges for Services                                 Revenue from Use of Money and Property                               Miscellaneous

                                                                                                                                                                                                 Total
                                                                                                                                                                   Rental
                                      Per Percent of                      Per Percent of                           Per       Percent of                          and Sale of                         Per Percent of                     Per      Percent of       Total Local
                       Amount        Capita Revenue         Amount       Capita Revenue            Amount         Capita     Revenue          Interest            Property          Amount          Capita Revenue        Amount       Capita    Revenue           Revenue        No.


                   $      443,079    $ 11.19     0.99   $      74,527    $ 1.88         0.17   $     8,130,435   $ 205.42      18.23      $       82,621     $        335,714   $      418,335     $ 10.57    0.94    $    1,780,828   $ 44.99       3.99     $      44,601,193    1
                        1,538,833      16.16     0.77         476,500      5.00         0.24        15,067,791     158.20       7.58             949,758              418,794        1,368,552       14.37    0.69         3,224,903     33.86       1.62           198,690,843    2
                           35,296       2.09     0.15          65,414      3.87         0.27         4,593,247     272.03      19.14             153,666                4,525          158,191        9.37    0.66         1,145,965     67.87       4.78            23,993,738    3
                          162,489      12.36     1.17         169,793     12.91         1.23         4,578,850     348.27      33.07             152,661               29,441          182,102       13.85    1.32           721,455     54.87       5.21            13,847,808    4
                          197,282       6.01     0.61         442,051     13.46         1.37         6,350,120     193.37      19.65             101,127              365,760          466,887       14.22    1.44           665,261     20.26       2.06            32,315,933    5

                          129,010       8.81     0.97           39,162      2.67        0.29         2,091,960     142.80      15.68              67,793               84,183          151,976       10.37    1.14           477,947     32.63       3.58            13,345,296    6
                        3,646,209      17.20     0.41        7,851,193     37.03        0.88        81,010,591     382.06       9.10           6,328,456            3,848,868       10,177,324       48.00    1.14         3,008,747     14.19       0.34           889,790,459    7
                          503,698       6.98     0.71          237,312      3.29        0.34        12,199,072     169.16      17.29             656,459              397,755        1,054,214       14.62    1.49         1,474,165     20.44       2.09            70,544,431    8
                           68,806      14.50     0.58            1,108      0.23        0.01           843,225     177.70       7.07              10,200               80,415           90,615       19.10    0.76            40,359      8.50       0.34            11,926,198    9
                          469,212       7.02     0.62          206,289      3.09        0.27        12,280,361     183.68      16.35             244,336               91,237          335,573        5.02    0.45         1,585,215     23.71       2.11            75,108,227   10

                           20,815       2.92     0.27         344,934      48.44        4.42         2,566,492     360.39      32.90              39,247                3,600          42,847         6.02    0.55           191,021     26.82       2.45             7,800,720   11
                          259,962       7.81     0.67          91,435       2.75        0.24         2,991,410      89.83       7.72             489,734              312,376         802,110        24.09    2.07           563,383     16.92       1.45            38,773,006   12
                           76,739       4.15     0.54         380,180      20.55        2.67         3,475,254     187.80      24.44             209,584               30,828         240,412        12.99    1.69           578,410     31.26       4.07            14,218,930   13
                           56,514       2.30     0.12           3,150       0.13        0.01         4,351,946     176.97       9.01             325,490               14,227         339,717        13.81    0.70         3,860,224    156.97       7.99            48,317,219   14
                           84,822       5.04     0.52          58,038       3.45        0.36         2,380,598     141.58      14.56              34,223               56,054          90,277         5.37    0.55           860,649     51.19       5.27            16,345,765   15

                          260,941       4.90     0.51         215,515       4.05        0.42        11,190,033     210.19      21.93             293,494              127,822         421,316         7.91    0.83           308,490      5.79       0.60            51,017,792   16
                          358,285      12.68     0.98         447,048      15.83        1.23         3,910,063     138.43      10.75              93,533              155,120         248,653         8.80    0.68           966,316     34.21       2.66            36,380,214   17
                          193,447       6.38     0.56         323,043      10.66        0.94        11,007,759     363.29      31.92              80,010               64,962         144,972         4.78    0.42           703,956     23.23       2.04            34,484,619   18
                          141,062      20.17     1.30           1,616       0.23        0.01         2,934,797     419.72      27.10              28,520               71,395          99,915        14.29    0.92           313,288     44.81       2.89            10,829,704   19
                           52,931       4.18     0.43         166,714      13.16        1.36         3,387,498     267.32      27.66              83,082              209,681         292,763        23.10    2.39         1,220,155     96.29       9.96            12,246,889   20

                        4,364,953      14.19     0.86        2,119,362      6.89        0.42        47,526,018     154.51       9.38           1,183,786            1,310,043        2,493,829        8.11    0.49         3,888,031     12.64       0.77           506,531,794   21
                          231,078      15.97     1.07          224,547     15.52        1.04         1,725,476     119.23       7.97             141,024               74,871          215,895       14.92    1.00           221,301     15.29       1.02            21,651,466   22
                           25,641       4.92     0.52            1,759      0.34        0.04           886,962     170.22      17.99              29,575               84,838          114,413       21.96    2.32           391,959     75.22       7.95             4,929,401   23
                          563,189      11.75     0.90           77,962      1.63        0.12         7,481,970     156.07      11.98             103,319              440,730          544,049       11.35    0.87         1,374,374     28.67       2.20            62,432,307   24
                           59,063       5.91     0.50          113,623     11.37        0.96         2,725,097     272.64      22.96              35,107               35,541           70,648        7.07    0.60           583,372     58.36       4.92            11,867,818   25

                           18,382       1.12     0.09           41,078      2.49        0.19         2,345,539     142.34      10.92              42,314               94,816          137,130        8.32    0.64           924,047     56.07       4.30            21,474,289   26
                          241,966       8.89     0.72        1,381,372     50.77        4.10         2,946,731     108.30       8.74             144,006               55,090          199,096        7.32    0.59           377,633     13.88       1.12            33,729,724   27
                           63,642       5.78     0.43           15,020      1.37        0.10         1,369,189     124.44       9.28              12,496               36,754           49,250        4.48    0.33           350,985     31.90       2.38            14,756,326   28
                       47,681,442      46.00     1.42       15,139,513     14.61        0.45       345,894,878     333.72      10.31          19,564,430           46,617,499       66,181,929       63.85    1.97        15,342,945     14.80       0.46         3,353,814,401   29
                          964,288      14.24     0.66          515,286      7.61        0.35        13,587,514     200.69       9.28             261,262              300,781          562,043        8.30    0.38         2,000,194     29.54       1.37           146,413,788   30

                          105,299       6.83     0.74          21,515       1.40        0.15         2,649,895     171.87      18.61             123,730               46,812          170,542       11.06    1.20           223,047     14.47       1.57            14,238,558   31
                          361,142      13.55     1.23          27,752       1.04        0.09         2,658,781      99.76       9.06              31,872               44,515           76,387        2.87    0.26           841,453     31.57       2.87            29,360,655   32
                          359,451       6.72     0.60          15,002       0.28        0.02         8,230,553     153.98      13.64             995,970               90,160        1,086,130       20.32    1.80           399,059      7.47       0.66            60,361,400   33
                          950,143      12.61     0.86         328,273       4.36        0.30        13,466,912     178.75      12.14             568,324              140,634          708,958        9.41    0.64         1,515,085     20.11       1.37           110,972,171   34
                           31,477       1.89     0.14          29,833       1.79        0.14         3,863,150     232.04      17.65             304,678              235,094          539,772       32.42    2.47         4,678,608    281.02      21.37            21,892,098   35

                          285,060       7.78     0.60          120,804      3.30        0.25         5,675,151     154.86      11.92             119,646               98,430         218,076         5.95    0.46          731,077      19.95       1.54            47,604,409   36
                          267,341      12.47     0.72          117,107      5.46        0.32         2,670,655     124.56       7.20             106,512               68,912         175,424         8.18    0.47           77,777       3.63       0.21            37,113,870   37
                           79,193       4.88     0.54           24,609      1.52        0.17         5,229,096     321.93      35.82              34,430               42,243          76,673         4.72    0.53          999,435      61.53       6.85            14,597,243   38
                              -          -        -                -         -           -                 -          -          -                   -                    -               -            -       -                -          -          -                     -     39
                           42,772       3.44     0.37        1,329,899    106.82       11.41         2,202,151     176.87      18.89              85,079              371,217         456,296        36.65    3.91          438,559      35.22       3.76            11,656,651   40

                          130,416       3.61     0.32           62,043      1.72        0.15         7,154,507     198.29      17.72              94,192            1,791,449        1,885,641       52.26    4.67         2,883,479     79.91       7.14            40,369,582   41
                        1,684,639      17.08     0.97        1,145,092     11.61        0.66        14,322,631     145.22       8.29             593,584              271,553          865,137        8.77    0.50         1,991,975     20.20       1.15           172,846,688   42
                        3,018,102      10.18     0.56        2,479,558      8.36        0.46        35,892,587     121.06       6.64           3,137,500            2,628,845        5,766,345       19.45    1.07         6,091,748     20.55       1.13           540,148,517   43
                           71,864       1.34     0.16          202,580      3.77        0.46         5,641,677     104.87      12.90             655,133            1,553,586        2,208,719       41.06    5.05         2,719,669     50.56       6.22            43,721,875   44
                           18,593       8.18     0.48            1,006      0.44        0.03           736,956     324.29      18.85              70,738                5,791           76,529       33.68    1.96           125,887     55.40       3.22             3,909,458   45

                              -          -        -               -          -           -                 -          -          -                   -                    -               -            -       -                 -         -          -                     -     46
                        1,261,656      19.81     0.86         296,866       4.66        0.20         9,678,018     151.94       6.64             263,830              386,216         650,046        10.21    0.45         2,512,930     39.45       1.72           145,860,876   47
                           78,963      11.83     0.67         147,261      22.06        1.24         4,779,395     715.98      40.31              60,551               20,390          80,941        12.13    0.68           346,120     51.85       2.92            11,857,948   48
                        7,424,894     310.78    21.40         257,999      10.80        0.74         2,543,815     106.48       7.33             388,060               79,844         467,904        19.58    1.35           766,544     32.08       2.21            34,690,113   49
                          199,739      12.34     0.96          79,556       4.92        0.38         2,336,222     144.35      11.21              44,593              138,945         183,538        11.34    0.88           274,740     16.98       1.32            20,844,144   50



                                                                                                                                                                                                                                                                                  15
                                                                                                                                                                                                                                              COMPARATIVE
                                                                                                                                                                                                                                                       LOCAL
                                                                                                                                                                                                                                           For the Year Ended

                                                                                                                                                                                                                                                                    P
                                                                                                          General Property Taxes                                                                                          Other Local Taxes (Exhibit B-2)

                                                                                                                                                                                          Total
                                                 Public              Personal Property                Machinery
                              Real              Service                                                 and          Merchants'                                                                Per       Percent of                           Per      Percent of
No.         Locality        Property          Corporations        General       Mobile Home            Tools          Capital           Penalties         Interest        Amount              Capita     Revenue            Amount           Capita    Revenue

      County of:
 51     Lancaster       $    12,917,848   $         177,739   $     1,731,445   $     30,852      $         3,950   $    114,811    $       209,204   $      37,576   $     15,223,425      $ 1,291.19      79.43     $       1,829,528    $ 155.17          9.55
 52     Lee                   5,551,530             413,430         1,843,410        110,548              670,214         68,112            107,173         151,298          8,915,715          348.34      62.10             2,446,316       95.58         17.04
 53     Loudoun             664,373,952          19,097,256        91,369,380         13,519            1,095,497            -            3,277,733       1,659,214        780,886,551        2,619.43      80.07           107,246,351      359.75         11.00
 54     Louisa               27,550,451          14,766,546         4,396,689         63,472              314,594        403,730            306,594         248,993         48,051,069        1,459.37      81.03             4,101,616      124.57          6.92
 55     Lunenburg             3,041,856             114,112         1,696,445            -                396,285         55,067                -             7,667          5,311,432          400.33      53.75               630,781       47.54          6.38

 56    Madison                8,671,759             181,283         2,442,603          5,753               71,693         225,631          186,907           97,022         11,882,651          851.79      72.81              1,668,507      119.60        10.22
 57    Mathews                7,368,515              77,820         2,242,811         37,428                  -               -             71,848           37,205          9,835,627        1,035.19      72.04              1,236,738      130.16         9.06
 58    Mecklenburg           12,589,530             740,365         6,538,815         39,105              696,298         366,267          215,318          132,054         21,317,752          659.91      66.09              5,156,870      159.64        15.99
 59    Middlesex              9,234,661             118,106         2,391,217         40,676                3,028           1,345           93,324           57,364         11,939,721        1,146.78      73.48              1,674,067      160.79        10.30
 60    Montgomery            48,844,481           1,502,863         6,468,904        219,807            2,109,586       1,019,582          608,463          132,992         60,906,678          666.41      71.13              9,215,607      100.83        10.76

 61    Nelson                15,613,299             551,350         2,155,661            26,740             4,604            -             135,927           93,741         18,581,322        1,197.36      75.19              3,155,520      203.34        12.77
 62    New Kent              17,972,683             598,966         3,358,767            31,793            44,921            -             165,054          112,706         22,284,890        1,247.95      77.51              3,039,759      170.23        10.57
 63    Northampton           12,293,972             257,426         2,019,548            23,213            62,640            -             195,750          225,107         15,077,656        1,126.85      70.00              2,575,860      192.51        11.96
 64    Northumberland        12,021,433             130,600         2,440,815            25,467            82,865         45,398           103,528           66,512         14,916,618        1,113.06      72.45              1,756,737      131.09         8.53
 65    Nottoway               3,899,381             293,494         1,390,192            15,405           181,633            -             105,956           64,484          5,950,545          374.41      49.09              1,424,564       89.63        11.75

 66    Orange                23,711,067             696,170         5,456,979         28,547            1,040,172        159,530           328,311          126,740         31,547,516          931.03      70.90              4,127,628      121.81         9.28
 67    Page                  10,698,224             346,630         5,067,939            -                515,664            -             253,620          194,543         17,076,620          706.38      67.43              2,626,678      108.65        10.37
 68    Patrick                5,908,353             315,588         1,678,324         77,336              675,430            -             126,006           39,895          8,820,932          453.08      55.50              2,011,042      103.29        12.65
 69    Pittsylvania          19,087,021           1,695,365         5,812,326        273,024            1,551,426        244,421           334,250          297,664         29,295,497          467.13      62.57              6,414,085      102.28        13.70
 70    Powhatan              26,302,556             563,876         4,224,906          5,173              420,656            -             224,189          158,816         31,900,172        1,135.01      81.35              3,821,542      135.97         9.75

 71    Prince Edward          6,066,561             238,792         2,828,957         39,128               32,713        461,973            161,383          86,300          9,915,807          461.12      53.70             3,349,561       155.77        18.14
 72    Prince George         20,882,673             833,742         5,588,147         78,347              336,920            -              172,565         140,907         28,033,301          730.16      68.56             7,248,337       188.79        17.73
 73    Prince William       499,016,000          17,518,000        62,018,000        109,000              359,000            -            3,886,000       1,444,000        584,350,000        1,510.21      71.58            98,226,000       253.86        12.03
 74    Pulaski               13,499,488             733,128         3,615,844         32,551            2,752,538          1,774            161,965         142,680         20,939,968          612.88      46.53             5,713,777       167.23        12.70
 75    Rappahannock           9,427,231             124,939         1,456,643            421                  -              -               85,801          75,148         11,170,183        1,580.79      81.13             1,037,025       146.76         7.53

 76    Richmond               3,599,969             149,188         1,417,565          8,935               12,772          55,990           53,692           26,299          5,324,410          543.46      55.36             1,209,769       123.48        12.58
 77    Roanoke               87,195,129           2,657,491        13,132,092         50,707            1,315,434             -            491,887          180,534        105,023,274        1,129.39      69.76            25,456,821       273.76        16.91
 78    Rockbridge            14,133,671             547,397         4,170,959         46,466              285,679             -            272,938          111,265         19,568,375          893.31      57.10             6,734,511       307.44        19.65
 79    Rockingham            40,502,483           1,167,922        10,038,278            -             12,725,830       1,077,470          429,690          274,762         66,216,435          871.70      72.88             8,051,729       106.00         8.86
 80    Russell                6,341,713           1,583,060         2,056,106        105,965            1,556,747          26,942          135,593          217,481         12,023,607          408.38      44.93             7,053,725       239.58        26.36

 81    Scott                  5,809,794             539,367           867,470        106,395              199,571        133,406            118,044          71,196          7,845,243          322.88      43.18             2,366,318        97.39        13.02
 82    Shenandoah            20,252,255             783,495         6,930,279         22,879            2,012,673        271,177            265,309         267,528         30,805,595          741.68      70.90             4,905,204       118.10        11.29
 83    Smyth                  8,042,735             564,967         2,495,150        124,020            1,725,102        183,667            113,076          97,312         13,346,029          415.88      43.66             2,985,841        93.04         9.77
 84    Southampton            9,256,128             731,562         2,664,213         66,542              856,873        160,241            189,180         103,961         14,028,700          753.43      67.63             1,674,234        89.92         8.07
 85    Spotsylvania         102,096,171           2,707,978        28,920,443         77,214              814,178            -            1,267,972         905,055        136,789,011        1,122.98      70.70            33,358,016       273.86        17.24

 86    Stafford             136,571,804           2,593,438        25,570,968        174,837              232,129         830,622         1,215,413         756,750        167,945,961        1,334.05      73.80            29,466,871       234.07        12.95
 87    Surry                  5,905,083          10,347,732         1,033,693            -                    -               -              48,426          80,292         17,415,226        2,430.97      89.92               589,452        82.28         3.04
 88    Sussex                 4,248,318             326,370         1,809,692         34,524              869,935          99,351            77,211          69,456          7,534,857          616.87      43.60               962,731        78.82         5.57
 89    Tazewell              13,753,396             861,201         4,646,504        174,718            1,249,642       1,054,268           294,062         159,062         22,192,853          498.29      48.90             8,873,684       199.24        19.55
 90    Warren                24,048,386             378,745         7,555,976          7,617              746,394             -             371,558         211,332         33,320,008          913.57      70.53             6,036,056       165.50        12.78

 91    Washington            20,492,803             965,869         4,688,238        105,256            2,412,910            -             310,640          215,333         29,191,049          536.17      53.17             8,725,269       160.26        15.89
 92    Westmoreland          10,204,841             235,047         2,913,694         23,347              182,236         44,021           210,807           88,314         13,902,307          793.72      64.41             1,756,532       100.29         8.14
 93    Wise                   9,708,952             637,349         3,944,334        207,155            2,949,358        911,662           272,350           95,690         18,726,850          449.75      46.12            14,449,017       347.01        35.59
 94    Wythe                  9,305,271             699,734         2,860,388        100,194            2,534,045        344,023            94,821          106,897         16,045,373          572.46      48.77             4,985,710       177.88        15.15
 95    York                  58,499,184           2,658,214        10,703,320         23,305            3,617,121        183,506           478,234          216,075         76,378,959        1,157.90      63.64            27,137,013       411.39        22.61

 95          Total      $ 6,257,346,706   $     208,417,182   $ 1,021,735,712   $   5,356,156     $   121,519,025   $ 11,783,135    $ 46,491,609      $ 19,700,930    $   7,692,350,455     $ 1,413.23      70.67     $ 1,559,235,860      $ 286.46         14.32




16
   COMPARATIVE REPORT                                                                                                                                                                                                                                                     EXHIBIT B
                   REVENUE                                                                                                                                                                                                                                               PAGE 3 of 4
For the Year Ended June 30, 2010

                       Permits, Privilege Fees, and
                          Regulatory Licenses                 Fines and Forfeitures                  Charges for Services                                 Revenue from Use of Money and Property                               Miscellaneous

                                                                                                                                                                                                Total
                                                                                                                                                                  Rental
                                      Per Percent of                     Per Percent of                          Per        Percent of                          and Sale of                         Per Percent of                     Per      Percent of       Total Local
                       Amount        Capita Revenue         Amount      Capita Revenue           Amount         Capita      Revenue          Interest            Property          Amount          Capita Revenue        Amount       Capita    Revenue           Revenue        No.


                   $      149,757    $ 12.70     0.78   $      20,168   $ 1.71        0.11   $     1,641,258   $ 139.20        8.56      $      104,732     $         66,555   $      171,287     $ 14.53    0.89    $      131,358   $ 11.14       0.69     $      19,166,781   51
                           34,963       1.37     0.24          12,773     0.50        0.09         2,297,041      89.75       16.00              83,687               49,639          133,326        5.21    0.93           516,392     20.18       3.60            14,356,526   52
                       10,791,655      36.20     1.11       2,539,918     8.52        0.26        41,428,530     138.97        4.25           2,765,013            2,842,976        5,607,989       18.81    0.58        26,709,661     89.60       2.74           975,210,655   53
                          830,171      25.21     1.40         196,601     5.97        0.33         5,173,592     157.13        8.72             375,175               39,782          414,957       12.60    0.70           534,612     16.24       0.90            59,302,618   54
                           30,566       2.30     0.31          22,632     1.71        0.23         3,310,555     249.52       33.50             175,614               54,121          229,735       17.32    2.33           345,321     26.03       3.49             9,881,022   55

                          193,601      13.88     1.19         160,201     11.48       0.98         1,840,277     131.92       11.28             147,601               76,322         223,923        16.05    1.37          350,712      25.14       2.15            16,319,872   56
                           62,856       6.62     0.46          14,899      1.57       0.11         2,010,505     211.60       14.73              35,101               49,686          84,787         8.92    0.62          407,464      42.89       2.98            13,652,876   57
                          177,550       5.50     0.55         123,167      3.81       0.38         4,373,880     135.40       13.56             217,166               76,375         293,541         9.09    0.91          814,906      25.23       2.53            32,257,666   58
                          121,206      11.64     0.75          53,628      5.15       0.33         1,860,647     178.71       11.45               6,854              119,559         126,413        12.14    0.78          473,437      45.47       2.91            16,249,119   59
                          768,341       8.41     0.90         109,471      1.20       0.13        13,484,723     147.54       15.75             262,270              371,267         633,537         6.93    0.74          512,622       5.61       0.60            85,630,979   60

                          171,420      11.05     0.69         301,608     19.44       1.22         1,838,023     118.44        7.44              90,492               83,496         173,988        11.21    0.70          489,128      31.52       1.98            24,711,009   61
                          430,902      24.13     1.50         191,841     10.74       0.67         1,107,703      62.03        3.85             542,110              256,840         798,950        44.74    2.78          897,497      50.26       3.12            28,751,542   62
                          192,564      14.39     0.89         114,132      8.53       0.53         2,696,208     201.51       12.52              51,782               11,011          62,793         4.69    0.29          819,700      61.26       3.81            21,538,913   63
                          137,646      10.27     0.67          29,883      2.23       0.15         3,000,319     223.88       14.57             226,077                4,938         231,015        17.24    1.12          515,452      38.46       2.50            20,587,670   64
                           88,505       5.57     0.73          17,068      1.07       0.14         3,077,919     193.66       25.39             247,556              596,749         844,305        53.12    6.97          717,607      45.15       5.92            12,120,513   65

                          171,857       5.07     0.39          38,798      1.15       0.09         5,447,693     160.77       12.24             445,082            1,572,371        2,017,453       59.54    4.53         1,147,831     33.87       2.58            44,498,776   66
                          200,275       8.28     0.79          89,120      3.69       0.35         5,005,741     207.07       19.77              15,560               45,276           60,836        2.52    0.24           265,580     10.99       1.05            25,324,850   67
                           81,406       4.18     0.51          28,251      1.45       0.18         2,984,878     153.32       18.78              37,471              201,915          239,386       12.30    1.51         1,726,832     88.70      10.87            15,892,727   68
                          179,480       2.86     0.38         166,937      2.66       0.36         6,185,704      98.63       13.21             824,245              281,150        1,105,395       17.63    2.36         3,470,878     55.35       7.41            46,817,976   69
                          427,993      15.23     1.09         127,062      4.52       0.32         1,962,145      69.81        5.00              29,405              296,950          326,355       11.61    0.83           649,895     23.12       1.66            39,215,164   70

                           86,207       4.01     0.47          47,822      2.22       0.26         4,282,116     199.13       23.19              70,738              275,402          346,140       16.10    1.87           437,788     20.36       2.37            18,465,441   71
                          453,302      11.81     1.11         411,747     10.72       1.01         3,974,288     103.51        9.72             290,171              196,654          486,825       12.68    1.19           281,131      7.32       0.69            40,888,931   72
                       10,617,000      27.44     1.30       2,866,000      7.41       0.35        63,273,000     163.52        7.75          29,693,000            1,947,000       31,640,000       81.77    3.88        25,336,000     65.48       3.10           816,308,000   73
                          122,854       3.60     0.27          31,439      0.92       0.07        11,955,448     349.92       26.57             644,602               34,032          678,634       19.86    1.51         5,561,573    162.78      12.36            45,003,693   74
                          159,247      22.54     1.16          96,766     13.69       0.70           750,169     106.16        5.45             130,586                7,739          138,325       19.58    1.00           416,568     58.95       3.03            13,768,283   75

                           53,083       5.42     0.55          31,958      3.26       0.33         2,547,542     260.03       26.49              79,452               18,802           98,254       10.03    1.02           353,376     36.07       3.67             9,618,392   76
                          829,674       8.92     0.55         810,241      8.71       0.54        16,318,148     175.48       10.84             626,907              553,650        1,180,557       12.70    0.78           939,505     10.10       0.62           150,558,220   77
                          202,087       9.23     0.59         153,837      7.02       0.45         6,578,527     300.32       19.20              92,399              160,126          252,525       11.53    0.74           780,044     35.61       2.28            34,269,906   78
                          803,462      10.58     0.88         238,435      3.14       0.26        13,557,635     178.48       14.92             192,724              691,907          884,631       11.65    0.97         1,104,826     14.54       1.22            90,857,153   79
                           45,877       1.56     0.17           1,049      0.04       0.00         6,659,705     226.19       24.89             117,098                1,500          118,598        4.03    0.44           858,532     29.16       3.21            26,761,093   80

                           48,642       2.00     0.27         185,820      7.65       1.02         6,745,094     277.60       37.12              48,900              297,548          346,448       14.26    1.91           631,780     26.00       3.48            18,169,345   81
                          340,486       8.20     0.78         114,651      2.76       0.26         6,557,239     157.87       15.09              63,939               56,344          120,283        2.90    0.28           606,324     14.60       1.40            43,449,782   82
                          106,118       3.31     0.35         686,447     21.39       2.25        11,960,242     372.69       39.13             254,058              300,664          554,722       17.29    1.81           925,897     28.85       3.03            30,565,296   83
                          128,209       6.89     0.62         625,133     33.57       3.01         3,181,145     170.85       15.34              44,951               60,556          105,507        5.67    0.51           999,752     53.69       4.82            20,742,680   84
                        2,344,272      19.25     1.21       1,007,247      8.27       0.52        16,511,123     135.55        8.53             992,638              566,833        1,559,471       12.80    0.81         1,904,853     15.64       0.98           193,473,993   85

                        2,845,746      22.60     1.25         729,490      5.79       0.32        19,181,855     152.37        8.43             765,680              260,156        1,025,836        8.15    0.45         6,377,339     50.66       2.80           227,573,098   86
                           41,406       5.78     0.21          11,922      1.66       0.06         1,013,254     141.44        5.23              46,454               97,238          143,692       20.06    0.74           151,820     21.19       0.78            19,366,772   87
                           96,985       7.94     0.56         467,053     38.24       2.70         7,477,613     612.18       43.27             296,110               77,023          373,133       30.55    2.16           369,882     30.28       2.14            17,282,254   88
                          128,830       2.89     0.28         102,915      2.31       0.23         9,163,300     205.74       20.19             277,000            2,388,251        2,665,251       59.84    5.87         2,259,974     50.74       4.98            45,386,807   89
                          506,320      13.88     1.07          48,014      1.32       0.10         6,217,594     170.47       13.16             308,111              228,047          536,158       14.70    1.13           580,788     15.92       1.23            47,244,938   90

                          154,291       2.83     0.28         722,986     13.28       1.32        11,829,744     217.29       21.55             237,074               34,189          271,263        4.98    0.49         4,007,977     73.62       7.30            54,902,579   91
                          247,734      14.14     1.15         117,645      6.72       0.55         4,578,811     261.42       21.22             187,204               96,586          283,790       16.20    1.31           695,879     39.73       3.22            21,582,698   92
                           50,992       1.22     0.13          35,352      0.85       0.09         5,114,818     122.84       12.60             503,575              100,431          604,006       14.51    1.49         1,622,864     38.98       4.00            40,603,899   93
                           84,194       3.00     0.26       1,299,841     46.37       3.95         9,171,059     327.20       27.88             747,911                3,672          751,583       26.81    2.28           561,972     20.05       1.71            32,899,732   94
                          598,252       9.07     0.50         371,169      5.63       0.31        11,839,225     179.48        9.86             361,271            1,929,335        2,290,606       34.73    1.91         1,410,846     21.39       1.18           120,026,070   95

                   $ 115,621,804     $ 21.24     1.06   $ 53,484,436    $ 9.83        0.49   $ 1,122,729,063   $ 206.27       10.31      $   83,375,281     $     81,249,019   $ 164,624,300      $ 30.24    1.51    $ 177,436,945    $ 32.60       1.63     $ 10,885,482,863    95




                                                                                                                                                                                                                                                                                 17
                                                                                                                                                                                                                                                  COMPARATIVE
                                                                                                                                                                                                                                                           LOCAL
                                                                                                                                                                                                                                               For the Year Ended

                                                                                                                                                                                                                                                                        P
                                                                                                               General Property Taxes                                                                                         Other Local Taxes (Exhibit B-2)

                                                                                                                                                                                            Total
                                                      Public              Personal Property                Machinery
                                  Real               Service                                                 and          Merchants'                                                               Per       Percent of                           Per      Percent of
No.            Locality         Property           Corporations        General       Mobile Home            Tools          Capital          Penalties        Interest        Amount               Capita     Revenue            Amount           Capita    Revenue

         Town of:
     1     Abingdon         $      1,986,207   $          60,693   $       271,230   $         1,352   $        10,134   $        -     $       23,251   $      16,430   $      2,369,297     $     304.54      25.70     $        5,746,200   $ 738.59         62.33
     2     Ashland                   632,503              29,857           273,328             1,896            16,973            -             16,187           8,864            979,608           148.00      18.83              3,861,263     583.36         74.22
     3     Big Stone Gap             768,854              41,800            85,662             2,766               182            -             14,974          13,838            928,076           191.12      28.96              1,635,333     336.77         51.02
     4     Blacksburg              5,159,905             108,301               -                 -                 -              -             19,832           8,792          5,296,830           133.85      25.70              9,406,802     237.71         45.64
     5     Blackstone                302,084               7,566            65,892               -                 -              -              5,056           3,845            384,443           104.61      15.15              1,155,000     314.29         45.52

  6        Bluefield                 677,252              21,736           252,594             2,325            13,654            -                -               -              967,561           190.54      24.08             2,449,245       482.32        60.96
  7        Bridgewater               305,547               4,594           130,413               -             113,810            -              1,800             727            556,891           107.03      24.82             1,105,960       212.56        49.29
  8        Chincoteague              611,388               7,341           174,219               -                 -              -             63,041           3,318            859,307           199.05      28.96             1,565,711       362.68        52.78
  9        Christiansburg          2,270,582              49,132           420,540             4,608           279,096            -             16,964          12,736          3,053,658           180.19      16.98            11,093,778       654.62        61.69
 10        Clifton Forge             359,517              27,056           216,613               -                 442            -             17,683          48,747            670,058           156.23      43.60               742,933       173.22        48.34

 11        Colonial Beach          2,738,243              29,097           438,548               -                  19            -             40,166          22,008          3,268,081         1,012.42      69.65                970,205      300.56        20.68
 12        Culpeper                1,590,816              53,545         1,208,789             2,490           171,239            -             31,609          18,634          3,077,122           318.41      33.07              4,558,470      471.70        48.98
 13        Dumfries                1,010,683              21,299               -                 -                 -              -             16,841           3,357          1,052,180           213.12      31.94              2,072,351      419.76        62.91
 14        Farmville                 477,809              19,604           178,197             2,775               -              -              4,698           5,444            688,527           100.59      11.57              4,338,336      633.80        72.90
 15        Front Royal             1,072,814              11,271           268,031               -                 -              -                -            23,056          1,375,172           101.20      20.85              3,256,956      239.68        49.38

 16        Herndon                9,958,231              462,591               -                -                  -              -             39,718           5,412         10,465,952           483.30      37.80            10,269,280       474.22        37.09
 17        Leesburg              10,694,096              226,721         1,460,831              -                9,773            -             63,655          44,921         12,499,997           441.52      36.45            14,601,476       515.75        42.58
 18        Luray                  1,041,685               29,750            44,458              666             32,056            -              6,866           4,557          1,160,038           238.15      39.09             1,442,372       296.11        48.61
 19        Marion                   371,143               17,425            81,510              131             48,197            -              3,661           3,600            525,667            82.80      17.52             2,046,448       322.33        68.21
 20        Orange                   500,687               18,279           125,110              -                3,979            -                -               -              648,055           157.18      24.08             1,859,512       451.01        69.08

 21        Pulaski                 1,387,706              54,369           273,087               -             332,240            -             12,613          12,816          2,072,831           218.81      44.46              2,068,651      218.37        44.37
 22        Purcellville            2,193,591              28,725           286,766               -               2,962            -             12,490          12,490          2,537,024           707.88      32.15              2,881,876      804.09        36.52
 23        Richlands                 390,817              16,604               -              12,188               -              -              2,615           3,196            425,420           102.66      10.92              1,704,768      411.38        43.77
 24        Rocky Mount               541,841              28,435           124,590               -             107,732            -              4,061           2,105            808,764           198.91      21.81              2,500,432      614.96        67.44
 25        Smithfield              1,787,871              24,975           416,750               818           171,913            -             24,248           8,119          2,434,694           384.99      46.67              2,338,993      369.86        44.83

 26        South Boston              922,745              43,245           463,697             2,002             8,349            -             19,541          18,443          1,478,022           174.07      31.75              2,731,379      321.68        58.68
 27        South Hill              1,435,068              52,364           269,123             2,932           322,314            -             17,556           7,969          2,107,326           478.61      35.87              2,925,761      664.49        49.80
 28        Strasburg                 901,879              28,845           271,570               -             181,280            -             27,463           4,055          1,415,092           352.28      41.96              1,355,949      337.55        40.20
 29        Tazewell                  512,443              23,600            61,532               -                 -              -             17,396           1,111            616,082           146.48      27.85              1,123,028      267.01        50.77
 30        Vienna                  8,568,642              92,325               -                 -                 -              -             12,546          15,968          8,689,481           601.22      50.47              6,894,432      477.02        40.05

 31        Vinton                    138,594               4,871           175,919               -              73,030            -              8,862           3,073            404,349            51.96       7.78              3,595,550      462.03        69.15
 32        Warrenton                 238,188               4,828           323,407               -                 -              -              7,713           5,465            579,601            86.90       8.01              5,137,092      770.18        71.02
 33        West Point              1,965,167              60,420           389,480               -           2,318,789            -             24,758          19,487          4,778,101         1,667.17      74.97                765,674      267.16        12.01
 34        Wise                      458,363              11,966           107,082             8,665               -              -              6,144           1,392            593,612           182.37      18.90              2,009,139      617.25        63.97
 35        Woodstock                 800,960              18,196           231,498               -               6,251            -             12,449           6,699          1,076,053           272.28      31.25              2,043,284      517.03        59.34
 36        Wytheville              1,227,730              46,724           145,112             3,220           186,824            -             10,393           6,124          1,626,127           208.37      17.53              5,478,801      702.05        59.06

 36              Total      $    66,001,651    $       1,788,150   $     9,235,578   $        48,834   $     4,411,238   $        -     $      606,850   $     376,798   $     82,469,099     $     277.30      31.31     $     129,732,440    $ 436.22         49.26

170          Grand Total    $ 8,872,017,703    $     290,193,540   $ 1,417,911,876   $   8,009,626     $   213,776,573   $ 11,998,516   $ 65,404,809     $ 31,899,368    $ 10,911,212,011     $ 1,384.22        66.02     $ 2,995,183,351      $ 379.97         18.12




18
   COMPARATIVE REPORT                                                                                                                                                                                                                                                     EXHIBIT B
                   REVENUE                                                                                                                                                                                                                                               PAGE 4 of 4
For the Year Ended June 30, 2010

                       Permits, Privilege Fees, and
                          Regulatory Licenses                 Fines and Forfeitures                  Charges for Services                                 Revenue from Use of Money and Property                               Miscellaneous

                                                                                                                                                                                                Total
                                                                                                                                                                  Rental
                                      Per Percent of                     Per Percent of                          Per        Percent of                          and Sale of                         Per Percent of                     Per      Percent of       Total Local
                       Amount        Capita Revenue         Amount      Capita Revenue           Amount         Capita      Revenue          Interest            Property          Amount          Capita Revenue        Amount       Capita    Revenue           Revenue        No.


                   $       20,084    $ 2.58      0.22   $      26,571   $ 3.42        0.29   $       824,849   $ 106.02        8.95      $      100,416     $          9,944   $     110,360      $ 14.19    1.20    $     121,701    $ 15.64       1.32     $       9,219,062     1
                           47,854      7.23      0.92         135,041    20.40        2.60           144,637      21.85        2.78              16,000               16,783          32,783         4.95    0.63            1,325       0.20       0.03             5,202,511     2
                            3,184      0.66      0.10          32,447     6.68        1.01           442,016      91.02       13.79               7,819                8,596          16,415         3.38    0.51          147,598      30.39       4.61             3,205,069     3
                          280,492      7.09      1.36         345,875     8.74        1.68         4,735,578     119.67       22.97             242,310                  -           242,310         6.12    1.18          304,493       7.69       1.48            20,612,380     4
                              955      0.26      0.04          20,979     5.71        0.83           851,473     231.69       33.56               4,517               36,040          40,557        11.04    1.60           84,115      22.89       3.31             2,537,522     5

                           25,799       5.08     0.64          51,535     10.15       1.28           460,482      90.68       11.46               5,243                  -             5,243         1.03    0.13           57,670      11.36       1.44             4,017,535     6
                            7,070       1.36     0.32          43,866      8.43       1.96           420,273      80.78       18.73               1,547               85,744          87,291        16.78    3.89           22,238       4.27       0.99             2,243,589     7
                           48,626      11.26     1.64          34,343      7.96       1.16           210,837      48.84        7.11              15,468               16,801          32,269         7.47    1.09          215,627      49.95       7.27             2,966,720     8
                          203,998      12.04     1.13         118,559      7.00       0.66         2,908,377     171.62       16.17             287,981               94,201         382,182        22.55    2.13          221,167      13.05       1.23            17,981,719     9
                            4,848       1.13     0.32          11,685      2.72       0.76            74,699      17.42        4.86               1,326                4,463           5,789         1.35    0.38           26,973       6.29       1.75             1,536,985    10

                           50,438      15.63     1.07          42,557     13.18       0.91           228,924      70.92        4.88              24,413               53,342          77,755        24.09    1.66           54,295      16.82       1.16             4,692,255    11
                          315,255      32.62     3.39         179,979     18.62       1.93           476,502      49.31        5.12              36,936              208,634         245,570        25.41    2.64          453,182      46.89       4.87             9,306,080    12
                           42,088       8.53     1.28          69,351     14.05       2.11            26,421       5.35        0.80               3,930                  -             3,930         0.80    0.12           28,050       5.68       0.85             3,294,371    13
                           71,355      10.42     1.20         103,985     15.19       1.75           540,101      78.90        9.08              15,895              173,670         189,565        27.69    3.19           18,963       2.77       0.32             5,950,832    14
                           93,419       6.87     1.42         238,363     17.54       3.61           971,968      71.53       14.74              96,615                9,661         106,276         7.82    1.61          554,077      40.77       8.40             6,596,231    15

                          387,478      17.89     1.40         546,486     25.24       1.97         4,500,438     207.82       16.25             489,712              786,136        1,275,848       58.92    4.61           241,352     11.15       0.87            27,686,834    16
                          437,125      15.44     1.27         402,164     14.21       1.17         5,039,811     178.02       14.70              88,978                  -             88,978        3.14    0.26         1,223,700     43.22       3.57            34,293,251    17
                            4,944       1.01     0.17          21,100      4.33       0.71           275,497      56.56        9.28              18,155               14,855           33,010        6.78    1.11            30,400      6.24       1.02             2,967,361    18
                              165       0.03     0.01          38,511      6.07       1.28           350,570      55.22       11.69               2,706               21,790           24,496        3.86    0.82            14,278      2.25       0.48             3,000,135    19
                            2,539       0.62     0.09          60,235     14.61       2.24            73,462      17.82        2.73               8,690                2,255           10,945        2.65    0.41            36,982      8.97       1.37             2,691,730    20

                           13,531       1.43     0.29          29,107      3.07       0.62           288,498      30.45        6.19              16,813                  -            16,813         1.77    0.36           172,522     18.21       3.70             4,661,953    21
                          103,501      28.88     1.31          65,268     18.21       0.83               -          -           -                54,645                1,120          55,765        15.56    0.71         2,247,073    626.97      28.48             7,890,507    22
                            1,585       0.38     0.04          85,661     20.67       2.20         1,264,454     305.13       32.46              19,021                  -            19,021         4.59    0.49           394,218     95.13      10.12             3,895,127    23
                           13,387       3.29     0.36          28,709      7.06       0.77            95,333      23.45        2.57             215,953                3,763         219,716        54.04    5.93            41,288     10.15       1.11             3,707,629    24
                           14,716       2.33     0.28          66,519     10.52       1.28           162,338      25.67        3.11              43,334              144,256         187,590        29.66    3.60            12,201      1.93       0.23             5,217,051    25

                            2,962       0.35     0.06          69,452      8.18       1.49            26,072       3.07        0.56              12,208               89,679         101,887        12.00    2.19          245,119      28.87       5.27             4,654,893    26
                           31,154       7.08     0.53         108,992     24.75       1.86           597,933     135.80       10.18              16,993               24,496          41,489         9.42    0.71           62,880      14.28       1.07             5,875,535    27
                           11,546       2.87     0.34          39,905      9.93       1.18           353,404      87.98       10.48              17,635               55,780          73,415        18.28    2.18          123,349      30.71       3.66             3,372,660    28
                            1,065       0.25     0.05          43,823     10.42       1.98           398,826      94.82       18.03               5,192                  -             5,192         1.23    0.23           23,983       5.70       1.08             2,211,999    29
                          101,143       7.00     0.59         298,921     20.68       1.74           713,568      49.37        4.14              28,923              215,241         244,164        16.89    1.42          274,765      19.01       1.60            17,216,474    30

                           12,116       1.56     0.23          94,548     12.15       1.82           483,785      62.17        9.30              11,993              153,346         165,339        21.25    3.18          444,088      57.07       8.54             5,199,775    31
                          142,677      21.39     1.97         167,156     25.06       2.31         1,003,989     150.52       13.88              38,856               11,840          50,696         7.60    0.70          152,081      22.80       2.10             7,233,292    32
                           47,017      16.41     0.74          26,787      9.35       0.42           175,443      61.22        2.75             144,572              216,125         360,697       125.85    5.66          219,886      76.72       3.45             6,373,605    33
                            1,289       0.40     0.04          19,207      5.90       0.61           290,934      89.38        9.26              72,558                  -            72,558        22.29    2.31          153,953      47.30       4.90             3,140,692    34
                           25,650       6.49     0.74          40,930     10.36       1.19           208,649      52.80        6.06              20,788                2,895          23,683         5.99    0.69           24,830       6.28       0.72             3,443,079    35
                          131,545      16.86     1.42          48,018      6.15       0.52         1,088,555     139.49       11.73             392,604              129,018         521,622        66.84    5.62          381,669      48.91       4.11             9,276,337    36

                   $    2,702,600    $ 9.09      1.03   $   3,756,635   $ 12.63       1.43   $    30,708,696   $ 103.26       11.66      $    2,580,745     $      2,590,474   $    5,171,219     $ 17.39    1.96    $    8,832,091   $ 29.70       3.35     $     263,372,780    36

                   $ 155,997,652     $ 19.79     0.94   $ 97,616,884    $ 12.38       0.59   $ 1,785,546,560   $ 226.52       10.80      $ 104,148,695      $ 131,062,992      $ 235,211,687      $ 29.84    1.42    $ 345,886,668    $ 43.88       2.09     $ 16,526,654,813    170




                                                                                                                                                                                                                                                                                  19
                                                                                               COMPARATIVE REPORT                                                                                              EXHIBIT B-1
                                                                                         INTER-GOVERNMENTAL REVENUE                                                                                            PAGE 1 of 4
                                                                                           For the Year Ended June 30, 2010


                                                                                                                                                                                                     Memo Only
                                                                                                                                                                                            Expenditures Made on Behalf
                                                               From the Commonwealth                                                     From the Federal Government                          of the Local Government
                                       Payments              Non-               Shared                                    Payments                   Non-
                                        in Lieu           Categorical          Expenses              Categorical           in Lieu                Categorical          Categorical
 No.                    Locality       of Taxes            State Aid          (Categorical)           State Aid           of Taxes                Federal Aid          Federal Aid          State               Federal

          City of:
      1       Alexandria           $              -   $       40,803,931    $        7,163,616   $       56,984,373   $              -        $       1,664,648    $       40,091,147   $     5,403,519    $       1,400,320
      2       Bedford                             -              464,268               168,574            5,995,498                  -                      -                  34,034               822              154,460
      3       Bristol                             -            2,163,617             2,570,217           22,903,082                  -                      -               7,538,040           824,088              885,515
      4       Buena Vista                         -            1,005,966               613,295            9,909,256                  -                      -               1,689,857           110,658              245,582
      5       Charlottesville                     -            9,239,457             1,483,433           39,225,352                  -                   87,928            15,694,223         1,201,205            1,203,044

      6      Chesapeake                           -           48,224,861             4,825,121          257,216,466              4,787                   37,813            54,889,420         5,550,112            3,712,880
      7      Colonial Heights                     -            3,153,181             1,190,660           17,723,255                -                        -               2,862,353           356,495              281,241
      8      Covington                            -              859,072               181,962            7,328,270                -                        -               1,915,302           254,441              263,324
      9      Danville                             -            9,609,932             3,782,823           60,654,550              3,714                      -              19,843,830         1,449,116            2,523,046
     10      Emporia                              -              868,139               308,411            7,993,337                -                        -               3,153,034           154,366                7,407

     11      Fairfax                              -            6,255,973               301,953            8,653,682                  -                      -                 862,856            76,650                 -
     12      Falls Church                         -            3,084,972               353,065            6,492,742                  -                      -               1,791,975               -                   -
     13      Franklin                             -            1,673,064               192,936           11,806,374                  -                      -               4,804,613           456,843             506,359
     14      Fredericksburg                       -            3,810,995             1,387,270           15,565,642                  -                      -              10,298,676           728,471             698,805
     15      Galax                                -              514,774                97,483           11,102,639                  -                      -               3,404,976           337,598             561,705

     16      Hampton                              -           23,749,603             8,072,503          177,218,925                  -                  281,484            52,619,764         7,495,342            4,058,418
     17      Harrisonburg                         -            3,277,075               320,266           36,929,049                  -                  109,634            12,990,652           640,892              603,934
     18      Hopewell                             -            2,596,054             1,167,307           32,673,409                  -                      -              11,644,582           862,079            1,194,071
     19      Lexington                            -              939,670               368,201            4,856,138                  -                      -               1,039,805           168,189               75,767
     20      Lynchburg                            -            9,128,260             2,804,431           78,534,220                  -                  456,131            26,552,893         2,276,982            3,009,565

     21      Manassas                           -              8,223,131               315,291           37,104,482                  -                    9,700            12,483,478           608,952              470,615
     22      Manassas Park                      -              2,251,436               212,612           16,528,389                  -                      -               5,923,496           147,915              151,926
     23      Martinsville                       -              1,632,852             2,579,668           20,340,175                  -                      -               8,412,097           629,667            1,057,444
     24      Newport News                       -             34,043,338             9,052,960          215,929,384                  -                      -              73,318,129        13,400,435            5,364,882
     25      Norfolk                        504,674           53,974,158             8,678,709          262,777,941                  -                      -             126,557,473        16,968,268            6,774,889

     26      Norton                               -              690,594               315,957            6,571,789             29,870                      -               2,227,572           157,396              289,721
     27      Petersburg                           -            4,868,141             4,071,635           46,092,397                -                        -              17,652,028         1,781,683            2,401,969
     28      Poquoson                             -            2,451,102               254,482           11,383,384              3,326                      -               2,414,633            68,422               28,725
     29      Portsmouth                           -           26,351,094             8,815,915          125,221,001                -                        -              48,757,276         4,701,049            3,564,832
     30      Radford                              -            1,465,078               917,663           13,034,502                -                        -               3,053,870           301,882              427,603

     31      Richmond                             -           47,720,978            22,298,544          206,604,850                  -                  815,096           147,602,113         8,598,202            8,784,770
     32      Roanoke                              -           15,588,242             8,732,488          116,162,728                  -                   32,898            45,181,017         4,030,992            3,772,579
     33      Salem                                -            4,496,411             1,195,946           24,421,523                  -                      -               5,588,070            60,360                  -
     34      Staunton                             -            4,220,855             1,119,236           24,791,515                  -                      -               7,256,360           660,799              801,857
     35      Suffolk                              -           17,225,907             2,622,687          104,419,635                  -                      -              28,503,849         2,007,838            2,128,290

     36      Virginia Beach                       -           93,150,949             8,946,473          418,873,045            122,149                1,024,075           155,759,357         4,751,752            3,460,131
     37      Waynesboro                           -            3,968,023             1,040,405           22,479,194                -                        -               7,804,564           578,213              905,901
     38      Williamsburg                         -            1,564,782               144,801            5,425,308                -                        -               1,706,428           206,174               87,477
     39      Winchester                           -            6,152,116             1,542,240           22,051,265                -                        -              10,115,966           523,367              554,874

     39                   Total    $        504,674   $      501,462,051    $      120,211,239   $    2,569,978,766   $        163,846        $       4,519,407    $      984,039,808   $    88,531,234    $      62,413,929




22
                                                                                            COMPARATIVE REPORT                                                                                              EXHIBIT B-1
                                                                                      INTER-GOVERNMENTAL REVENUE                                                                                            PAGE 2 of 4
                                                                                        For the Year Ended June 30, 2010


                                                                                                                                                                                                  Memo Only
                                                                                                                                                                                         Expenditures Made on Behalf
                                                            From the Commonwealth                                                     From the Federal Government                          of the Local Government
                                    Payments              Non-               Shared                                    Payments                   Non-
                                     in Lieu           Categorical          Expenses              Categorical           in Lieu                Categorical          Categorical
No.                  Locality       of Taxes            State Aid          (Categorical)           State Aid           of Taxes                Federal Aid          Federal Aid          State               Federal

      County of:
  1      Accomack               $            -     $        3,871,869    $        3,144,689   $       32,474,384   $         25,085        $         135,952    $       12,038,700   $     7,240,667    $       1,617,800
  2      Albemarle                       123,674           20,818,672             1,483,266           56,819,336             34,547                      -              24,349,886        11,890,910              918,933
  3      Alleghany                           -              1,987,951             2,941,863           19,199,855            117,845                      -               6,303,965         4,100,518              597,378
  4      Amelia                              -              1,302,926             1,244,461           11,185,412                -                        -               4,626,062         2,281,583              386,808
  5      Amherst                             -              3,632,335             2,911,610           29,622,581                -                        -               8,798,304         8,302,259              918,580

  6      Appomattox                            -            1,589,730             1,821,074           14,783,404              4,045                      -               3,636,799         2,947,547              610,043
  7      Arlington                             -           50,767,224            10,495,846           85,488,963                -                    415,985            56,638,913        13,549,824              838,256
  8      Augusta                               -            6,894,421             2,186,477           63,416,365            362,266                      -              23,033,695        14,436,455            1,505,055
  9      Bath                                  -              182,117               865,507            2,486,554            278,208                      -               1,333,482         2,879,847               84,865
 10      Bedford                               -            8,241,446             3,608,690           53,039,812             37,935                      -              17,195,410         9,014,462              981,945

 11      Bland                                 -              502,535               841,614            6,567,892             25,309                      -               1,732,308         3,142,436              148,732
 12      Botetourt                             -            4,542,117             4,013,352           26,375,616            110,481                      -               6,354,909         8,294,129              295,109
 13      Brunswick                             -            1,788,640             2,026,131           16,116,876                -                        -               6,302,143         6,707,882            1,131,096
 14      Buchanan                              -            3,016,568             2,123,815           26,367,522                -                        -              11,833,562         8,728,309            1,916,023
 15      Buckingham                            -            1,650,350             1,285,157           14,762,820                -                        -               4,854,599         4,323,123              691,257

 16      Campbell                              -            5,469,904             2,901,213           55,009,286                -                        -              15,312,875         7,982,953            1,772,847
 17      Caroline                              -            3,305,970             1,559,564           24,235,466              2,044                      -               6,819,033         7,183,841              661,362
 18      Carroll                               -            2,213,811             2,161,780           29,409,670             11,186                      -              10,099,592         9,896,572            1,336,570
 19      Charles City                          -              882,006               922,776            6,072,734              1,317                      -               2,455,769         2,136,945              171,790
 20      Charlotte                             -              854,633             1,566,022           15,324,280              8,274                      -               9,542,603         3,683,209              655,605

 21      Chesterfield                        -             59,510,377             6,006,192          304,128,635                -                    350,567            80,716,863        23,609,576            3,211,386
 22      Clarke                              -              3,052,611             1,125,285            9,690,367              5,554                      -               2,753,865         2,884,015              104,124
 23      Craig                               -                449,112               842,430            5,732,592             65,393                      -               2,146,998         1,971,820              159,203
 24      Culpeper                            -              5,533,427             3,497,207           38,800,033                -                        -              15,093,620         5,497,205              734,651
 25      Cumberland                       87,846            1,333,534               942,278           10,770,070                -                        -               4,534,715         2,487,045              395,462

 26      Dickenson                             -            1,056,181             1,666,439           20,943,085             15,000                      -               7,426,892         7,899,035            1,114,190
 27      Dinwiddie                             -            4,630,134             2,633,386           28,887,751                817                      -               8,268,359         8,259,867              955,905
 28      Essex                                 -            1,439,144             1,100,889            9,493,337             14,793                      -               4,029,771         2,372,981              502,579
 29      Fairfax                               -          305,217,324            10,649,084          471,819,586             53,762                2,763,855           310,039,667       133,948,836            3,654,204
 30      Fauquier                              -           16,893,482             4,689,319           40,366,447              2,460                      -              15,249,209        18,628,850              462,942

 31      Floyd                                 -            1,626,923             1,243,168           12,563,251             16,749                      -               3,988,562         3,984,855              430,994
 32      Fluvanna                              -            4,022,973             1,695,899           21,297,276                -                        -               6,004,190         1,965,876              294,007
 33      Franklin                              -            5,413,175             4,006,604           44,903,024             16,956                      -              15,844,511        10,619,938            1,625,150
 34      Frederick                             -           14,670,753             3,518,833           64,807,414              8,423                      -              19,584,415        11,701,298              795,852
 35      Giles                                 -            1,563,226             1,572,373           17,555,307             22,003                      -               5,029,713         4,071,264              597,255

 36      Gloucester                          -              4,348,059             3,211,465           32,142,486                -                        -               9,464,408         3,057,247             700,164
 37      Goochland                           -              3,853,597             1,532,740            7,529,537                -                        -               3,197,749         5,516,612             260,041
 38      Grayson                             -                797,217             1,585,817           15,869,077             12,101                      -               6,099,578         7,729,945             775,436
 39      Greene                              -                    -                     -                    -                  -                        -                     -           1,982,166             361,035
 40      Greensville                     181,852            1,345,502             1,497,966           12,661,623                -                        -               4,805,322         2,469,872             831,820

 41      Halifax                               -            2,619,015             2,576,289           43,846,084             39,981                      -              14,292,294         8,567,071            2,144,928
 42      Hanover                               -           20,349,407             4,756,769           88,626,789              8,179                  127,144            18,590,578         9,219,176              870,816
 43      Henrico                               -           62,871,890             6,572,986          271,249,069                -                  2,953,810            71,813,587        31,272,504            5,201,334
 44      Henry                                 -            3,710,892             5,140,959           50,107,797              3,170                      -              14,798,680        10,568,066            2,304,989
 45      Highland                              -              240,356               822,733            1,910,187             37,060                      -                 656,364         2,973,208               44,604

 46      Isle of Wight                         -                  -                     -                    -                  -                        -                     -          10,172,509             700,047
 47      James City                            -           12,017,790             1,987,868           44,793,847              6,979                      -              13,093,454         6,438,650             580,698
 48      King & Queen                          -              986,263               898,996            5,705,930             20,000                      -               2,446,360         2,511,087             216,207
 49      King George                           -            2,738,167             1,618,689           20,424,391                -                        -               6,343,081         3,174,784             290,725
 50      King William                          -            1,643,175             1,251,144           13,933,758                -                        -               2,893,825         2,761,303             264,453



                                                                                                                                                                                                                            23
                                                                                               COMPARATIVE REPORT                                                                                               EXHIBIT B-1
                                                                                         INTER-GOVERNMENTAL REVENUE                                                                                             PAGE 3 of 4
                                                                                           For the Year Ended June 30, 2010


                                                                                                                                                                                                      Memo Only
                                                                                                                                                                                             Expenditures Made on Behalf
                                                               From the Commonwealth                                                      From the Federal Government                          of the Local Government
                                      Payments               Non-               Shared                                    Payments                    Non-
                                       in Lieu            Categorical          Expenses              Categorical           in Lieu                 Categorical          Categorical
 No.                   Locality       of Taxes             State Aid          (Categorical)           State Aid           of Taxes                 Federal Aid          Federal Aid          State               Federal

          County of:
     51      Lancaster            $              -    $          980,269    $        1,727,391   $        4,627,756   $            -           $             -      $        3,115,010   $     2,228,234    $         368,264
     52      Lee                                 -             1,231,259             2,184,104           32,441,968            169,133                       -              12,579,349         6,204,972            2,084,356
     53      Loudoun                             -            66,906,524             3,983,756          184,295,152              2,909                       -              76,317,007        32,960,239              685,604
     54      Louisa                              -             2,104,359             2,044,366           21,035,931                -                         -               7,103,415         6,951,310              816,940
     55      Lunenburg                           -             1,297,048             1,172,699           12,496,748             41,902                       -               4,530,074         3,644,806              667,042

     56     Madison                              -             1,621,468             1,211,978            9,831,701             79,382                       -               2,680,647         2,231,430              245,747
     57     Mathews                              -             1,480,737             1,026,446            5,994,087                -                         -               2,563,080         1,482,156              156,951
     58     Mecklenburg                          -             2,291,564             4,149,132           34,949,639            138,152                       -              10,918,022         5,506,932            1,680,905
     59     Middlesex                            -             1,324,139             1,141,623            5,318,201                -                         -               2,450,063         9,788,473              249,887
     60     Montgomery                           -             6,171,649             5,292,767           58,258,060              6,417                       -              20,701,942        12,824,831            1,967,333

     61     Nelson                               -             2,396,067             1,346,437            9,519,171             52,794                       -               3,393,464         4,860,514             450,330
     62     New Kent                             -             2,918,097             1,470,024           13,581,475                -                         -               3,733,867         3,901,669             123,663
     63     Northampton                          -             1,631,162             3,204,618            9,930,757             35,630                       -               6,539,768         2,663,430             866,193
     64     Northumberland                       -             1,394,901             1,358,317            5,529,610                -                         -               2,585,849         2,147,756             340,931
     65     Nottoway                             -             1,470,005             1,261,576           15,830,868                -                         -               6,534,143         2,608,064             793,563

     66     Orange                               -             4,426,662             1,848,907           26,332,603              4,136                       -               9,526,895         3,252,983              514,708
     67     Page                                 -             2,263,310             2,682,751           21,204,460             96,251                       -               6,227,966         3,628,501              721,216
     68     Patrick                              -             1,273,391             1,924,527           17,841,272             18,914                       -               5,758,908         4,986,992              998,270
     69     Pittsylvania                         -             6,748,918             4,886,295           65,667,026                -                         -              26,702,207        10,565,513            2,254,034
     70     Powhatan                             -             4,030,425             1,749,453           22,905,657                -                         -               5,637,227         4,084,649              226,182

     71     Prince Edward                        -             1,619,326             1,843,083           18,368,557             66,672                       -               6,697,321         3,822,293              847,044
     72     Prince George                        -             5,089,389             1,317,268           40,722,452             14,720                       -              13,134,564         4,663,214              354,651
     73     Prince William                       -            86,241,000             3,317,000          387,878,000            105,000                   330,000           137,316,000        55,074,938            3,440,018
     74     Pulaski                              -             2,396,706             2,888,079           36,370,054             14,359                       -              16,782,593         3,398,749            1,428,574
     75     Rappahannock                         -             1,276,751             1,209,438            3,196,596             76,152                       -               1,298,226         1,882,353               67,474

     76     Richmond                        32,592             1,120,245             1,096,280            9,240,365             18,701                       -               2,369,961         3,637,812              270,759
     77     Roanoke                            -              16,416,593             2,697,989           85,191,250                -                         -              21,632,812         8,448,447            1,269,997
     78     Rockbridge                         -               3,627,245             1,792,288           16,084,153             69,637                       -               5,760,965        10,904,884              716,687
     79     Rockingham                         -               7,730,372             7,564,024           66,609,184            380,881                       -              18,278,119        10,027,008            1,097,947
     80     Russell                            -               2,426,185             2,059,427           32,574,707                -                         -              10,689,063         9,320,103            1,858,378

     81     Scott                                -             1,682,055             2,069,102           31,023,879                -                       2,593            10,657,390         8,130,345            1,289,411
     82     Shenandoah                           -             4,933,026             3,424,787           32,144,725            158,435                       -              10,067,433         8,576,929              653,613
     83     Smyth                                -             2,415,517             2,659,991           37,584,914                -                         -              12,245,091         8,256,160            1,759,115
     84     Southampton                          -             3,051,930             3,255,958           18,802,838                -                         -               6,513,442         8,136,192              659,354
     85     Spotsylvania                         -            19,425,108             4,979,567          122,835,365             16,080                       -              35,746,785        14,458,584            1,279,192

     86     Stafford                         5,429            20,262,919             5,342,194          130,044,646                -                         -              30,097,744        10,816,701              894,728
     87     Surry                              -                 762,286               834,622            4,809,606                -                         -               2,514,603         2,738,219              261,565
     88     Sussex                         493,795             1,286,795             1,766,721           10,250,680                -                         -               4,611,699         4,913,895              428,978
     89     Tazewell                           -               2,809,771             3,133,809           48,379,501             21,442                       -              13,693,074        10,800,858            2,285,228
     90     Warren                             -               5,458,356             3,345,959           27,290,297             48,880                       -               8,645,360         3,717,725              635,844

     91     Washington                         -               4,344,743             3,040,108           48,224,854             16,124                       -              12,935,151         8,214,454            1,749,457
     92     Westmoreland                       -               1,938,603             1,555,811           10,491,158              1,319                       -               4,797,164         2,376,991              634,157
     93     Wise                           220,230             2,582,918             3,314,561           48,407,333             12,027                       -              19,670,203        11,653,467            2,403,651
     94     Wythe                              -               2,504,448             2,243,907           29,216,084             36,291                       -              10,265,935        12,168,484              985,760
     95     York                               -              10,437,579             3,674,891           62,787,684              9,500                       -              27,099,593         3,734,517              482,188

     95                  Total    $       1,145,418   $      993,250,751    $      244,842,745   $    4,235,438,602   $       3,079,762        $       7,079,906    $    1,565,588,433   $   843,436,906    $      91,791,140




24
                                                                                            COMPARATIVE REPORT                                                                                                EXHIBIT B-1
                                                                                      INTER-GOVERNMENTAL REVENUE                                                                                              PAGE 4 of 4
                                                                                        For the Year Ended June 30, 2010


                                                                                                                                                                                                   Memo Only
                                                                                                                                                                                          Expenditures Made on Behalf
                                                            From the Commonwealth                                                      From the Federal Government                          of the Local Government
                                   Payments               Non-               Shared                                    Payments                    Non-
                                    in Lieu            Categorical          Expenses              Categorical           in Lieu                 Categorical          Categorical
No.                 Locality       of Taxes             State Aid          (Categorical)           State Aid           of Taxes                 Federal Aid          Federal Aid          State                Federal

      Town of:
  1      Abingdon              $              -    $          499,623    $              -     $        1,456,176   $            -           $             -      $          241,050   $           -       $              -
  2      Ashland                              -               481,365                   -              1,656,483                -                         -                  56,350            35,110                    -
  3      Big Stone Gap                        -               421,332                   -                752,562             48,502                       -                 255,112               -                      -
  4      Blacksburg                           -             2,449,036                   -              2,786,335                -                         -               2,935,176             1,538                    -
  5      Blackstone                           -                61,821                   -              1,111,239                -                         -                  46,051               -                      -

  6      Bluefield                            -               154,917                   -              1,035,314                -                         -                 314,495                -                     -
  7      Bridgewater                          -               191,807                   -                739,258                -                         -                  51,935                -                     -
  8      Chincoteague                         -               335,235                   -                674,763              5,621                       -                  73,817                -                     -
  9      Christiansburg                       -             1,478,410                   -              3,327,600                -                         -                 842,463                319                   -
 10      Clifton Forge                        -               437,012                   -                695,419                -                         -                  25,000                968                   -

 11      Colonial Beach                       -               449,900                   -              3,279,921                  -                       -               1,394,997                -                     -
 12      Culpeper                             -               770,357                   -              1,385,166                  -                       -                     -                  -                     -
 13      Dumfries                             -               175,797                   -                389,721                  -                       -                  49,946                -                     -
 14      Farmville                            -               761,243                   -              2,568,189                  -                       -               1,988,622                152                   -
 15      Front Royal                          -             1,226,728                   -              1,520,389                  -                    29,295                   -                  -                     -

 16      Herndon                              -             2,457,700                   -              1,367,762                  -                       -                 694,347                 -                    -
 17      Leesburg                             -             3,839,519                   -              3,581,010                  -                       -                 241,047               8,955                  -
 18      Luray                                -               155,566                   -              1,025,657                  -                       -                  40,670                 818                  -
 19      Marion                               -               376,240                   -              1,249,990                  -                       -                  81,924                 -                    -
 20      Orange                               -               420,978                   -                842,840                  -                       -                   5,739                 -                    -

 21      Pulaski                              -              625,441                    -              1,994,822                -                         -                  84,089                 -                    -
 22      Purcellville                         -              370,369                    -                688,527              2,500                       -                 118,917                 -                    -
 23      Richlands                            -              147,786                    -                777,826                -                         -                 160,172                 -                    -
 24      Rocky Mount                          -              267,535                    -              1,488,663                -                         -                     -                   125                  -
 25      Smithfield                           -              497,025                    -              1,159,551                -                         -                 411,184               6,815                  -

 26      South Boston                         -             1,003,539                   -              2,267,241                  -                       -                  54,445               1,646                  -
 27      South Hill                           -               313,963                   -              1,406,368                  -                       -                  11,647               2,119                  -
 28      Strasburg                            -               337,739                   -                476,523                  -                       -                 111,456                 -                    -
 29      Tazewell                             -               215,559                   -              1,071,747                  -                       -                     -                   -                    -
 30      Vienna                               -             1,118,153                   -              1,998,129                  -                       -                 473,564                 -                    -

 31      Vinton                               -               554,636                   -              1,371,976                -                         -                     -                   -                    -
 32      Warrenton                            -             1,366,476                   -              1,547,583                -                         -                   3,264                 -                    -
 33      West Point                           -               461,034                   -              4,660,260                -                         -                 574,747                 830                  -
 34      Wise                                 -               274,174                   -                505,874                -                         -                 104,237                 -                    -
 35      Woodstock                            -               209,932                   -                811,183                -                         -                   6,414                 -                    -
 36      Wytheville                           -               549,027                   -              2,326,206              8,882                       -                  20,790               7,877                  -

 36                   Total    $              -    $       25,456,974    $              -     $       55,998,273   $         65,505         $          29,295    $       11,473,667   $        67,273     $              -

170             Grand Total    $       1,650,092   $    1,520,169,776    $      365,053,984   $    6,861,415,641   $       3,309,113        $      11,628,608    $    2,561,101,908   $   932,035,412     $    154,205,069




                                                                                                                                                                                                                             25
                                                                                                                                                                                                              COMPARATIVE
                                                                                                                                                                                                                       LOCAL
                                                                                                                                                                                                           For the Year Ended




                                         Local Sales           Consumer                Business             Franchise           Motor Vehicle            Bank               Recordation
 No.                     Locality       and Use Taxes         Utility Taxes         License Taxes         License Taxes         License Taxes         Stock Taxes          and Will Taxes     Tobacco Taxes    Admission Taxes

           City of:
       1       Alexandria           $        22,744,483   $        10,462,233   $        30,295,624   $               -     $         3,172,254   $        2,432,312   $          2,646,639   $    2,910,382   $     1,125,172
       2       Bedford                          854,574                   -                 415,475                   -                     -                183,793                 56,287          136,620               -
       3       Bristol                        3,607,230               201,820             1,077,817                   -                 236,155              465,464                 95,511          187,064               -
       4       Buena Vista                      345,773               394,710               175,694                   -                 126,257               51,602                 41,553              -                 -
       5       Charlottesville                9,312,664             4,419,303             6,502,949                 3,500               859,706              975,779                403,918          614,725               -

      6       Chesapeake                     31,888,444            10,115,683            22,022,114                   -               5,532,225            1,343,472              2,556,662        4,681,393          679,612
      7       Colonial Heights                6,687,050               959,143             2,761,474                   -                 384,211              288,010                  4,511              -                -
      8       Covington                       1,134,788               418,958               483,434                   -                 106,707              148,401                 21,457           76,437              -
      9       Danville                        7,662,498               985,162             4,408,666                10,375             1,159,830              798,353                180,145              -                -
     10       Emporia                         1,390,168               383,136               717,029                   -                 111,061              136,315                 36,415              -                -

     11       Fairfax                        10,644,038             1,655,577             7,485,809                   -                 600,511            1,450,630               302,026          829,555               -
     12       Falls Church                    3,035,145             1,062,645             2,698,584                19,376               226,723              218,653               371,956          423,027            15,149
     13       Franklin                        1,589,864               654,431               843,227                   -                 134,264               63,401                18,704          230,469               -
     14       Fredericksburg                 10,043,091             1,677,699             5,893,072                   -                 375,553              758,805               406,123          503,322           319,137
     15       Galax                           1,921,121               233,524               972,920                   -                  77,307              136,604                   -                -              23,515

     16       Hampton                        13,589,589             4,961,934            12,348,558             1,327,423             3,397,724              452,870               616,938         3,538,042         1,197,464
     17       Harrisonburg                   10,487,699             1,063,641             5,571,597                   -                 698,446              556,236               311,749           759,637           198,641
     18       Hopewell                        1,904,436               833,107             1,871,513                 2,100               360,975              126,198               144,438               -                 -
     19       Lexington                         772,970               312,122               534,270                   229                27,786              112,451                49,360               -                 -
     20       Lynchburg                      12,675,632             4,700,202             7,728,324                 4,527             1,601,123              685,879               525,416           953,513           579,641

     21       Manassas                        6,881,710               586,335             2,450,090                   -                 608,330              408,763                342,403          741,156               -
     22       Manassas Park                   1,138,777               721,268               632,868                   -                 270,030               31,825                137,368          404,116               -
     23       Martinsville                    1,759,239               718,563             1,676,826                15,000               322,618              245,584                 51,510          148,545               -
     24       Newport News                   20,862,730             7,059,115            15,266,938                   -               3,922,803            1,015,597              1,263,938        4,160,343           493,079
     25       Norfolk                        28,248,772            21,128,017            26,008,918             1,405,781             4,387,561            2,424,318              1,596,233        7,175,660         3,711,668

     26       Norton                          1,887,804               128,412               795,833                   689                 1,659              106,974                27,055           119,115              -
     27       Petersburg                      3,396,411             1,678,216             2,553,424                   -                 491,904              226,686               219,926           211,756            5,906
     28       Poquoson                          475,946               276,745               400,260                   -                     -                 37,606               213,426            68,192              -
     29       Portsmouth                      6,306,346             7,579,044             6,383,132             2,052,760                 1,720              519,107               949,253         2,884,253          245,648
     30       Radford                           831,986               556,629               398,683                47,997               185,808              131,980                71,662            76,863              -

     31       Richmond                       26,093,786            16,957,083            27,904,888                   -               3,549,883            8,247,534                474,238              -           2,181,971
     32       Roanoke                        18,095,643             9,072,887            12,073,504               579,288             1,951,813            1,473,670                781,542        2,515,209           442,030
     33       Salem                           5,492,934             1,105,818             4,421,129               162,183               517,982              298,485                190,110          378,409           185,447
     34       Staunton                        3,495,905             1,103,514             1,828,598                   -                 374,424              272,858                148,805          294,875               -
     35       Suffolk                         7,355,338             4,238,079             5,985,479                   -               1,711,012              641,735              1,009,592        1,382,361           377,341

     36       Virginia Beach                 50,263,545            25,047,739            38,092,610             6,256,632             8,654,625            2,667,046                65,742        12,468,847         5,226,534
     37       Waynesboro                      4,276,967             1,022,522             1,795,885                   -                 410,536              212,311               181,486           392,881               -
     38       Williamsburg                    3,885,065               294,811             1,571,483               121,248                   -                167,652               136,891           158,460               -
     39       Winchester                      7,389,558             1,915,234             5,158,001               420,522               485,101              610,789               162,821           252,108            74,998

     39                    Total    $       350,429,719   $       146,685,061   $       270,206,699   $        12,429,630   $        47,036,627   $       31,125,748   $        16,813,809    $   49,677,335   $    17,082,953




28
                     REPORT                                                                                                                       EXHIBIT B-2
                     REVENUE                                                                                                                      PAGE 1 of 4
For the Year Ended   June 30, 2010




                                                                                                                    Total

                      Hotel and Motel        Restaurant       Coal, Oil,       Other                                 Per              Percent
                       Room Taxes            Food Taxes     and Gas Taxes   Local Taxes         Amount              Capita           of Average          No.


                     $     10,824,410    $     14,908,999   $         -     $    866,394    $    102,388,902    $           722.38         134.91          1
                               49,589             643,868             -               24           2,340,230                384.69          71.84          2
                              936,836           4,641,053             -              -            11,448,950                643.43         120.17          3
                               14,689             196,708             -              -             1,346,986                205.56          38.39          4
                            2,475,914           6,454,663             -              -            32,023,121                794.28         148.34          5

                             4,147,280         20,406,319             -         2,030,623        105,403,827                479.20          89.50          6
                               859,620          4,245,437             -               -           16,189,456                917.86         171.42          7
                                 1,331            753,184             -            25,525          3,170,222                532.20          99.39          8
                               646,972          5,966,509             -            16,259         21,834,769                482.73          90.16          9
                               837,949          1,599,632             -               -            5,211,705                889.21         166.07         10

                               469,067          4,654,171             -              -            28,091,384           1,137.23            212.39         11
                               219,415          2,248,920             -            6,512          10,546,105             900.52            168.18         12
                               138,318          1,203,730             -           34,599           4,911,007             587.28            109.68         13
                             1,084,542          8,132,542             -          322,332          29,516,218           1,288.83            240.70         14
                                59,056          1,101,989             -              -             4,526,036             665.78            124.34         15

                             3,006,554         14,416,990             -          177,896          59,031,982                407.82          76.17         16
                             1,505,247          8,001,668             -          140,878          29,295,439                624.69         116.67         17
                               649,559          1,585,657             -              -             7,477,983                320.59          59.87         18
                               205,527            620,422             -           28,026           2,663,163                365.71          68.30         19
                             1,668,451         10,477,699             -              -            41,600,407                574.82         107.35         20

                               103,755          2,423,969             -          237,939          14,784,450                408.26          76.25         21
                                   -              298,446             -              -             3,634,698                259.13          48.40         22
                                16,250          1,390,907             -              880           6,345,922                427.58          79.86         23
                             2,969,053         17,765,937             -          776,672          75,556,205                413.80          77.28         24
                             7,129,679         27,292,471             -          180,531         130,689,609                549.66         102.66         25

                              169,049           1,061,575         166,571            -             4,464,736           1,101.31            205.68         26
                              375,201           1,361,103             -              -            10,520,533             344.78             64.39         27
                                  -               553,606             -              749           2,026,530             170.57             31.86         28
                              725,682           6,221,438             -          546,149          34,414,532             350.73             65.50         29
                              144,761             891,213             -              -             3,337,582             220.42             41.17         30

                             4,789,681         23,756,425             -          156,478         114,111,967                576.03         107.58         31
                             2,636,536         11,159,911             -          507,103          61,289,136                656.88         122.68         32
                               809,538          2,429,239             -           36,182          16,027,456                636.94         118.96         33
                               354,239          2,344,698             -           17,806          10,235,722                436.05          81.44         34
                               957,654          5,643,405             -              -            29,301,996                353.01          65.93         35

                           22,801,413          48,442,376             -          934,382         220,921,491             508.55             94.98         36
                              409,586           2,468,863             -           24,284          11,195,321             540.52            100.95         37
                            4,526,549           5,607,318             -           24,804          16,494,281           1,215.33            226.98         38
                              573,326           4,802,534             -              -            21,844,992             828.01            154.64         39

                     $     79,292,278    $    278,175,594   $     166,571   $   7,093,027   $   1,306,215,051   $           535.44         100.00         39




                                                                                                                                                                29
                                                                                                                                                                                                                 COMPARATIVE
                                                                                                                                                                                                                          LOCAL
                                                                                                                                                                                                              For the Year Ended




                                          Local Sales           Consumer                Business             Franchise           Motor Vehicle            Bank               Recordation
 No.                      Locality       and Use Taxes         Utility Taxes         License Taxes         License Taxes         License Taxes         Stock Taxes          and Will Taxes     Tobacco Taxes      Admission Taxes

           County of:
       1      Accomack               $         2,863,318   $         1,043,339   $            63,500   $            92,372   $           321,196   $           43,396   $            258,621   $          -       $          -
       2      Albemarle                       11,622,874             4,116,003             9,303,449               196,690             3,491,779              744,779              1,357,330              -               83,728
       3      Alleghany                          641,387               274,387               403,832                   -                 284,638                  -                   50,822              -                  -
       4      Amelia                             559,230               237,250               170,109                   -                 347,461               48,217                 73,871              -                  -
       5      Amherst                          2,317,160               835,633               424,105                   -                 694,272               71,308                184,035              -                  -

      6       Appomattox                         756,516               330,020                   -                     -                 342,667                  -                   84,623              -                  -
      7       Arlington                       36,010,697            13,293,746            58,061,680                   -               3,775,600            2,847,874              5,115,919        2,916,153                -
      8       Augusta                          4,384,864             1,678,592             2,655,872               270,028                   -                219,962                685,701              -                  -
      9       Bath                               729,748                18,815                   -                     -                  77,576               27,963                 48,035              -                  -
     10       Bedford                          4,071,798             1,291,755                   501                   -                     369              215,066                809,787              -                  -

     11       Bland                              219,718               165,543                   -                  21,659               104,774                  -                  30,227               -                  -
     12       Botetourt                        1,873,975               549,266               779,757                70,020               627,860               97,234               285,530               -                  -
     13       Brunswick                          630,997               301,052                   -                  34,068               342,398               15,401                55,914               -                  -
     14       Buchanan                         1,386,240               422,417                   -                  45,259                   -                129,690                27,697               -                  -
     15       Buckingham                       2,279,186               340,289                   -                  62,902               332,240               25,304                76,819               -                  -

     16       Campbell                         3,877,173             1,034,969             1,572,753                   -               1,490,047              200,991               343,747               -                  -
     17       Caroline                         1,357,380               583,165               803,165                   -                 552,923               55,368               242,212               -                  -
     18       Carroll                          1,536,470               660,408                   -                  34,884               567,050               17,760               152,606               -                  -
     19       Charles City                       365,633               163,435                   -                   5,166                   504                  -                  47,986               -                  -
     20       Charlotte                          474,198               196,682                   -                     -                 276,522                  -                  42,221               -                  -

     21       Chesterfield                    37,775,437             7,510,925            15,163,683                   -               6,698,408            1,652,635              3,135,493              -                  -
     22       Clarke                             737,458               412,809                24,210                16,921               290,976                  -                  169,063              -                  -
     23       Craig                              144,883               113,749                   -                   8,604               116,294                  -                   22,730              -                  -
     24       Culpeper                         4,670,002               736,671                   -                     -                 701,177                  -                  538,548              -                  -
     25       Cumberland                         396,368               153,640               115,804                24,549               223,414                  -                   47,043              -                  -

     26       Dickenson                          827,667               329,910                   -                  66,275                   -                    -                  44,174               -                  -
     27       Dinwiddie                        1,096,278               709,229               598,129                   -                 617,821              138,409               160,647               -               49,909
     28       Essex                            1,574,985               215,470                   -                     -                 255,013                  -                  91,311               -                  -
     29       Fairfax                        151,800,413            45,090,887           136,593,160             1,924,098                   -             16,817,879            22,388,332         9,160,355                -
     30       Fauquier                         5,887,347             1,513,680             1,460,805                   -               1,738,233              117,576             1,152,451               -                  -

     31       Floyd                              571,735               398,112                   -                   7,791               341,109                  -                   74,463              -                  -
     32       Fluvanna                         1,062,633               518,058                   -                     -                 438,089               39,723                310,725              -                  -
     33       Franklin                         3,634,351               970,934                 4,440               283,223             1,207,504              125,681                497,231              -                  -
     34       Frederick                        8,794,212             3,075,230             4,301,959                   -               2,153,631              270,411              1,094,031              -                  -
     35       Giles                            1,055,111               240,666                   -                     -                 169,762                  -                   65,002              -                  -

     36       Gloucester                       3,547,316               829,237             1,384,024               341,561                   -                183,901               356,741               -                  -
     37       Goochland                        1,901,294               418,249               486,749                   -                 606,346               98,209               362,795               -                  -
     38       Grayson                            426,067               346,085                   -                  65,984               314,294                  -                  64,805               -                  -
     39       Greene                                 -                     -                     -                     -                     -                    -                     -                 -                  -
     40       Greensville                        407,919               332,093               267,375                   -                 190,458                  -                  28,967               -                  -

     41       Halifax                          2,486,546             1,009,789               176,419                59,521               661,644                  -                  158,759              -                  -
     42       Hanover                         15,118,688             1,725,733               330,592               700,929                33,819              425,457              1,704,731              -                  -
     43       Henrico                         54,677,172             2,690,681            27,703,863                   -               6,181,742           14,579,141              2,976,850              -                  -
     44       Henry                            3,732,394             2,751,816             1,443,561                   -                 948,530              183,255                247,494              -                  -
     45       Highland                            95,657                62,119                   -                     -                  55,842               12,481                 17,622              -                  -

     46       Isle of Wight                          -                     -                     -                     -                     -                    -                      -                -                  -
     47       James City                       8,421,956                   -               5,277,760               444,015               132,720                  -                1,100,442              -                  -
     48       King & Queen                       173,820               193,302                   -                     -                 205,622                4,245                 62,865              -                  -
     49       King George                      1,323,482               245,177             1,474,826                   -                 509,925               65,170                275,511              -                  -
     50       King William                       734,727               224,395               278,531                   -                 299,404               65,088                156,970              -                  -



30
                     REPORT                                                                                                                        EXHIBIT B-2
                     REVENUE                                                                                                                       PAGE 2 of 4
For the Year Ended   June 30, 2010




                                                                                                                     Total

                      Hotel and Motel        Restaurant       Coal, Oil,        Other                                 Per              Percent
                       Room Taxes            Food Taxes     and Gas Taxes    Local Taxes          Amount             Capita           of Average          No.


                     $         414,872   $            -     $          -     $      22,694    $      5,123,308   $           129.44          45.19          1
                             1,858,678          5,389,527              -           475,682          38,640,519               405.69         141.62          2
                                56,649            309,922              -           214,440           2,236,077               132.43          46.23          3
                                   -                  -                -            41,747           1,477,885               112.41          39.24          4
                                58,458            835,056              -               -             5,420,027               165.05          57.62          5

                                  -                   -                -                -            1,513,826               103.34          36.07          6
                           20,809,559          29,048,451              -         20,816,181        192,695,860               908.78         317.24          7
                              423,270           2,169,738              -             39,673         12,527,700               173.72          60.64          8
                              468,763                 -                -              3,207          1,374,107               289.57         101.08          9
                              313,787           1,312,399              -                -            8,015,462               119.89          41.85         10

                                3,485              82,095              -             25,164            652,665                91.65          31.99         11
                              245,676           1,066,328              -            203,720          5,799,366               174.16          60.80         12
                                  -                   -                -                -            1,379,830                74.57          26.03         13
                               34,805                 -         20,592,374        1,370,784         24,009,266               976.31         340.82         14
                               13,016                 -                -                899          3,130,655               186.19          65.00         15

                                  -                   -                -               973           8,520,653               160.05          55.87         16
                              186,436             891,785              -               -             4,672,434               165.42          57.75         17
                              321,687             455,946              -           105,022           3,851,833               127.12          44.38         18
                                  -                   -                -            43,053             625,777                89.50          31.24         19
                                  -                   -                -            27,867           1,017,490                80.29          28.03         20

                             3,503,222                -                -           341,252          75,781,055               246.37          86.00         21
                                16,058                -                -            14,759           1,682,254               116.25          40.58         22
                                10,705             68,897              -            13,050             498,912                95.75          33.42         23
                                14,631                -                -               -             6,661,029               138.95          48.51         24
                                   -                  -                -             1,893             962,711                96.32          33.62         25

                               12,484                 -          7,510,028           14,880          8,805,418               534.34         186.53         26
                               27,498             555,942              -                -            3,953,862               145.31          50.73         27
                                  -                   -                -                -            2,136,779               194.20          67.79         28
                           17,815,686                 -                -          3,978,746        405,569,556               391.30         136.60         29
                               85,359                 -                -                -           11,955,451               176.59          61.64         30

                               27,769                 -                -            27,645           1,448,624                93.95          32.80         31
                                  -                   -                -               -             2,369,228                88.90          31.03         32
                               98,194             834,617              -            10,971           7,667,146               143.44          50.07         33
                              370,692           3,364,544              -            62,723          23,487,433               311.75         108.83         34
                               63,889                 -                -            70,155           1,664,585                99.98          34.90         35

                              118,003           1,632,857              -               -             8,393,640               229.04          79.96         36
                                  -                   -                -           203,467           4,077,109               190.16          66.38         37
                                9,829                 -                -            25,994           1,253,058                77.14          26.93         38
                                  -                   -                -               -                   -                    -              -           39
                               23,728             136,015              -            60,525           1,447,080               116.23          40.57         40

                               134,102                -                -                -            4,686,780               129.89          45.34         41
                               636,792                -                -                -           20,676,741               209.65          73.19         42
                             9,005,457                -                -          1,641,323        119,456,229               402.90         140.65         43
                                99,381          1,815,995              -                -           11,222,426               208.61          72.82         44
                                   -                  -                -              6,413            250,134               110.07          38.42         45

                                   -                  -                -               -                   -                    -              -           46
                             2,553,820          5,535,946              -           298,888          23,765,547               373.11         130.25         47
                                   -                  -                -            86,284             726,138               108.78          37.97         48
                               128,724            769,662              -           659,857           5,452,334               228.22          79.67         49
                                   -              227,747              -               -             1,986,862               122.77          42.86         50



                                                                                                                                                                 31
                                                                                                                                                                                                              COMPARATIVE
                                                                                                                                                                                                                       LOCAL
                                                                                                                                                                                                           For the Year Ended




                                       Local Sales           Consumer                Business             Franchise           Motor Vehicle            Bank               Recordation
 No.                   Locality       and Use Taxes         Utility Taxes         License Taxes         License Taxes         License Taxes         Stock Taxes          and Will Taxes     Tobacco Taxes      Admission Taxes

          County of:
     51      Lancaster            $         1,402,558   $               -     $               -     $               -     $           204,842   $           22,530   $            156,362   $          -       $          -
     52      Lee                            1,274,523               438,010                   -                     -                 534,694               28,444                 66,170              -                  265
     53      Loudoun                       49,729,614             7,910,323            23,076,923                   -               5,486,343            1,098,270              7,320,637              -                  -
     54      Louisa                         2,409,995               583,834               139,240                 3,112               395,196                  -                  495,804              -                  -
     55      Lunenburg                        374,783               189,510                 5,588                   -                     -                    -                   37,695              -                  -

     56     Madison                           776,952               340,870                   -                  27,069                 1,410               75,649               126,078               -                  -
     57     Mathews                           418,369               149,864               164,158                   -                 288,556               92,263                90,241               -                  -
     58     Mecklenburg                     3,116,722               635,980                   -                   3,646               643,994                1,312               224,250               -                  -
     59     Middlesex                         826,582               228,541               147,350                   -                 290,953               56,291                67,556               -                  -
     60     Montgomery                      6,889,322               666,173                   -                  16,954               633,025               42,112               611,025               -                  -

     61     Nelson                            870,143               457,436                28,503               106,180               426,222               59,673               232,558               -                  -
     62     New Kent                          956,832               263,136               481,408                   -                 485,257               32,458               293,439               -                2,325
     63     Northampton                     1,041,256               512,946                42,978                   -                 308,500                6,097               180,088               -                  -
     64     Northumberland                    672,441               333,977                   -                     -                 365,754              167,498               162,156               -                  -
     65     Nottoway                          888,316               174,351               157,682                   -                 153,266                  -                  44,661               -                  -

     66     Orange                          1,679,257               598,429                   -                      38               677,609               57,901               455,273               -                  -
     67     Page                            1,315,313                48,407               152,166                   -                 310,968                  -                 136,542               -                  -
     68     Patrick                           941,988               406,915                   -                  12,369               451,422               13,088                62,922               -                  -
     69     Pittsylvania                    1,705,327             1,355,253                 2,775                86,940             2,238,380               47,402               297,901               -                  -
     70     Powhatan                        1,983,539               627,958               108,120               141,563               659,044                  -                 294,242               -                  -

     71     Prince Edward                   2,526,302               297,037                   -                  90,532               313,778                  -                  121,912              -                  -
     72     Prince George                   1,768,721               797,218             2,178,533                     7               811,012               83,585                252,785              -                  -
     73     Prince William                 46,155,000            12,840,000            20,269,000             1,236,000             7,221,000            1,240,000              6,066,000              -                  -
     74     Pulaski                         2,337,091               662,719               541,935                   -                 536,856               34,244                159,002              -                  -
     75     Rappahannock                      420,378               166,241                   -                  39,015               154,309               43,499                 90,912              -                  -

     76     Richmond                        1,026,377               143,677                   -                     -                     -                    -                  39,715               -                  -
     77     Roanoke                         8,331,887             3,620,581             5,264,972               593,725             2,004,301              530,031               880,164               -               97,761
     78     Rockbridge                      2,238,747               561,725               723,687                   -                 547,407              100,803               192,183               -                  -
     79     Rockingham                      4,168,753             1,008,033                   -                 344,079             1,169,718               21,676               882,174               -                  -
     80     Russell                         1,839,057               593,616                   -                  18,443               295,866                  -                 100,664               -                  -

     81     Scott                           1,317,173               441,876                   -                  75,881               417,306                6,225                 84,160              -                  -
     82     Shenandoah                      2,909,578               746,708                   -                   7,548               815,279                  -                  325,862              -                  -
     83     Smyth                           1,834,860               618,076                   -                 106,983               272,778                  -                  130,363              -                  -
     84     Southampton                       485,345               500,472               135,231                   101               367,091                  -                  125,018              -                  -
     85     Spotsylvania                   13,971,811             2,489,229             3,664,929               686,292             2,592,743              393,644              2,068,461              -                  -

     86     Stafford                        9,798,938             3,605,906                   -                 429,303             2,312,394              308,624              1,743,241              -                  -
     87     Surry                             420,983                20,439                78,222                   -                   5,107                  -                   64,701              -                  -
     88     Sussex                            509,462                93,785                   103                    68               209,064                1,913                 59,768              -                  -
     89     Tazewell                        4,834,793               769,475                   -                  49,785                36,275               45,115                146,647              -                  -
     90     Warren                          2,838,297               670,372               749,297                   -                 543,006                  -                  486,031              -                  -

     91     Washington                      6,151,363             1,118,111                   -                 162,587               836,935               30,678                388,795              -                  -
     92     Westmoreland                      676,409               370,487                   -                     -                 508,042                6,881                190,162              -                  -
     93     Wise                            4,773,709               664,038                   -                  10,464               104,629                  -                  117,286              -                  -
     94     Wythe                           2,930,295               672,406                   -                     -                 375,277               23,522                138,670              -                  -
     95     York                            9,322,220               281,203             5,470,053                   259             1,474,552              235,207              1,225,078              -                  -

     95                  Total    $       603,895,861   $       150,030,755   $       334,907,466   $         9,025,462   $        77,201,813   $       44,446,209   $        74,714,853    $   12,076,508     $      233,988




32
                     REPORT                                                                                                                         EXHIBIT B-2
                     REVENUE                                                                                                                        PAGE 3 of 4
For the Year Ended   June 30, 2010




                                                                                                                      Total

                      Hotel and Motel        Restaurant       Coal, Oil,        Other                                  Per              Percent
                       Room Taxes            Food Taxes     and Gas Taxes    Local Taxes          Amount              Capita           of Average          No.


                     $             -     $            -     $         -      $       43,236   $      1,829,528    $           155.17          54.17         51
                                 2,598                -            85,898            15,714          2,446,316                 95.58          33.36         52
                             4,748,883                -               -           7,875,358        107,246,351                359.75         125.58         53
                                74,435                -               -                 -            4,101,616                124.57          43.49         54
                                   -                  -               -              23,205            630,781                 47.54          16.60         55

                                  -               320,479              -               -             1,668,507                119.60          41.75         56
                                  -                   -                -            33,287           1,236,738                130.16          45.44         57
                               21,807                 -                -           509,159           5,156,870                159.64          55.73         58
                                  -                   -                -            56,794           1,674,067                160.79          56.13         59
                               35,792             207,854              -           113,350           9,215,607                100.83          35.20         60

                              391,629             583,176              -               -             3,155,520                203.34          70.98         61
                               13,363             511,541              -               -             3,039,759                170.23          59.42         62
                              231,240             252,755              -               -             2,575,860                192.51          67.20         63
                                  -                   -                -            54,911           1,756,737                131.09          45.76         64
                                6,288                 -                -               -             1,424,564                 89.63          31.29         65

                               10,472             510,630              -           138,019           4,127,628                121.81          42.52         66
                              417,304             245,978              -               -             2,626,678                108.65          37.93         67
                               60,829                 -                -            61,509           2,011,042                103.29          36.06         68
                                  -               577,440              -           102,667           6,414,085                102.28          35.70         69
                                  -                   -                -             7,076           3,821,542                135.97          47.47         70

                                   -                  -                -               -             3,349,561                155.77          54.38         71
                               516,806            698,287              -           141,383           7,248,337                188.79          65.90         72
                             3,014,000                -                -           185,000          98,226,000                253.86          88.62         73
                               273,517          1,064,993              -           103,420           5,713,777                167.23          58.38         74
                                   -              122,671              -               -             1,037,025                146.76          51.23         75

                                   -                  -                -                -            1,209,769                123.48          43.11         76
                               749,047          3,384,352              -                -           25,456,821                273.76          95.56         77
                             1,113,279          1,254,917              -              1,763          6,734,511                307.44         107.32         78
                               159,390            297,906              -                -            8,051,729                106.00          37.00         79
                                   -                  -          3,180,798        1,025,281          7,053,725                239.58          83.63         80

                                 4,573                -            19,124              -             2,366,318                 97.39          34.00         81
                               100,229                -               -                -             4,905,204                118.10          41.23         82
                                22,781                -               -                -             2,985,841                 93.04          32.48         83
                                 7,864                -               -             53,112           1,674,234                 89.92          31.39         84
                             1,072,017          6,351,285             -             67,605          33,358,016                273.86          95.60         85

                             1,295,345          5,600,607              -          4,372,513         29,466,871                234.07          81.71         86
                                   -                  -                -                -              589,452                 82.28          28.72         87
                                36,021                -                -             52,547            962,731                 78.82          27.51         88
                               183,339                -          2,669,811          138,444          8,873,684                199.24          69.55         89
                                43,981            667,916              -             37,156          6,036,056                165.50          57.77         90

                                36,800                -                -               -             8,725,269                160.26          55.95         91
                                   -                  -                -             4,551           1,756,532                100.29          35.01         92
                                58,206                -          8,720,685             -            14,449,017                347.01         121.14         93
                               148,496            606,854              -            90,190           4,985,710                177.88          62.09         94
                             4,057,057          5,054,179              -            17,205          27,137,013                411.39         143.61         95

                     $     78,872,552    $     84,817,289   $   42,778,718   $   46,234,386   $   1,559,235,860   $           286.46         100.00         95




                                                                                                                                                                  33
                                                                                                                                                                                                             COMPARATIVE
                                                                                                                                                                                                                      LOCAL
                                                                                                                                                                                                          For the Year Ended




                                         Local Sales           Consumer                Business             Franchise           Motor Vehicle            Bank               Recordation
 No.                     Locality       and Use Taxes         Utility Taxes         License Taxes         License Taxes         License Taxes         Stock Taxes          and Will Taxes    Tobacco Taxes    Admission Taxes

           Town of:
       1      Abingdon              $           477,805   $            90,001   $           909,712   $            97,096   $           110,573   $          519,602   $               -     $     113,511    $           -
       2      Ashland                           318,926               146,860               441,166                   -                 127,049              204,290                   -           343,191                -
       3      Big Stone Gap                     397,989               120,987               255,043                   -                  61,221               94,393                   -            35,155                -
       4      Blacksburg                      1,281,874               633,610             1,605,017               570,943               239,507              424,257                   -           300,256                -
       5      Blackstone                        179,752                   -                 155,477                   -                  39,985              105,276                   -            83,393                -

       6      Bluefield                         336,943               125,544               579,818                   -                   2,149              158,827                   -           173,552                -
       7      Bridgewater                       131,990               266,268               180,397                   -                  75,454               89,615                   -               -                  -
       8      Chincoteague                       95,556               194,596               106,605                   -                  74,873                  -                     -               -                  -
       9      Christiansburg                  1,483,290               554,424             1,962,307               154,011               464,947              479,031                   -           743,249                -
      10      Clifton Forge                     102,622               171,080               153,611                   -                  57,927               96,745                   -            13,800                -

      11      Colonial Beach                    206,275               100,156               157,395                   -                  86,678               33,206                   -            81,260                -
      12      Culpeper                          974,350                54,759             1,103,611                   -                     -                271,467                   -           148,459                -
      13      Dumfries                          341,334               158,530               359,033                53,923                52,752               53,101                   -           215,934                -
      14      Farmville                         327,978               342,597             1,174,375                30,936                52,554              185,847                   -               -                  -
      15      Front Royal                       684,300               190,188               613,273                24,167               174,686              239,686                   -               -                  -

      16      Herndon                         1,413,606               788,265             3,395,732               152,195               290,313              303,732                   -           293,592                -
      17      Leesburg                        3,841,961             1,489,727             2,708,180               104,425               781,127              763,421                   -           805,298                -
      18      Luray                             168,469                70,560               239,700                30,390                55,973               87,846                   -            88,208                -
      19      Marion                            152,560               112,566               565,736                35,279                53,476              143,790                   -           156,221                -
      20      Orange                            294,143               247,573                12,858                   -                  66,316              128,391                   -           108,054                -

      21      Pulaski                           386,574               230,925               417,298                22,379                16,481              160,401                   -           159,101                -
      22      Purcellville                      811,566               204,768               633,268                 5,461               127,915              216,971                   -           202,844                -
      23      Richlands                         245,861               158,175               495,471                   -                  39,770              174,489                   -               -                  -
      24      Rocky Mount                       170,017               327,750               563,079                   -                  89,619              207,793                   -               -                  -
      25      Smithfield                        263,029               197,385               362,842                   -                 116,078              141,404                   -           118,332                -

      26      South Boston                      397,458               425,151               542,398                22,543               153,639              221,774                   -               -                  -
      27      South Hill                        293,912               195,637               563,048                   -                  39,376              181,819                   -               -                  -
      28      Strasburg                         245,707                50,482               115,266                 9,785               117,888              114,243                   -           106,978                -
      29      Tazewell                          259,842                   -                 217,096                   -                  28,924              163,905                   -            33,521                -
      30      Vienna                          1,285,506               656,858             1,973,781               362,466                   -                557,561                   -           359,962                -

      31      Vinton                          1,111,485               414,845               456,536                73,221               141,118              177,208                   -           346,886              4,903
      32      Warrenton                         448,227               511,347             1,405,894                37,040                99,051              457,211                   -           200,124                -
      33      West Point                        188,970               111,213               149,355                   -                  54,266               36,921                   -               -                  -
      34      Wise                              191,282               105,167               408,441                 7,646                32,073              121,408                   -            42,227                -
      35      Woodstock                         180,406                84,408               341,656                   -                 101,420              175,542                   -            98,658                -
      36      Wytheville                        424,530               236,546             1,048,096                19,845               126,295              293,000                   -           206,654                -

      36                   Total    $        20,116,095   $         9,768,948   $        26,372,571   $         1,813,751   $         4,151,473   $        7,784,173   $               -     $    5,578,420   $         4,903

     170             Grand Total    $       974,441,675   $       306,484,764   $       631,486,736   $        23,268,843   $       128,389,913   $       83,356,130   $        91,528,662   $   67,332,263   $    17,321,844




34
                     REPORT                                                                                                                         EXHIBIT B-2
                     REVENUE                                                                                                                        PAGE 4 of 4
For the Year Ended   June 30, 2010




                                                                                                                      Total

                      Hotel and Motel        Restaurant       Coal, Oil,        Other                                  Per              Percent
                       Room Taxes            Food Taxes     and Gas Taxes    Local Taxes          Amount              Capita           of Average          No.


                     $        777,120    $      2,650,780   $         -      $         -      $      5,746,200    $           738.59         169.31          1
                              480,558           1,764,723             -             34,500           3,861,263                583.36         133.73          2
                               13,038             497,286         160,221              -             1,635,333                336.77          77.20          3
                              792,797           3,558,541             -                -             9,406,802                237.71          54.49          4
                               27,475             554,895             -              8,747           1,155,000                314.29          72.05          5

                                  -             1,041,505              -            30,907           2,449,245                482.32         110.57          6
                                  -               320,339              -            41,897           1,105,960                212.56          48.73          7
                              602,803             487,148              -             4,130           1,565,711                362.68          83.14          8
                              748,701           4,503,818              -               -            11,093,778                654.62         150.06          9
                                  -               147,148              -               -               742,933                173.22          39.71         10

                               33,808             271,427              -               -               970,205                300.56          68.90         11
                              256,849           1,748,975              -               -             4,558,470                471.70         108.13         12
                              121,592             518,540              -           197,612           2,072,351                419.76          96.23         13
                              254,918           1,940,965              -            28,166           4,338,336                633.80         145.29         14
                              238,421           1,092,235              -               -             3,256,956                239.68          54.94         15

                             2,202,096          1,086,649              -           343,100          10,269,280                474.22         108.71         16
                               567,223          3,326,332              -           213,782          14,601,476                515.75         118.23         17
                               146,549            518,750              -            35,927           1,442,372                296.11          67.88         18
                                59,524            767,296              -               -             2,046,448                322.33          73.89         19
                                93,367            908,810              -               -             1,859,512                451.01         103.39         20

                                7,633             576,978              -            90,881           2,068,651                218.37          50.06         21
                                  -               679,083              -               -             2,881,876                804.09         184.33         22
                                  -               591,002              -               -             1,704,768                411.38          94.31         23
                               84,890           1,057,284              -               -             2,500,432                614.96         140.97         24
                              119,314             969,632              -            50,977           2,338,993                369.86          84.79         25

                              138,572             754,736              -            75,108           2,731,379                321.68          73.74         26
                              285,496           1,366,473              -               -             2,925,761                664.49         152.33         27
                               98,732             496,868              -               -             1,355,949                337.55          77.38         28
                                  -               419,740              -               -             1,123,028                267.01          61.21         29
                                  -             1,698,298              -               -             6,894,432                477.02         109.35         30

                                  801             842,384             -             26,163           3,595,550                462.03         105.92         31
                              159,647           1,767,095             -             51,456           5,137,092                770.18         176.56         32
                                  -               224,949             -                -               765,674                267.16          61.24         33
                               40,943             897,289         162,663              -             2,009,139                617.25         141.50         34
                              143,360             887,187             -             30,647           2,043,284                517.03         118.52         35
                              869,052           2,175,348             -             79,435           5,478,801                702.05         160.94         36

                     $       9,365,279   $     43,110,508   $     322,884    $    1,343,435   $    129,732,440    $           436.22         100.00         36

                     $    167,530,109    $    406,103,391   $   43,268,173   $   54,670,848   $   2,995,183,351   $           366.16                       170




                                                                                                                                                                  35
                                                                                                                                                                                                                                    COMPARATIVE
                                                                                                                                                                                                                         SUMMARY OF MAINTENANCE
                                                                                                                                                                                                                                 For the Year Ended

                                                                                                                                                                                                                                                           BY
                                      General Government
                                    Administration (Exhibit C-1)                Judicial Administration (Exhibit C-2)           Public Safety (Exhibit C-3)                  Public Works (Exhibit C-4)                 Health and Welfare (Exhibit C-5)

                                                               Percent                                         Percent                                    Percent                                     Percent                                     Percent
                                                   Per           of                                   Per        of                            Per          of                              Per         of                             Per          of
No.              Locality         Amount          Capita       Average            Amount             Capita    Average       Amount           Capita      Average          Amount          Capita     Average          Amount         Capita      Average

         City of:
     1     Alexandria         $    37,277,316    $ 263.00          169.45   $      17,263,190    $ 121.80       185.80   $   114,164,946     $ 805.46         125.80   $    44,244,442   $ 312.16         104.36   $    94,417,120   $ 666.14        151.43
     2     Bedford                  1,204,269      197.96          127.54             295,623       48.59        74.13         2,982,213       490.22          76.56         3,023,616     497.02         166.16           867,787      142.65        32.43
     3     Bristol                  2,303,196      129.44           83.40           1,779,437      100.00       152.56        11,097,159       623.66          97.40         9,836,119     552.79         184.81        10,194,427      572.93       130.24
     4     Buena Vista              1,184,570      180.77          116.47             693,119      105.77       161.36         2,330,922       355.71          55.55         1,647,372     251.40          84.05         2,973,067      453.70       103.14
     5     Charlottesville         10,200,734      253.01          163.01           2,924,011       72.53       110.64        37,245,902       923.82         144.28        12,583,955     312.12         104.35        47,246,855    1,171.88       266.40

  6        Chesapeake              31,176,786      141.74           91.32          17,667,393          80.32    122.53       110,690,651        503.23         78.59        61,401,179      279.15         93.32        51,019,090      231.95        52.73
  7        Colonial Heights         2,985,599      169.27          109.06           2,041,293         115.73    176.55        16,327,023        925.66        144.57         4,950,799      280.69         93.84         4,252,652      241.10        54.81
  8        Covington                1,314,042      220.60          142.13             122,901          20.63     31.47         2,955,446        496.15         77.49         2,696,909      452.74        151.36         3,356,762      563.52       128.10
  9        Danville                 3,631,277       80.28           51.72           2,871,099          63.48     96.83        28,704,191        634.60         99.11        15,130,265      334.50        111.83        20,786,567      459.56       104.47
 10        Emporia                    907,540      154.84           99.76           2,205,907         376.37    574.15         5,179,657        883.74        138.02         2,266,378      386.69        129.28         3,167,448      540.42       122.85

 11        Fairfax                  6,582,297      266.47          171.69             828,910          33.56     51.19        22,758,817        921.35        143.90        11,705,919      473.89        158.43         5,455,530      220.86        50.21
 12        Falls Church             3,988,436      340.57          219.43             893,675          76.31    116.41         9,894,281        844.86        131.95         4,624,450      394.88        132.01         2,603,987      222.35        50.55
 13        Franklin                 2,046,769      244.76          157.70             226,508          27.09     41.32         7,160,900        856.34        133.74         4,253,982      508.71        170.07         4,644,889      555.46       126.27
 14        Fredericksburg           4,785,483      208.96          134.63           3,214,796         140.37    214.14        28,612,373      1,249.36        195.13         9,904,934      432.50        144.59        12,367,496      540.03       122.76
 15        Galax                    1,371,656      201.77          130.00             516,030          75.91    115.80         2,658,057        391.00         61.07         2,561,165      376.75        125.95         4,354,785      640.59       145.62

 16        Hampton                 24,728,245      170.84          110.07           7,130,923          49.26     75.15        78,104,496        539.59         84.27        37,726,649      260.64         87.13        67,308,327      465.00       105.71
 17        Harrisonburg             3,139,572       66.95           43.13             849,151          18.11     27.62        20,073,364        428.04         66.85        17,311,706      369.15        123.41        14,624,563      311.85        70.89
 18        Hopewell                 2,731,860      117.12           75.46           1,781,911          76.39    116.54        15,523,502        665.50        103.94         6,460,389      276.96         92.59         8,035,783      344.50        78.31
 19        Lexington                1,134,082      155.73          100.34             261,918          35.97     54.87         3,437,330        472.02         73.72         2,684,174      368.60        123.23         2,180,598      299.44        68.07
 20        Lynchburg               11,824,430      163.39          105.27           5,506,258          76.08    116.07        46,987,404        649.26        101.40        22,984,826      317.60        106.18        44,131,871      609.80       138.62

 21        Manassas                 4,718,260      130.29           83.95           1,319,640          36.44     55.59        24,235,820        669.25        104.52         9,218,078      254.55         85.10         9,873,315      272.64        61.98
 22        Manassas Park            3,335,084      237.77          153.19             500,014          35.65     54.38         8,296,466        591.49         92.38         1,949,266      138.97         46.46         4,100,071      292.31        66.45
 23        Martinsville             4,574,669      308.24          198.59           1,870,562         126.04    192.27         9,120,094        614.50         95.97         4,655,425      313.68        104.87         6,572,097      442.82       100.66
 24        Newport News            26,080,626      142.84           92.03           9,955,702          54.52     83.18       111,518,697        610.76         95.39        38,526,259      211.00         70.54        78,648,487      430.74        97.92
 25        Norfolk                 24,958,584      104.97           67.63          15,050,141          63.30     96.56       170,017,790        715.07        111.68        89,646,359      377.04        126.05       114,079,013      479.80       109.07

 26        Norton                     922,564      227.57          146.62             421,754         104.03    158.70         2,807,762        692.59        108.17         2,059,493      508.01        169.84         1,921,824      474.06       107.76
 27        Petersburg               3,826,456      125.40           80.80           2,762,412          90.53    138.11        28,424,341        931.54        145.49        11,158,708      365.70        122.26        19,086,393      625.51       142.19
 28        Poquoson                 1,779,503      149.78           96.50             349,115          29.38     44.83         5,365,126        451.57         70.53         2,233,784      188.01         62.86         2,391,247      201.27        45.75
 29        Portsmouth              11,032,559      112.44           72.44           6,899,566          70.32    107.27        81,652,457        832.14        129.96        29,021,481      295.76         98.88        40,178,591      409.47        93.08
 30        Radford                  2,137,035      141.13           90.93           1,125,737          74.35    113.42         7,284,993        481.12         75.14         3,750,006      247.66         82.80         6,229,026      411.38        93.52

 31        Richmond                52,830,875      266.68          171.82          14,899,705          75.21    114.74       177,902,982        898.04        140.26        63,029,355      318.17        106.37       125,907,197      635.57       144.48
 32        Roanoke                 12,005,354      128.67           82.90           5,306,210          56.87     86.76        60,531,677        648.76        101.32        25,082,345      268.83         89.87        60,872,354      652.41       148.31
 33        Salem                    4,072,654      161.85          104.28           1,921,573          76.36    116.50        17,363,038        690.02        107.77        11,628,079      462.11        154.49         5,877,461      233.57        53.10
 34        Staunton                 3,089,227      131.61           84.79           1,611,826          68.67    104.75        12,584,230        536.10         83.73         8,108,843      345.45        115.49        11,585,572      493.56       112.20
 35        Suffolk                  8,748,649      105.40           67.91           7,345,909          88.50    135.01        48,927,693        589.45         92.06        31,269,628      376.72        125.94        26,910,548      324.20        73.70

 36        Virginia Beach          51,420,551      118.37           76.26          14,807,086          34.09     52.00       183,161,347        421.63         65.85        99,055,107      228.02         76.23       132,190,138      304.30        69.17
 37        Waynesboro               2,613,418      126.18           81.30           1,312,675          63.38     96.68        13,256,158        640.02         99.96         7,703,234      371.92        124.34         9,412,506      454.45       103.31
 38        Williamsburg             2,463,040      181.48          116.93             332,736          24.52     37.40         9,364,371        689.98        107.76         3,080,203      226.95         75.87         3,722,618      274.29        62.35
 39        Winchester               3,506,847      132.92           85.64           3,047,941         115.53    176.24        23,275,439        882.23        137.79        10,525,862      398.97        133.38         9,587,312      363.40        82.61

 39                Total      $   378,634,114    $ 155.21          100.00   $     159,914,357    $     65.55    100.00   $ 1,561,979,115     $ 640.28         100.00   $   729,700,743   $ 299.12         100.00   $ 1,073,135,374   $ 439.90        100.00




38
           COMPARATIVE       REPORT                                                                                                                                                                                                                     EXHIBIT C
SUMMARY OF MAINTENANCE       AND OPERATIONS EXPENDITURES                                                                                                                                                                                               PAGE 1 of 4
        For the Year Ended   June 30, 2010

                             FUNCTION

                                          Education (Exhibit C-6)                  Parks, Recreation, and Cultural (Exhibit C-7)         Community Development (Exhibit C-8)                            Nondepartmental

                                                                    Percent                                              Percent                                        Percent                                              Percent
                                                      Per             of                                    Per            of                                Per          of                                     Per           of              Total
                                 Amount              Capita         Average          Amount                Capita        Average         Amount             Capita      Average            Amount               Capita       Average        Expenditures      No.


                             $    210,692,023      $ 1,486.49          89.91   $        29,436,444     $     207.68         137.84   $     19,755,226   $     139.38        91.91      $            -       $        -            -     $      567,250,707      1
                                    5,869,299          964.80          58.35               496,793            81.66          54.20            306,440          50.37        33.22                   -                -            -             15,046,040      2
                                   24,291,307        1,365.17          82.57             3,494,611           196.40         130.35          2,843,124         159.78       105.37                   -                -            -             65,839,380      3
                                   10,373,959        1,583.11          95.75             1,190,164           181.62         120.55            330,519          50.44        33.26                   -                -            -             20,723,692      4
                                   66,464,497        1,648.54          99.71            10,610,700           263.18         174.68          5,108,530         126.71        83.56                   -                -            -            192,385,184      5

                                  415,723,080         1,890.00        114.31            16,067,689            73.05          48.48         14,020,848          63.74        42.04                   -                -            -            717,766,716      6
                                   33,837,810         1,918.44        116.04             2,454,063           139.13          92.35            484,587          27.47        18.12                   -                -            -             67,333,826      7
                                    9,828,722         1,650.00         99.80             1,445,381           242.64         161.05             99,201          16.65        10.98                   -                -            -             21,819,364      8
                                   73,957,344         1,635.07         98.90             6,567,703           145.20          96.37          6,459,294         142.80        94.17                   -                -            -            158,107,740      9
                                    8,702,558         1,484.82         89.81               271,397            46.31          30.73            889,168         151.71       100.05                   -                -            -             23,590,053     10

                                   36,779,809         1,488.97         90.06             4,503,983           182.34         121.02          3,018,014         122.18        80.57                   -                -            -             91,633,279     11
                                   36,531,959         3,119.42        188.68             4,338,192           370.43         245.87          1,935,779         165.29       109.00                   -                -            -             64,810,759     12
                                   16,167,867         1,933.43        116.94               997,076           119.24          79.14          1,486,489         177.76       117.23                   -                -            -             36,984,480     13
                                   36,662,732         1,600.88         96.83             3,563,478           155.60         103.28          2,162,518          94.43        62.27                   -                -            -            101,273,810     14
                                   13,510,107         1,987.35        120.20             1,969,401           289.70         192.28            693,637         102.03        67.29                   -                -            -             27,634,838     15

                                  237,159,570         1,638.42         99.10            27,968,930           193.22         128.25         21,640,674         149.51           98.59              -                  -            -            501,767,814     16
                                   55,137,087         1,175.72         71.11             5,383,875           114.80          76.20          2,667,325          56.88           37.51              -                  -            -            119,186,643     17
                                   42,628,191         1,827.50        110.53             2,497,483           107.07          71.06          1,052,217          45.11           29.75          195,044               8.36       100.00           80,906,380     18
                                    5,609,899           770.36         46.59             1,017,917           139.78          92.78            840,303         115.39           76.10              -                  -            -             17,166,221     19
                                   93,317,985         1,289.44         77.99             9,257,323           127.91          84.90          5,150,751          71.17           46.93              -                  -            -            239,160,848     20

                                   82,587,331         2,280.57        137.94             3,723,623           102.82          68.25          2,750,844          75.96        50.09                   -                -            -            138,426,911     21
                                   29,991,382         2,138.20        129.33             2,256,456           160.87         106.77            118,991           8.48         5.59                   -                -            -             50,547,730     22
                                   25,883,257         1,743.99        105.48             1,280,168            86.26          57.25          3,725,567         251.02       165.54                   -                -            -             57,681,839     23
                                  326,608,811         1,788.75        108.19            28,607,589           156.68         103.99         29,848,878         163.47       107.80                   -                -            -            649,795,049     24
                                  369,776,111         1,555.22         94.07            47,590,366           200.16         132.85         28,672,204         120.59        79.53                   -                -            -            859,790,568     25

                                    7,849,382         1,936.20        117.11               505,190           124.61          82.71            375,202          92.55        61.03                   -                -            -             16,863,171     26
                                   50,995,411         1,671.25        101.08             4,159,593           136.32          90.48          2,819,915          92.42        60.94                   -                -            -            123,233,229     27
                                   19,868,976         1,672.33        101.15             1,300,447           109.46          72.65            638,526          53.74        35.44                   -                -            -             33,926,724     28
                                  159,654,506         1,627.08         98.41            13,405,164           136.62          90.67         20,616,796         210.11       138.56                   -                -            -            362,461,120     29
                                   15,049,893           993.93         60.12             1,857,756           122.69          81.43            656,782          43.38        28.60                   -                -            -             38,091,228     30

                                  315,068,861         1,590.44         96.20            25,044,105           126.42          83.91         86,524,486         436.77       288.03                   -                -            -            861,207,566     31
                                  152,165,018         1,630.86         98.64             9,996,866           107.14          71.11          7,718,169          82.72        54.55                   -                -            -            333,677,993     32
                                   40,878,137         1,624.53         98.26             5,383,887           213.96         142.01            658,603          26.17        17.26                   -                -            -             87,783,432     33
                                   30,136,239         1,283.84         77.65             3,037,025           129.38          85.87          2,629,113         112.00        73.86                   -                -            -             72,782,075     34
                                  145,853,096         1,757.14        106.28             8,005,291            96.44          64.01          8,403,658         101.24        66.77                   -                -            -            285,464,472     35

                                  736,966,308         1,696.47        102.61            69,208,414           159.32         105.74         75,582,486         173.99       114.74                   -                -            -           1,362,391,437    36
                                   32,007,445         1,545.36         93.47             2,905,533           140.28          93.11            731,908          35.34        23.30                   -                -            -              69,942,877    37
                                    8,576,467           631.93         38.22             2,212,753           163.04         108.21          4,766,518         351.21       231.61                   -                -            -              34,518,706    38
                                   50,141,815         1,900.56        114.95             3,534,997           133.99          88.93          1,741,067          65.99        43.52                   -                -            -             105,361,280    39

                             $   4,033,304,251     $ 1,653.33         100.00   $       367,547,826     $     150.66         100.00   $    369,924,357   $     151.64       100.00      $      195,044       $       8.36 *     100.00   $     8,674,335,181    39




                                                                                                                                                                                                                                                                     39
                                                                                                                                                                                                                                 COMPARATIVE
                                                                                                                                                                                                                      SUMMARY OF MAINTENANCE
                                                                                                                                                                                                                              For the Year Ended

                                                                                                                                                                                                                                                        BY
                                   General Government
                                 Administration (Exhibit C-1)                Judicial Administration (Exhibit C-2)           Public Safety (Exhibit C-3)                  Public Works (Exhibit C-4)                 Health and Welfare (Exhibit C-5)

                                                            Percent                                         Percent                                    Percent                                     Percent                                     Percent
                                                   Per        of                                   Per        of                            Per          of                              Per         of                             Per          of
No.             Locality       Amount             Capita    Average            Amount             Capita    Average       Amount           Capita      Average          Amount          Capita     Average          Amount         Capita      Average

         County of:
     1     Accomack        $     3,205,572    $     80.99        77.58   $       1,362,666    $     34.43     71.55   $     8,832,945     $ 223.17          52.59   $     5,963,870   $ 150.68         125.74   $    13,903,181   $ 351.27        109.68
     2     Albemarle             8,296,438          87.10        83.43           4,583,483          48.12    100.00        35,486,778       372.58          87.80         4,569,545      47.98          40.03        31,855,910     334.46        104.43
     3     Alleghany             1,333,035          78.95        75.62           1,446,654          85.68    178.05         5,310,218       314.50          74.11         2,893,008     171.34         142.97         8,514,132     504.25        157.44
     4     Amelia                1,394,465         106.06       101.59             688,519          52.37    108.83         3,913,122       297.63          70.14           845,837      64.33          53.68         4,416,966     335.95        104.89
     5     Amherst               1,752,085          53.35        51.10           1,951,518          59.43    123.50         8,636,884       263.01          61.98         2,055,274      62.59          52.23         8,986,454     273.65         85.44

  6       Appomattox             1,521,215         103.84        99.46             884,246          60.36    125.44         3,517,571        240.12         56.59         1,697,878      115.90         96.72         4,403,080      300.57        93.85
  7       Arlington             40,381,372         190.44       182.41          14,632,164          69.01    143.41       179,060,749        844.48        199.01        75,603,871      356.56        297.53       149,540,652      705.25       220.20
  8       Augusta                3,388,249          46.98        45.00           1,973,735          27.37     56.88        18,097,968        250.96         59.14         3,083,883       42.76         35.68        19,185,012      266.04        83.06
  9       Bath                     931,159         196.23       187.95             345,758          72.86    151.42         2,065,594        435.29        102.58         1,119,666      235.95        196.89         1,650,709      347.86       108.61
 10       Bedford                2,885,968          43.17        41.35           2,829,196          42.32     87.94        14,875,955        222.51         52.44         6,315,859       94.47         78.83        15,876,046      237.47        74.14

 11       Bland                    789,464         110.86       106.18             532,137          74.72    155.29         1,702,007        239.00         56.32         1,581,813      222.12        185.35         2,323,440      326.26       101.87
 12       Botetourt              3,030,283          91.00        87.16           2,104,442          63.20    131.33        10,672,553        320.50         75.53         1,738,613       52.21         43.57         5,025,511      150.92        47.12
 13       Brunswick              1,253,350          67.73        64.88             892,216          48.22    100.20         4,618,212        249.57         58.81         1,201,705       64.94         54.19         5,823,709      314.72        98.26
 14       Buchanan               2,094,857          85.19        81.59           2,122,329          86.30    179.35         8,955,574        364.17         85.82         5,217,278      212.15        177.03        13,162,719      535.25       167.12
 15       Buckingham             1,611,172          95.82        91.78             882,357          52.48    109.06         3,926,042        233.50         55.03         1,277,735       75.99         63.41         4,083,379      242.85        75.83

 16       Campbell               3,921,732          73.67        70.56           2,391,556          44.92     93.36        13,114,633        246.34         58.05         5,048,982       94.84         79.14        15,976,581      300.10        93.70
 17       Caroline               3,186,512         112.82       108.06           1,938,108          68.62    142.60        10,686,657        378.35         89.16         2,962,080      104.87         87.51         7,107,808      251.65        78.57
 18       Carroll                1,754,039          57.89        55.45           1,344,852          44.38     92.24         8,152,370        269.06         63.41         1,549,199       51.13         42.66        15,803,026      521.56       162.84
 19       Charles City           1,676,350         239.75       229.63             603,070          86.25    179.24         2,420,149        346.12         81.57         1,056,780      151.14        126.12         1,852,837      264.99        82.74
 20       Charlotte              1,126,857          88.92        85.17             675,275          53.29    110.74         2,997,786        236.56         55.75         1,247,171       98.42         82.13         9,290,712      733.16       228.91

 21       Chesterfield          30,542,422          99.29        95.11          14,541,594          47.28     98.25       153,668,691        499.58        117.73        18,534,772       60.26         50.28        66,983,677      217.77        67.99
 22       Clarke                 1,657,118         114.51       109.68             517,316          35.75     74.29         3,661,749        253.03         59.63           796,157       55.02         45.91         3,655,699      252.62        78.87
 23       Craig                    689,813         132.39       126.80             493,443          94.70    196.80         1,048,177        201.16         47.41           463,398       88.93         74.21         2,589,702      497.00       155.18
 24       Culpeper               3,646,107          76.06        72.85           2,434,961          50.79    105.56        13,473,732        281.06         66.24         3,302,272       68.89         57.48        19,607,052      409.01       127.70
 25       Cumberland             1,511,818         151.25       144.87             632,909          63.32    131.59         3,294,448        329.60         77.67         1,351,732      135.24        112.85         3,208,807      321.03       100.23

 26       Dickenson              1,741,323         105.67       101.21           1,445,442          87.71    182.28         4,049,559        245.74         57.91         2,551,751      154.85        129.22         8,138,886      493.90       154.21
 27       Dinwiddie              2,265,890          83.28        79.76           1,635,439          60.11    124.91         8,855,883        325.47         76.70         3,082,598      113.29         94.54         5,335,549      196.09        61.23
 28       Essex                  1,516,867         137.86       132.05             702,969          63.89    132.77         3,767,659        342.43         80.70         1,197,082      108.80         90.79         3,871,303      351.85       109.86
 29       Fairfax              133,873,192         129.16       123.72          36,080,838          34.81     72.34       568,146,595        548.15        129.18       169,065,245      163.12        136.11       476,931,352      460.15       143.67
 30       Fauquier              10,275,826         151.78       145.38           5,017,639          74.11    154.02        23,339,782        344.74         81.24        13,384,498      197.70        164.97        18,739,268      276.79        86.42

 31       Floyd                  1,055,977          68.49        65.60             847,140          54.94    114.18         3,434,664        222.76         52.50         1,681,304      109.04         90.99         3,765,615      244.23        76.25
 32       Fluvanna               2,366,614          88.80        85.05           1,893,788          71.06    147.67         5,013,989        188.13         44.33         1,421,880       53.35         44.52         6,449,371      241.99        75.56
 33       Franklin               3,703,757          69.29        66.37           2,351,900          44.00     91.44        18,172,608        339.99         80.12         3,293,949       61.63         51.42        13,990,769      261.75        81.73
 34       Frederick              5,881,141          78.06        74.77           3,630,722          48.19    100.15        25,305,533        335.88         79.15         8,709,687      115.60         96.47        11,543,848      153.22        47.84
 35       Giles                  1,365,312          82.01        78.55           1,098,698          65.99    137.15         4,265,246        256.20         60.38           554,567       33.31         27.80         6,721,678      403.74       126.06

 36       Gloucester             4,734,256         129.19       123.74           1,940,720          52.96    110.05         9,819,491        267.95         63.15         1,866,165       50.92         42.49         9,461,759      258.19        80.61
 37       Goochland              3,706,073         172.85       165.56           1,562,552          72.88    151.45         6,659,997        310.62         73.20         2,194,567      102.36         85.41         5,105,725      238.13        74.35
 38       Grayson                1,124,582          69.23        66.31           1,085,036          66.80    138.82         3,760,708        231.53         54.56         1,926,380      118.60         98.96         6,060,527      373.11       116.50
 39       Greene                       -              -            -                   -              -         -                 -             -             -                 -           -             -                 -           -            -
 40       Greensville            1,665,917         133.80       128.16           1,475,068         118.48    246.21         3,714,444        298.34         70.31         2,358,318      189.42        158.06         2,718,732      218.37        68.18

 41       Halifax                3,190,610          88.43        84.70           2,172,117          60.20    125.10         9,246,892        256.27         60.39         3,394,529       94.08         78.50        13,187,406      365.49       114.11
 42       Hanover                8,445,011          85.63        82.02           4,452,703          45.15     93.82        51,216,452        519.31        122.38         7,393,491       74.97         62.56        23,830,815      241.63        75.44
 43       Henrico               47,351,195         159.71       152.97          12,837,892          43.30     89.98       157,911,557        532.60        125.51        56,516,890      190.62        159.06        70,069,583      236.33        73.79
 44       Henry                  2,077,137          38.61        36.98           2,495,424          46.39     96.40        11,191,899        208.05         49.03         3,147,416       58.51         48.82        11,065,095      205.69        64.22
 45       Highland                 519,523         228.61       218.97             352,364         155.05    322.23           795,926        350.24         82.54           349,001      153.58        128.15           702,468      309.12        96.51

 46       Isle of Wight                -              -            -                   -              -         -                 -             -             -                 -           -             -                 -           -            -
 47       James City             6,317,305          99.18        95.00           5,624,681          88.31    183.51        25,823,135        405.41         95.54         6,166,168       96.81         80.78        12,741,829      200.04        62.46
 48       King & Queen           1,111,473         166.51       159.48             733,194         109.84    228.26         1,934,105        289.74         68.28           704,464      105.53         88.06         2,821,114      422.62       131.95
 49       King George            2,378,150          99.54        95.34           1,685,321          70.54    146.60        10,119,710        423.58         99.82         1,041,604       43.60         36.38         6,548,425      274.09        85.58
 50       King William           1,732,673         107.06       102.55             996,742          61.59    127.99         3,920,323        242.23         57.08         1,564,364       96.66         80.66         4,430,908      273.78        85.48



40
           COMPARATIVE       REPORT                                                                                                                                                                                                              EXHIBIT C
SUMMARY OF MAINTENANCE       AND OPERATIONS EXPENDITURES                                                                                                                                                                                        PAGE 2 of 4
        For the Year Ended   June 30, 2010

                             FUNCTION

                                          Education (Exhibit C-6)                  Parks, Recreation, and Cultural (Exhibit C-7)         Community Development (Exhibit C-8)                         Nondepartmental

                                                                    Percent                                              Percent                                        Percent                                        Percent
                                                      Per             of                                    Per            of                                Per          of                                  Per        of             Total
                                 Amount              Capita         Average          Amount                Capita        Average         Amount             Capita      Average         Amount               Capita    Average       Expenditures      No.


                             $     51,298,088      $ 1,296.08          74.86   $         1,052,432     $      26.59          31.59   $      1,396,892   $      35.29        34.84   $            -       $        -         -    $       87,015,646      1
                                  158,765,365        1,666.88          96.28             6,777,635            71.16          84.53         28,753,862         301.89       298.02                -                -         -           279,089,016      2
                                   29,304,274        1,735.54         100.24               803,679            47.60          56.54            280,602          16.62        16.41                -                -         -            49,885,602      3
                                   17,034,605        1,295.65          74.83               483,716            36.79          43.71            247,792          18.85        18.61                -                -         -            29,025,022      4
                                   45,637,598        1,389.74          80.27             1,190,048            36.24          43.05            847,754          25.82        25.49                -                -         -            71,057,615      5

                                   19,595,764         1,337.68         77.26               577,436            39.42          46.83            382,205          26.09        25.76                -                -         -            32,579,395      6
                                  379,624,657         1,790.36        103.41            57,014,377           268.89         319.42         33,451,677         157.76       155.74                -                -         -           929,309,519      7
                                  105,340,381         1,460.75         84.37             2,574,026            35.69          42.40          1,443,877          20.02        19.77                -                -         -           155,087,131      8
                                    9,301,924         1,960.22        113.22               575,321           121.24         144.02            382,983          80.71        79.67                -                -         -            16,373,114      9
                                   89,163,296         1,333.66         77.03             3,448,378            51.58          61.27          5,742,022          85.89        84.79                -                -         -           141,136,720     10

                                    8,772,507         1,231.84         71.15               372,016            52.24          62.06            818,197         114.89       113.42                -                -         -            16,891,581     11
                                   49,966,184         1,500.51         86.67             2,982,207            89.56         106.39            628,269          18.87        18.63                -                -         -            76,148,062     12
                                   23,237,956         1,255.79         72.53               343,283            18.55          22.04            427,517          23.10        22.81                -                -         -            37,797,948     13
                                   37,723,846         1,534.00         88.60             1,132,458            46.05          54.70          9,733,550         395.80       390.74                -                -         -            80,142,611     14
                                   22,756,388         1,353.40         78.17               474,857            28.24          33.55            178,977          10.64        10.51                -                -         -            35,190,907     15

                                   78,280,968         1,470.42         84.93             1,974,032            37.08          44.05          1,391,245          26.13        25.80                -                -         -           122,099,729     16
                                   36,854,842         1,304.81         75.36               604,610            21.41          25.43          1,363,961          48.29        47.67                -                -         -            64,704,578     17
                                   40,285,752         1,329.57         76.79             1,015,846            33.53          39.83          3,983,899         131.48       129.80                -                -         -            73,888,983     18
                                   11,871,417         1,697.80         98.06               494,327            70.70          83.98            312,756          44.73        44.16                -                -         -            20,287,686     19
                                   20,513,605         1,618.78         93.50               313,651            24.75          29.40          1,887,507         148.95       147.04                -                -         -            38,052,564     20

                                  533,594,652         1,734.74        100.20            16,518,292            53.70          63.79         13,828,969          44.96        44.38                -                -         -           848,213,069     21
                                   19,662,464         1,358.71         78.48               986,892            68.20          81.01          2,512,505         173.62       171.40                -                -         -            33,449,900     22
                                    7,537,265         1,446.51         83.55                11,933             2.29           2.72            170,286          32.68        32.26                -                -         -            13,004,017     23
                                   72,262,263         1,507.40         87.06             1,761,984            36.76          43.66          1,441,027          30.06        29.68                -                -         -           117,929,398     24
                                   17,178,183         1,718.62         99.26               175,255            17.53          20.83            482,751          48.30        47.68                -                -         -            27,835,903     25

                                    27,370,334        1,660.93         95.93               638,066            38.72          46.00          7,139,662         433.26       427.72                -                -         -             53,075,023    26
                                    43,535,207        1,600.01         92.41               997,065            36.64          43.53          1,105,659          40.64        40.12                -                -         -             66,813,290    27
                                    16,752,024        1,522.52         87.94               469,002            42.63          50.64             83,857           7.62         7.52                -                -         -             28,360,763    28
                                 2,172,092,859        2,095.66        121.04           136,504,438           131.70         156.45        199,883,560         192.85       190.38                -                -         -          3,892,578,079    29
                                   125,029,526        1,846.75        106.66             4,998,259            73.83          87.70          4,561,207          67.37        66.51                -                -         -            205,346,005    30

                                   19,647,294         1,274.27         73.60               336,063            21.80          25.89            123,685           8.02         7.92                -                -         -            30,891,742     31
                                   39,240,959         1,472.36         85.04               708,967            26.60          31.60            507,686          19.05        18.81                -                -         -            57,603,254     32
                                   75,379,062         1,410.26         81.45             1,868,801            34.96          41.53          1,831,288          34.26        33.82                -                -         -           120,592,134     33
                                  133,085,307         1,766.43        102.03             5,329,325            70.74          84.03          2,081,467          27.63        27.27                -                -         -           195,567,030     34
                                   23,818,479         1,430.68         82.63               818,511            49.16          58.40          6,887,779         413.72       408.42                -                -         -            45,530,270     35

                                   58,204,612         1,588.25         91.73             1,857,339            50.68          60.21          1,000,616          27.30        26.95                -                -         -            88,884,958     36
                                   27,708,634         1,292.34         74.64             1,061,173            49.49          58.79          1,165,924          54.38        53.68                -                -         -            49,164,645     37
                                   21,443,204         1,320.13         76.25               327,380            20.15          23.94          1,146,232          70.57        69.66                -                -         -            36,874,049     38
                                          -                -             -                     -                -              -                  -              -            -                  -                -         -                   -       39
                                    6,735,020           540.95         31.24               278,878            22.40          26.61          2,321,252         186.44       184.05                -                -         -            21,267,629     40

                                   61,326,121         1,699.64         98.17               764,095            21.18          25.16          4,331,903         120.06       118.52                -                -         -            97,613,673     41
                                  172,485,513         1,748.92        101.01             6,897,529            69.94          83.08          5,193,725          52.66        51.99                -                -         -           279,915,239     42
                                  474,874,717         1,601.65         92.51            31,890,135           107.56         127.77         29,222,234          98.56        97.30                -                -         -           880,674,203     43
                                   72,584,312         1,349.27         77.93             2,067,670            38.44          45.66          2,788,454          51.83        51.17                -                -         -           107,417,407     44
                                    3,728,052         1,640.50         94.75                39,276            17.28          20.53            128,177          56.40        55.68                -                -         -             6,614,787     45

                                          -                -             -                     -                -              -                  -              -            -                  -                -         -                   -       46
                                  111,702,791         1,753.69        101.29            10,139,645           159.19         189.11         11,178,011         175.49       173.24                -                -         -           189,693,565     47
                                   10,269,189         1,538.39         88.85               244,569            36.64          43.52            497,833          74.58        73.62                -                -         -            18,315,941     48
                                   33,530,236         1,403.46         81.06             1,092,057            45.71          54.30          1,140,368          47.73        47.12                -                -         -            57,535,871     49
                                   21,585,798         1,333.76         77.04               844,387            52.17          61.98            729,608          45.08        44.50                -                -         -            35,804,803     50



                                                                                                                                                                                                                                                              41
                                                                                                                                                                                                                              COMPARATIVE
                                                                                                                                                                                                                   SUMMARY OF MAINTENANCE
                                                                                                                                                                                                                           For the Year Ended

                                                                                                                                                                                                                                                     BY
                                General Government
                              Administration (Exhibit C-1)                Judicial Administration (Exhibit C-2)           Public Safety (Exhibit C-3)                  Public Works (Exhibit C-4)                 Health and Welfare (Exhibit C-5)

                                                         Percent                                         Percent                                    Percent                                      Percent                                    Percent
                                             Per           of                                   Per        of                            Per          of                                Per        of                            Per          of
No.          Locality       Amount          Capita       Average            Amount             Capita    Average       Amount           Capita      Average          Amount            Capita    Average         Amount         Capita      Average

      County of:
 51     Lancaster       $     1,235,687    $ 104.81          100.39   $         658,149    $     55.82    116.01   $     3,720,832     $ 315.59          74.37   $     1,071,515   $     90.88       75.84   $     3,827,743   $ 324.65        101.37
 52     Lee                   1,268,608       49.56           47.47           1,427,202          55.76    115.88         5,831,287       227.83          53.69         2,004,130         78.30       65.34         9,298,344     363.29        113.43
 53     Loudoun              41,800,173      140.22          134.30          12,209,563          40.96     85.11       134,321,167       450.57         106.18        36,454,640        122.28      102.04        83,077,794     278.68         87.01
 54     Louisa                3,163,607       96.08           92.03           1,978,359          60.09    124.87        12,268,470       372.61          87.81         3,752,836        113.98       95.11         9,922,535     301.36         94.09
 55     Lunenburg             1,082,165       81.56           78.12             660,979          49.82    103.53         3,982,124       300.14          70.73         1,069,050         80.58       67.24         4,248,107     320.19         99.97

 56    Madison                1,032,617       74.02           70.90           1,391,616          99.76    207.31         4,181,482        299.74         70.64         1,213,241         86.97       72.57         3,955,785      283.56        88.54
 57    Mathews                1,308,753      137.74          131.94             912,675          96.06    199.62         2,207,825        232.37         54.76         1,191,759        125.43      104.67         3,025,506      318.43        99.42
 58    Mecklenburg            3,021,071       93.52           89.58           2,702,305          83.65    173.84         8,683,367        268.80         63.35         2,277,023         70.49       58.82        10,669,796      330.30       103.13
 59    Middlesex              1,290,039      123.90          118.68             770,785          74.03    153.85         3,268,260        313.91         73.98         1,079,408        103.67       86.51         3,495,774      335.76       104.83
 60    Montgomery             7,225,970       79.06           75.73           2,561,292          28.02     58.24        16,199,615        177.25         41.77         5,444,332         59.57       49.71        20,040,880      219.28        68.46

 61    Nelson                 1,646,939      106.13          101.65             980,242          63.17    131.27         3,518,144        226.71         53.43         1,584,342        102.09       85.19         3,819,795      246.14        76.85
 62    New Kent               2,781,396      155.76          149.19           1,258,184          70.46    146.42         5,820,590        325.95         76.81         1,648,911         92.34       77.05         2,550,414      142.82        44.59
 63    Northampton            1,505,258      112.50          107.75             807,237          60.33    125.38         5,967,809        446.01        105.11         1,725,082        128.93      107.58         6,533,236      488.27       152.45
 64    Northumberland         1,200,139       89.55           85.78           1,102,765          82.29    171.00         5,132,778        383.00         90.26         1,178,666         87.95       73.39         3,675,976      274.30        85.64
 65    Nottoway               1,038,838       65.36           62.61             635,181          39.97     83.05         3,460,312        217.72         51.31         1,998,717        125.76      104.94         4,495,403      282.85        88.31

 66    Orange                 2,869,721       84.69           81.12           1,334,815          39.39     81.86        10,637,436        313.93         73.98         2,942,663         86.84       72.47         8,326,210      245.72        76.72
 67    Page                   2,539,247      105.04          100.61           1,064,870          44.05     91.54         6,691,047        276.78         65.23         1,451,461         60.04       50.10         5,127,973      212.12        66.23
 68    Patrick                1,190,869       61.17           58.59           1,072,831          55.10    114.52         4,127,786        212.02         49.96         1,192,312         61.24       51.10         5,339,892      274.28        85.64
 69    Pittsylvania           2,931,256       46.74           44.77           1,927,333          30.73     63.87        13,359,841        213.03         50.20         3,639,765         58.04       48.43        25,617,951      408.49       127.54
 70    Powhatan               2,748,207       97.78           93.66           1,726,884          61.44    127.69         6,624,689        235.71         55.55         1,670,967         59.45       49.61         6,214,792      221.12        69.04

 71    Prince Edward          1,509,294       70.19           67.23           1,827,824          85.00    176.64         3,745,857        174.20         41.05         1,787,272         83.11       69.36         6,676,981      310.50        96.95
 72    Prince George          4,294,412      111.85          107.14           2,161,381          56.30    116.99        12,646,101        329.38         77.62         1,809,266         47.12       39.32         5,492,353      143.05        44.67
 73    Prince William        35,123,000       90.77           86.94          15,229,000          39.36     81.79       215,461,000        556.84        131.23        32,710,000         84.54       70.54        75,167,000      194.26        60.65
 74    Pulaski                1,674,915       49.02           46.95           2,172,761          63.59    132.16         9,253,914        270.85         63.83         4,669,254        136.66      114.04        19,793,128      579.31       180.88
 75    Rappahannock           1,188,198      168.15          161.06             682,769          96.62    200.80         2,826,346        399.98         94.26         1,149,841        162.72      135.79         2,491,985      352.66       110.11

 76    Richmond               1,319,539      134.68          129.00             793,425          80.98    168.30         6,037,231        616.22        145.22           879,431         89.76       74.90         2,592,674      264.63        82.63
 77    Roanoke                9,890,551      106.36          101.87           3,875,127          41.67     86.60        44,788,751        481.65        113.51        13,759,167        147.96      123.47        22,449,771      241.42        75.38
 78    Rockbridge             1,641,251       74.92           71.76           1,185,727          54.13    112.49         7,094,460        323.87         76.32         3,283,318        149.89      125.07         8,351,091      381.23       119.03
 79    Rockingham             3,808,894       50.14           48.03           3,254,344          42.84     89.03        16,913,450        222.66         52.47         5,209,027         68.57       57.22        17,047,030      224.41        70.07
 80    Russell                1,796,842       61.03           58.46           2,068,313          70.25    145.99         5,771,652        196.03         46.20         5,491,432        186.51      155.64        14,752,003      501.04       156.44

 81    Scott                  1,896,714       78.06           74.77           1,806,123          74.33    154.48         5,199,368        213.99         50.43         2,303,745         94.81       79.12         6,179,853      254.34        79.41
 82    Shenandoah             2,412,611       58.09           55.64           1,556,170          37.47     77.86        10,931,133        263.18         62.02         2,690,644         64.78       54.06         8,491,538      204.44        63.83
 83    Smyth                  1,460,384       45.51           43.59           1,718,394          53.55    111.28         8,543,465        266.22         62.74         2,416,000         75.29       62.82        17,877,374      557.08       173.94
 84    Southampton            1,458,294       78.32           75.02           1,583,442          85.04    176.73         6,211,650        333.60         78.62         2,962,516        159.11      132.77         6,020,604      323.34       100.96
 85    Spotsylvania           8,310,976       68.23           65.35           5,808,315          47.68     99.09        49,679,205        407.85         96.11         6,552,365         53.79       44.89        23,667,282      194.30        60.67

 86    Stafford               9,374,228       74.46           71.32           6,476,307          51.44    106.91        60,583,975        481.24        113.41         7,086,840         56.29       46.97        22,065,241      175.27        54.72
 87    Surry                  1,441,061      201.16          192.67             634,527          88.57    184.07         2,347,777        327.72         77.23           906,278        126.51      105.56         3,491,591      487.39       152.18
 88    Sussex                 1,687,871      138.18          132.36           1,018,721          83.40    173.32         4,969,462        406.84         95.88           674,465         55.22       46.08         4,714,564      385.97       120.51
 89    Tazewell               3,471,927       77.95           74.67           2,470,707          55.47    115.28        15,625,886        350.84         82.68         5,348,811        120.10      100.21        17,380,082      390.23       121.84
 90    Warren                 2,874,795       78.82           75.50           1,774,317          48.65    101.10         9,768,802        267.84         63.12         4,337,629        118.93       99.24         9,426,379      258.45        80.70

 91    Washington             2,386,200       43.83           41.98           2,396,132          44.01     91.46        11,684,806        214.62         50.58         2,821,246         51.82       43.24        18,348,899      337.03       105.23
 92    Westmoreland           2,056,598      117.42          112.47           1,338,970          76.45    158.87         8,372,681        478.02        112.65         2,845,526        162.46      135.56         5,719,230      326.53       101.95
 93    Wise                   2,991,622       71.85           68.82           2,669,072          64.10    133.21        10,464,301        251.32         59.23         6,410,595        153.96      128.47        13,787,735      331.13       103.39
 94    Wythe                  1,402,537       50.04           47.93           1,841,647          65.71    136.55         7,149,141        255.06         60.11         2,846,275        101.55       84.74        15,436,776      550.74       171.96
 95    York                   7,938,276      120.34          115.27           3,469,341          52.59    109.30        30,974,411        469.57        110.66        11,704,220        177.43      148.06        13,559,514      205.56        64.18

 95            Total    $   568,272,806    $ 104.40          100.00   $     261,919,016    $     48.12    100.00   $ 2,309,706,407     $ 424.34         100.00   $   652,290,279   $ 119.84         100.00   $ 1,743,303,410   $ 320.28        100.00




42
           COMPARATIVE       REPORT                                                                                                                                                                                                                     EXHIBIT C
SUMMARY OF MAINTENANCE       AND OPERATIONS EXPENDITURES                                                                                                                                                                                               PAGE 3 of 4
        For the Year Ended   June 30, 2010

                             FUNCTION

                                          Education (Exhibit C-6)                  Parks, Recreation, and Cultural (Exhibit C-7)         Community Development (Exhibit C-8)                            Nondepartmental

                                                                    Percent                                              Percent                                        Percent                                              Percent
                                                      Per             of                                    Per            of                                Per          of                                     Per           of              Total
                                 Amount              Capita         Average          Amount                Capita        Average         Amount             Capita      Average            Amount               Capita       Average        Expenditures      No.


                             $     15,135,535      $ 1,283.73          74.15   $           160,179     $      13.59          16.14   $        342,278   $      29.03        28.66      $            -       $        -            -     $        26,151,918    51
                                   40,683,728        1,589.51          91.81               361,192            14.11          16.76            232,726           9.09         8.98                   -                -            -              61,107,217    52
                                  735,779,307        2,468.12         142.55            42,508,229           142.59         169.39         35,491,336         119.05       117.53                   -                -            -           1,121,642,209    53
                                   47,165,930        1,432.49          82.74             1,657,420            50.34          59.80            816,371          24.79        24.48                   -                -            -              80,725,528    54
                                   16,785,281        1,265.13          73.07                66,262             4.99           5.93            463,688          34.95        34.50                   -                -            -              28,357,656    55

                                   17,621,099         1,263.14         72.96               302,702            21.70          25.78            399,098          28.61           28.24                -                -            -             30,097,640     56
                                   12,720,477         1,338.81         77.33               384,934            40.51          48.13            631,206          66.43           65.58                -                -            -             22,383,135     57
                                   46,159,905         1,428.93         82.53               623,185            19.29          22.92          1,519,124          47.03           46.42                -                -            -             75,655,776     58
                                   12,512,149         1,201.76         69.41               214,699            20.62          24.50            262,109          25.17           24.85                -                -            -             22,893,223     59
                                   98,824,370         1,081.29         62.45             3,188,198            34.88          41.44          1,352,421          14.80           14.61                -                -            -            154,837,078     60

                                   22,839,830         1,471.78         85.01               466,679            30.07          35.72            546,406          35.21           34.76                -                -            -             35,402,377     61
                                   25,082,246         1,404.60         81.13               668,412            37.43          44.47            949,586          53.18           52.50                -                -            -             40,759,739     62
                                   20,561,342         1,536.69         88.76               367,058            27.43          32.59          1,193,185          89.17           88.03                -                -            -             38,660,207     63
                                   15,141,718         1,129.85         65.26               238,189            17.77          21.11            366,704          27.36           27.01                -                -            -             28,036,935     64
                                   21,985,475         1,383.33         79.90               388,722            24.46          29.06            740,196          46.57           45.98                -                -            -             34,742,844     65

                                   47,441,980         1,400.10         80.87             1,441,340            42.54          50.53          1,453,748          42.90        42.35                   -                -            -             76,447,913     66
                                   37,085,648         1,534.07         88.60               372,814            15.42          18.32            885,328          36.62        36.15                   -                -            -             55,218,388     67
                                   24,334,389         1,249.91         72.19               561,688            28.85          34.27            811,459          41.68        41.15                   -                -            -             38,631,226     68
                                   81,884,893         1,305.70         75.41             1,118,294            17.83          21.18          6,951,461         110.85       109.43                   -                -            -            137,430,794     69
                                   44,358,689         1,578.28         91.16               705,973            25.12          29.84          1,120,923          39.88        39.37                   -                -            -             65,171,124     70

                                   28,035,485         1,303.75         75.30               293,159            13.63          16.19            593,125          27.58        27.23                   -                -            -              44,468,997    71
                                   60,810,332         1,583.87         91.48             1,359,929            35.42          42.08            626,396          16.32        16.11                   -                -            -              89,200,170    72
                                  786,924,000         2,033.74        117.47            37,426,000            96.72         114.90         43,167,000         111.56       110.13                   -                -            -           1,241,207,000    73
                                   46,310,167         1,355.42         78.29             1,268,525            37.13          44.11          8,765,202         256.54       253.26                   -                -            -              93,907,866    74
                                   11,038,561         1,562.16         90.23               194,747            27.56          32.74            252,840          35.78        35.32                   -                -            -              19,825,287    75

                                   12,991,226         1,326.01         76.59               129,684            13.24          15.72            145,542          14.86           14.67               -                 -            -             24,888,752     76
                                  136,156,516         1,464.19         84.57             8,582,571            92.29         109.64          2,467,513          26.53           26.20               -                 -            -            241,969,967     77
                                   29,578,819         1,350.30         77.99             1,758,518            80.28          95.36          1,923,862          87.83           86.70         1,727,000             78.84       100.00           56,544,046     78
                                  116,953,672         1,539.63         88.93             2,550,962            33.58          39.89          4,453,756          58.63           57.88               -                 -            -            170,191,135     79
                                   40,492,414         1,375.31         79.43               497,417            16.89          20.07          1,197,444          40.67           40.15               -                 -            -             72,067,517     80

                                   41,403,104         1,704.00         98.42               726,267            29.89          35.51          1,015,395          41.79           41.26                -                -            -             60,530,569     81
                                   61,478,951         1,480.18         85.49             1,782,277            42.91          50.97            966,605          23.27           22.97                -                -            -             90,309,929     82
                                   47,272,590         1,473.06         85.08             1,386,771            43.21          51.33          1,036,072          32.29           31.87                -                -            -             81,711,050     83
                                   29,013,260         1,558.19         90.00               440,564            23.66          28.11            613,818          32.97           32.54                -                -            -             48,304,148     84
                                  230,835,121         1,895.06        109.46             6,578,260            54.00          64.15          3,495,923          28.70           28.33                -                -            -            334,927,447     85

                                  254,161,219         2,018.89        116.61             8,718,547            69.25          82.27          4,521,528          35.92           35.46                -                -            -            372,987,885     86
                                   16,121,924         2,250.44        129.98               596,447            83.26          98.90            559,409          78.09           77.09                -                -            -             26,099,014     87
                                   18,561,459         1,519.60         87.77               282,566            23.13          27.48            621,964          50.92           50.27                -                -            -             32,531,072     88
                                   60,668,918         1,362.18         78.68             1,267,121            28.45          33.80          3,238,261          72.71           71.78                -                -            -            109,471,713     89
                                   47,346,289         1,298.14         74.98             2,681,277            73.52          87.33          1,888,034          51.77           51.10                -                -            -             80,097,522     90

                                   71,771,791         1,318.28         76.14             2,360,497            43.36          51.51          4,901,133          90.02        88.87                   -                -            -            116,670,704     91
                                   18,260,556         1,042.54         60.22               535,041            30.55          36.29            514,554          29.38        29.00                   -                -            -             39,643,156     92
                                   69,016,706         1,657.54         95.74             1,309,497            31.45          37.36          1,523,586          36.59        36.12                   -                -            -            108,173,114     93
                                   41,007,072         1,463.02         84.50               597,146            21.30          25.31            809,283          28.87        28.50                   -                -            -             71,089,877     94
                                  125,929,713         1,909.08        110.26             5,245,662            79.52          94.47          8,396,701         127.29       125.66                   -                -            -            207,217,838     95

                             $   9,423,937,350     $ 1,731.36         100.00   $       458,196,942     $      84.18         100.00   $    551,365,568   $     101.30       100.00      $     1,727,000      $      78.84 *     100.00   $    15,970,718,778    95




                                                                                                                                                                                                                                                                     43
                                                                                                                                                                                                                                    COMPARATIVE
                                                                                                                                                                                                                         SUMMARY OF MAINTENANCE
                                                                                                                                                                                                                                 For the Year Ended

                                                                                                                                                                                                                                                           BY
                                     General Government
                                   Administration (Exhibit C-1)                Judicial Administration (Exhibit C-2)           Public Safety (Exhibit C-3)                   Public Works (Exhibit C-4)                 Health and Welfare (Exhibit C-5)

                                                              Percent                                         Percent                                    Percent                                      Percent                                      Percent
                                                  Per           of                                   Per        of                            Per          of                               Per         of                                Per        of
No.              Locality        Amount          Capita       Average            Amount             Capita    Average       Amount           Capita      Average          Amount           Capita     Average          Amount            Capita    Average

         Town of:
     1     Abingdon          $     1,627,488    $ 209.19          130.12   $             -      $       -         -     $     2,367,423     $ 304.30          86.28   $     3,254,033    $ 418.26         120.04   $        14,013   $      1.80      49.28
     2     Ashland                   977,700      147.71           91.88                 -              -         -           2,438,300       368.38         104.45         2,366,964      357.60         102.63               -             -          -
     3     Big Stone Gap             497,845      102.52           63.77                 -              -         -           1,789,183       368.45         104.47         1,253,470      258.13          74.08            27,639          5.69     155.71
     4     Blacksburg              2,634,319       66.57           41.41               8,093           0.20     99.04         7,907,235       199.81          56.65         7,042,696      177.97          51.08            12,637          0.32       8.74
     5     Blackstone                571,121      155.41           96.67                 -              -         -           1,157,372       314.93          89.29         1,590,961      432.91         124.24               -             -          -

  6        Bluefield                 696,210      137.10           85.28                  -             -         -           1,690,100        332.83         94.37         1,468,040       289.10         82.97             4,110          0.81      22.14
  7        Bridgewater               532,625      102.37           63.67                  -             -         -             716,866        137.78         39.07         1,742,613       334.92         96.12               -             -          -
  8        Chincoteague            1,391,488      322.33          200.49                  -             -         -             921,805        213.53         60.54         1,434,624       332.32         95.37           151,095         35.00     957.53
  9        Christiansburg          2,052,321      121.10           75.33                  -             -         -           7,255,968        428.16        121.40         7,939,249       468.48        134.45            24,573          1.45      39.67
 10        Clifton Forge             341,657       79.66           49.55                  -             -         -             868,088        202.40         57.39           902,412       210.40         60.38             6,387          1.49      40.74

 11        Colonial Beach            900,431      278.94          173.51                  -             -         -           1,147,645        355.53        100.81           538,541       166.83         47.88            11,120          3.44      94.24
 12        Culpeper                1,571,887      162.65          101.17                  -             -         -           3,266,847        338.04         95.85         2,666,212       275.89         79.18            18,574          1.92      52.58
 13        Dumfries                  852,888      172.75          107.46                  -             -         -           1,482,723        300.33         85.15         1,120,386       226.94         65.13               -             -          -
 14        Farmville               1,253,068      183.06          113.87                  -             -         -           5,594,422        817.30        231.74         2,905,939       424.53        121.84               -             -          -
 15        Front Royal             2,954,009      217.38          135.21                  -             -         -           3,802,769        279.84         79.35         4,501,190       331.24         95.06            62,385          4.59     125.60

 16        Herndon                 3,350,696      154.73           96.24                  -             -         -           9,549,898        441.00        125.04         8,680,479       400.85        115.04            68,755          3.18      86.86
 17        Leesburg                8,339,122      294.55          183.22                  -             -         -          11,689,113        412.88        117.07        11,456,052       404.65        116.13           136,536          4.82     131.94
 18        Luray                     441,870       90.71           56.43                  -             -         -           1,073,783        220.44         62.50         1,806,088       370.78        106.41            20,080          4.12     112.78
 19        Marion                  1,145,847      180.48          112.26                  -             -         -           1,334,099        210.13         59.58         1,846,755       290.87         83.48               -             -          -
 20        Orange                    335,997       81.49           50.69                  -             -         -           1,206,536        292.64         82.97         1,756,966       426.14        122.30             4,207          1.02      27.92

 21        Pulaski                 1,267,107      133.76           83.20                  -             -         -           3,025,849        319.42         90.57         2,477,445       261.53         75.06            24,615          2.60      71.09
 22        Purcellville            2,109,213      588.51          366.06                  -             -         -           1,606,485        448.24        127.09         2,724,992       760.32        218.21            49,873         13.92     380.70
 23        Richlands                 295,497       71.31           44.35                  -             -         -           2,747,120        662.92        187.96         1,331,514       321.31         92.21               -             -          -
 24        Rocky Mount               710,281      174.69          108.66                  -             -         -           1,470,968        361.77        102.58         2,191,049       538.87        154.65             3,561          0.88      23.96
 25        Smithfield                760,333      120.23           74.78                  -             -         -           2,588,592        409.33        116.06         2,074,822       328.09         94.16               -             -          -

 26        South Boston              600,907       70.77           44.02                  -             -         -           2,822,263        332.38         94.24         3,113,765       366.71        105.25               -             -          -
 27        South Hill                715,270      162.45          101.05                  -             -         -           2,129,119        483.56        137.11         2,057,238       467.24        134.09               -             -          -
 28        Strasburg                 555,420      138.27           86.00                  -             -         -           1,730,517        430.80        122.15         1,542,371       383.96        110.20             6,971          1.74      47.48
 29        Tazewell                  620,833      147.61           91.81                  -             -         -           1,068,147        253.96         72.01         1,315,150       312.68         89.74               -             -          -
 30        Vienna                  2,984,044      206.47          128.42                  -             -         -           6,020,391        416.55        118.11         6,960,069       481.57        138.21           298,932         20.68     565.85

 31        Vinton                    628,256       80.73           50.22                 -              -         -           3,205,633        411.93        116.80         2,305,054       296.20         85.01             1,178          0.15       4.14
 32        Warrenton               1,128,769      169.23          105.26                 -              -         -           2,777,233        416.38        118.06         2,868,026       429.99        123.40           103,714         15.55     425.40
 33        West Point                504,882      176.16          109.58                 -              -         -             995,229        347.25         98.46           865,643       302.04         86.68            17,123          5.97     163.45
 34        Wise                      460,570      141.50           88.01                 751           0.23    111.73         1,147,093        352.41         99.92           998,050       306.62         88.00             7,881          2.42      66.24
 35        Woodstock                 502,696      127.20           79.12                 -              -         -           1,480,560        374.64        106.22         1,383,034       349.96        100.44             3,682          0.93      25.49
 36        Wytheville              1,499,760      192.18          119.54                 -              -         -           2,813,474        360.52        102.22         3,143,110       402.76        115.59             7,426          0.95      26.03

 36               Total      $    47,812,427    $ 160.77          100.00   $           8,844    $      0.21 * 100.00    $   104,888,848     $ 352.69         100.00   $   103,625,002    $ 348.44         100.00   $     1,087,067   $      3.66     100.00

170            Grand Total   $   994,719,347    $ 121.60                   $     421,842,217    $     51.57             $ 3,976,574,370     $ 486.13                  $ 1,485,616,024    $ 181.62                  $ 2,817,525,851   $ 344.44




44
           COMPARATIVE       REPORT                                                                                                                                                                                                                       EXHIBIT C
SUMMARY OF MAINTENANCE       AND OPERATIONS EXPENDITURES                                                                                                                                                                                                 PAGE 4 of 4
        For the Year Ended   June 30, 2010

                             FUNCTION

                                           Education (Exhibit C-6)                  Parks, Recreation, and Cultural (Exhibit C-7)         Community Development (Exhibit C-8)                            Nondepartmental

                                                                     Percent                                              Percent                                        Percent                                                Percent
                                                         Per           of                                    Per            of                                Per          of                                     Per             of             Total
                                  Amount                Capita       Average          Amount                Capita        Average         Amount             Capita      Average            Amount               Capita         Average       Expenditures      No.


                             $               -      $        -            -     $         2,329,850     $     299.47         233.58   $      1,473,972   $     189.46       213.10      $            -       $        -              -    $       11,066,779      1
                                             -               -            -                 117,621            17.77          13.86            451,049          68.14        76.65                   -                -              -             6,351,634      2
                                             -               -            -                 519,140           106.91          83.39             12,919           2.66         2.99                   -                -              -             4,100,196      3
                                             -               -            -               2,434,456            61.52          47.98          4,956,287         125.24       140.87                   -                -              -            24,995,723      4
                                             -               -            -                  18,003             4.90           3.82              5,535           1.51         1.69                   -                -              -             3,342,992      5

                                             -               -            -                 433,110            85.29          66.53            435,394          85.74           96.44                -                -              -             4,726,964      6
                                             -               -            -                 373,030            71.70          55.92            102,763          19.75           22.22                -                -              -             3,467,897      7
                                             -               -            -                  12,375             2.87           2.24             75,134          17.40           19.58                -                -              -             3,986,521      8
                                             -               -            -               2,531,172           149.36         116.50          1,417,361          83.63           94.07                -                -              -            21,220,644      9
                                           2,400            0.56         0.04               280,456            65.39          51.00            238,142          55.52           62.45                -                -              -             2,639,542     10

                                      6,485,887         2,009.26       138.46                13,800             4.28           3.33            211,451          65.51        73.68                   -                -              -             9,308,875     11
                                            -                -            -                 409,968            42.42          33.09          1,555,931         161.00       181.09                   -                -              -             9,489,419     12
                                            -                -            -                 120,654            24.44          19.06                -              -            -                     -                -              -             3,576,651     13
                                            -                -            -               2,002,903           292.61         228.23            170,388          24.89        28.00                   -                -              -            11,926,720     14
                                            -                -            -                  88,291             6.50           5.07          1,252,484          92.17       103.67                   -                -              -            12,661,128     15

                                             -               -            -               5,839,492           269.66         210.33          2,288,372         105.67       118.86                   -                -              -            29,777,692     16
                                             -               -            -               7,938,860           280.42         218.72          3,399,716         120.08       135.07                   -                -              -            42,959,399     17
                                             -               -            -                 854,513           175.43         136.83             97,457          20.01        22.50                   -                -              -             4,293,791     18
                                             -               -            -                 586,449            92.37          72.05            578,329          91.09       102.46                   -                -              -             5,491,479     19
                                             -               -            -                 121,539            29.48          22.99            174,421          42.30        47.58                   -                -              -             3,599,666     20

                                             -               -            -                 665,862            70.29          54.83            352,253          37.18        41.82                   -                -              -              7,813,131    21
                                             -               -            -                  33,063             9.23           7.20            486,933         135.86       152.82                   -                -              -              7,010,559    22
                                             -               -            -                 356,386            86.00          67.08                -              -            -                     -                -              -              4,730,517    23
                                             -               -            -                  75,783            18.64          14.54            362,071          89.05       100.16                   -                -              -              4,813,713    24
                                             -               -            -                 597,464            94.48          73.69          1,562,875         247.13       277.97                   -                -              -              7,584,086    25

                                             -               -            -                 425,445            50.11          39.08            306,283          36.07        40.57                   -                -              -             7,268,663     26
                                             -               -            -                 313,487            71.20          55.53          1,320,442         299.90       337.32                   -                -              -             6,535,556     27
                                             -               -            -                 194,114            48.32          37.69             56,981          14.18        15.95                   -                -              -             4,086,374     28
                                             -               -            -                 353,911            84.14          65.63                -              -            -                     -                -              -             3,358,041     29
                                             -               -            -               2,777,633           192.18         149.90            721,472          49.92        56.15                   -                -              -            19,762,541     30

                                            -                -            -                 574,331            73.80          57.57           384,988           49.47        55.64                   -                -              -             7,099,440     31
                                            -                -            -               2,323,367           348.33         271.70           426,009           63.87        71.84                   -                -              -             9,627,118     32
                                      8,579,066         2,993.39       206.28               113,403            39.57          30.86           399,608          139.43       156.83                   -                -              -            11,474,954     33
                                            -                -            -                 198,214            60.90          47.50            98,817           30.36        34.15                   -                -              -             2,911,376     34
                                            -                -            -                 191,932            48.57          37.88           212,053           53.66        60.35                   -                -              -             3,773,957     35
                                            -                -            -               1,908,254           244.52         190.73           852,903          109.29       122.93                   -                -              -            10,224,927     36

                             $      15,067,353      $ 1,451.16 *       100.00   $        38,128,331     $     128.21         100.00   $     26,440,793   $      88.91       100.00      $            -       $        -     *        -    $      337,058,665     36

                             $   13,472,308,954     $ 1,646.98                  $       863,873,099     $     105.61                  $    947,730,718   $     115.86                   $     1,922,044      $       0.23                 $    24,982,112,624   170




                                                                                                                                                                                                                                                                       45
                                                                                                                                                                                                                 COMPARATIVE
                                                                                                                                                                                            GENERAL GOVERNMENT ADMINISTRATION
                                                                                                                                                                                                              For the Year Ended


                                                  Legislative                                                                                          General and Financial Administration

                                                                                                                                                                                     Reported Elements (Memo Only)
                                                                                                                                                                                                               Central
                                                         Per        Percent                            Per        Percent         Commissioner                                   Data         Automotive     Purchasing/
 No.                 Locality       Amount              Capita     of Average       Amount            Capita     of Average        of Revenue           Treasurer             Processing      Motor Pool    Central Stores   Print Shop

          City of:
      1     Alexandria          $      893,020      $       6.30       104.54   $    35,337,417   $     249.31       172.89   $        3,388,682   $        2,239,034     $           -       $       -      $        -      $      -
      2     Bedford                     34,607              5.69        94.38         1,109,619         182.40       126.49              210,913              217,146                 -               -               -             -
      3     Bristol                     46,336              2.60        43.21         2,131,251         119.78        83.06              261,980              252,886                 -               -               -             -
      4     Buena Vista                 27,110              4.14        68.64         1,097,975         167.56       116.20              167,590              225,842                 -               -               -             -
      5     Charlottesville            249,784              6.20       102.79         9,553,100         236.95       164.32              929,085            1,012,991                 -               -               -             -

      6     Chesapeake                 807,592              3.67        60.92        29,510,545         134.16        93.04            2,847,531            3,510,456                 -               -               -             -
      7     Colonial Heights           175,128              9.93       164.74         2,664,771         151.08       104.77              304,669              363,657                 -             8,060             -             -
      8     Covington                   46,508              7.81       129.54         1,200,814         201.59       139.80              203,246              252,687                 -               -               -             -
      9     Danville                    51,466              1.14        18.88         3,378,128          74.68        51.79              646,120              216,666                 -               -               -             -
     10     Emporia                    152,967             26.10       433.02           693,600         118.34        82.07              208,140              203,060                 -               -               -             -

     11     Fairfax                    179,538              7.27       120.59         6,254,567         253.21       175.59             925,018               627,610                 -               -               -             -
     12     Falls Church               234,229             20.00       331.84         3,510,022         299.72       207.85             683,908               456,508                 -               -               -             -
     13     Franklin                    70,127              8.39       139.14         1,865,967         223.14       154.74             223,611               138,391                 -               -            51,113           -
     14     Fredericksburg             276,397             12.07       200.24         4,336,771         189.37       131.32             832,898               678,612                 -               -               -             -
     15     Galax                        9,073              1.33        22.14         1,303,067         191.68       132.93             135,239                   -                   -               -               -             -

     16     Hampton                    757,507              5.23        86.83        23,222,128         160.43       111.26            1,749,830            1,905,960                 -               -               -             -
     17     Harrisonburg               171,780              3.66        60.77         2,815,078          60.03        41.63              736,468              524,340                 -               -               -             -
     18     Hopewell                   286,187             12.27       203.56         2,307,803          98.94        68.61              373,844              357,059                 -               -               -             -
     19     Lexington                   50,761              6.97       115.65         1,034,489         142.06        98.51              212,196              163,759                 -               -               -             -
     20     Lynchburg                      -                 -            -          11,615,291         160.50       111.30            1,255,422              139,695                 -               -               -             -

     21     Manassas                    504,176            13.92       230.99         3,939,317         108.78        75.44            1,110,662              583,819              14,489             -               -             -
     22     Manassas Park               214,589            15.30       253.83         3,003,623         214.14       148.50              328,472              370,817                 -               -               -             -
     23     Martinsville                 36,156             2.44        40.42         4,426,302         298.24       206.82              379,466              237,656                 -               -               -             -
     24     Newport News                702,505             3.85        63.84        24,851,662         136.11        94.39            3,676,198            2,958,505                 -               -               -             -
     25     Norfolk                   1,688,400             7.10       117.82        22,609,272          95.09        65.94            3,415,845            2,494,494                 -               -               -             -

     26     Norton                      31,806              7.85       130.17           822,797         202.96       140.75              127,903              126,140              47,845             -               -             -
     27     Petersburg                 209,388              6.86       113.85         3,398,958         111.39        77.25              308,281              309,274                 -               -               -             -
     28     Poquoson                    63,962              5.38        89.32         1,589,906         133.82        92.80              295,763              341,975                 -               -               -             -
     29     Portsmouth                 662,815              6.75       112.07         9,880,286         100.69        69.83            1,344,836            1,801,496                 -               -               -             -
     30     Radford                     56,689              3.74        62.12         1,987,308         131.25        91.02              158,333              307,556                 -               -               -             -

     31     Richmond                  2,833,599            14.30       237.32        48,914,008         246.91       171.23            2,868,420              378,173                 -               -               -             -
     32     Roanoke                     661,684             7.09       117.66        10,350,398         110.93        76.93              952,259              961,762                 -               -               -             -
     33     Salem                       290,672            11.55       191.66         3,589,023         142.63        98.91              396,673              375,112                 -               -               -             -
     34     Staunton                    195,402             8.32       138.11         2,785,147         118.65        82.28              267,096              308,903                 -               -               -             -
     35     Suffolk                     345,370             4.16        69.03         8,101,986          97.61        67.69              899,874            1,373,888                 -               -               -             -

     36     Virginia Beach            1,099,021             2.53        41.98        48,965,937         112.72        78.17            3,755,680            4,915,020                 -               -               -             -
     37     Waynesboro                  156,993             7.58       125.76         2,357,468         113.82        78.93              286,864              298,820                 -               -               -             -
     38     Williamsburg                284,859            20.99       348.24         2,060,837         151.85       105.30              192,526               45,722                 -               -               -             -
     39     Winchester                  145,056             5.50        91.22         3,201,827         121.36        84.16              294,202              516,504                 -               -               -             -

     39               Total     $    14,703,259     $       6.03       100.00   $   351,778,465   $     144.20       100.00   $       37,355,743   $       32,191,995     $        62,334     $     8,060    $     51,113    $      -




48
                                        COMPARATIVE       REPORT                                                                                                                                                                                                             EXHIBIT C-1
                   GENERAL GOVERNMENT ADMINISTRATION      EXPENDITURES BY ACTIVITY                                                                                                                                                                                           PAGE 1 of 4
                                     For the Year Ended   June 30, 2010
                                                                                                                                                                                             Source of Funds for Expenditures

nancial Administration                                                                       Board of Elections                                                                                             Federal Categorical
                                                                                                                                                          Commonwealth
             Reported Elements (Memo Only)                                                                                                                Categorical Aid                Federal Pass-Through                     Direct Federal Aid
                                                                    Risk
                                                              Management/                                Per        Percent                                            Percent of                       Percent of                             Percent of         Local Charges
                                                              Self Insurance        Amount              Capita     of Average       Total             Amount          Expenditures       Amount        Expenditures             Amount        Expenditures         for Services     No.


                                                          $               -     $      1,046,879    $       7.39       148.27   $    37,277,316   $       902,026             2.42   $      223,031             0.60     $          56,113             0.15   $          234,564      1
                                                                          -               60,043            9.87       198.13         1,204,269           168,574            14.00              -                -                     -                -                  5,018      2
                                                                          -              125,609            7.06       141.71         2,303,196           254,940            11.07              -                -                     -                -                  2,620      3
                                                                          -               59,485            9.08       182.23         1,184,570           172,255            14.54              -                -                     -                -                 65,834      4
                                                                          -              397,850            9.87       198.09        10,200,734           351,698             3.45              -                -                     -                -                606,669      5

                                                                          -             858,649             3.90        78.36        31,176,786           826,434             2.65           22,000             0.07                     -             -                 975,048      6
                                                                          -             145,700             8.26       165.82         2,985,599           225,164             7.54              -                -                       -             -                 270,987      7
                                                                          -              66,720            11.20       224.85         1,314,042           186,972            14.23           66,821             5.09                     -             -                   2,375      8
                                                                          -             201,683             4.46        89.51         3,631,277           310,900             8.56              -                -                       -             -                     -        9
                                                                          -              60,973            10.40       208.84           907,540           177,062            19.51              -                -                       -             -                     -       10

                                                                          -             148,192             6.00       120.43         6,582,297           301,953             4.59                -             -                        -             -                 944,774     11
                                                                          -             244,185            20.85       418.56         3,988,436           220,169             5.52                -             -                        -             -                 100,465     12
                                                                          -             110,675            13.24       265.68         2,046,769           192,936             9.43                -             -                        -             -                 643,140     13
                                                                          -             172,315             7.52       151.04         4,785,483           288,553             6.03                -             -                        -             -                  79,215     14
                                                                          -              59,516             8.75       175.75         1,371,656            97,483             7.11                -             -                        -             -                   5,569     15

                                                                          -             748,610             5.17       103.82        24,728,245           632,353             2.56          138,366             0.56               234,097             0.95               56,807     16
                                                                          -             152,714             3.26        65.37         3,139,572           320,266            10.20              -                -                     -                -                    -       17
                                                                          -             137,870             5.91       118.65         2,731,860           288,806            10.57              -                -                     -                -                  1,991     18
                                                                          -              48,832             6.71       134.61         1,134,082           176,969            15.60              -                -                     -                -                 67,158     19
                                                                          -             209,139             2.89        58.01        11,824,430           347,188             2.94              -                -                     -                -                637,337     20

                                                                          -             274,767             7.59       152.31         4,718,260            320,291            6.79                -             -                      -                -                 52,171     21
                                                                          -             116,872             8.33       167.26         3,335,084            212,612            6.38                -             -                      -                -                 15,227     22
                                                                          -             112,211             7.56       151.77         4,574,669            234,313            5.12                -             -                      -                -                    -       23
                                                                          -             526,459             2.88        57.88        26,080,626            767,699            2.94                -             -                      -                -                    -       24
                                                                          -             660,912             2.78        55.80        24,958,584          1,176,364            4.71                -             -                  768,920             3.08            2,203,555     25

                                                                          -              67,961            16.76       336.52           922,564            171,941           18.64              -                -                       -             -                     -       26
                                                                          -             218,110             7.15       143.49         3,826,456            320,883            8.39              -                -                       -             -                     -       27
                                                                       66,322           125,635            10.57       212.27         1,779,503            263,020           14.78            2,284             0.13                     -             -                  46,706     28
                                                                          -             489,458             4.99       100.13        11,032,559          1,039,170            9.42              -                -                       -             -                 164,383     29
                                                                          -              93,038             6.14       123.35         2,137,035            214,591           10.04              -                -                       -             -                  54,176     30

                                                                          -            1,083,268            5.47       109.77        52,830,875          2,315,234            4.38                -             -                        -             -               1,500,824     31
                                                                          -              993,272           10.65       213.70        12,005,354            945,214            7.87                -             -                        -             -                 557,629     32
                                                                          -              192,959            7.67       153.94         4,072,654            271,898            6.68                -             -                        -             -                     -       33
                                                                          -              108,678            4.63        92.94         3,089,227            257,981            8.35                -             -                        -             -                  22,772     34
                                                                          -              301,293            3.63        72.87         8,748,649            469,279            5.36                -             -                        -             -                   7,689     35

                                                                          -            1,355,593            3.12        62.64        51,420,551          1,535,772            2.99                -             -                        -             -                   4,673     36
                                                                          -               98,957            4.78        95.91         2,613,418            244,630            9.36                -             -                        -             -                     -       37
                                                                          -              117,344            8.65       173.56         2,463,040            145,405            5.90                -             -                        -             -                     -       38
                                                                          -              159,964            6.06       121.72         3,506,847            264,808            7.55                -             -                        -             -                     -       39

                                                          $            66,322   $     12,152,390    $       4.98       100.00   $   378,634,114   $     17,613,806            4.65   $      452,502             0.12     $        1,059,130            0.28   $        9,329,376     39




                                                                                                                                                                                                                                                                                          49
                                                                                                                                                                                                               COMPARATIVE
                                                                                                                                                                                          GENERAL GOVERNMENT ADMINISTRATION
                                                                                                                                                                                                            For the Year Ended


                                                Legislative                                                                                          General and Financial Administration

                                                                                                                                                                                   Reported Elements (Memo Only)
                                                                                                                                                                                                             Central
                                                       Per        Percent                            Per        Percent         Commissioner                                   Data         Automotive     Purchasing/
 No.               Locality       Amount              Capita     of Average       Amount            Capita     of Average        of Revenue           Treasurer             Processing      Motor Pool    Central Stores   Print Shop

          County of:
      1    Accomack           $      205,752      $       5.20        94.23   $     2,841,464   $      71.79        75.56   $         255,584    $          479,852     $           -       $       -      $        -      $      -
      2    Albemarle                 552,227              5.80       105.10         7,241,137          76.02        80.02                 -                     -                   -               -               -             -
      3    Alleghany                 182,344             10.80       195.76         1,035,960          61.35        64.58             325,123               347,787                 -               -               -             -
      4    Amelia                    332,206             25.27       458.03           974,869          74.15        78.05             255,357               260,555                 -               -               -             -
      5    Amherst                   157,491              4.80        86.94         1,454,057          44.28        46.61             334,607               289,125                 -               -               -             -

      6    Appomattox                 227,765            15.55       281.84         1,169,140          79.81        84.00              301,211              279,239                 -               -               -             -
      7    Arlington                1,251,662             5.90       107.01        38,132,844         179.84       189.29            6,001,021            7,705,055                 -               -               -             -
      8    Augusta                    160,586             2.23        40.37         3,040,482          42.16        44.38              748,516              510,425                 -               -               -             -
      9    Bath                       117,331            24.73       448.21           742,538         156.48       164.70              183,670              192,931              43,471             -               -             -
     10    Bedford                    151,357             2.26        41.04         2,513,994          37.60        39.58              720,525              528,339                 -               -               -             -

     11    Bland                      67,519              9.48       171.87           701,604          98.52       103.70             164,963               162,366              26,531             -               -             -
     12    Botetourt                 246,969              7.42       134.44         2,555,190          76.73        80.77             477,716               414,078                 -               -               -             -
     13    Brunswick                 201,047             10.86       196.95           940,017          50.80        53.47             208,155               234,981                 -               -               -             -
     14    Buchanan                  361,466             14.70       266.45         1,560,557          63.46        66.79             358,555               450,514              73,363             -            78,976           -
     15    Buckingham                445,070             26.47       479.83         1,063,502          63.25        66.57             210,367               243,544                 -               -               -             -

     16    Campbell                  105,010              1.97        35.76         3,631,802          68.22        71.80             367,650               451,815                 -               -               -             -
     17    Caroline                  153,428              5.43        98.47         2,910,228         103.03       108.45             621,355               449,287                 -               -               -             -
     18    Carroll                   544,703             17.98       325.88         1,195,217          39.45        41.52             279,613               334,522                 -               -               -             -
     19    Charles City               53,066              7.59       137.57         1,569,304         224.44       236.23             274,121               159,841                 -               -               -             -
     20    Charlotte                  92,556              7.30       132.40           916,263          72.30        76.10             175,158               209,704                 -               -               -             -

     21    Chesterfield              481,530              1.57        28.38        29,018,086          94.34        99.30            3,360,326            4,134,331                 -               -               -             -
     22    Clarke                     52,333              3.62        65.55         1,524,256         105.33       110.86              238,837              273,347                 -               -               -             -
     23    Craig                      32,124              6.17       111.76           591,275         113.47       119.44              126,577              164,425                 -               -               -             -
     24    Culpeper                  219,583              4.58        83.03         3,281,140          68.44        72.04              498,999              431,951                 -               -               -             -
     25    Cumberland                 50,091              5.01        90.84         1,392,293         139.29       146.62              213,412              248,666                 -               -               -             -

     26    Dickenson                  229,313            13.92       252.25         1,476,940          89.63        94.34              404,724              322,183                 -               -               -             -
     27    Dinwiddie                   82,059             3.02        54.67         2,069,106          76.04        80.04              412,413              384,986                 -               -               -             -
     28    Essex                      496,432            45.12       817.88           919,474          83.57        87.96              255,999              206,919                 -               -               -             -
     29    Fairfax                  4,816,674             4.65        84.24       126,150,553         121.71       128.11                  -                    -                   -               -               -             -
     30    Fauquier                   248,762             3.67        66.61         9,693,316         143.18       150.70            1,492,169            1,282,819                 -               -               -             -

     31    Floyd                      42,130              2.73        49.53           899,144          58.32        61.38              440,515              203,734                 -               -               -             -
     32    Fluvanna                  141,047              5.29        95.93         2,075,254          77.87        81.96              319,815              443,190                 -               -               -             -
     33    Franklin                  296,469              5.55       100.55         3,198,742          59.85        62.99              474,882              481,314                 -               -               -             -
     34    Frederick                 228,724              3.04        55.03         5,566,437          73.88        77.77            1,113,579            1,046,020                 -               -               -             -
     35    Giles                     133,415              8.01       145.27         1,103,558          66.29        69.77              315,474              336,101                 -               -               -             -

     36    Gloucester                311,121              8.49       153.90         4,267,741         116.46       122.58             464,965               559,041                 -               -               -             -
     37    Goochland                 270,887             12.63       229.02         3,311,949         154.47       162.59             250,038               371,484                 -               -               -             -
     38    Grayson                    54,186              3.34        60.47           952,866          58.66        61.75             206,576               228,770                 -               -               -             -
     39    Greene                        -                 -            -                 -              -            -                   -                     -                   -               -               -             -
     40    Greensville               120,437              9.67       175.35         1,456,952         117.02       123.17             247,811               223,248                 -               -               -             -

     41    Halifax                    297,238             8.24       149.33         2,737,608          75.87        79.86              431,505              417,533                 -               -               -             -
     42    Hanover                    477,515             4.84        87.77         7,639,477          77.46        81.53            1,327,652            1,441,844                 -               -               -             -
     43    Henrico                  1,163,024             3.92        71.11        45,070,642         152.01       160.00                  -                    -                   -               -               -             -
     44    Henry                      153,719             2.86        51.80         1,723,302          32.03        33.72              508,450              545,076                 -               -               -             -
     45    Highland                   130,249            57.32     1,038.97           336,070         147.88       155.66              103,849              118,306                 -               -               -             -

     46    Isle of Wight                 -                 -            -                 -              -            -                   -                     -                   -               -               -             -
     47    James City                236,892              3.72        67.42         5,813,476          91.27        96.07             853,674             1,428,348                 -               -               -             -
     48    King & Queen               41,395              6.20       112.41           990,397         148.37       156.17             205,087               204,223                 -               -               -             -
     49    King George                63,007              2.64        47.81         2,174,775          91.03        95.81             363,173               312,482                 -               -               -             -
     50    King William              100,226              6.19       112.26         1,508,512          93.21        98.11             217,548               220,735                 -               -               -             -



50
                                        COMPARATIVE       REPORT                                                                                                                                                                                                            EXHIBIT C-1
                   GENERAL GOVERNMENT ADMINISTRATION      EXPENDITURES BY ACTIVITY                                                                                                                                                                                          PAGE 2 of 4
                                     For the Year Ended   June 30, 2010
                                                                                                                                                                                            Source of Funds for Expenditures

nancial Administration                                                                      Board of Elections                                                                                             Federal Categorical
                                                                                                                                                         Commonwealth
             Reported Elements (Memo Only)                                                                                                               Categorical Aid                Federal Pass-Through                     Direct Federal Aid
                                                                    Risk
                                                              Management/                               Per        Percent                                            Percent of                       Percent of                             Percent of         Local Charges
                                                              Self Insurance       Amount              Capita     of Average       Total             Amount          Expenditures       Amount        Expenditures             Amount        Expenditures         for Services     No.


                                                          $               -    $       158,356     $       4.00       103.13   $     3,205,572   $       284,754             8.88   $          -                -       $               -             -      $          236,430      1
                                                                          -            503,074             5.28       136.15         8,296,438           494,412             5.96           11,687             0.14                     -             -                 110,161      2
                                                                          -            114,731             6.79       175.15         1,333,035           356,302            26.73              -                -                       -             -                  67,330      3
                                                                          -             87,390             6.65       171.34         1,394,465           236,563            16.96              -                -                       -             -                     -        4
                                                                          -            140,537             4.28       110.32         1,752,085           282,007            16.10              -                -                       -             -                     -        5

                                                                          -            124,310             8.49       218.74         1,521,215           281,400            18.50                -             -                        -             -                     -        6
                                                                          -            996,866             4.70       121.19        40,381,372           874,224             2.16                -             -                        -             -                 300,336      7
                                                                          -            187,181             2.60        66.91         3,388,249           446,468            13.18                -             -                        -             -                  66,870      8
                                                                          -             71,290            15.02       387.25           931,159           207,614            22.30                -             -                        -             -                  14,629      9
                                                                          -            220,617             3.30        85.06         2,885,968           400,725            13.89                -             -                        -             -                   8,142     10

                                                                          -             20,341             2.86        73.63           789,464           189,158            23.96            9,031             1.14                14,111             1.79                4,116     11
                                                                          -            228,124             6.85       176.59         3,030,283           291,332             9.61              -                -                     -                -                  1,690     12
                                                                          -            112,286             6.07       156.42         1,253,350           249,159            19.88              -                -                     -                -                    -       13
                                                                          -            172,834             7.03       181.16         2,094,857           270,394            12.91              -                -                     -                -                  2,940     14
                                                                          -            102,600             6.10       157.29         1,611,172           213,267            13.24              -                -                     -                -                    -       15

                                                                          -            184,920             3.47        89.54         3,921,732           112,731             2.87              -                -                       -             -                 497,933     16
                                                                          -            122,856             4.35       112.12         3,186,512           306,243             9.61           29,781             0.93                     -             -                   1,558     17
                                                                          -             14,119             0.47        12.01         1,754,039           299,338            17.07              -                -                       -             -                   2,676     18
                                                                          -             53,980             7.72       199.00         1,676,350           175,662            10.48              -                -                       -             -                     -       19
                                                                          -            118,038             9.31       240.11         1,126,857           244,770            21.72              -                -                       -             -                     -       20

                                                                          -           1,042,806            3.39        87.39        30,542,422          1,019,027            3.34           13,197             0.04                     -             -               2,329,472     21
                                                                          -              80,529            5.56       143.44         1,657,118            225,935           13.63              -                -                       -             -                     -       22
                                                                          -              66,414           12.75       328.55           689,813            190,807           27.66              -                -                       -             -                     223     23
                                                                          -             145,384            3.03        78.18         3,646,107            305,613            8.38              -                -                       -             -                 398,518     24
                                                                          -              69,434            6.95       179.07         1,511,818            202,849           13.42              -                -                       -             -                     -       25

                                                                          -              35,070            2.13        54.86         1,741,323            268,200           15.40               -               -                      -               -                331,266     26
                                                                          -             114,725            4.22       108.69         2,265,890            263,917           11.65               -               -                      -               -                    -       27
                                                                          -             100,961            9.18       236.53         1,516,867            216,737           14.29               -               -                      -               -                    -       28
                                                                          -           2,905,965            2.80        72.27       133,873,192          2,298,326            1.72         3,162,561            2.36              1,136,576            0.85               26,823     29
                                                                          -             333,748            4.93       127.07        10,275,826            392,091            3.82               -               -                      -               -                    -       30

                                                                          -            114,703             7.44       191.76         1,055,977           211,669            20.04              -                -                       -             -                     -       31
                                                                          -            150,313             5.64       145.38         2,366,614           303,073            12.81          144,135             6.09                     -             -                     -       32
                                                                          -            208,546             3.90       100.57         3,703,757           377,645            10.20              -                -                       -             -                     -       33
                                                                          -             85,980             1.14        29.42         5,881,141           655,766            11.15              -                -                       -             -                     -       34
                                                                          -            128,339             7.71       198.71         1,365,312           315,741            23.13           24,201             1.77                     -             -                  60,885     35

                                                                          -            155,394             4.24       109.30         4,734,256           314,972             6.65                -             -                        -             -                     -       36
                                                                          -            123,237             5.75       148.16         3,706,073           227,927             6.15                -             -                        -             -                  18,000     37
                                                                          -            117,530             7.24       186.51         1,124,582           254,761            22.65                -             -                        -             -                   2,363     38
                                                                          -                -                -            -                 -                 -                -                  -             -                        -             -                     -       39
                                                                          -             88,528             7.11       183.29         1,665,917           230,679            13.85                -             -                        -             -                  24,885     40

                                                                          -             155,764            4.32       111.28         3,190,610           363,149            11.38                -             -                        -             -                 263,816     41
                                                                          -             328,019            3.33        85.73         8,445,011           508,990             6.03                -             -                        -             -                     -       42
                                                                          -           1,117,529            3.77        97.16        47,351,195           809,483             1.71                -             -                        -             -               1,217,372     43
                                                                          -             200,116            3.72        95.89         2,077,137           528,042            25.42                -             -                        -             -                  90,715     44
                                                                          -              53,204           23.41       603.49           519,523           165,228            31.80                -             -                        -             -                     401     45

                                                                          -                -                -            -                 -                 -                -                -                -                     -                -                    -       46
                                                                          -            266,937             4.19       108.03         6,317,305           410,653             6.50              763             0.01                21,901             0.35               73,190     47
                                                                          -             79,681            11.94       307.69         1,111,473           156,231            14.06            9,113             0.82                   -                -                    -       48
                                                                          -            140,368             5.88       151.45         2,378,150           285,936            12.02            2,000             0.08                   -                -                    -       49
                                                                          -            123,935             7.66       197.40         1,732,673           229,637            13.25              -                -                     -                -                    -       50



                                                                                                                                                                                                                                                                                         51
                                                                                                                                                                                                       COMPARATIVE
                                                                                                                                                                                  GENERAL GOVERNMENT ADMINISTRATION
                                                                                                                                                                                                    For the Year Ended


                                                 Legislative                                                                                    General and Financial Administration
                                                                                                                                                                         Reported Elements (Memo Only)
                                                                                                                                                                                                  Central
                                                         Per        Percent                             Per        Percent     Commissioner                            Data       Automotive    Purchasing/
No.                Locality        Amount               Capita     of Average       Amount             Capita     of Average    of Revenue          Treasurer       Processing    Motor Pool   Central Stores   Print Shop
          County of:
     51    Lancaster           $        44,925      $       3.81        69.07   $      1,078,874   $      91.51        96.31   $      251,542   $         252,654   $       -       $      -    $        -      $      -
     52    Lee                         124,905              4.88        88.46            999,532          39.05        41.10          424,431             252,548        37,997            -          20,391           -
     53    Loudoun                   2,266,388              7.60       137.81         38,355,655         128.66       135.42        2,658,944           3,597,074           -              -             -             -
     54    Louisa                      156,199              4.74        86.00          2,874,765          87.31        91.90          364,631             423,390           -              -             -             -
     55    Lunenburg                    48,247              3.64        65.92            931,361          70.20        73.89          196,635             219,152           -              -             -             -

     56    Madison                     59,542               4.27        77.37            875,423          62.75        66.05          176,455             216,806           -              -             -             -
     57    Mathews                     62,537               6.58       119.31          1,171,548         123.30       129.78          321,146             223,534           -              -             -             -
     58    Mecklenburg                313,461               9.70       175.90          2,525,780          78.19        82.30          543,665             598,921           -              -             -             -
     59    Middlesex                   71,455               6.86       124.41          1,184,457         113.76       119.74          206,272             221,847           -              -             -             -
     60    Montgomery                 223,455               2.44        44.32          6,703,649          73.35        77.20        1,585,966           1,057,518           -              -             -             -

     61    Nelson                     112,261               7.23       131.13          1,419,912          91.50        96.31         225,211             295,576            -              -             -             -
     62    New Kent                   109,686               6.14       111.34          2,523,393         141.31       148.74         439,417             369,280            -              -             -             -
     63    Northampton                 19,848               1.48        26.89          1,374,852         102.75       108.15         228,546             100,565            -              -             -             -
     64    Northumberland             221,649              16.54       299.81            952,856          71.10        74.84         262,698             289,976            -              -             -             -
     65    Nottoway                   159,945              10.06       182.43            858,402          54.01        56.85         173,513             197,591            -              -             -             -

     66    Orange                     108,048               3.19        57.80          2,585,521          76.30        80.31         375,826             408,505            -              -             -             -
     67    Page                       103,843               4.30        77.87          2,313,735          95.71       100.74         514,048             434,910            -              -             -             -
     68    Patrick                    129,197               6.64       120.29            969,923          49.82        52.44         257,241             310,490            -              -             -             -
     69    Pittsylvania               121,995               1.95        35.26          2,606,513          41.56        43.75         503,006             603,671            -              -             -             -
     70    Powhatan                   112,938               4.02        72.84          2,369,876          84.32        88.75         438,297             468,904            -              -             -             -

     71    Prince Edward                98,959              4.60        83.42          1,294,446          60.20        63.36         264,728             350,998            -              -             -             -
     72    Prince George               264,594              6.89       124.93          3,831,844          99.80       105.05         419,202             465,115            -              -             -             -
     73    Prince William            2,584,000              6.68       121.06         31,335,000          80.98        85.24             -                   -              -              -             -             -
     74    Pulaski                     158,762              4.65        84.23          1,347,992          39.45        41.53         392,932             415,738            -              -             -             -
     75    Rappahannock                 90,685             12.83       232.64            991,506         140.32       147.69         219,260             228,331            -              -             -             -

     76    Richmond                   370,635              37.83       685.77            876,396          89.45        94.15         158,929             203,647            -              -             -             -
     77    Roanoke                    370,908               3.99        72.30          9,209,118          99.03       104.24         863,967             833,248            -              -             -             -
     78    Rockbridge                  69,939               3.19        57.88          1,442,518          65.85        69.31         239,821             271,307            -              -             -             -
     79    Rockingham                 140,852               1.85        33.61          3,442,936          45.32        47.71         647,684             603,809            -              -             -             -
     80    Russell                    270,214               9.18       166.37          1,368,403          46.48        48.92         300,417             366,556         73,789            -             -             -

     81    Scott                      395,096              16.26       294.76          1,371,020          56.43        59.39          389,948             387,836        63,937            -          79,309           -
     82    Shenandoah                 371,284               8.94       162.04          1,856,538          44.70        47.05          527,861             570,620           -              -             -             -
     83    Smyth                      413,536              12.89       233.59            981,073          30.57        32.18          249,311             283,750           -              -             -             -
     84    Southampton                351,342              18.87       342.05            965,860          51.87        54.60          337,603             350,424           -              -             -             -
     85    Spotsylvania               351,568               2.89        52.32          7,682,857          63.07        66.39        1,831,894           1,347,629           -              -          17,545           -

     86    Stafford                   827,521               6.57       119.16          8,200,733          65.14        68.56        2,602,370           1,842,953           -              -             -             -
     87    Surry                      154,382              21.55       390.64          1,201,472         167.71       176.53          168,405             244,662           -              -             -             -
     88    Sussex                     165,732              13.57       245.96          1,386,468         113.51       119.47          223,349             345,089           -              -             -             -
     89    Tazewell                   120,024               2.69        48.85          3,171,141          71.20        74.94          568,817             635,132           -              -             -             -
     90    Warren                     202,399               5.55       100.60          2,521,370          69.13        72.76          633,770             401,378           -              -             -             -

     91    Washington                 141,207               2.59        47.02          2,063,969          37.91        39.90          534,489            657,185            -              -             -             -
     92    Westmoreland                75,121               4.29        77.75          1,872,067         106.88       112.50          332,682            330,818            -              -             -             -
     93    Wise                       335,244               8.05       145.95          2,507,816          60.23        63.39          640,647            624,580            -              -             -             -
     94    Wythe                      261,306               9.32       169.00          1,032,450          36.84        38.77          265,436            321,562            -              -             -             -
     95    York                       290,990               4.41        79.97          7,365,410         111.66       117.53        1,186,064            983,244            -              -             -             -

     95                Total   $    30,026,961      $       5.52       100.00   $    517,129,940   $      95.01       100.00   $   51,258,392   $      53,343,559   $   319,088     $      -    $    196,221    $      -




52
                                      COMPARATIVE       REPORT                                                                                                                                                                                                    EXHIBIT C-1
                 GENERAL GOVERNMENT ADMINISTRATION      EXPENDITURES BY ACTIVITY                                                                                                                                                                                  PAGE 3 of 4
                                   For the Year Ended   June 30, 2010
                                                                                                                                                                                       Source of Funds for Expenditures

nancial Administration                                                                    Board of Elections                                                                                           Federal Categorical
                                                                                                                                                      Commonwealth
          Reported Elements (Memo Only)                                                                                                               Categorical Aid                Federal Pass-Through                 Direct Federal Aid
                                                                  Risk
                                                            Management/                               Per        Percent                                           Percent of                       Percent of                         Percent of     Local Charges
                                                            Self Insurance       Amount              Capita     of Average       Total             Amount         Expenditures       Amount        Expenditures       Amount          Expenditures     for Services      No.

                                                        $               -    $        111,888    $       9.49       244.62   $     1,235,687   $       235,402           19.05   $            -             -     $             -              -      $          -        51
                                                                        -             144,171            5.63       145.20         1,268,608           275,066           21.68                -             -                   -              -              13,676      52
                                                                        -           1,178,130            3.95       101.87        41,800,173           782,043            1.87                -             -                   -              -             321,068      53
                                                                        -             132,643            4.03       103.84         3,163,607           325,248           10.28                -             -                   -              -                 (59)     54
                                                                        -             102,557            7.73       199.25         1,082,165           206,362           19.07                -             -                   -              -                 -        55

                                                                        -             97,652             7.00       180.44         1,032,617           224,327           21.72           29,585           2.87                  -              -              16,771      56
                                                                        -             74,668             7.86       202.58         1,308,753           202,548           15.48              -              -                    -              -                 -        57
                                                                        -            181,830             5.63       145.09         3,021,071           413,726           13.69            9,868           0.33                  -              -                 -        58
                                                                        -             34,127             3.28        84.49         1,290,039           232,743           18.04              -              -                    -              -                 700      59
                                                                        -            298,866             3.27        84.29         7,225,970           450,383            6.23              -              -                    -              -              13,064      60

                                                                        -            114,766             7.40       190.63         1,646,939           237,520           14.42                -             -                   -              -               5,021      61
                                                                        -            148,317             8.31       214.10         2,781,396           234,265            8.42                -             -                   -              -                 -        62
                                                                        -            110,558             8.26       212.99         1,505,258           228,973           15.21                -             -                   -              -                  13      63
                                                                        -             25,634             1.91        49.31         1,200,139           261,119           21.76                -             -                   -              -                 -        64
                                                                        -             20,491             1.29        33.23         1,038,838           180,440           17.37                -             -                   -              -                 -        65

                                                                        -            176,152             5.20       134.00         2,869,721           261,459            9.11            8,186           0.29                  -              -                 -        66
                                                                        -            121,669             5.03       129.73         2,539,247           350,339           13.80              -              -                    -              -              66,665      67
                                                                        -             91,749             4.71       121.48         1,190,869           395,888           33.24              -              -                    -              -                 -        68
                                                                        -            202,748             3.23        83.34         2,931,256           391,190           13.35              -              -                    -              -              38,698      69
                                                                        -            265,393             9.44       243.41         2,748,207           305,015           11.10              -              -                    -              -                 -        70

                                                                        -             115,889            5.39       138.92         1,509,294           249,759           16.55                -             -                   -               -              6,187      71
                                                                        -             197,974            5.16       132.92         4,294,412           280,757            6.54                -             -                   -               -            181,753      72
                                                                        -           1,204,000            3.11        80.21        35,123,000           766,000            2.18                -             -                13,000            0.04          338,000      73
                                                                        -             168,161            4.92       126.87         1,674,915           307,055           18.33                -             -                   -               -                863      74
                                                                        -             106,007           15.00       386.71         1,188,198           226,538           19.07                -             -                   -               -                -        75

                                                                        -             72,508             7.40       190.77         1,319,539           244,078           18.50                -             -                   -              -              12,811      76
                                                                        -            310,525             3.34        86.08         9,890,551           514,470            5.20                -             -                   -              -              56,321      77
                                                                        -            128,794             5.88       151.56         1,641,251           245,211           14.94                -             -                   -              -              11,700      78
                                                                        -            225,106             2.96        76.39         3,808,894           429,317           11.27                -             -                   -              -             612,568      79
                                                                        -            158,225             5.37       138.53         1,796,842           380,831           21.19                -             -                   -              -                 727      80

                                                                        -            130,598             5.37       138.55         1,896,714           320,876           16.92              -              -                    -              -                 -        81
                                                                        -            184,789             4.45       114.68         2,412,611           621,568           25.76            5,289           0.22                  -              -              23,382      82
                                                                        -             65,775             2.05        52.83         1,460,384           271,912           18.62              -              -                    -              -                 -        83
                                                                        -            141,092             7.58       195.33         1,458,294           225,111           15.44              -              -                    -              -             287,215      84
                                                                        -            276,551             2.27        58.52         8,310,976           570,385            6.86              -              -                    -              -                 -        85

                                                                        -            345,974             2.75        70.84         9,374,228           560,345            5.98                -             -                   -              -                 -        86
                                                                        -             85,207            11.89       306.59         1,441,061           183,995           12.77                -             -                   -              -                 -        87
                                                                        -            135,671            11.11       286.31         1,687,871           215,954           12.79                -             -                   -              -                 -        88
                                                                        -            180,762             4.06       104.62         3,471,927           407,585           11.74                -             -                   -              -             129,037      89
                                                                        -            151,026             4.14       106.74         2,874,795           320,921           11.16                -             -                   -              -             434,684      90

                                                                        -            181,024             3.32        85.71         2,386,200           402,141           16.85              -              -                    -              -               5,400      91
                                                                        -            109,410             6.25       161.02         2,056,598           290,650           14.13              -              -                    -              -                 -        92
                                                                        -            148,562             3.57        91.97         2,991,622           444,518           14.86              -              -                    -              -              24,669      93
                                                                        -            108,781             3.88       100.04         1,402,537           301,243           21.48              -              -                    -              -                 -        94
                                                                        -            281,876             4.27       110.15         7,938,276           414,639            5.22           64,883           0.82                  -              -             220,189      95

                                                        $               -    $     21,115,905    $       3.88       100.00   $   568,272,806   $     33,339,522           5.87   $     3,524,280          0.62    $       1,185,588            0.21   $     8,973,863     95




                                                                                                                                                                                                                                                                               53
                                                                                                                                                                                                                COMPARATIVE
                                                                                                                                                                                           GENERAL GOVERNMENT ADMINISTRATION
                                                                                                                                                                                                             For the Year Ended


                                                 Legislative                                                                                          General and Financial Administration

                                                                                                                                                                                    Reported Elements (Memo Only)
                                                                                                                                                                                                              Central
                                                        Per        Percent                            Per        Percent         Commissioner                                   Data         Automotive     Purchasing/
 No.               Locality        Amount              Capita     of Average       Amount            Capita     of Average        of Revenue           Treasurer             Processing      Motor Pool    Central Stores   Print Shop

          Town of:
      1    Abingdon            $       79,366      $      10.20        60.65   $     1,548,122   $     198.99       138.34   $              -     $              -       $           -       $       -      $        -      $      -
      2    Ashland                     28,007              4.23        25.16           948,203         143.25        99.59                  -                271,778                 -               -               -             -
      3    Big Stone Gap               28,815              5.93        35.28           469,030          96.59        67.15                  -                180,691                 -            88,546          68,500           -
      4    Blacksburg                 249,510              6.31        37.49         2,384,809          60.26        41.90                  -                    -                   -               -               -             -
      5    Blackstone                  13,456              3.66        21.77           551,390         150.04       104.31                  -                    -                   -               -               -             -

      6    Bluefield                   65,668             12.93        76.89           630,542         124.17        86.33                  -                174,096                 -               -               -             -
      7    Bridgewater                 20,684              3.98        23.64           511,941          98.39        68.41                  -                215,789                 -               -               -             -
      8    Chincoteague                27,840              6.45        38.34         1,363,648         315.88       219.61                  -                    -                   -               -               -             -
      9    Christiansburg              50,302              2.97        17.65         2,002,019         118.13        82.13                  -                    -                   -               -               -             -
     10    Clifton Forge               14,896              3.47        20.65           326,761          76.19        52.97                  -                    -                   -               -               -             -

     11    Colonial Beach             145,610             45.11       268.21           753,128         233.31       162.20                  -                279,496                 -               -               -             -
     12    Culpeper                   170,737             17.67       105.05         1,395,154         144.37       100.37                  -                722,565                 -               -               -             -
     13    Dumfries                    41,080              8.32        49.47           811,808         164.43       114.32                  -                    -                   -               -               -             -
     14    Farmville                  174,760             25.53       151.80         1,078,308         157.53       109.52                  -                    -                   -               -               -             -
     15    Front Royal                179,688             13.22        78.62         2,774,321         204.16       141.94                  -                    -                   -               -               -             -

     16    Herndon                    663,332             30.63       182.13         2,687,364         124.10        86.28                  -                    -                   -               -               -             -
     17    Leesburg                   554,058             19.57       116.36         7,785,064         274.98       191.18                  -                    -                   -               -               -             -
     18    Luray                      116,283             23.87       141.94           322,378          66.18        46.01                  -                156,716                 -               -               -             -
     19    Marion                     312,241             49.18       292.41           833,606         131.30        91.28                  -                218,846                 -               -               -             -
     20    Orange                      42,654             10.35        61.51           290,550          70.47        48.99                  -                    -                   -               -               -             -

     21    Pulaski                     44,647              4.71        28.02         1,222,460         129.05        89.72                  -                    -                   -            97,710             -             -
     22    Purcellville                50,302             14.04        83.45         2,058,911         574.47       399.39                  -                    -                   -               -               -             -
     23    Richlands                   14,233              3.43        20.42           281,264          67.87        47.19                  -                    -                   -               -               -             -
     24    Rocky Mount                 88,702             21.82       129.71           621,579         152.87       106.28                  -                    -                   -               -               -             -
     25    Smithfield                 171,667             27.15       161.40           588,666          93.08        64.71                  -                302,648                 -               -               -             -

     26    South Boston               125,150             14.74        87.64           475,757          56.03        38.95                  -                    -                   -               -               -             -
     27    South Hill                  61,271             13.92        82.74           653,999         148.53       103.27                  -                    -                   -               -               -             -
     28    Strasburg                   81,819             20.37       121.11           473,601         117.90        81.97                  -                  2,000                 -               -               -             -
     29    Tazewell                    89,901             21.37       127.09           530,932         126.23        87.76                  -                    -                   -               -               -             -
     30    Vienna                     467,800             32.37       192.45         2,516,244         174.10       121.04                  -                    -                   -               -               -             -

     31    Vinton                      93,215             11.98        71.22           535,041          68.75        47.80                  -                    -                   -            63,026             -             -
     32    Warrenton                  158,277             23.73       141.09           962,677         144.33       100.34                  -                    -                   -               -               -             -
     33    West Point                  65,842             22.97       136.60           439,040         153.19       106.50                  -                261,145                 -               -               -             -
     34    Wise                        58,595             18.00       107.03           401,975         123.49        85.86                  -                142,741              42,631             -               -             -
     35    Woodstock                   35,023              8.86        52.69           466,015         117.92        81.98                  -                    -                   -               -               -             -
     36    Wytheville                 416,408             53.36       317.26         1,080,998         138.52        96.30                  -                160,107                 -               -               -             -

     36               Total    $     5,001,839     $      16.82       100.00   $    42,777,305   $     143.84       100.00   $              -     $        3,088,618     $        42,631     $   249,282    $     68,500    $      -

 170             Grand Total   $    49,732,059     $       6.08                $   911,685,710   $     111.45                $       88,614,135   $       88,624,172     $       424,053     $   257,342    $    315,834    $      -




54
                                        COMPARATIVE       REPORT                                                                                                                                                                                                                  EXHIBIT C-1
                   GENERAL GOVERNMENT ADMINISTRATION      EXPENDITURES BY ACTIVITY                                                                                                                                                                                                PAGE 4 of 4
                                     For the Year Ended   June 30, 2010
                                                                                                                                                                                                  Source of Funds for Expenditures

nancial Administration                                                                         Board of Elections                                                                                                Federal Categorical
                                                                                                                                                              Commonwealth
             Reported Elements (Memo Only)                                                                                                                    Categorical Aid                 Federal Pass-Through                     Direct Federal Aid
                                                                    Risk
                                                              Management/                                  Per          Percent                                             Percent of                       Percent of                             Percent of         Local Charges
                                                              Self Insurance        Amount                Capita       of Average       Total             Amount           Expenditures       Amount        Expenditures             Amount        Expenditures         for Services     No.


                                                          $               -     $              -      $        -              -     $     1,627,488   $              -              -     $            -             -        $               -             -      $              -        1
                                                                          -                  1,490            0.23          34.23           977,700                  -              -                  -             -                        -             -                     -        2
                                                                          -                    -               -              -             497,845                  -              -                  -             -                        -             -                     -        3
                                                                          -                    -               -              -           2,634,319                  -              -                  -             -                        -             -                     -        4
                                                                          -                  6,275            1.71         259.62           571,121                  -              -                  -             -                        -             -                     -        5

                                                                          -                    -               -              -             696,210                  -              -                  -             -                        -             -                     -        6
                                                                          -                    -               -              -             532,625                  -              -                  -             -                        -             -                     -        7
                                                                          -                    -               -              -           1,391,488                  -              -                  -             -                        -             -                     -        8
                                                                          -                    -               -              -           2,052,321                  -              -                  -             -                        -             -                     -        9
                                                                          -                    -               -              -             341,657                1,118           0.33                -             -                        -             -                     -       10

                                                                       99,247                1,693            0.52          79.74           900,431                  -              -                  -             -                        -             -                     -       11
                                                                          -                  5,996            0.62          94.34         1,571,887                  -              -                  -             -                        -             -                     -       12
                                                                          -                    -               -              -             852,888                  -              -                  -             -                        -             -                     -       13
                                                                          -                    -               -              -           1,253,068                  -              -                  -             -                        -             -                  45,838     14
                                                                          -                    -               -              -           2,954,009                  -              -                  -             -                        -             -                     -       15

                                                                          -                    -               -              -           3,350,696                  -              -                  -             -                        -             -                     -       16
                                                                          -                    -               -              -           8,339,122                  -              -                  -             -                        -             -                     -       17
                                                                          -                  3,209            0.66         100.17           441,870                   61           0.01                -             -                        -             -                     -       18
                                                                          -                    -               -              -           1,145,847                  -              -                  -             -                        -             -                     -       19
                                                                          -                  2,793            0.68         103.00           335,997                  -              -                  -             -                        -             -                  22,048     20

                                                                          -                    -               -              -           1,267,107                  -              -                  -             -                        -             -                     -       21
                                                                          -                    -               -              -           2,109,213                  -              -                  -             -                        -             -                     -       22
                                                                          -                    -               -              -             295,497                  -              -                  -             -                        -             -                     -       23
                                                                          -                    -               -              -             710,281                  -              -                  -             -                        -             -                     -       24
                                                                          -                    -               -              -             760,333                  -              -                  -             -                        -             -                     -       25

                                                                          -                    -               -              -             600,907                  -              -                  -             -                        -             -                     -       26
                                                                          -                    -               -              -             715,270                  -              -                  -             -                        -             -                     -       27
                                                                          -                    -               -              -             555,420                  -              -                  -             -                        -             -                     -       28
                                                                          -                    -               -              -             620,833                  -              -                  -             -                        -             -                     -       29
                                                                          -                    -               -              -           2,984,044                  -              -                  -             -                        -             -                  12,019     30

                                                                          -                    -               -              -             628,256                  -              -                  -             -                        -             -                     -       31
                                                                          -                  7,815            1.17         178.15         1,128,769                  -              -                  -             -                        -             -                     -       32
                                                                          -                    -               -              -             504,882                  -              -                  -             -                        -             -                     -       33
                                                                       83,997                  -               -              -             460,570                  -              -                  -             -                        -             -                     -       34
                                                                          -                  1,658            0.42          63.79           502,696                  -              -                  -             -                        -             -                     -       35
                                                                          -                  2,354            0.30          45.86         1,499,760                  -              -                  -             -                        -             -                 126,913     36

                                                          $           183,244   $        33,283       $       0.66 *       100.00   $    47,812,427   $            1,179           0.00   $            -             -        $               -             -      $          206,818     36

                                                          $           249,566   $     33,301,578      $       4.07                  $   994,719,347   $     50,954,507             5.12   $     3,976,782            0.40     $        2,244,718            0.23   $       18,510,057    170




                                                                                                                                                                                                                                                                                               55
                                                                                                                                                                                                   COMPARATIVE
                                                                                                                                                                                        JUDICIAL ADMINISTRATION
                                                                                                                                                                                                For the Year Ended



                                                                                Courts                                                                Commonwealth's Attorney

                                                                                                  Reported Elements (Memo Only)                                                                                           Comm
                                                                             Percent           Clerk of the                                                                      Percent
 No.                      Locality       Amount              Per Capita     of Average         Circuit Court            Sheriff             Amount              Per Capita      of Average            Total

          City of:
      1      Alexandria              $      14,852,155   $         104.79         233.43   $         1,708,353    $         7,815,998   $       2,411,035   $          17.01           82.32   $         17,263,190
      2      Bedford                           260,347              42.80          95.34                30,681                221,697              35,276               5.80           28.06                295,623
      3      Bristol                           967,047              54.35         121.07               364,170                377,680             812,390              45.66          220.96              1,779,437
      4      Buena Vista                       488,069              74.48         165.92               211,975                255,706             205,050              31.29          151.44                693,119
      5      Charlottesville                 1,970,197              48.87         108.86               706,076                988,245             953,814              23.66          114.49              2,924,011

      6      Chesapeake                     14,269,726              64.87         144.52             2,043,508             10,945,488           3,397,667              15.45           74.76             17,667,393
      7      Colonial Heights                1,258,278              71.34         158.92               446,515                701,387             783,015              44.39          214.85              2,041,293
      8      Covington                         103,871              17.44          38.85                37,116                 49,781              19,030               3.19           15.46                122,901
      9      Danville                        1,698,044              37.54          83.63               295,692              1,170,500           1,173,055              25.93          125.51              2,871,099
     10      Emporia                         2,205,907             376.37         838.44                   -                  249,336                 -                  -               -                2,205,907

     11      Fairfax                           776,848              31.45          70.06               307,549                    -                52,062               2.11           10.20                    828,910
     12      Falls Church                      851,389              72.70         161.95               104,748                732,374              42,286               3.61           17.47                    893,675
     13      Franklin                          183,361              21.93          48.85                32,422                    -                43,147               5.16           24.97                    226,508
     14      Fredericksburg                  2,131,379              93.07         207.33               635,246              1,284,894           1,083,417              47.31          228.95                  3,214,796
     15      Galax                             516,030              75.91         169.10                   -                      -                   -                  -               -                      516,030

     16      Hampton                         4,388,770              30.32          67.54               861,402              2,512,553           2,742,153              18.94           91.68                  7,130,923
     17      Harrisonburg                      624,595              13.32          29.67               185,158                260,642             224,556               4.79           23.17                    849,151
     18      Hopewell                        1,300,164              55.74         124.17               292,789                867,944             481,747              20.65           99.95                  1,781,911
     19      Lexington                         261,918              35.97          80.12                   -                      -                   -                  -               -                      261,918
     20      Lynchburg                       3,565,147              49.26         109.74               733,130              2,062,716           1,941,111              26.82          129.81                  5,506,258

     21      Manassas                        1,039,440              28.70          63.94               455,520                583,920             280,200               7.74           37.45              1,319,640
     22      Manassas Park                     403,786              28.79          64.13               218,736                    -                96,228               6.86           33.20                500,014
     23      Martinsville                    1,313,899              88.53         197.22               358,824                790,513             556,663              37.51          181.52              1,870,562
     24      Newport News                    6,368,076              34.88          77.69             1,718,533              3,317,508           3,587,626              19.65           95.09              9,955,702
     25      Norfolk                         8,562,949              36.01          80.23             2,916,695              3,398,801           6,487,192              27.28          132.04             15,050,141

     26      Norton                            387,868              95.68         213.14                43,967                245,316              33,886               8.36           40.45                    421,754
     27      Petersburg                      1,811,971              59.38         132.29               649,264                789,019             950,441              31.15          150.75                  2,762,412
     28      Poquoson                          349,115              29.38          65.46                   -                      -                   -                  -               -                      349,115
     29      Portsmouth                      4,470,861              45.56         101.50             1,284,383              1,055,043           2,428,705              24.75          119.79                  6,899,566
     30      Radford                           796,780              52.62         117.22               306,934                462,672             328,957              21.73          105.14                  1,125,737

     31      Richmond                        9,911,261              50.03         111.45             3,412,767              4,680,323           4,988,444              25.18          121.87             14,899,705
     32      Roanoke                         3,436,233              36.83          82.04             1,464,060                544,129           1,869,977              20.04           96.99              5,306,210
     33      Salem                           1,434,754              57.02         127.02               475,721                877,732             486,819              19.35           93.63              1,921,573
     34      Staunton                        1,086,869              46.30         103.15               364,199                473,812             524,957              22.36          108.23              1,611,826
     35      Suffolk                         4,540,137              54.70         121.85             1,336,481              2,009,084           2,805,772              33.80          163.59              7,345,909

     36      Virginia Beach                  7,800,385              17.96          40.00             2,724,731              3,038,591           7,006,701              16.13           78.06             14,807,086
     37      Waynesboro                        890,106              42.98          95.74               346,915                424,028             422,569              20.40           98.74              1,312,675
     38      Williamsburg                      332,736              24.52          54.62                   -                      -                   -                  -               -                  332,736
     39      Winchester                      1,896,847              71.90         160.17               608,543              1,035,125           1,151,094              43.63          211.16              3,047,941

     39                     Total    $     109,507,315   $          44.89         100.00   $        27,682,803    $        54,222,557   $      50,407,042   $          20.66          100.00   $        159,914,357




58
                          REPORT                                                                                                                           EXHIBIT C-2
JUDICIAL ADMINISTRATION   EXPENDITURES BY ACTIVITY                                                                                                         PAGE 1 of 4
                          June 30, 2010

                                                                         Source of Funds for Expenditures

                                                                                        Federal Categorical

                              Commonwealth Categorical Aid         Federal Pass-Through                       Direct Federal Aid
                                                Percent of                         Percent of                                Percent of        Local Charges
                                Amount         Expenditures       Amount          Expenditures              Amount          Expenditures        for Services      No.


                          $        3,425,758          19.84   $        403,564            2.34      $             63,323            0.37   $           634,601      1
                                         -              -                  -               -                         -               -                     -        2
                                     891,562          50.10                -               -                      12,269            0.69                87,893      3
                                     472,157          68.12                -               -                         -               -                  21,482      4
                                   1,156,721          39.56            321,008           10.98                       -               -                 351,149      5

                                   4,000,528          22.64             20,567            0.12                 2,765,487           15.65               814,809      6
                                     965,496          47.30                -               -                         -               -                   5,763      7
                                         -              -                  -               -                         -               -                     -        8
                                   1,594,210          55.53          1,269,826           44.23                       -               -                  19,932      9
                                     367,309          16.65                -               -                         -               -                     -       10

                                         -              -                  -               -                         -               -                   9,116     11
                                     132,896          14.87              2,428            0.27                       -               -                  95,436     12
                                         -              -                  -               -                         -               -                   8,687     13
                                   1,098,717          34.18                -               -                         -               -                 167,212     14
                                         -              -                  -               -                         -               -                     -       15

                                   3,406,498          47.77            245,177            3.44                       -               -                 242,932     16
                                         -              -                  -               -                         -               -                     -       17
                                     972,133          54.56                -               -                         -               -                 128,750     18
                                         -              -                  -               -                         -               -                     -       19
                                   3,072,529          55.80            400,787            7.28                    95,706            1.74               264,546     20

                                         -              -                  -               -                         -               -                     -       21
                                         -              -                  -               -                         -               -                     -       22
                                     868,331          46.42             52,258            2.79                       -               -                  47,463     23
                                   3,182,272          31.96                -               -                         -               -               1,142,366     24
                                   6,352,645          42.21            318,408            2.12                       -               -               1,148,952     25

                                     144,016          34.15                -               -                         -               -                   6,465     26
                                   1,286,869          46.58            139,143            5.04                       -               -                 215,569     27
                                         -              -                  -               -                         -               -                     -       28
                                   4,317,010          62.57             39,802            0.58                    62,525            0.91                90,243     29
                                     537,673          47.76                -               -                         -               -                  41,319     30

                                   5,622,380          37.73                -               -                         -               -                     -       31
                                   2,738,923          51.62             98,600            1.86                       -               -               1,139,960     32
                                     976,071          50.80                -               -                         -               -                 153,510     33
                                     884,594          54.88             51,099            3.17                       -               -                  60,068     34
                                   1,536,117          20.91            226,989            3.09                       -               -                 263,883     35

                                   5,537,192          37.40                -               -                     200,348            1.35             1,251,045     36
                                     843,588          64.26                -               -                         -               -                   1,487     37
                                         -              -                  -               -                         -               -                     266     38
                                   1,320,083          43.31             73,560            2.41                       -               -                 159,327     39

                          $       57,704,278          36.08   $      3,663,216            2.29      $          3,199,658            2.00   $         8,574,231     39




                                                                                                                                                                         59
                                                                                                                                                                                                  COMPARATIVE
                                                                                                                                                                                       JUDICIAL ADMINISTRATION
                                                                                                                                                                                               For the Year Ended


                                                                                Courts                                                               Commonwealth's Attorney

                                                                                                  Reported Elements (Memo Only)                                                                                          Comm
                                                                             Percent           Clerk of the                                                                     Percent
 No.                      Locality       Amount              Per Capita     of Average         Circuit Court            Sheriff             Amount             Per Capita      of Average            Total

          County of:
      1     Accomack                 $         967,477   $          24.44          69.79   $           389,640    $           447,865   $        395,189   $           9.98           76.24   $              1,362,666
      2     Albemarle                        3,647,365              38.29         109.34               677,857              2,869,670            936,118               9.83           75.05                  4,583,483
      3     Alleghany                          943,238              55.86         159.50               429,197                419,091            503,416              29.81          227.66                  1,446,654
      4     Amelia                             464,041              35.30         100.78               294,423                 39,570            224,478              17.07          130.37                    688,519
      5     Amherst                          1,229,966              37.45         106.94               388,141                682,601            721,552              21.97          167.77                  1,951,518

      6     Appomattox                         518,303              35.38         101.02               236,922                 77,814            365,943              24.98          190.74                884,246
      7     Arlington                       10,189,374              48.05         137.21             3,712,994              6,149,705          4,442,790              20.95          159.99             14,632,164
      8     Augusta                          1,065,736              14.78          42.20               701,370                247,309            907,999              12.59           96.14              1,973,735
      9     Bath                               242,053              51.01         145.64               193,460                 19,712            103,705              21.85          166.87                345,758
     10     Bedford                          2,029,284              30.35          86.67               871,400                928,667            799,912              11.96           91.36              2,829,196

     11     Bland                              422,001              59.26         169.20               209,480                186,152            110,136              15.47          118.09                    532,137
     12     Botetourt                        1,459,863              43.84         125.18               557,350                815,891            644,579              19.36          147.80                  2,104,442
     13     Brunswick                          474,659              25.65          73.24               279,592                 86,039            417,557              22.57          172.30                    892,216
     14     Buchanan                         1,479,830              60.18         171.82               746,140                641,285            642,499              26.13          199.49                  2,122,329
     15     Buckingham                         596,631              35.48         101.32               314,949                249,743            285,726              16.99          129.75                    882,357

     16     Campbell                         1,613,047              30.30          86.51               510,155                788,809            778,509              14.62          111.66                  2,391,556
     17     Caroline                         1,564,226              55.38         158.12               546,119                787,704            373,882              13.24          101.07                  1,938,108
     18     Carroll                            925,459              30.54          87.21               404,286                419,963            419,393              13.84          105.69                  1,344,852
     19     Charles City                       419,750              60.03         171.40               208,910                133,125            183,320              26.22          200.19                    603,070
     20     Charlotte                          475,897              37.55         107.23               290,953                154,891            199,378              15.73          120.14                    675,275

     21     Chesterfield                    10,572,932              34.37          98.14             3,379,117              5,580,267          3,968,662              12.90           98.52             14,541,594
     22     Clarke                             239,883              16.58          47.33                83,855                 81,611            277,433              19.17          146.38                517,316
     23     Craig                              410,085              78.70         224.71               197,380                208,583             83,358              16.00          122.15                493,443
     24     Culpeper                         1,333,770              27.82          79.44               570,338                537,696          1,101,191              22.97          175.40              2,434,961
     25     Cumberland                         527,788              52.80         150.77               212,739                284,402            105,121              10.52           80.30                632,909

     26     Dickenson                        1,136,888              68.99         196.99               416,281                338,122            308,554              18.72          142.97              1,445,442
     27     Dinwiddie                        1,163,253              42.75         122.07               457,237                599,645            472,186              17.35          132.51              1,635,439
     28     Essex                              447,589              40.68         116.15               253,173                 56,821            255,380              23.21          177.23                702,969
     29     Fairfax                         33,142,971              31.98          91.30             4,028,597             16,517,681          2,937,867               2.83           21.64             36,080,838
     30     Fauquier                         4,135,967              61.09         174.43             1,063,246              1,976,036            881,672              13.02           99.44              5,017,639

     31     Floyd                              632,005              40.99         117.04               294,578                274,386            215,135              13.95          106.54                    847,140
     32     Fluvanna                         1,526,895              57.29         163.58               537,948                957,632            366,893              13.77          105.11                  1,893,788
     33     Franklin                         1,683,668              31.50          89.94               792,678                549,959            668,232              12.50           95.46                  2,351,900
     34     Frederick                        2,487,947              33.02          94.29               618,691                514,483          1,142,775              15.17          115.82                  3,630,722
     35     Giles                              813,811              48.88         139.57               362,815                396,656            284,887              17.11          130.66                  1,098,698

     36     Gloucester                       1,390,008              37.93         108.30               401,970                467,155            550,712              15.03          114.74                  1,940,720
     37     Goochland                        1,108,969              51.72         147.68               531,052                441,440            453,583              21.16          161.53                  1,562,552
     38     Grayson                            732,686              45.11         128.79               259,228                348,745            352,350              21.69          165.63                  1,085,036
     39     Greene                                 -                  -              -                     -                      -                  -                  -               -                          -
     40     Greensville                        958,393              76.98         219.79               265,652                452,893            516,675              41.50          316.87                  1,475,068

     41     Halifax                          1,368,939              37.94         108.33               481,212                661,288            803,178              22.26          169.97              2,172,117
     42     Hanover                          2,918,614              29.59          84.50             1,343,899              1,369,343          1,534,089              15.55          118.77              4,452,703
     43     Henrico                          7,446,437              25.12          71.71             2,447,921              2,422,681          5,391,455              18.18          138.85             12,837,892
     44     Henry                            1,784,105              33.16          94.69               605,856                919,605            711,319              13.22          100.96              2,495,424
     45     Highland                           268,948             118.35         337.91               154,635                 86,672             83,416              36.71          280.28                352,364

     46     Isle of Wight                          -                  -              -                     -                      -                  -                  -               -                          -
     47     James City                       4,827,052              75.78         216.38               792,835              1,506,001            797,629              12.52           95.62                  5,624,681
     48     King & Queen                       541,586              81.13         231.66               220,072                222,094            191,608              28.70          219.17                    733,194
     49     King George                      1,171,850              49.05         140.05               450,400                597,614            513,471              21.49          164.11                  1,685,321
     50     King William                       796,551              49.22         140.53               245,659                512,252            200,191              12.37           94.45                    996,742



60
                          REPORT                                                                                                                            EXHIBIT C-2
JUDICIAL ADMINISTRATION   EXPENDITURES BY ACTIVITY                                                                                                          PAGE 2 of 4
                          June 30, 2010
                                                                         Source of Funds for Expenditures

                                                                                        Federal Categorical

                              Commonwealth Categorical Aid         Federal Pass-Through                       Direct Federal Aid
                                                Percent of                         Percent of                                Percent of         Local Charges
                                Amount         Expenditures       Amount          Expenditures              Amount          Expenditures         for Services      No.


                          $          963,637          70.72   $            -               -        $                -               -      $             5,910      1
                                   4,185,570          91.32              6,048            0.13                       -               -                  387,475      2
                                     886,946          61.31                -               -                         -               -                    6,345      3
                                     419,767          60.97                -               -                         -               -                   16,350      4
                                     922,446          47.27                -               -                         -               -                   97,990      5

                                     513,633          58.09                -               -                         -               -                   41,828      6
                                   3,322,492          22.71             67,599            0.46                       -               -                2,382,450      7
                                   1,147,165          58.12            138,748            7.03                       -               -                  299,426      8
                                     219,885          63.60                380            0.11                       -               -                   16,956      9
                                   1,465,330          51.79             74,203            2.62                       -               -                  178,265     10

                                     308,078          57.89                -               -                         -               -                   15,600     11
                                   1,019,565          48.45                -               -                         -               -                   62,592     12
                                     538,019          60.30                -               -                         -               -                  140,741     13
                                     899,578          42.39                -               -                         -               -                   10,728     14
                                     522,003          59.16             14,752            1.67                       -               -                   13,076     15

                                   1,193,420          49.90            142,443            5.96                    17,543            0.73                 20,734     16
                                     701,654          36.20              6,275            0.32                       -               -                  212,180     17
                                     939,580          69.86                -               -                         -               -                  109,982     18
                                     384,483          63.75                -               -                         -               -                   66,359     19
                                     423,914          62.78             14,535            2.15                       -               -                   50,966     20

                                   4,309,015          29.63            395,431            2.72                       -               -                  211,288     21
                                     229,423          44.35              9,689            1.87                       -               -                    9,994     22
                                     314,940          63.83                -               -                         -               -                    8,010     23
                                   1,231,941          50.59                -               -                         -               -                  135,992     24
                                     318,741          50.36                -               -                         -               -                    9,320     25

                                     653,021          45.18                -               -                         -               -                    5,308     26
                                     912,572          55.80                -               -                         -               -                   59,233     27
                                     372,978          53.06                -               -                         -               -                   13,627     28
                                   8,353,184          23.15            937,220            2.60                   (17,055)          (0.05)               476,516     29
                                   1,839,449          36.66             68,435            1.36                     2,830            0.06                143,435     30

                                     525,921          62.08                -               -                         -               -                   26,922     31
                                     902,795          47.67                -               -                         -               -                   42,553     32
                                   1,194,698          50.80                -               -                         -               -                  129,052     33
                                   1,129,820          31.12                -               -                         -               -                1,003,759     34
                                     677,637          61.68                -               -                         -               -                   63,801     35

                                     903,683          46.56            164,278            8.46                       -               -                  137,002     36
                                     729,118          46.66                -               -                         -               -                  134,174     37
                                     619,612          57.11            131,115           12.08                       -               -                   22,169     38
                                         -              -                  -               -                         -               -                      -       39
                                     758,586          51.43                -               -                         -               -                   68,809     40

                                   1,086,176          50.01             95,164            4.38                       -               -                  189,757     41
                                   1,675,533          37.63                -               -                         -               -                  186,707     42
                                   5,078,217          39.56            264,435            2.06                       -               -                   12,711     43
                                   1,428,956          57.26             77,759            3.12                       -               -                   14,129     44
                                     268,895          76.31                -               -                         -               -                    2,707     45

                                         -              -                  -               -                         -               -                      -       46
                                   2,473,250          43.97            144,204            2.56                       -               -                  176,360     47
                                     367,403          50.11                -               -                         -               -                   52,246     48
                                     643,158          38.16                -               -                         -               -                   29,594     49
                                     596,324          59.83                -               -                         -               -                   11,307     50



                                                                                                                                                                          61
                                                                                                                                                                                                    COMPARATIVE
                                                                                                                                                                                         JUDICIAL ADMINISTRATION
                                                                                                                                                                                                 For the Year Ended



                                                                                 Courts                                                                Commonwealth's Attorney

                                                                                                   Reported Elements (Memo Only)                                                                                           Comm
                                                                              Percent           Clerk of the                                                                      Percent
 No.                       Locality       Amount              Per Capita     of Average         Circuit Court            Sheriff             Amount              Per Capita      of Average            Total

          County of:
     51     Lancaster                 $         377,328   $          32.00          91.38   $           282,145    $            50,508   $         280,821   $          23.82          181.87   $            658,149
     52     Lee                               1,046,580              40.89         116.75               363,185                282,593             380,622              14.87          113.55              1,427,202
     53     Loudoun                           9,076,450              30.45          86.93             3,354,783              4,103,801           3,133,113              10.51           80.25             12,209,563
     54     Louisa                            1,355,160              41.16         117.52               569,106                716,714             623,199              18.93          144.52              1,978,359
     55     Lunenburg                           443,563              33.43          95.46               224,608                107,311             217,416              16.39          125.13                660,979

     56     Madison                           1,115,659              79.97         228.35               273,876                813,725             275,957              19.78          151.04                  1,391,616
     57     Mathews                             659,834              69.45         198.29               204,206                386,009             252,841              26.61          203.19                    912,675
     58     Mecklenburg                       2,076,769              64.29         183.56               544,044                685,795             625,536              19.36          147.86                  2,702,305
     59     Middlesex                           573,787              55.11         157.35               197,817                140,462             196,998              18.92          144.47                    770,785
     60     Montgomery                        1,532,555              16.77          47.88               728,984                586,091           1,028,737              11.26           85.95                  2,561,292

     61     Nelson                             655,608               42.25         120.63               321,080                274,850            324,634               20.92          159.73                    980,242
     62     New Kent                           928,069               51.97         148.39               312,054                484,165            330,115               18.49          141.16                  1,258,184
     63     Northampton                        553,738               41.38         118.16               269,663                222,779            253,499               18.95          144.66                    807,237
     64     Northumberland                     792,228               59.11         168.79               325,434                343,660            310,537               23.17          176.93                  1,102,765
     65     Nottoway                           401,107               25.24          72.06               229,678                132,155            234,074               14.73          112.46                    635,181

     66     Orange                              960,766              28.35          80.96               465,902                481,954            374,049               11.04           84.29                  1,334,815
     67     Page                                656,216              27.14          77.51               379,352                196,234            408,654               16.90          129.07                  1,064,870
     68     Patrick                             775,382              39.83         113.72               288,738                364,950            297,449               15.28          116.66                  1,072,831
     69     Pittsylvania                      1,253,275              19.98          57.06               585,230                389,062            674,058               10.75           82.07                  1,927,333
     70     Powhatan                          1,371,372              48.79         139.32               352,300                899,351            355,512               12.65           96.58                  1,726,884

     71     Prince Edward                     1,249,693              58.11         165.93               414,933                341,833             578,131              26.89          205.29              1,827,824
     72     Prince George                     1,656,679              43.15         123.20               378,480                899,254             504,702              13.15          100.37              2,161,381
     73     Prince William                   11,615,000              30.02          85.71             3,493,000              6,993,000           3,614,000               9.34           71.32             15,229,000
     74     Pulaski                           1,412,600              41.34         118.05               502,254                648,124             760,161              22.25          169.88              2,172,761
     75     Rappahannock                        461,187              65.27         186.35               248,370                137,704             221,582              31.36          239.44                682,769

     76     Richmond                            486,051              49.61         141.65               206,123                229,086             307,374              31.37          239.56                    793,425
     77     Roanoke                           2,786,374              29.96          85.55             1,045,872              1,274,436           1,088,753              11.71           89.40                  3,875,127
     78     Rockbridge                          764,993              34.92          99.71               358,916                279,919             420,734              19.21          146.66                  1,185,727
     79     Rockingham                        1,858,798              24.47          69.87             1,222,105                591,157           1,395,546              18.37          140.28                  3,254,344
     80     Russell                           1,611,693              54.74         156.30               354,632              1,127,786             456,620              15.51          118.42                  2,068,313

     81     Scott                             1,470,484              60.52         172.80               360,906                663,882             335,639              13.81          105.48                  1,806,123
     82     Shenandoah                        1,099,791              26.48          75.60               584,641                427,325             456,379              10.99           83.90                  1,556,170
     83     Smyth                             1,179,289              36.75         104.92               439,418                255,803             539,105              16.80          128.27                  1,718,394
     84     Southampton                       1,121,102              60.21         171.92               488,990                447,222             462,340              24.83          189.60                  1,583,442
     85     Spotsylvania                      4,116,340              33.79          96.49             1,367,319              2,338,474           1,691,975              13.89          106.06                  5,808,315

     86     Stafford                          3,700,886              29.40          83.94             1,563,375              1,822,176           2,775,421              22.05          168.34                  6,476,307
     87     Surry                               510,733              71.29         203.56               234,937                239,312             123,794              17.28          131.95                    634,527
     88     Sussex                              600,397              49.15         140.35               301,570                169,188             418,324              34.25          261.50                  1,018,721
     89     Tazewell                          1,088,647              24.44          69.79               697,403                 83,420           1,382,060              31.03          236.94                  2,470,707
     90     Warren                            1,162,453              31.87          91.00               522,632                437,593             611,864              16.78          128.10                  1,774,317

     91     Washington                        1,687,496              31.00          88.50               534,924              1,033,187             708,636              13.02           99.39                  2,396,132
     92     Westmoreland                        936,635              53.47         152.68               352,423                461,140             402,335              22.97          175.39                  1,338,970
     93     Wise                              1,655,407              39.76         113.52               883,544                304,914           1,013,665              24.34          185.89                  2,669,072
     94     Wythe                             1,243,299              44.36         126.65               460,774                721,015             598,348              21.35          163.00                  1,841,647
     95     York                              2,254,702              34.18          97.60               925,318              1,182,147           1,214,639              18.41          140.60                  3,469,341

     95                     Total     $     190,633,965   $          35.02         100.00   $        61,647,446    $        89,798,635   $      71,285,051   $          13.10          100.00   $        261,919,016




62
                          REPORT                                                                                                                           EXHIBIT C-2
JUDICIAL ADMINISTRATION   EXPENDITURES BY ACTIVITY                                                                                                         PAGE 3 of 4
                          June 30, 2010
                                                                         Source of Funds for Expenditures

                                                                                        Federal Categorical

                              Commonwealth Categorical Aid         Federal Pass-Through                       Direct Federal Aid
                                                Percent of                         Percent of                                Percent of        Local Charges
                                Amount         Expenditures       Amount          Expenditures              Amount          Expenditures        for Services      No.


                          $          469,311          71.31   $            -               -        $                -               -     $            23,765     51
                                     819,128          57.39                -               -                         -               -                  36,161     52
                                   1,941,092          15.90            892,339            7.31                    64,476            0.53             1,551,064     53
                                     780,220          39.44                -               -                         -               -                 138,354     54
                                     438,245          66.30                -               -                         -               -                  17,594     55

                                     575,941          41.39                -               -                         -               -                  60,275     56
                                     521,819          57.17                -               -                         -               -                  16,289     57
                                   1,733,617          64.15                -               -                         -               -                 157,691     58
                                     371,652          48.22                -               -                         -               -                  24,918     59
                                   1,301,061          50.80                -               -                         -               -                  78,174     60

                                     538,698          54.96                -               -                         -               -                  16,027     61
                                     606,646          48.22                -               -                         -               -                 159,908     62
                                     548,775          67.98              2,555            0.32                    26,446            3.28               122,453     63
                                     568,595          51.56                -               -                         -               -                  20,516     64
                                     459,347          72.32                -               -                         -               -                  45,955     65

                                     809,071          60.61                -               -                         -               -                  29,404     66
                                     645,675          60.63                -               -                         -               -                   1,245     67
                                     683,230          63.68                -               -                         -               -                  45,825     68
                                   1,374,151          71.30                -               -                         -               -                 111,954     69
                                     646,030          37.41                -               -                         -               -                  85,037     70

                                     912,487          49.92             14,221            0.78                       -               -                  14,662     71
                                     739,806          34.23                -               -                         -               -                 132,938     72
                                   2,746,000          18.03                -               -                       8,000            0.05             4,105,000     73
                                   1,880,363          86.54             21,816            1.00                       -               -                  95,318     74
                                     449,418          65.82                -               -                         -               -                  41,936     75

                                     462,693          58.32              2,920            0.37                       -               -                  31,198     76
                                   1,213,552          31.32              5,094            0.13                       -               -                 120,186     77
                                     743,772          62.73              8,546            0.72                       -               -                 192,619     78
                                   2,203,380          67.71                -               -                         -               -                 757,581     79
                                     836,741          40.46                -               -                         -               -                  49,598     80

                                     824,583          45.65                -               -                         -               -                   1,526     81
                                     787,688          50.62                -               -                         -               -                 155,292     82
                                     929,955          54.12                -               -                         -               -                  10,310     83
                                   1,024,935          64.73                -               -                         -               -                  64,352     84
                                   1,981,598          34.12             34,359            0.59                   109,807            1.89               298,961     85

                                   2,645,856          40.85                -               -                         -               -                 445,223     86
                                     317,778          50.08                -               -                         -               -                  35,236     87
                                     558,858          54.86                -               -                         -               -                 178,699     88
                                   1,368,213          55.38                -               -                         -               -                 110,105     89
                                     996,923          56.19             21,154            1.19                       -               -                 304,527     90

                                   1,206,400          50.35                -               -                         -               -                  37,379     91
                                     606,647          45.31                -               -                         -               -                  10,684     92
                                   1,303,749          48.85                -               -                         -               -                  51,081     93
                                   1,040,470          56.50                -               -                         -               -                 264,847     94
                                   1,315,609          37.92             94,509            2.72                    81,066            2.34               227,579     95

                          $      105,501,989          40.28   $      3,850,226            1.47      $            293,113            0.11   $        17,991,881     95




                                                                                                                                                                         63
                                                                                                                                                                                                      COMPARATIVE
                                                                                                                                                                                           JUDICIAL ADMINISTRATION
                                                                                                                                                                                                   For the Year Ended



                                                                                   Courts                                                                Commonwealth's Attorney

                                                                                                     Reported Elements (Memo Only)                                                                                       Comm
                                                                                Percent           Clerk of the                                                                      Percent
 No.                     Locality        Amount               Per Capita       of Average         Circuit Court            Sheriff             Amount              Per Capita      of Average            Total

          Town of:
      1     Abingdon                 $              -     $            -                -     $               -      $               -     $             -     $            -               -     $                -
      2     Ashland                                 -                  -                -                     -                      -                   -                  -               -                      -
      3     Big Stone Gap                           -                  -                -                     -                      -                   -                  -               -                      -
      4     Blacksburg                            8,093               0.20            99.04                   -                      -                   -                  -               -                    8,093
      5     Blackstone                              -                  -                -                     -                      -                   -                  -               -                      -

      6     Bluefield                               -                  -                -                     -                      -                   -                  -               -                      -
      7     Bridgewater                             -                  -                -                     -                      -                   -                  -               -                      -
      8     Chincoteague                            -                  -                -                     -                      -                   -                  -               -                      -
      9     Christiansburg                          -                  -                -                     -                      -                   -                  -               -                      -
     10     Clifton Forge                           -                  -                -                     -                      -                   -                  -               -                      -

     11     Colonial Beach                          -                  -                -                     -                      -                   -                  -               -                      -
     12     Culpeper                                -                  -                -                     -                      -                   -                  -               -                      -
     13     Dumfries                                -                  -                -                     -                      -                   -                  -               -                      -
     14     Farmville                               -                  -                -                     -                      -                   -                  -               -                      -
     15     Front Royal                             -                  -                -                     -                      -                   -                  -               -                      -

     16     Herndon                                 -                  -                -                     -                      -                   -                  -               -                      -
     17     Leesburg                                -                  -                -                     -                      -                   -                  -               -                      -
     18     Luray                                   -                  -                -                     -                      -                   -                  -               -                      -
     19     Marion                                  -                  -                -                     -                      -                   -                  -               -                      -
     20     Orange                                  -                  -                -                     -                      -                   -                  -               -                      -

     21     Pulaski                                 -                  -                -                     -                      -                   -                  -               -                      -
     22     Purcellville                            -                  -                -                     -                      -                   -                  -               -                      -
     23     Richlands                               -                  -                -                     -                      -                   -                  -               -                      -
     24     Rocky Mount                             -                  -                -                     -                      -                   -                  -               -                      -
     25     Smithfield                              -                  -                -                     -                      -                   -                  -               -                      -

     26     South Boston                            -                  -                -                     -                      -                   -                  -               -                      -
     27     South Hill                              -                  -                -                     -                      -                   -                  -               -                      -
     28     Strasburg                               -                  -                -                     -                      -                   -                  -               -                      -
     29     Tazewell                                -                  -                -                     -                      -                   -                  -               -                      -
     30     Vienna                                  -                  -                -                     -                      -                   -                  -               -                      -

     31     Vinton                                 -                   -                -                     -                      -                   -                  -               -                     -
     32     Warrenton                              -                   -                -                     -                      -                   -                  -               -                     -
     33     West Point                             -                   -                -                     -                      -                   -                  -               -                     -
     34     Wise                                   751                0.23           111.73                   -                      -                   -                  -               -                     751
     35     Woodstock                              -                   -                -                     -                      -                   -                  -               -                     -
     36     Wytheville                             -                   -                -                     -                      -                   -                  -               -                     -

     36                    Total     $            8,844   $           0.21 *         100.00   $               -      $               -     $             -     $            -               -     $              8,844

 170                   Grand Total   $     300,150,124    $          36.69                    $        89,330,249    $       144,021,192   $     121,692,093   $          14.88                   $        421,842,217




64
                          REPORT                                                                                                                           EXHIBIT C-2
JUDICIAL ADMINISTRATION   EXPENDITURES BY ACTIVITY                                                                                                         PAGE 4 of 4
                          June 30, 2010

                                                                         Source of Funds for Expenditures

                                                                                        Federal Categorical

                              Commonwealth Categorical Aid         Federal Pass-Through                       Direct Federal Aid
                                                Percent of                         Percent of                                Percent of        Local Charges
                                Amount         Expenditures       Amount          Expenditures              Amount          Expenditures        for Services      No.


                          $              -              -     $            -               -        $                -               -     $               -        1
                                         -              -                  -               -                         -               -                     -        2
                                         -              -                  -               -                         -               -                     -        3
                                         -              -                  -               -                         -               -                     -        4
                                         -              -                  -               -                         -               -                     -        5

                                         -              -                  -               -                         -               -                     -        6
                                         -              -                  -               -                         -               -                     -        7
                                         -              -                  -               -                         -               -                     -        8
                                         -              -                  -               -                         -               -                     -        9
                                         -              -                  -               -                         -               -                     -       10

                                         -              -                  -               -                         -               -                     -       11
                                         -              -                  -               -                         -               -                     -       12
                                         -              -                  -               -                         -               -                     -       13
                                         -              -                  -               -                         -               -                     -       14
                                         -              -                  -               -                         -               -                     -       15

                                         -              -                  -               -                         -               -                     -       16
                                         -              -                  -               -                         -               -                     -       17
                                         -              -                  -               -                         -               -                     -       18
                                         -              -                  -               -                         -               -                     -       19
                                         -              -                  -               -                         -               -                     -       20

                                         -              -                  -               -                         -               -                     -       21
                                         -              -                  -               -                         -               -                     -       22
                                         -              -                  -               -                         -               -                     -       23
                                         -              -                  -               -                         -               -                     -       24
                                         -              -                  -               -                         -               -                     -       25

                                         -              -                  -               -                         -               -                     -       26
                                         -              -                  -               -                         -               -                     -       27
                                         -              -                  -               -                         -               -                     -       28
                                         -              -                  -               -                         -               -                     -       29
                                         -              -                  -               -                         -               -                     -       30

                                         -              -                  -               -                         -               -                     -       31
                                         -              -                  -               -                         -               -                     -       32
                                         -              -                  -               -                         -               -                     -       33
                                         -              -                  -               -                         -               -                     -       34
                                         -              -                  -               -                         -               -                     -       35
                                         -              -                  -               -                         -               -                     -       36

                          $              -              -     $            -               -        $                -               -     $               -       36

                          $      163,206,267          38.69   $      7,513,442            1.78      $          3,492,771            0.83   $        26,566,112    170




                                                                                                                                                                         65
                                                                                                                                                                                                                         COMPARATIVE
                                                                                                                                                                                                                        PUBLIC SAFETY
                                                                                                                                                                                                                      For the Year Ended


                                            Law Enforcement and Traffic Control                           Fire and Rescue Services                                              Correction and Detention

                                                                                                                                                                                                   Reported Elements (Memo Only)
                                                                                  (Memo Only)                                                                                                                City/County
                                                                Percent                                                           Percent                                     Percent                          Operated       Probation
 No.                Locality       Amount        Per Capita    of Average           Sheriff           Amount        Per Capita   of Average       Amount        Per Capita   of Average       Sheriff         Institutions      Office

          City of:
      1     Alexandria         $    54,614,792   $   385.32        138.94    $                -   $    34,827,690   $   245.72       134.58   $    15,072,225   $ 106.34         74.23    $    11,182,485   $    3,660,722   $        -
      2     Bedford                  1,896,509       311.75        112.41                     -            91,756        15.08         8.26           370,944      60.98         42.56                -            336,174         34,770
      3     Bristol                  4,994,201       280.67        101.21                     -         3,074,576       172.79        94.64         2,723,453     153.06        106.84          2,320,041          403,412            -
      4     Buena Vista              1,135,776       173.32         62.50                     -           398,512        60.81        33.31           468,477      71.49         49.91                -            468,320            157
      5     Charlottesville         14,529,301       360.37        129.94                     -         8,044,561       199.53       109.28         8,857,246     219.69        153.36                -          7,969,680            -

      6     Chesapeake              41,917,837       190.57         68.72                   -          37,876,855       172.20        94.31        24,620,531      111.93        78.14         19,343,091        4,790,295        487,145
      7     Colonial Heights         6,011,234       340.81        122.89                   -           3,973,098       225.26       123.37         5,910,856      335.12       233.93                -          5,620,738        132,610
      8     Covington                1,549,096       260.05         93.77               198,444           370,717        62.23        34.08           120,085       20.16        14.07            120,085              -              -
      9     Danville                10,527,223       232.74         83.92                   -           8,679,688       191.89       105.10         6,810,994      150.58       105.11          2,508,359        4,302,635            -
     10     Emporia                  2,767,171       472.13        170.24                   -             309,153        52.75        28.89         1,870,492      319.14       222.78                -          1,870,492            -

     11     Fairfax                 10,431,371       422.30        152.27                     -         9,468,435       383.31       209.94         1,121,512       45.40        31.69               -           1,121,512            -
     12     Falls Church             4,944,273       422.19        152.23                     -         2,128,304       181.73        99.53         2,050,582      175.10       122.23           581,892           310,366        420,807
     13     Franklin                 2,748,408       328.67        118.51                     -         1,951,014       233.31       127.78         1,941,035      232.12       162.03               -           1,941,035            -
     14     Fredericksburg           6,885,509       300.66        108.41                     -         4,437,415       193.76       106.12        14,324,270      625.47       436.62               -          14,324,270            -
     15     Galax                    1,934,799       284.61        102.62                     -           567,257        83.44        45.70            45,138        6.64         4.64               -                 -           45,138

     16     Hampton                 30,032,927       207.48         74.81                     -        23,037,658       159.16        87.17        18,838,885      130.15        90.85          7,912,282        7,146,989       1,529,017
     17     Harrisonburg             7,466,272       159.21         57.41                     -         6,829,188       145.62        79.76         2,694,754       57.46        40.11          1,459,771        1,143,926             -
     18     Hopewell                 6,023,138       258.22         93.11                     -         4,057,202       173.94        95.26         4,845,280      207.72       145.00                -          4,402,961             -
     19     Lexington                2,437,379       334.71        120.69                     -           646,294        88.75        48.61           223,718       30.72        21.45                -            102,762             -
     20     Lynchburg               17,602,819       243.23         87.70                     -        15,885,139       219.50       120.21        12,389,437      171.19       119.50                -         12,389,437             -

     21     Manassas                11,816,285       326.30        117.66                     -         5,955,318       164.45        90.07         4,262,550      117.71        82.17                -          3,680,878            -
     22     Manassas Park            4,944,096       352.48        127.10                     -         2,292,542       163.44        89.52           817,011       58.25        40.66                -            817,011            -
     23     Martinsville             4,114,298       277.22         99.96                     -         1,991,017       134.15        73.47         2,713,531      182.83       127.63          2,259,340          157,221        296,970
     24     Newport News            47,567,483       260.51         93.94                     -        30,913,446       169.30        92.73        29,218,352      160.02       111.70         10,171,976       16,789,752        432,423
     25     Norfolk                 72,640,895       305.52        110.16                     -        43,174,888       181.59        99.45        44,372,356      186.62       130.27         27,867,634        9,442,216        210,150

     26     Norton                   1,809,172       446.27        160.92                     -           379,677        93.65        51.29           402,472       99.28        69.30                -            402,472             -
     27     Petersburg              11,153,838       365.54        131.81                     -         6,513,980       213.48       116.92         9,984,372      327.21       228.41          6,247,791        3,736,581             -
     28     Poquoson                 2,247,842       189.20         68.22                     -         2,442,090       205.55       112.57           252,833       21.28        14.86                -            105,373             -
     29     Portsmouth              32,568,993       331.92        119.68                     -        26,546,311       270.54       148.17        19,667,013      200.43       139.91         10,491,636        8,032,966             -
     30     Radford                  3,181,870       210.14         75.77                     -         1,461,583        96.53        52.87         1,763,434      116.46        81.30                -          1,733,212             -

     31     Richmond                95,388,761       481.51        173.62                     -        48,897,058       246.83       135.18        28,868,877      145.73       101.73         21,292,459        5,133,463         131,996
     32     Roanoke                 20,650,346       221.32         79.81                     -        18,540,430       198.71       108.83        14,711,308      157.67       110.06          1,821,653       11,592,267       1,097,309
     33     Salem                    6,999,208       278.15        100.30                     -         6,329,188       251.53       137.76         2,831,244      112.52        78.54                -          2,626,840           1,269
     34     Staunton                 5,013,571       213.58         77.01                     -         2,245,600        95.67        52.39         4,954,274      211.06       147.33                -          4,110,547             -
     35     Suffolk                 18,973,540       228.58         82.42                     -        17,990,603       216.74       118.70         9,213,618      111.00        77.48                -          9,213,618             -

     36     Virginia Beach          90,768,734       208.95         75.34                     -        52,810,938       121.57        66.58        35,287,337       81.23        56.70         27,912,325        5,868,796       1,506,216
     37     Waynesboro               4,062,546       196.15         70.73                     -         2,433,142       117.48        64.34         5,406,102      261.01       182.20                -          4,472,188             -
     38     Williamsburg             3,865,476       284.81        102.70                     -         2,983,054       219.80       120.38         2,127,966      156.79       109.45                -          2,127,966             -
     39     Winchester               8,333,752       315.88        113.90                     -         4,865,863       184.43       101.01         7,315,032      277.27       193.55                -          7,313,562           1,470

     39               Total    $   676,550,741   $   277.33        100.00    $          198,444   $   445,421,240   $   182.59       100.00   $   349,469,596   $ 143.25        100.00    $   153,492,820   $ 169,662,655    $   6,327,447




68
   COMPARATIVE       REPORT                                                                                                                                                                                                                            EXHIBIT C-3
  PUBLIC SAFETY      EXPENDITURES BY ACTIVITY                                                                                                                                                                                                          PAGE 1 of 4
For the Year Ended   June 30, 2010
                                                                                                                                                                             Source of Funds for Expenditures

                                        Inspections                                 Other Protection                                                                                       Federal Categorical

                                                                                                                                      Commonwealth Categorical Aid         Federal Pass-Through              Direct Federal Aid
                                                                                                                                                                                                                                                  Local
                                                          Percent                                       Percent                                          Percent of                      Percent of                     Percent of              Charges
                         Amount            Per Capita    of Average       Amount         Per Capita    of Average        Total            Amount        Expenditures       Amount       Expenditures       Amount      Expenditures           for Services    No.


                     $      7,050,252      $     49.74       264.90   $     2,599,987   $     18.34        100.04   $   114,164,946   $     5,948,578          5.21    $    1,486,639          1.30    $     593,377               0.52   $      2,380,654      1
                              268,133            44.08       234.73           354,871         58.33        318.14         2,982,213           560,709         18.80            16,394          0.55              -                  -               76,586      2
                              147,444             8.29        44.13           157,485          8.85         48.27        11,097,159         1,703,397         15.35           162,869          1.47          304,203               2.74            269,624      3
                              125,291            19.12       101.82           202,866         30.96        168.84         2,330,922           620,345         26.61            51,056          2.19              -                  -               21,204      4
                              800,906            19.87       105.79         5,013,888        124.36        678.24        37,245,902         3,447,795          9.26           945,727          2.54          272,901               0.73            647,074      5

                            5,849,390            26.59       141.62           426,038          1.94         10.56       110,690,651         7,859,021          7.10          410,754           0.37        4,952,984               4.47          6,809,707      6
                              277,593            15.74        83.81           154,242          8.74         47.69        16,327,023         1,956,038         11.98              -              -                -                  -            1,337,768      7
                               92,339            15.50        82.55           823,209        138.20        753.70         2,955,446           450,411         15.24           71,036           2.40              -                  -              100,000      8
                              749,413            16.57        88.24         1,936,873         42.82        233.54        28,704,191         2,523,883          8.79          403,916           1.41          165,467               0.58              6,870      9
                              171,454            29.25       155.79            61,387         10.47         57.12         5,179,657         1,536,985         29.67           62,143           1.20          132,363               2.56            578,277     10

                            1,737,499            70.34       374.60               -             -             -          22,758,817           140,937          0.62            41,941          0.18          715,708               3.14             60,491     11
                              403,327            34.44       183.41           367,795         31.41        171.28         9,894,281           598,063          6.04           470,554          4.76            9,117               0.09            783,823     12
                              351,534            42.04       223.88           168,909         20.20        110.16         7,160,900         1,226,213         17.12           288,110          4.02              -                  -            1,409,357     13
                              925,790            40.42       215.29         2,039,389         89.05        485.66        28,612,373         2,693,115          9.41         2,196,102          7.68              -                  -              998,954     14
                               55,805             8.21        43.72            55,058          8.10         44.17         2,658,057           958,844         36.07               -             -                -                  -                6,116     15

                            2,727,847            18.85       100.36         3,467,179         23.95        130.64        78,104,496        16,508,057         21.14         1,152,482          1.48          840,724               1.08          5,155,073     16
                              624,216            13.31        70.89         2,458,934         52.43        285.96        20,073,364         1,904,889          9.49         1,469,662          7.32            6,089               0.03            209,296     17
                              337,335            14.46        77.02           260,547         11.17         60.92        15,523,502         3,184,598         20.51           305,119          1.97              -                  -              740,852     18
                                  -                -            -             129,939         17.84         97.32         3,437,330           949,001         27.61            58,759          1.71              -                  -              376,472     19
                              704,607             9.74        51.85           405,402          5.60         30.55        46,987,404         9,023,680         19.20           632,174          1.35           58,368               0.12          6,529,890     20

                              796,848            22.00       117.19         1,404,819         38.79        211.57        24,235,820           369,869          1.53         1,098,106          4.53          593,125               2.45            782,568     21
                              198,571            14.16        75.39            44,246          3.15         17.20         8,296,466           533,639          6.43           205,451          2.48        1,721,845              20.75            278,092     22
                              220,563            14.86        79.15            80,685          5.44         29.65         9,120,094         2,961,269         32.47           180,623          1.98           17,623               0.19            155,028     23
                            2,981,269            16.33        86.95           838,147          4.59         25.03       111,518,697         9,057,236          8.12         2,091,809          1.88        2,467,372               2.21          6,046,182     24
                            2,208,176             9.29        49.46         7,621,475         32.05        174.82       170,017,790        10,925,415          6.43        12,231,423          7.19        1,037,803               0.61          7,140,937     25

                               76,544            18.88       100.55          139,897          34.51        188.20         2,807,762           380,570         13.55             7,238          0.26          188,099               6.70            138,071     26
                              536,227            17.57        93.59          235,924           7.73         42.17        28,424,341         7,510,412         26.42         1,420,408          5.00              -                  -              425,614     27
                              320,988            27.02       143.88          101,373           8.53         46.53         5,365,126           224,395          4.18           332,302          6.19              -                  -              149,177     28
                            2,342,605            23.87       127.14          527,535           5.38         29.32        81,652,457         7,175,729          8.79           974,212          1.19           33,600               0.04          5,002,794     29
                              152,229            10.05        53.54          725,877          47.94        261.45         7,284,993         1,529,333         20.99           451,850          6.20              -                  -              493,970     30

                            3,400,722            17.17        91.42         1,347,564          6.80         37.10       177,902,982        38,135,667         21.44           367,163          0.21              -                  -              532,191     31
                            3,098,596            33.21       176.86         3,530,997         37.84        206.40        60,531,677        14,081,755         23.26           601,840          0.99        1,143,152               1.89          3,743,809     32
                              489,203            19.44       103.54           714,195         28.38        154.79        17,363,038           993,795          5.72           472,261          2.72           18,408               0.11          1,123,733     33
                              319,714            13.62        72.54            51,071          2.18         11.87        12,584,230         1,650,008         13.11         1,311,907         10.43           98,186               0.78            843,233     34
                            2,164,707            26.08       138.89           585,225          7.05         38.45        48,927,693         4,693,550          9.59         1,562,894          3.19            7,068               0.01          6,455,157     35

                            1,820,467             4.19        22.32         2,473,871          5.69         31.06       183,161,347         7,184,248          3.92        14,236,521          7.77        4,058,670               2.22          5,031,266     36
                              410,021            19.80       105.43           944,347         45.59        248.66        13,256,158         1,277,078          9.63         1,594,483         12.03              -                  -              851,722     37
                              345,055            25.42       135.40            42,820          3.16         17.21         9,364,371         1,419,740         15.16            91,448          0.98              -                  -               26,401     38
                              524,691            19.89       105.91         2,236,101         84.76        462.25        23,275,439         1,011,658          4.35         1,883,552          8.09           80,710               0.35          1,933,944     39

                     $     45,807,371      $     18.78       100.00   $    44,730,167   $     18.34        100.00   $ 1,561,979,115   $   174,909,925         11.20    $   51,340,928          3.29    $ 19,516,962                1.25   $     69,651,977     39




                                                                                                                                                                                                                                                                    69
                                                                                                                                                                                                                      COMPARATIVE
                                                                                                                                                                                                                     PUBLIC SAFETY
                                                                                                                                                                                                                   For the Year Ended

                                           Law Enforcement and Traffic Control                           Fire and Rescue Services                                             Correction and Detention

                                                                                                                                                                                                 Reported Elements (Memo Only)
                                                                                 (Memo Only)                                                                                                               City/County
                                                               Percent                                                           Percent                                    Percent                          Operated       Probation
 No.               Locality       Amount        Per Capita    of Average           Sheriff           Amount        Per Capita   of Average       Amount       Per Capita   of Average       Sheriff         Institutions      Office

          County of:
      1     Accomack          $     1,987,363   $    50.21         31.97    $        1,987,363   $     3,406,872   $    86.08        63.95   $    1,890,069   $    47.75       48.75    $    1,792,553   $          -     $     97,516
      2     Albemarle              12,859,255       135.01         85.96                   -           9,399,797        98.69        73.32        7,155,021        75.12       76.69               -          5,955,052            -
      3     Alleghany               1,851,814       109.67         69.83             1,851,814         1,007,693        59.68        44.34        1,722,498       102.01      104.15         1,673,431              -           (1,214)
      4     Amelia                  1,600,706       121.75         77.52             1,600,706           318,802        24.25        18.02        1,554,889       118.27      120.74               -          1,554,889            -
      5     Amherst                 2,693,948        82.04         52.23             2,693,948         2,002,790        60.99        45.31        1,952,707        59.46       60.71         1,952,707              -              -

      6    Appomattox               2,048,981       139.87         89.06             2,048,981           215,949        14.74        10.95          400,737        27.36       27.93           400,737              -               -
      7    Arlington               67,136,465       316.62        201.60                   -          67,939,376       320.41       238.05       35,855,912       169.10      172.65        25,529,091        6,994,144       2,901,372
      8    Augusta                  4,698,871        65.16         41.49             4,698,871         5,246,211        72.75        54.05        5,684,610        78.83       80.48               -          5,684,610             -
      9    Bath                       965,902       203.55        129.60               965,902           485,397       102.29        76.00           83,439        17.58       17.95               -             83,439             -
     10    Bedford                  6,682,085        99.95         63.64             6,682,085         4,248,567        63.55        47.21        3,018,522        45.15       46.10               -          2,527,466             -

     11    Bland                      759,163       106.60         67.88               759,163           149,445        20.99        15.59          605,861        85.08       86.86               -            605,861            -
     12    Botetourt                3,306,220        99.29         63.22             3,306,220         1,608,269        48.30        35.88        3,050,486        91.61       93.53         2,915,408           93,456         41,622
     13    Brunswick                2,182,142       117.92         75.08             2,182,142           384,498        20.78        15.44        1,807,977        97.70       99.75         1,731,528              -           66,839
     14    Buchanan                 2,664,200       108.34         68.98             2,664,200         2,542,660       103.39        76.82        3,264,277       132.74      135.52               -          3,264,277            -
     15    Buckingham               1,415,211        84.17         53.59             1,415,211           617,928        36.75        27.30        1,608,410        95.66       97.66               -          1,608,410            -

     16    Campbell                 4,469,911        83.96         53.46             4,469,911         2,953,219        55.47        41.21        5,146,414        96.67       98.70               -          4,546,263          3,888
     17    Caroline                 2,949,528       104.43         66.49             2,949,528         2,770,411        98.08        72.87        3,536,936       125.22      127.85               -          3,536,936            -
     18    Carroll                  1,662,549        54.87         34.94             1,662,549         1,682,878        55.54        41.26        2,995,575        98.86      100.94               -          2,913,478            -
     19    Charles City             1,015,652       145.25         92.49             1,015,652           233,521        33.40        24.81          911,413       130.35      133.08               -            911,413            -
     20    Charlotte                1,394,002       110.00         70.04             1,394,002           370,142        29.21        21.70        1,120,611        88.43       90.28         1,120,611              -              -

     21    Chesterfield            58,650,405       190.67        121.41                   -          49,634,199       161.36       119.88       40,141,083       130.50      133.23        21,396,800       14,439,528         98,258
     22    Clarke                   1,511,716       104.46         66.51             1,511,716         1,035,257        71.54        53.15          894,376        61.80       63.10               -            894,376            -
     23    Craig                      834,335       160.12        101.95               834,335           139,775        26.82        19.93            5,436         1.04        1.07               -              5,436            -
     24    Culpeper                 5,599,596       116.81         74.37             5,599,596         1,366,158        28.50        21.17        3,320,283        69.26       70.71         2,612,531              -          707,752
     25    Cumberland               1,137,605       113.81         72.47             1,137,605           291,817        29.20        21.69        1,602,434       160.32      163.68               -          1,570,803          1,323

     26    Dickenson                1,352,489        82.07         52.26             1,352,489           932,675        56.60        42.05        1,523,407        92.45       94.38               -          1,523,407             -
     27    Dinwiddie                2,645,496        97.23         61.91             2,645,496         1,972,481        72.49        53.86        2,665,664        97.97      100.02           282,186        2,383,478             -
     28    Essex                    1,034,448        94.02         59.86             1,034,448           827,967        75.25        55.91        1,527,795       138.85      141.76           245,798        1,281,997             -
     29    Fairfax                243,073,549       234.52        149.32                   -         216,000,427       208.40       154.83       71,347,088        68.84       70.28        49,453,839              -         9,308,998
     30    Fauquier                 6,510,798        96.17         61.23             6,510,798         7,686,715       113.54        84.35        5,589,814        82.56       84.29         2,472,044        2,863,414           1,478

     31    Floyd                      987,694        64.06         40.79               987,694         1,530,934        99.29        73.77          531,646        34.48       35.20               -            531,646             -
     32    Fluvanna                 1,170,440        43.92         27.96             1,170,440           549,065        20.60        15.31        1,613,985        60.56       61.83               -            857,919             -
     33    Franklin                 3,278,411        61.34         39.05             3,278,411         4,336,109        81.12        60.27        9,021,170       168.78      172.31               -          9,021,170             -
     34    Frederick                9,775,196       129.75         82.61             9,775,196        10,182,656       135.15       100.41        3,066,151        40.70       41.55               -          3,066,151             -
     35    Giles                    1,352,376        81.23         51.72             1,352,376           528,998        31.77        23.61        1,848,008       111.00      113.33               -          1,848,008             -

     36    Gloucester               2,545,678        69.46         44.23             2,545,678         1,977,290        53.96        40.09        4,166,049       113.68      116.06         1,369,558        2,796,491            -
     37    Goochland                2,720,625       126.89         80.79             2,720,625         1,686,364        78.65        58.43          717,497        33.46       34.17               -            715,961          1,536
     38    Grayson                  1,394,984        85.88         54.68             1,394,984           413,803        25.48        18.93        1,775,731       109.32      111.61               -          1,775,731            -
     39    Greene                         -            -             -                     -                 -            -            -                -            -           -                 -                -              -
     40    Greensville              1,172,202        94.15         59.95             1,172,202           214,457        17.22        12.80        1,571,638       126.23      128.88               -          1,548,798         22,840

     41    Halifax                  3,134,899        86.88         55.32             3,134,899         1,053,430        29.20        21.69        4,549,216       126.08      128.72               -          4,549,216            -
     42    Hanover                 18,829,042       190.92        121.56            18,829,042        19,908,565       201.86       149.97        9,819,088        99.56      101.65               -          8,732,132        707,761
     43    Henrico                 65,372,682       220.49        140.39                   -          49,678,335       167.55       124.49       35,281,356       119.00      121.49        28,116,086        1,256,249        904,454
     44    Henry                    5,139,299        95.53         60.83             5,139,299         2,438,879        45.34        33.68        1,925,092        35.79       36.54         1,624,906              -          300,186
     45    Highland                   491,145       216.12        137.61               491,145            59,555        26.21        19.47          132,712        58.40       59.62               -            132,712            -

     46    Isle of Wight                  -            -             -                     -                 -            -            -                -            -           -                 -                -               -
     47    James City              11,295,315       177.33        112.91                   -           9,404,926       147.65       109.70        3,742,079        58.75       59.98               -          3,742,079             -
     48    King & Queen               867,561       129.97         82.75               867,561           206,477        30.93        22.98          482,203        72.24       73.75               -            482,203             -
     49    King George              2,451,960       102.63         65.35             2,451,960         2,475,940       103.63        77.00        4,790,224       200.50      204.70               -          4,690,224             -
     50    King William             1,082,775        66.90         42.60             1,082,775           883,317        54.58        40.55        1,543,769        95.39       97.39               -          1,543,769             -



70
   COMPARATIVE       REPORT                                                                                                                                                                                                                          EXHIBIT C-3
  PUBLIC SAFETY      EXPENDITURES BY ACTIVITY                                                                                                                                                                                                        PAGE 2 of 4
For the Year Ended   June 30, 2010
                                                                                                                                                                            Source of Funds for Expenditures

                                        Inspections                                 Other Protection                                                                                      Federal Categorical

                                                                                                                                      Commonwealth Categorical Aid        Federal Pass-Through              Direct Federal Aid
                                                                                                                                                                                                                                                Local
                                                          Percent                                       Percent                                         Percent of                      Percent of                       Percent of           Charges
                         Amount            Per Capita    of Average       Amount         Per Capita    of Average       Total             Amount       Expenditures       Amount       Expenditures       Amount        Expenditures        for Services    No.


                     $        444,378      $     11.23        78.86   $     1,104,263   $     27.90        136.10   $     8,832,945   $    2,526,606         28.60    $      620,288          7.02    $           -               -     $         37,162      1
                            1,108,847            11.64        81.77         4,963,858         52.12        254.23        35,486,778        2,912,743          8.21         1,270,197          3.58                -               -            1,302,245      2
                              115,551             6.84        48.07           612,662         36.28        177.00         5,310,218        1,851,967         34.88           164,558          3.10                -               -               92,600      3
                              182,102            13.85        97.29           256,623         19.52         95.22         3,913,122        1,394,664         35.64           926,918         23.69              7,304            0.19            807,574      4
                              176,256             5.37        37.70         1,811,183         55.15        269.05         8,636,884        2,345,691         27.16           297,893          3.45                -               -              969,997      5

                               64,015             4.37        30.70           787,889         53.78        262.37         3,517,571        1,406,342         39.98           146,773          4.17              -                 -               16,983      6
                            1,779,206             8.39        58.94         6,349,790         29.95        146.09       179,060,749       17,087,357          9.54         2,363,129          1.32              -                 -            5,658,297      7
                              423,121             5.87        41.21         2,045,155         28.36        138.35        18,097,968        2,358,351         13.03         3,709,025         20.49              -                 -            1,255,420      8
                              158,467            33.39       234.57           372,389         78.47        382.82         2,065,594          662,198         32.06            64,384          3.12              -                 -               16,214      9
                              557,114             8.33        58.53           369,667          5.53         26.97        14,875,955        3,484,445         23.42           218,709          1.47          738,911              4.97          1,644,247     10

                              71,314             10.01        70.34           116,224         16.32         79.61         1,702,007          636,753         37.41           98,306           5.78                -               -                9,314     11
                             300,779              9.03        63.45         2,406,799         72.28        352.58        10,672,553        2,969,208         27.82          340,849           3.19              2,643            0.02            188,828     12
                             110,095              5.95        41.79           133,500          7.21         35.19         4,618,212        1,566,436         33.92          150,045           3.25                -               -               45,165     13
                             189,420              7.70        54.10           295,017         12.00         58.52         8,955,574        3,058,134         34.15          194,880           2.18                762            0.01            271,377     14
                             113,721              6.76        47.51           170,772         10.16         49.55         3,926,042        1,292,929         32.93          108,910           2.77                -               -              832,495     15

                             326,650              6.14        43.10           218,439          4.10         20.02        13,114,633        3,706,568         28.26           301,988          2.30             99,413            0.76          1,796,281     16
                             353,308             12.51        87.86         1,076,474         38.11        185.92        10,686,657        2,162,253         20.23           274,738          2.57                -               -            1,298,404     17
                             215,316              7.11        49.92         1,596,052         52.68        256.96         8,152,370        2,095,049         25.70         1,456,179         17.86                -               -            1,155,782     18
                             124,404             17.79       124.97           135,159         19.33         94.30         2,420,149          967,790         39.99            45,383          1.88                -               -              154,889     19
                              54,428              4.30        30.17            58,603          4.62         22.56         2,997,786        1,215,633         40.55            98,666          3.29                -               -              342,644     20

                            5,154,946            16.76       117.72            88,058          0.29          1.40       153,668,691       23,383,725         15.22          910,032           0.59          764,712              0.50          8,818,223     21
                              130,687             9.03        63.43            89,713          6.20         30.24         3,661,749          797,587         21.78          409,214          11.18              612              0.02            297,629     22
                               18,308             3.51        24.68            50,323          9.66         47.11         1,048,177          575,319         54.89          447,275          42.67              -                 -                  840     23
                              836,380            17.45       122.55         2,351,315         49.05        239.27        13,473,732        2,728,886         20.25          408,775           3.03              -                 -              131,807     24
                              104,094            10.41        73.15           158,498         15.86         77.35         3,294,448        1,112,736         33.78          105,239           3.19              -                 -              893,636     25

                              107,431             6.52        45.79           133,557          8.10         39.54         4,049,559        1,473,409         36.38           112,189          2.77              -                 -               51,692     26
                              304,397            11.19        78.58         1,267,845         46.60        227.30         8,855,883        1,871,151         21.13           133,875          1.51           42,411              0.48            733,366     27
                              203,783            18.52       130.10           173,666         15.78         77.00         3,767,659          852,937         22.64            94,693          2.51              -                 -              112,593     28
                           13,507,521            13.03        91.54        24,218,010         23.37        113.98       568,146,595        8,769,608          1.54        18,620,572          3.28        7,301,374              1.29         15,553,978     29
                            1,444,682            21.34       149.89         2,107,773         31.13        151.87        23,339,782        3,605,477         15.45         1,430,120          6.13           18,629              0.08          1,832,416     30

                              277,020            17.97       126.20           107,370          6.96         33.97         3,434,664          894,406         26.04            84,132          2.45                -               -              428,762     31
                              228,607             8.58        60.25         1,451,892         54.48        265.75         5,013,989        1,054,799         21.04           425,543          8.49                -               -              480,991     32
                              396,572             7.42        52.12         1,140,346         21.33        104.07        18,172,608        4,320,942         23.78         2,121,062         11.67              6,289            0.03          2,638,779     33
                            1,086,472            14.42       101.29         1,195,058         15.86         77.38        25,305,533        3,595,391         14.21         2,572,944         10.17              5,344            0.02          1,033,185     34
                              172,703            10.37        72.87           363,161         21.81        106.41         4,265,246        1,286,698         30.17           307,212          7.20                -               -               76,268     35

                             774,768             21.14       148.50           355,706          9.71         47.35         9,819,491        2,661,218         27.10           97,716           1.00                -              -                69,964     36
                             426,973             19.91       139.88         1,108,538         51.70        252.22         6,659,997          870,618         13.07          107,711           1.62                -              -                32,996     37
                              87,929              5.41        38.02            88,261          5.43         26.51         3,760,708        1,458,211         38.77          384,124          10.21                -              -                26,125     38
                                 -                 -            -                 -             -             -                 -                -             -                -              -                  -              -                   -       39
                             135,806             10.91        76.62           620,341         49.83        243.06         3,714,444        1,894,756         51.01          125,065           3.37                -              -               511,831     40

                              237,525             6.58        46.24           271,822          7.53         36.75         9,246,892        3,650,570         39.48           491,273          5.31              -                 -              919,455     41
                            1,524,363            15.46       108.57         1,135,394         11.51         56.16        51,216,452        6,344,419         12.39           370,510          0.72          397,196              0.78          3,605,021     42
                            4,896,757            16.52       116.01         2,682,427          9.05         44.13       157,911,557        6,877,113          4.36        10,860,087          6.88          340,027              0.22          1,320,520     43
                              328,516             6.11        42.90         1,360,113         25.28        123.34        11,191,899        4,735,001         42.31           865,776          7.74            9,274              0.08             79,356     44
                               63,274            27.84       195.58            49,240         21.67        105.70           795,926          436,439         54.83            65,032          8.17              -                 -               36,043     45

                                 -                 -            -                -              -             -                 -                -             -                -              -                -                 -                  -       46
                             933,418             14.65       102.94          447,397           7.02         34.26        25,823,135        3,704,724         14.35          470,989           1.82          143,033              0.55          1,910,773     47
                              88,799             13.30        93.44          289,065          43.30        211.24         1,934,105          622,278         32.17           59,572           3.08              -                 -                7,785     48
                             210,840              8.83        61.99          190,746           7.98         38.95        10,119,710        1,211,395         11.97          551,162           5.45              -                 -              161,431     49
                             216,957             13.41        94.16          193,505          11.96         58.33         3,920,323          831,492         21.21           42,065           1.07              -                 -               21,526     50



                                                                                                                                                                                                                                                                  71
                                                                                                                                                                                                                        COMPARATIVE
                                                                                                                                                                                                                       PUBLIC SAFETY
                                                                                                                                                                                                                     For the Year Ended


                                           Law Enforcement and Traffic Control                           Fire and Rescue Services                                              Correction and Detention

                                                                                                                                                                                                  Reported Elements (Memo Only)
                                                                                 (Memo Only)                                                                                                                City/County
                                                               Percent                                                           Percent                                     Percent                          Operated       Probation
 No.               Locality       Amount        Per Capita    of Average           Sheriff           Amount        Per Capita   of Average       Amount        Per Capita   of Average       Sheriff         Institutions      Office

          County of:
     51     Lancaster         $     1,621,863   $   137.56         87.59    $        1,621,863   $       922,056   $    78.20        58.10   $       964,766   $    81.83       83.54    $       922,732   $       32,956   $       9,078
     52     Lee                     2,543,334        99.37         63.27             2,543,334           333,548        13.03         9.68         2,823,271       110.31      112.62                -          2,823,271             -
     53     Loudoun                48,523,271       162.77        103.64            48,523,271        53,878,599       180.73       134.28        22,581,908        75.75       77.34         15,249,964          658,685       1,773,537
     54     Louisa                  4,304,674       130.74         83.24             4,304,674         4,135,242       125.59        93.31         2,465,343        74.88       76.44                -          1,463,183             -
     55     Lunenburg               1,165,519        87.85         55.93             1,165,519         1,096,867        82.67        61.42         1,579,818       119.07      121.57                -          1,579,818             -

     56    Madison                  1,729,162       123.95         78.92             1,729,162         1,092,197        78.29        58.17           930,155        66.68       68.07                -            836,340         85,171
     57    Mathews                    900,686        94.80         60.36               900,686           235,965        24.83        18.45           826,884        87.03       88.85                -            826,884            -
     58    Mecklenburg              3,790,124       117.33         74.70             3,790,124           785,310        24.31        18.06         2,504,923        77.54       79.17          2,504,923              -              -
     59    Middlesex                1,264,157       121.42         77.31             1,264,157           375,039        36.02        26.76         1,187,941       114.10      116.49                -          1,187,941            -
     60    Montgomery               6,809,386        74.51         47.44             6,809,386         1,935,310        21.18        15.73         6,211,455        67.96       69.39          3,027,336        3,184,119            -

     61    Nelson                   1,557,494       100.36         63.90             1,557,494           699,915        45.10        33.51           936,561        60.35       61.62                -            936,561            -
     62    New Kent                 2,788,390       156.15         99.42             2,788,390         1,778,208        99.58        73.98           727,125        40.72       41.57                -             53,647        117,651
     63    Northampton              1,368,501       102.28         65.12             1,368,501           791,136        59.13        43.93         3,214,043       240.21      245.24          3,184,573              -           29,470
     64    Northumberland           1,374,641       102.57         65.31             1,374,641           484,364        36.14        26.85         2,795,970       208.63      213.00                -          2,795,970            -
     65    Nottoway                 1,342,884        84.49         53.80             1,342,884           341,352        21.48        15.96         1,570,801        98.83      100.91                -          1,570,801            -

     66    Orange                   2,709,366        79.96         50.91             2,709,366         4,419,514       130.43        96.90         2,487,835        73.42       74.96                -          2,484,309          3,526
     67    Page                     2,495,373       103.22         65.72             2,495,373         1,231,466        50.94        37.85         1,457,854        60.31       61.57          1,217,023          240,831            -
     68    Patrick                  1,342,073        68.93         43.89             1,342,073         1,028,945        52.85        39.27           974,663        50.06       51.11            960,050              -              -
     69    Pittsylvania             6,195,629        98.79         62.90             6,195,629         1,813,965        28.92        21.49         3,851,734        61.42       62.71          3,851,734              -              -
     70    Powhatan                 3,299,582       117.40         74.75             3,299,582         1,223,915        43.55        32.35           632,154        22.49       22.96                -            632,154            -

     71    Prince Edward            1,367,330        63.59         40.49             1,367,330           470,899        21.90        16.27         1,690,973        78.64       80.28               -           1,570,803             -
     72    Prince George            5,669,218       147.66         94.02                   -           1,712,776        44.61        33.14         4,118,649       107.27      109.52               -           1,594,407         812,961
     73    Prince William          72,924,000       188.47        120.00                   -          78,870,000       203.83       151.44        41,543,000       107.36      109.61               -          35,929,000       1,138,000
     74    Pulaski                  2,592,498        75.88         48.31             2,592,498           451,176        13.21         9.81         5,597,157       163.82      167.25               -           4,990,448             -
     75    Rappahannock               925,181       130.93         83.37               925,181           717,641       101.56        75.45           905,884       128.20      130.89           905,884               -               -

     76    Richmond                   916,348        93.53         59.55               916,348           730,946        74.61        55.43         4,101,447       418.63      427.40                -          4,101,447            -
     77    Roanoke                 14,531,781       156.27         99.50                   -          14,804,797       159.21       118.28        13,871,046       149.17      152.29          8,087,010        4,995,694        788,342
     78    Rockbridge               1,872,452        85.48         54.43             1,872,452         2,235,964       102.07        75.84         2,177,267        99.39      101.48                -          2,088,246          4,815
     79    Rockingham               3,984,860        52.46         33.40             3,984,860         5,530,290        72.80        54.09         4,812,533        63.35       64.68          3,346,549          818,883        647,101
     80    Russell                  1,873,965        63.65         40.53             1,873,965           548,035        18.61        13.83         3,017,368       102.48      104.63                -          2,880,657        136,711

     81    Scott                    2,300,814        94.69         60.29             2,300,814           608,354        25.04        18.60         1,980,353        81.50       83.21                -          1,980,353            -
     82    Shenandoah               3,351,980        80.70         51.38             3,351,980         3,381,430        81.41        60.49         2,365,453        56.95       58.14          1,611,394          205,207        548,852
     83    Smyth                    3,807,221       118.64         75.54             3,807,221         2,557,608        79.70        59.21         1,525,813        47.55       48.54                -          1,525,813            -
     84    Southampton              1,851,810        99.45         63.32             1,851,810         1,280,320        68.76        51.09         2,372,725       127.43      130.10          2,285,258           16,935         70,532
     85    Spotsylvania            13,665,267       112.19         71.43            13,665,267        12,283,372       100.84        74.92        17,898,299       146.94      150.02                -         17,898,299            -

     86    Stafford                15,268,795       121.29         77.22            15,268,795        13,379,756       106.28        78.96        26,911,676       213.77      218.25                -         24,902,070        340,045
     87    Surry                      957,244       133.62         85.08               957,244           822,965       114.88        85.35           337,257        47.08       48.06                -            292,939            -
     88    Sussex                   1,820,521       149.04         94.90             1,820,521           948,043        77.61        57.66         1,722,685       141.03      143.99          1,686,927           35,758            -
     89    Tazewell                 4,810,000       108.00         68.76             4,810,000           671,239        15.07        11.20         8,973,907       201.49      205.71                -          8,413,430        321,766
     90    Warren                   2,589,580        71.00         45.21             2,589,580           947,716        25.98        19.31         3,798,590       104.15      106.33          1,847,114        1,897,959         53,517

     91    Washington               4,582,750        84.17         53.60             4,582,750         2,668,250        49.01        36.41         4,044,981        74.30       75.85                -          4,044,981            -
     92    Westmoreland             1,844,553       105.31         67.05             1,844,553           890,323        50.83        37.76         5,160,821       294.65      300.82                -          4,925,833            -
     93    Wise                     3,857,696        92.65         58.99             3,857,696           542,480        13.03         9.68         5,428,559       130.37      133.11                -          4,841,294            -
     94    Wythe                    2,373,045        84.66         53.91             2,373,045           409,865        14.62        10.86         3,771,705       134.56      137.38                -          3,768,613          3,092
     95    York                     8,249,372       125.06         79.63             8,249,372        11,561,092       175.26       130.21         5,721,421        86.74       88.55                -          2,627,723            -

     95               Total   $   854,871,079   $   157.06        100.00    $      303,358,409   $   732,629,246   $   134.60       100.00   $   533,136,131   $    97.95      100.00    $   195,378,285   $ 270,186,854    $ 22,048,776




72
   COMPARATIVE       REPORT                                                                                                                                                                                                                           EXHIBIT C-3
  PUBLIC SAFETY      EXPENDITURES BY ACTIVITY                                                                                                                                                                                                         PAGE 3 of 4
For the Year Ended   June 30, 2010
                                                                                                                                                                             Source of Funds for Expenditures

                                        Inspections                                 Other Protection                                                                                       Federal Categorical

                                                                                                                                      Commonwealth Categorical Aid         Federal Pass-Through              Direct Federal Aid
                                                                                                                                                                                                                                                 Local
                                                          Percent                                       Percent                                          Percent of                      Percent of                       Percent of           Charges
                         Amount            Per Capita    of Average       Amount         Per Capita    of Average        Total            Amount        Expenditures       Amount       Expenditures       Amount        Expenditures        for Services    No.


                     $        118,423      $     10.04        70.55   $        93,724   $      7.95         38.78   $     3,720,832   $     1,323,664         35.57    $      461,104         12.39    $         -                 -     $        290,680     51
                               72,241             2.82        19.83            58,893          2.30         11.22         5,831,287         2,611,136         44.78           276,959          4.75            2,052              0.04            446,150     52
                            6,798,940            22.81       160.20         2,538,449          8.52         41.54       134,321,167         3,847,643          2.86        11,871,344          8.84        1,532,794              1.14            161,727     53
                              775,434            23.55       165.43           587,777         17.85         87.08        12,268,470         1,786,942         14.57           205,156          1.67            1,755              0.01          1,794,578     54
                               81,800             6.17        43.31            58,120          4.38         21.37         3,982,124         1,297,602         32.59           847,434         21.28              -                 -              749,869     55

                             220,330             15.79       110.94           209,638         15.03         73.31         4,181,482           813,833         19.46            24,822          0.59                -              -               313,560     56
                             117,766             12.39        87.06           126,524         13.32         64.96         2,207,825           568,451         25.75           199,569          9.04                -              -                17,617     57
                             225,635              6.98        49.06         1,377,375         42.64        208.00         8,683,367         2,709,090         31.20           337,095          3.88                -              -               120,155     58
                             113,634             10.91        76.66           327,489         31.45        153.44         3,268,260           824,199         25.22            97,849          2.99                -              -                23,095     59
                             323,725              3.54        24.88           919,739         10.06         49.09        16,199,615         5,991,740         36.99         2,195,761         13.55                -              -               952,038     60

                             255,836             16.49       115.80           68,338           4.40         21.48         3,518,144         1,122,351         31.90          217,356           6.18            3,679              0.10             39,849     61
                             316,010             17.70       124.30          210,857          11.81         57.60         5,820,590           900,121         15.46          353,715           6.08              -                 -                6,277     62
                             197,084             14.73       103.46          397,045          29.67        144.75         5,967,809         2,782,083         46.62           16,080           0.27          162,451              2.72            102,635     63
                             172,974             12.91        90.66          304,829          22.75        110.96         5,132,778         1,203,670         23.45           91,009           1.77              -                 -            1,440,022     64
                              70,088              4.41        30.98          135,187           8.51         41.49         3,460,312         1,290,650         37.30          319,234           9.23              -                 -              807,990     65

                             320,718              9.46        66.48           700,003         20.66        100.78        10,637,436         1,783,853         16.77          254,041           2.39                -               -            2,205,432     66
                             234,834              9.71        68.23         1,271,520         52.60        256.58         6,691,047         1,915,577         28.63          302,626           4.52              2,548            0.04            587,407     67
                             127,745              6.56        46.09           654,360         33.61        163.96         4,127,786         1,465,645         35.51          158,297           3.83                -               -                8,045     68
                             274,327              4.37        30.73         1,224,186         19.52         95.22        13,359,841         3,785,017         28.33          498,102           3.73                -               -               81,028     69
                             431,141             15.34       107.75         1,037,897         36.93        180.14         6,624,689         1,485,257         22.42          215,188           3.25                -               -               11,837     70

                               94,142             4.38        30.75           122,513          5.70         27.79         3,745,857         1,465,572         39.13            88,655          2.37              -                 -              868,774     71
                              784,624            20.44       143.55           360,834          9.40         45.85        12,646,101         3,101,177         24.52           145,938          1.15              -                 -              722,261     72
                           11,054,000            28.57       200.67        11,070,000         28.61        139.56       215,461,000        20,554,000          9.54         8,177,000          3.80        1,246,000              0.58          1,436,000     73
                              197,381             5.78        40.58           415,702         12.17         59.35         9,253,914         3,164,607         34.20           506,458          5.47              -                 -               66,995     74
                              105,243            14.89       104.62           172,397         24.40        119.02         2,826,346           720,900         25.51            51,611          1.83              -                 -               34,699     75

                              104,317            10.65        74.79           184,173         18.80         91.70         6,037,231         2,558,926         42.39            83,737          1.39                -               -            1,502,229     76
                            1,116,555            12.01        84.34           464,572          5.00         24.37        44,788,751         5,827,053         13.01         4,408,823          9.84             50,129            0.11          4,062,393     77
                              253,550            11.57        81.30           555,227         25.35        123.65         7,094,460         2,403,922         33.88           297,203          4.19                -               -              117,839     78
                              636,450             8.38        58.85         1,949,317         25.66        125.18        16,913,450         5,308,754         31.39         1,715,889         10.15                -               -              397,929     79
                              106,385             3.61        25.38           225,899          7.67         37.43         5,771,652         2,608,899         45.20           259,420          4.49                -               -              223,801     80

                               75,597             3.11        21.85           234,250          9.64         47.03         5,199,368         2,174,405         41.82           157,940          3.04            2,593              0.05            359,149     81
                              476,837            11.48        80.64         1,355,433         32.63        159.19        10,931,133         2,594,888         23.74           278,580          2.55            7,302              0.07            115,096     82
                              289,184             9.01        63.30           363,639         11.33         55.28         8,543,465         3,091,291         36.18         1,218,897         14.27            1,575              0.02            317,475     83
                              121,983             6.55        46.02           584,812         31.41        153.21         6,211,650         2,309,134         37.17           198,060          3.19           36,973              0.60            442,432     84
                            3,019,579            24.79       174.13         2,812,688         23.09        112.64        49,679,205         5,403,230         10.88         2,167,104          4.36          564,304              1.14          2,776,030     85

                            4,189,047            33.27       233.73           834,701          6.63         32.34        60,583,975         8,153,379         13.46         3,930,082          6.49          561,365              0.93            599,256     86
                              117,962            16.47       115.66           112,349         15.68         76.50         2,347,777           633,425         26.98            99,226          4.23              -                 -               27,826     87
                              227,414            18.62       130.78           250,799         20.53        100.16         4,969,462         1,344,682         27.06            93,803          1.89           20,801              0.42             45,850     88
                              170,243             3.82        26.85         1,000,497         22.46        109.58        15,625,886         5,017,500         32.11         1,068,189          6.84            2,080              0.01            538,198     89
                              489,918            13.43        94.35         1,942,998         53.27        259.88         9,768,802         2,489,325         25.48           190,389          1.95            3,605              0.04          1,159,063     90

                              327,184             6.01        42.21            61,641          1.13          5.52        11,684,806         4,058,215         34.73          137,965           1.18            1,827              0.02            414,762     91
                              108,649             6.20        43.57           368,335         21.03        102.58         8,372,681         1,919,148         22.92          182,067           2.17              -                 -            2,645,649     92
                              240,400             5.77        40.55           395,166          9.49         46.30        10,464,301         4,627,789         44.22          922,492           8.82            3,045              0.03            598,806     93
                              158,741             5.66        39.78           435,785         15.55         75.84         7,149,141         2,351,915         32.90          569,425           7.96              -                 -               43,809     94
                            1,008,178            15.28       107.36         4,434,348         67.22        327.93        30,974,411         4,919,350         15.88          439,259           1.42          106,157              0.34            653,427     95

                     $     77,490,268      $     14.24       100.00   $   111,579,683   $     20.50        100.00   $ 2,309,706,407   $   285,632,432         12.37    $ 101,856,730           4.41    $ 14,190,969               0.61   $     90,012,648     95




                                                                                                                                                                                                                                                                   73
                                                                                                                                                                                                                         COMPARATIVE
                                                                                                                                                                                                                        PUBLIC SAFETY
                                                                                                                                                                                                                      For the Year Ended


                                            Law Enforcement and Traffic Control                            Fire and Rescue Services                                              Correction and Detention

                                                                                                                                                                                                    Reported Elements (Memo Only)
                                                                                  (Memo Only)                                                                                                                 City/County
                                                                Percent                                                            Percent                                     Percent                          Operated       Probation
 No.               Locality        Amount        Per Capita    of Average           Sheriff           Amount         Per Capita   of Average       Amount        Per Capita   of Average       Sheriff         Institutions      Office

          Town of:
      1     Abingdon           $     1,972,789   $   253.57         84.47    $                -   $       262,937    $    33.80       104.46   $          -      $      -           -      $           -     $         -     $        -
      2     Ashland                  2,158,465       326.10        108.63                     -            29,806          4.50        13.92          250,029         37.77      505.51                -           250,029            -
      3     Big Stone Gap            1,625,678       334.78        111.52                     -           112,732         23.21        71.76              -             -           -                  -               -              -
      4     Blacksburg               6,818,490       172.30         57.40                     -         1,088,745         27.51        85.04              -             -           -                  -               -              -
      5     Blackstone               1,028,173       279.77         93.20                     -           129,199         35.16       108.66              -             -           -                  -               -              -

      6     Bluefield                1,419,535       279.55         93.12                     -           226,641         44.63       137.95                -           -           -                  -               -              -
      7     Bridgewater                685,916       131.83         43.92                     -            30,950          5.95        18.39                -           -           -                  -               -              -
      8     Chincoteague               727,603       168.54         56.14                     -           194,202         44.99       139.05                -           -           -                  -               -              -
      9     Christiansburg           5,640,772       332.85        110.88                     -         1,262,029         74.47       230.18                -           -           -                  -               -              -
     10     Clifton Forge              648,805       151.27         50.39                     -           167,788         39.12       120.92                -           -           -                  -               -              -

     11     Colonial Beach           1,021,111       316.33        105.38                     -            87,906         27.23        84.17               -            -           -                  -               -              -
     12     Culpeper                 3,067,488       317.41        105.74                     -               -             -            -                 -            -           -                  -               -              -
     13     Dumfries                 1,482,723       300.33        100.05                     -               -             -            -                 -            -           -                  -               -              -
     14     Farmville                2,293,581       335.07        111.62                     -           383,869         56.08       173.34         1,972,282       288.13    3,855.94                -               -              -
     15     Front Royal              3,802,769       279.84         93.22                     -               -             -            -                 -            -           -                  -               -              -

     16     Herndon                  9,051,305       417.98        139.24                     -            59,744          2.76         8.53                -           -           -                  -               -              -
     17     Leesburg                11,080,383       391.38        130.38                     -           608,730         21.50        66.46                -           -           -                  -               -              -
     18     Luray                    1,034,763       212.43         70.77                     -               -             -            -                  -           -           -                  -               -              -
     19     Marion                   1,295,752       204.09         67.99                     -            38,347          6.04        18.67                -           -           -                  -               -              -
     20     Orange                   1,125,161       272.90         90.91                     -            81,375         19.74        61.00                -           -           -                  -               -              -

     21     Pulaski                  2,048,999       216.30         72.05                     -           705,936         74.52       230.34                -           -           -                  -               -              -
     22     Purcellville             1,516,597       423.16        140.96                     -            89,888         25.08        77.52                -           -           -                  -               -              -
     23     Richlands                1,851,264       446.73        148.82                     -           895,856        216.18       668.19                -           -           -                  -               -              -
     24     Rocky Mount              1,375,046       338.18        112.65                     -            95,922         23.59        72.92                -           -           -                  -               -              -
     25     Smithfield               2,218,320       350.78        116.85                     -           191,563         30.29        93.63                -           -           -                  -               -              -

     26     South Boston             1,973,786       232.46         77.44                     -           572,290         67.40       208.33                -           -           -                  -               -              -
     27     South Hill               1,613,716       366.50        122.09                     -           381,840         86.72       268.05                -           -           -                  -               -              -
     28     Strasburg                1,655,517       412.13        137.29                     -            75,000         18.67        57.71                -           -           -                  -               -              -
     29     Tazewell                   980,164       233.04         77.63                     -            87,983         20.92        64.66                -           -           -                  -               -              -
     30     Vienna                   5,882,847       407.03        135.59                     -            51,787          3.58        11.08                -           -           -                  -               -              -

     31     Vinton                   2,303,521       296.01         98.61                     -           809,378        104.01       321.47                -           -           -                  -               -              -
     32     Warrenton                2,358,346       353.58        117.78                     -           191,511         28.71        88.75                -           -           -                  -               -              -
     33     West Point                 830,031       289.61         96.48                     -           100,000         34.89       107.85                -           -           -                  -               -              -
     34     Wise                     1,022,038       313.99        104.60                     -           125,055         38.42       118.75                -           -           -                  -               -              -
     35     Woodstock                1,436,671       363.53        121.10                     -            43,889         11.11        34.33                -           -           -                  -               -              -
     36     Wytheville               2,229,162       285.64         95.15                     -           438,878         56.24       173.82                -           -           -                  -               -              -

     36                Total   $    89,277,287   $   300.19        100.00    $                -   $     9,621,776    $    32.35       100.00   $     2,222,311   $     7.47      100.00    $           -     $     250,029   $        -

 170             Grand Total   $ 1,620,699,107   $   198.13                  $      303,556,853   $ 1,187,672,262    $   145.19                $   884,828,038   $ 108.17                  $   348,871,105   $ 440,099,538   $ 28,376,223




74
   COMPARATIVE       REPORT                                                                                                                                                                                                                                   EXHIBIT C-3
  PUBLIC SAFETY      EXPENDITURES BY ACTIVITY                                                                                                                                                                                                                 PAGE 4 of 4
For the Year Ended   June 30, 2010
                                                                                                                                                                                    Source of Funds for Expenditures

                                        Inspections                                       Other Protection                                                                                        Federal Categorical

                                                                                                                                             Commonwealth Categorical Aid         Federal Pass-Through              Direct Federal Aid
                                                                                                                                                                                                                                                         Local
                                                            Percent                                            Percent                                          Percent of                      Percent of                       Percent of            Charges
                         Amount            Per Capita      of Average        Amount            Per Capita     of Average        Total            Amount        Expenditures       Amount       Expenditures       Amount        Expenditures         for Services    No.


                     $       131,697       $     16.93          90.98    $            -       $       -              -     $     2,367,423   $       94,468           3.99    $         -              -      $         -                  -     $            -        1
                                 -                 -              -                   -               -              -           2,438,300          319,247          13.09           35,622           1.46           15,728               0.65             90,848      2
                              50,773             10.46          56.20                 -               -              -           1,789,183           93,562           5.23              -              -            255,112              14.26             74,333      3
                                 -                 -              -                   -               -              -           7,907,235          109,183           1.38          173,111           2.19              -                  -              668,104      4
                                 -                 -              -                   -               -              -           1,157,372          317,156          27.40           46,051           3.98              -                  -              522,854      5

                              43,924              8.65          46.49               -                 -              -           1,690,100          193,807          11.47          200,000          11.83              -                  -               42,000      6
                                 -                 -              -                 -                 -              -             716,866              -              -                500           0.07              -                  -                  -        7
                                 -                 -              -                 -                 -              -             921,805          134,623          14.60           10,489           1.14              -                  -               14,800      8
                             353,167             20.84         112.00               -                 -              -           7,255,968          638,044           8.79           31,806           0.44          810,657              11.17                -        9
                              (1,346)            (0.31)         (1.69)           52,841             12.32          51.23           868,088          210,577          24.26              -              -                -                  -               68,152     10

                                 -                 -              -              38,628             11.97          49.76         1,147,645          103,209           8.99              -              -                -                  -                  -       11
                                 -                 -              -             199,359             20.63          85.78         3,266,847           26,662           0.82              -              -                -                  -                  -       12
                                 -                 -              -                 -                 -              -           1,482,723          159,659          10.77           14,206           0.96              -                  -                  -       13
                             117,139             17.11          91.98           827,551            120.90         502.70         5,594,422          308,736           5.52           44,863           0.80        1,943,759              34.74            230,681     14
                                 -                 -              -                 -                 -              -           3,802,769              -              -                -              -                -                  -                  -       15

                             438,849             20.27         108.92               -                 -              -           9,549,898           59,744           0.63          292,287           3.06             62,096             0.65                -       16
                                 -                 -              -                 -                 -              -          11,689,113          947,786           8.11          209,498           1.79              2,943             0.03              5,868     17
                                 -                 -              -              39,020              8.01          33.31         1,073,783          135,246          12.60           37,763           3.52              2,907             0.27                -       18
                                 -                 -              -                 -                 -              -           1,334,099          218,107          16.35               28           0.00             73,245             5.49                -       19
                                 -                 -              -                 -                 -              -           1,206,536           11,375           0.94            5,739           0.48                -                -                  -       20

                             270,914             28.60         153.71               -                 -              -           3,025,849          291,364           9.63           69,939           2.31                -                -               52,574     21
                                 -                 -              -                 -                 -              -           1,606,485          122,618           7.63          110,382           6.87              3,925             0.24                -       22
                                 -                 -              -                 -                 -              -           2,747,120           17,307           0.63          160,172           5.83                -                -              844,371     23
                                 -                 -              -                 -                 -              -           1,470,968          417,547          28.39              -              -                  -                -                5,149     24
                                 -                 -              -             178,709             28.26         117.50         2,588,592          202,325           7.82              499           0.02                -                -              162,338     25

                              87,057             10.25          55.11           189,130             22.27          92.62         2,822,263          545,720          19.34           30,472           1.08                -                -                  -       26
                             133,563             30.33         163.04               -                 -              -           2,129,119          142,433           6.69           11,647           0.55                -                -                  -       27
                                 -                 -              -                 -                 -              -           1,730,517           11,082           0.64              -              -                  -                -                  -       28
                                 -                 -              -                 -                 -              -           1,068,147              -              -                -              -                  -                -                  -       29
                                 -                 -              -              85,757              5.93          24.67         6,020,391          490,153           8.14          473,564           7.87                -                -               25,765     30

                                 -                 -              -              92,734             11.92          49.55         3,205,633          417,031          13.01              -              -                  -                -              184,611     31
                             227,376             34.09         183.22               -                 -              -           2,777,233          421,688          15.18            3,264           0.12                -                -                  -       32
                              65,198             22.75         122.27               -                 -              -             995,229          207,167          20.82           63,990           6.43                -                -                  -       33
                                 -                 -              -                 -                 -              -           1,147,093           50,323           4.39          104,237           9.09                -                -                  -       34
                                 -                 -              -                 -                 -              -           1,480,560          118,591           8.01            6,414           0.43                -                -                  -       35
                              75,449              9.67          51.96            69,985              8.97          37.29         2,813,474          278,512           9.90           16,796           0.60                -                -               35,753     36

                     $      1,993,760      $     18.61 *       100.00    $     1,773,714      $     24.05 *       100.00   $   104,888,848   $     7,815,052          7.45    $    2,153,339          2.05    $   3,170,372               3.02   $      3,028,201     36

                     $    125,291,399      $     15.32                   $   158,083,564      $     19.33                  $ 3,976,574,370   $   468,357,409         11.78    $ 155,350,997           3.91    $ 36,878,303                0.93   $ 162,692,826       170




                                                                                                                                                                                                                                                                           75
                                                                                                                                                                                                        COMPARATIVE
                                                                                                                                                                                                       PUBLIC WORKS
                                                                                                                                                                                                     For the Year Ended



                                          Maintenance of Highways,                                                                                            Maintenance of General
                                       Streets, Bridges, and Sidewalks                              Sanitation and Waste Removal                              Buildings and Grounds

                                                                          Percent                                                   Percent                                             Percent
No.               Locality       Amount               Per Capita         of Average        Amount                Per Capita        of Average        Amount              Per Capita    of Average           Total

      City of:
  1     Alexandria           $     26,883,881     $        189.67             125.88   $      8,217,909      $         57.98             59.65   $      9,142,652    $         64.50        125.86    $       44,244,442
  2     Bedford                     1,172,367              192.71             127.90            898,627               147.72            151.98            952,622             156.59        305.55             3,023,616
  3     Bristol                     3,255,482              182.96             121.42          6,272,341               352.51            362.69            308,296              17.33         33.81             9,836,119
  4     Buena Vista                   994,098              151.70             100.68            410,957                62.71             64.53            242,317              36.98         72.15             1,647,372
  5     Charlottesville             8,920,461              221.26             146.84          2,239,094                55.54             57.14          1,424,400              35.33         68.94            12,583,955

  6     Chesapeake                 23,887,957              108.60              72.08         30,541,115               138.85            142.86          6,972,107              31.70         61.85            61,401,179
  7     Colonial Heights            2,879,647              163.26             108.35          1,555,679                88.20             90.75            515,473              29.22         57.02             4,950,799
  8     Covington                   1,409,883              236.68             157.08            716,692               120.31            123.79            570,334              95.74        186.82             2,696,909
  9     Danville                    8,108,852              179.27             118.98          3,836,334                84.81             87.27          3,185,079              70.42        137.40            15,130,265
 10     Emporia                       914,997              156.12             103.61            841,480               143.57            147.72            509,901              87.00        169.76             2,266,378

 11     Fairfax                     6,706,859              271.52             180.20          2,306,624                93.38             96.08          2,692,436             109.00        212.68            11,705,919
 12     Falls Church                2,827,806              241.46             160.25          1,044,553                89.19             91.77            752,091              64.22        125.31             4,624,450
 13     Franklin                    1,962,052              234.63             155.72          1,446,575               172.99            177.99            845,355             101.09        197.26             4,253,982
 14     Fredericksburg              4,025,923              175.79             116.67          3,994,066               174.40            179.44          1,884,945              82.31        160.60             9,904,934
 15     Galax                         986,140              145.06              96.27          1,216,246               178.91            184.08            358,779              52.78        102.98             2,561,165

 16     Hampton                    21,486,423              148.44              98.52         11,443,678                79.06             81.34          4,796,548              33.14         64.66            37,726,649
 17     Harrisonburg               13,589,025              289.77             192.31          3,419,517                72.92             75.02            303,164               6.46         12.61            17,311,706
 18     Hopewell                    4,217,768              180.82             120.00          2,225,524                95.41             98.17             17,097               0.73          1.43             6,460,389
 19     Lexington                   1,394,118              191.44             127.06            902,279               123.90            127.48            387,777              53.25        103.90             2,684,174
 20     Lynchburg                  11,628,868              160.68             106.64          7,430,694               102.67            105.64          3,925,264              54.24        105.83            22,984,826

 21     Manassas                    5,875,515              162.25             107.68          2,868,737                79.22             81.51            473,826              13.08         25.53             9,218,078
 22     Manassas Park                 767,957               54.75              36.34                -                    -                 -            1,181,309              84.22        164.33             1,949,266
 23     Martinsville                3,222,819              217.15             144.12            623,522                42.01             43.23            809,084              54.52        106.37             4,655,425
 24     Newport News               18,170,091               99.51              66.04         10,780,952                59.04             60.75          9,575,216              52.44        102.33            38,526,259
 25     Norfolk                    44,192,092              185.87             123.35         27,594,607               116.06            119.41         17,859,660              75.12        146.57            89,646,359

 26     Norton                      1,380,754              340.59             226.04            471,054               116.19            119.55            207,685              51.23         99.96             2,059,493
 27     Petersburg                  3,513,156              115.14              76.41          2,209,863                72.42             74.52          5,435,689             178.14        347.60            11,158,708
 28     Poquoson                    1,087,754               91.55              60.76            790,460                66.53             68.45            355,570              29.93         58.40             2,233,784
 29     Portsmouth                  6,793,838               69.24              45.95         15,934,633               162.39            167.09          6,293,010              64.13        125.14            29,021,481
 30     Radford                     1,929,974              127.46              84.59          1,235,223                81.58             83.93            584,809              38.62         75.36             3,750,006

 31     Richmond                   38,494,125              194.31             128.96         18,083,471                91.28             93.92          6,451,759              32.57         63.55            63,029,355
 32     Roanoke                     9,961,948              106.77              70.86          8,707,553                93.32             96.02          6,412,844              68.73        134.11            25,082,345
 33     Salem                       4,979,157              197.88             131.32          5,506,225               218.82            225.14          1,142,697              45.41         88.61            11,628,079
 34     Staunton                    3,896,992              166.02             110.18          2,682,550               114.28            117.58          1,529,301              65.15        127.12             8,108,843
 35     Suffolk                    20,331,782              244.94             162.56          6,745,788                81.27             83.62          4,192,058              50.50         98.54            31,269,628

 36     Virginia Beach             42,256,348               97.27              64.56         38,014,937                87.51             90.04         18,783,822              43.24         84.37            99,055,107
 37     Waynesboro                  4,232,241              204.34             135.61          2,138,858               103.27            106.25          1,332,135              64.32        125.50             7,703,234
 38     Williamsburg                1,160,619               85.52              56.75            657,049                48.41             49.81          1,262,535              93.03        181.52             3,080,203
 39     Winchester                  8,078,189              306.19             203.21          1,094,496                41.49             42.68          1,353,177              51.29        100.08            10,525,862

 39                 Total    $    367,577,958     $        150.68             100.00   $    237,099,962      $         97.19            100.00   $    125,022,823    $         51.25        100.00    $      729,700,743




78
 REPORT                                                                                                                                                                 EXHIBIT C-4
 EXPENDITURES BY ACTIVITY                                                                                                                                               PAGE 1 of 4
June 30, 2010

                                                        Source of Expenditures                                                                        Memo Only

                                                                    Federal Categorical                                                            Expenditures Made
                                                                                                                                                     on Behalf of the
    Commonwealth Categorical Aid           Federal Pass-Through                           Direct Federal Aid                                        Local Government
                       Percent of                           Percent of                                    Percent of         Local Charges
     Amount          Expenditures        Amount           Expenditures                Amount             Expenditures         for Services               State                No.


$       6,392,772            14.45   $      1,881,950                 4.25       $             140                0.00   $         8,630,770   $              1,460,451             1
        1,111,978            36.78                -                    -                       -                   -               1,093,554                        822             2
        5,072,657            51.57                -                    -                    53,483                0.54             4,915,758                        769             3
          978,732            59.41                -                    -                       -                   -                 588,532                        -               4
        3,288,834            26.14                -                    -                       -                   -               1,028,943                        -               5

       27,540,748            44.85                -                    -                        -                  -               2,693,806                  1,746,960          6
        2,108,763            42.59                -                    -                        -                  -               1,094,925                     14,961          7
          858,382            31.83                -                    -                        -                  -                 659,762                      6,659          8
        8,577,381            56.69                -                    -                        -                  -               3,470,492                      2,463          9
          938,617            41.41                -                    -                        -                  -                 675,676                      8,352         10

        2,120,166            18.11               -                     -                        -                  -                     -                        76,650        11
          938,547            20.30            37,539                  0.81                      -                  -                  28,913                         -          12
        1,361,711            32.01               -                     -                        -                  -               1,444,307                          13        13
        2,189,403            22.10               -                     -                        -                  -               2,363,514                       7,044        14
        1,519,010            59.31               -                     -                        -                  -               1,141,921                         335        15

       12,561,396            33.30            775,713                 2.06                     -                   -              15,282,296                  3,086,015         16
        5,696,987            32.91          1,350,962                 7.80                  12,000                0.07             4,152,698                     17,073         17
        3,198,592            49.51                -                    -                       -                   -               2,100,350                        135         18
          602,826            22.46                -                    -                       -                   -                 383,895                        -           19
        9,185,428            39.96             24,387                 0.11                     -                   -               4,964,272                    311,899         20

        3,136,284            34.02           130,838                  1.42                     -                   -               2,911,762                        769         21
          608,268            31.20               -                     -                       -                   -                     -                          -           22
        2,657,914            57.09            63,950                  1.37                     -                   -               1,567,366                        798         23
       13,594,392            35.29               -                     -                    55,474                0.14            13,842,071                  7,708,569         24
       21,744,515            24.26           758,509                  0.85                     -                   -              35,540,092                  7,951,187         25

          763,894            37.09                -                    -                        -                  -                 363,217                       2,575        26
        4,565,451            40.91                -                    -                        -                  -               1,741,573                       2,285        27
          840,000            37.60                -                    -                        -                  -                 806,518                         -          28
        9,994,911            34.44                -                    -                  4,085,865              14.08            20,276,180                     951,843        29
        1,775,104            47.34                -                    -                        -                  -               1,229,517                         -          30

       21,830,900            34.64         15,457,760                24.52                     -                   -              26,477,418                     475,522        31
       11,205,469            44.67                -                    -                   552,099                2.20             2,276,910                     222,770        32
        3,292,763            28.32                -                    -                       -                   -               3,232,567                       1,257        33
        3,218,239            39.69                -                    -                       -                   -               2,164,670                         -          34
       18,117,913            57.94                -                    -                       -                   -               5,020,154                     165,859        35

       37,888,784            38.25               -                     -                        -                  -              39,945,260                     378,535        36
        2,842,184            36.90               -                     -                        -                  -               1,818,219                      23,868        37
        1,381,175            44.84               -                     -                        -                  -                     -                         1,036        38
        2,469,041            23.46            25,471                  0.24                      -                  -                  90,401                         -          39

$     258,170,131            35.38   $     20,507,079                 2.81       $        4,759,061               0.65   $       216,018,279   $             24,627,473         39




                                                                                                                                                                                        79
                                                                                                                                                                                                         COMPARATIVE
                                                                                                                                                                                                        PUBLIC WORKS
                                                                                                                                                                                                      For the Year Ended


                                           Maintenance of Highways,                                                                                            Maintenance of General
                                        Streets, Bridges, and Sidewalks                              Sanitation and Waste Removal                              Buildings and Grounds

                                                                           Percent                                                   Percent                                             Percent
No.                Locality       Amount               Per Capita         of Average        Amount                Per Capita        of Average        Amount              Per Capita    of Average           Total

      County of:
  1     Accomack              $        133,250     $          3.37              11.42   $      4,996,580      $        126.24            234.84   $       834,040     $         21.07         57.57    $        5,963,870
  2     Albemarle                    4,155,439               43.63             148.00            414,106                 4.35              8.09               -                   -             -               4,569,545
  3     Alleghany                          -                   -                  -            1,969,748               116.66            217.01           923,260               54.68        149.39             2,893,008
  4     Amelia                           4,889                0.37               1.26            244,021                18.56             34.53           596,927               45.40        124.04               845,837
  5     Amherst                         38,370                1.17               3.96          1,345,271                40.97             76.21           671,633               20.45         55.88             2,055,274

  6    Appomattox                          -                   -                  -            1,228,760                83.88            156.03            469,118              32.02         87.49             1,697,878
  7    Arlington                    52,070,958              245.57             833.07         15,144,171                71.42            132.86          8,388,742              39.56        108.09            75,603,871
  8    Augusta                         151,170                2.10               7.11          1,709,165                23.70             44.09          1,223,548              16.97         46.35             3,083,883
  9    Bath                                -                   -                  -              920,086               193.89            360.68            199,580              42.06        114.90             1,119,666
 10    Bedford                             -                   -                  -            4,934,882                73.81            137.31          1,380,977              20.66         56.43             6,315,859

 11    Bland                            2,789                 0.39               1.33          1,196,966               168.08            312.66            382,058              53.65        146.57             1,581,813
 12    Botetourt                          -                    -                  -            1,062,332                31.90             59.35            676,281              20.31         55.48             1,738,613
 13    Brunswick                       25,001                 1.35               4.58            696,098                37.62             69.98            480,606              25.97         70.96             1,201,705
 14    Buchanan                       642,870                26.14              88.68          3,307,051               134.48            250.16          1,267,357              51.54        140.80             5,217,278
 15    Buckingham                       4,297                 0.26               0.87            801,985                47.70             88.73            471,453              28.04         76.60             1,277,735

 16    Campbell                        32,089                 0.60               2.04          3,565,245                66.97            124.58          1,451,648              27.27         74.50             5,048,982
 17    Caroline                       243,095                 8.61              29.20          1,526,146                54.03            100.51          1,192,839              42.23        115.38             2,962,080
 18    Carroll                            -                    -                  -              609,101                20.10             37.39            940,098              31.03         84.77             1,549,199
 19    Charles City                       -                    -                  -              335,300                47.95             89.20            721,480             103.18        281.90             1,056,780
 20    Charlotte                          -                    -                  -              856,156                67.56            125.68            391,015              30.86         84.30             1,247,171

 21    Chesterfield                  6,989,756               22.72              77.09          5,765,503                18.74             34.87          5,779,513              18.79         51.33            18,534,772
 22    Clarke                              -                   -                  -              231,827                16.02             29.80            564,330              39.00        106.54               796,157
 23    Craig                               -                   -                  -              361,939                69.46            129.21            101,459              19.47         53.20               463,398
 24    Culpeper                            -                   -                  -            2,222,198                46.36             86.23          1,080,074              22.53         61.55             3,302,272
 25    Cumberland                          -                   -                  -              692,267                69.26            128.84            659,465              65.98        180.25             1,351,732

 26    Dickenson                       105,084                6.38              21.63          1,837,713               111.52            207.45            608,954              36.95        100.96             2,551,751
 27    Dinwiddie                        38,104                1.40               4.75          1,486,715                54.64            101.64          1,557,779              57.25        156.41             3,082,598
 28    Essex                               -                   -                  -              716,863                65.15            121.20            480,219              43.64        119.24             1,197,082
 29    Fairfax                      28,532,834               27.53              93.39         90,503,958                87.32            162.43         50,028,453              48.27        131.87           169,065,245
 30    Fauquier                            -                   -                  -            7,728,874               114.16            212.36          5,655,624              83.54        228.22            13,384,498

 31    Floyd                              -                    -                  -            1,177,625                76.38            142.08            503,679              32.67         89.25             1,681,304
 32    Fluvanna                           -                    -                  -              202,461                 7.60             14.13          1,219,419              45.75        125.00             1,421,880
 33    Franklin                           210                 0.00               0.01          2,062,110                38.58             71.77          1,231,629              23.04         62.95             3,293,949
 34    Frederick                      487,495                 6.47              21.95          6,713,932                89.11            165.77          1,508,260              20.02         54.69             8,709,687
 35    Giles                              -                    -                  -               62,846                 3.77              7.02            491,721              29.54         80.69               554,567

 36    Gloucester                     238,021                 6.49              22.03              5,101                 0.14              0.26          1,623,043              44.29        121.00             1,866,165
 37    Goochland                      111,669                 5.21              17.67          1,100,686                51.34             95.50            982,212              45.81        125.16             2,194,567
 38    Grayson                            -                    -                  -            1,576,565                97.06            180.55            349,815              21.54         58.84             1,926,380
 39    Greene                             -                    -                  -                  -                    -                 -                  -                  -             -                     -
 40    Greensville                     27,095                 2.18               7.38          1,476,944               118.63            220.67            854,279              68.61        187.46             2,358,318

 41    Halifax                             -                   -                  -            2,359,784                65.40            121.66          1,034,745              28.68         78.35             3,394,529
 42    Hanover                       1,931,408               19.58              66.43          3,688,675                37.40             69.57          1,773,408              17.98         49.13             7,393,491
 43    Henrico                      36,670,950              123.68             419.57         10,964,358                36.98             68.79          8,881,582              29.96         81.84            56,516,890
 44    Henry                            47,636                0.89               3.00          1,496,132                27.81             51.74          1,603,648              29.81         81.44             3,147,416
 45    Highland                         11,069                4.87              16.52            256,381               112.82            209.87             81,551              35.89         98.04               349,001

 46    Isle of Wight                      -                    -                  -                  -                    -                 -                  -                  -             -                     -
 47    James City                         -                    -                  -            1,793,935                28.16             52.39          4,372,233              68.64        187.53             6,166,168
 48    King & Queen                       -                    -                  -              450,498                67.49            125.54            253,966              38.05        103.94               704,464
 49    King George                    102,782                 4.30              14.59             43,944                 1.84              3.42            894,878              37.46        102.33             1,041,604
 50    King William                       -                    -                  -            1,023,980                63.27            117.70            540,384              33.39         91.22             1,564,364



80
 REPORT                                                                                                                                                                 EXHIBIT C-4
 EXPENDITURES BY ACTIVITY                                                                                                                                               PAGE 2 of 4
June 30, 2010
                                                       Source of Expenditures                                                                         Memo Only

                                                                   Federal Categorical                                                             Expenditures Made
                                                                                                                                                     on Behalf of the
    Commonwealth Categorical Aid           Federal Pass-Through                          Direct Federal Aid                                         Local Government
                       Percent of                           Percent of                                   Percent of          Local Charges
     Amount          Expenditures        Amount           Expenditures               Amount             Expenditures          for Services               State                No.


$        102,957              1.73   $       423,843                 7.11       $             -                   -      $         2,759,197   $              6,308,694             1
             -                 -              29,613                 0.65                     -                   -                      -                   11,005,683             2
          13,130              0.45               -                    -                       -                   -                  199,878                  3,671,983             3
             -                 -                 -                    -                       -                   -                1,234,071                  1,931,986             4
           8,893              0.43               -                    -                       -                   -                  508,756                  7,897,378             5

            7,125             0.42               -                    -                       -                   -                  271,686                  2,608,774          6
        7,250,811             9.59               -                    -                       -                   -               20,205,187                 10,101,640          7
           14,493             0.47               -                    -                       -                   -                1,149,190                 13,419,848          8
            5,125             0.46               -                    -                       -                   -                   61,751                  2,750,638          9
           51,374             0.81            80,871                 1.28                     -                   -                1,966,414                  8,218,211         10

            5,125             0.32            17,179                 1.09                     -                   -                1,115,739                  2,928,933         11
              -                -                 -                    -                       -                   -                  182,017                  7,851,140         12
            5,984             0.50               -                    -                       -                   -                1,289,832                  6,299,861         13
            7,324             0.14               -                    -                       -                   -                  557,736                  8,132,289         14
            5,755             0.45               -                    -                       -                   -                   30,717                  3,982,546         15

          13,358              0.26               -                    -                       -                   -                1,738,501                  7,139,293         16
             -                 -                 -                    -                       -                   -                   37,700                  6,530,672         17
           8,233              0.53               -                    -                       -                   -                  680,873                  9,403,384         18
             -                 -                 -                    -                       -                   -                2,511,114                  1,894,357         19
           9,125              0.73               -                    -                       -                   -                   10,058                  3,369,630         20

          34,752              0.19               -                    -                    28,020                0.15              1,938,469                 20,097,176         21
             -                 -                 -                    -                       -                   -                      -                    2,685,322         22
           6,125              1.32               -                    -                       -                   -                    5,542                  1,785,840         23
             -                 -                 -                    -                       -                   -                1,203,705                  4,942,342         24
           5,125              0.38               -                    -                       -                   -                  500,000                  2,175,050         25

           7,269              0.28             6,122                 0.24                     -                   -                  180,503                  7,527,776         26
           8,716              0.28               -                    -                       -                   -                  637,392                  7,833,728         27
             -                 -                 -                    -                       -                   -                    9,000                  2,015,681         28
          99,861              0.06           363,452                 0.21                 (97,298)              (0.06)           152,382,147                122,039,842         29
          23,158              0.17               -                    -                       -                   -                4,660,868                 17,922,911         30

           6,516              0.39               -                    -                       -                   -                  256,650                  3,642,642         31
           8,246              0.58               -                    -                       -                   -                   97,752                  1,705,153         32
          12,780              0.39               -                    -                       -                   -                  637,029                  9,825,631         33
          12,293              0.14               -                    -                       -                   -                5,144,925                 11,096,910         34
           8,138              1.47               -                    -                       -                   -                      -                    3,839,633         35

          12,552              0.67               -                    -                       -                   -                  256,838                  2,415,163         36
           5,637              0.26               -                    -                       -                   -                   25,833                  5,272,626         37
           6,428              0.33               -                    -                       -                   -                1,978,608                  7,391,084         38
             -                 -                 -                    -                       -                   -                      -                    1,712,430         39
             -                 -                 -                    -                       -                   -                  806,321                  2,005,952         40

              -                -                 -                    -                       -                   -                  450,537                  7,865,079         41
           15,048             0.20               -                    -                       -                   -                  501,724                  8,393,224         42
       29,576,733            52.33               -                    -                       -                   -               13,005,781                 27,233,154         43
           17,067             0.54               -                    -                       -                   -                   61,233                  9,651,644         44
            6,125             1.76               -                    -                       -                   -                  318,311                  2,837,954         45

             -                 -                 -                    -                       -                   -                      -                    9,474,840         46
          11,649              0.19               -                    -                       -                   -                  213,976                  5,848,204         47
           5,125              0.73               -                    -                       -                   -                3,948,959                  2,327,827         48
             -                 -                 -                    -                       -                   -                      666                  2,807,084         49
           6,629              0.42               -                    -                       -                   -                  130,839                  2,525,281         50



                                                                                                                                                                                        81
                                                                                                                                                                                                        COMPARATIVE
                                                                                                                                                                                                       PUBLIC WORKS
                                                                                                                                                                                                     For the Year Ended


                                          Maintenance of Highways,                                                                                            Maintenance of General
                                       Streets, Bridges, and Sidewalks                              Sanitation and Waste Removal                              Buildings and Grounds

                                                                          Percent                                                   Percent                                             Percent
No.               Locality       Amount               Per Capita         of Average        Amount                Per Capita        of Average        Amount              Per Capita    of Average           Total

      County of:
 51     Lancaster            $            -       $           -                  -     $        898,116      $         76.17            141.70   $        173,399    $         14.71         40.18    $        1,071,515
 52     Lee                           165,785                6.48              21.97          1,574,800                61.53            114.45            263,545              10.30         28.13             2,004,130
 53     Loudoun                    20,794,804               69.75             236.63          4,076,262                13.67             25.44         11,583,574              38.86        106.16            36,454,640
 54     Louisa                            -                   -                  -            1,256,662                38.17             71.00          2,496,174              75.81        207.12             3,752,836
 55     Lunenburg                         -                   -                  -              813,817                61.34            114.10            255,233              19.24         52.56             1,069,050

 56    Madison                           -                    -                  -              655,525                46.99             87.41            557,716              39.98        109.22             1,213,241
 57    Mathews                        61,176                 6.44              21.84            562,641                59.22            110.16            567,942              59.78        163.31             1,191,759
 58    Mecklenburg                       -                    -                  -            1,620,354                50.16             93.31            656,669              20.33         55.54             2,277,023
 59    Middlesex                         -                    -                  -              621,684                59.71            111.08            457,724              43.96        120.11             1,079,408
 60    Montgomery                        -                    -                  -            3,521,478                38.53             71.67          1,922,854              21.04         57.48             5,444,332

 61    Nelson                            -                    -                  -            1,135,947                73.20            136.17           448,395               28.89         78.94             1,584,342
 62    New Kent                          -                    -                  -              900,194                50.41             93.77           748,717               41.93        114.55             1,648,911
 63    Northampton                       -                    -                  -            1,244,793                93.03            173.06           480,289               35.90         98.07             1,725,082
 64    Northumberland                 20,721                 1.55               5.25            963,596                71.90            133.75           194,349               14.50         39.62             1,178,666
 65    Nottoway                          -                    -                  -            1,766,204               111.13            206.73           232,513               14.63         39.97             1,998,717

 66    Orange                            -                    -                  -            2,246,930                66.31            123.35            695,733              20.53         56.09             2,942,663
 67    Page                              -                    -                  -            1,171,639                48.47             90.16            279,822              11.58         31.62             1,451,461
 68    Patrick                           -                    -                  -              646,284                33.20             61.75            546,028              28.05         76.62             1,192,312
 69    Pittsylvania                  153,117                 2.44               8.28          2,037,379                32.49             60.43          1,449,269              23.11         63.14             3,639,765
 70    Powhatan                          -                    -                  -              695,631                24.75             46.04            975,336              34.70         94.81             1,670,967

 71    Prince Edward                      -                   -                  -            1,188,301                55.26            102.80            598,971              27.85         76.10             1,787,272
 72    Prince George                      -                   -                  -              299,541                 7.80             14.51          1,509,725              39.32        107.43             1,809,266
 73    Prince William               2,436,000                6.30              21.36         11,937,000                30.85             57.39         18,337,000              47.39        129.47            32,710,000
 74    Pulaski                            -                   -                  -            3,738,589               109.42            203.55            930,665              27.24         74.42             4,669,254
 75    Rappahannock                       -                   -                  -              697,627                98.73            183.65            452,214              64.00        174.84             1,149,841

 76    Richmond                         1,366                0.14               0.47            559,827                57.14            106.30            318,238              32.48         88.74               879,431
 77    Roanoke                            -                   -                  -            6,805,292                73.18            136.13          6,953,875              74.78        204.30            13,759,167
 78    Rockbridge                     115,821                5.29              17.94          2,654,147               121.16            225.39            513,350              23.43         64.02             3,283,318
 79    Rockingham                         -                   -                  -            3,834,427                50.48             93.90          1,374,600              18.10         49.44             5,209,027
 80    Russell                      1,964,876               66.74             226.39          2,750,756                93.43            173.80            775,800              26.35         71.99             5,491,432

 81    Scott                             -                    -                  -            1,900,853                78.23            145.53            402,892              16.58         45.30             2,303,745
 82    Shenandoah                        -                    -                  -            1,970,250                47.44             88.24            720,394              17.34         47.38             2,690,644
 83    Smyth                             -                    -                  -            1,720,427                53.61             99.73            695,573              21.67         59.22             2,416,000
 84    Southampton                    91,952                 4.94              16.75          2,416,611               129.79            241.43            453,953              24.38         66.61             2,962,516
 85    Spotsylvania                      -                    -                  -            3,742,111                30.72             57.15          2,810,254              23.07         63.03             6,552,365

 86    Stafford                           -                   -                  -            2,452,159                19.48             36.23          4,634,681              36.81        100.58             7,086,840
 87    Surry                              -                   -                  -              490,442                68.46            127.35            415,836              58.05        158.58               906,278
 88    Sussex                             -                   -                  -              134,058                10.98             20.42            540,407              44.24        120.87               674,465
 89    Tazewell                       197,836                4.44              15.07          2,252,290                50.57             94.07          2,898,685              65.08        177.81             5,348,811
 90    Warren                       1,255,438               34.42             116.77          2,628,247                72.06            134.05            453,944              12.45         34.00             4,337,629

 91    Washington                        -                    -                  -            1,949,070                35.80             66.60            872,176              16.02         43.77             2,821,246
 92    Westmoreland                  121,115                 6.91              23.46          1,825,540               104.22            193.88            898,871              51.32        140.20             2,845,526
 93    Wise                          181,109                 4.35              14.76          4,569,115               109.73            204.13          1,660,371              39.88        108.94             6,410,595
 94    Wythe                          93,317                 3.33              11.29          2,185,769                77.98            145.06            567,189              20.24         55.28             2,846,275
 95    York                              -                    -                  -            4,625,069                70.12            130.43          7,079,151             107.32        293.20            11,704,220

 95                 Total    $    160,452,763     $         29.48             100.00   $    292,604,438      $         53.76            100.00   $    199,233,078    $         36.60        100.00    $      652,290,279




82
 REPORT                                                                                                                                                                 EXHIBIT C-4
 EXPENDITURES BY ACTIVITY                                                                                                                                               PAGE 3 of 4
June 30, 2010
                                                        Source of Expenditures                                                                        Memo Only

                                                                    Federal Categorical                                                            Expenditures Made
                                                                                                                                                     on Behalf of the
    Commonwealth Categorical Aid           Federal Pass-Through                           Direct Federal Aid                                        Local Government
                       Percent of                           Percent of                                    Percent of         Local Charges
     Amount          Expenditures        Amount           Expenditures                Amount             Expenditures         for Services               State                No.


$             -                -     $           -                     -         $              -                  -     $             8,421   $              1,898,981         51
           16,537             0.83               -                     -                        -                  -                 126,982                  5,494,900         52
        1,726,245             4.74            34,586                  0.09                      -                  -               8,305,702                 31,361,429         53
            7,879             0.21               -                     -                        -                  -                 220,968                  6,328,628         54
            6,125             0.57               -                     -                        -                  -                 200,501                  3,347,271         55

           7,787              0.64                -                    -                        -                  -                 141,247                  1,985,774         56
             -                 -                  -                    -                        -                  -                 623,601                  1,264,695         57
          10,624              0.47                -                    -                        -                  -                 143,344                  4,967,613         58
           5,125              0.47                -                    -                        -                  -                 583,263                  9,520,619         59
          24,882              0.46                -                    -                        -                  -               2,288,718                 11,400,634         60

              -                -                 -                     -                        -                  -                 389,196                  4,642,262         61
            5,125             0.31               -                     -                        -                  -                  45,231                  3,602,024         62
            8,125             0.47               -                     -                        -                  -                 330,561                  1,743,968         63
              -                -                 -                     -                        -                  -                  16,069                  1,774,844         64
              -                -               8,796                  0.44                      -                  -                 373,022                  2,240,045         65

         152,753              5.19                -                    -                        -                  -                 255,401                  2,761,111         66
          10,202              0.70                -                    -                        -                  -               1,438,246                  3,169,709         67
           7,296              0.61                -                    -                        -                  -                 208,643                  4,613,747         68
          15,701              0.43                -                    -                  1,656,200              45.50               282,845                  9,517,622         69
           9,436              0.56                -                    -                        -                  -                  41,969                  3,719,678         70

             -                 -                 -                     -                        -                  -                 476,103                  3,344,414         71
          38,034              2.10               -                     -                        -                  -                 245,697                  4,220,070         72
         501,000              1.53               -                     -                        -                  -              16,612,000                 50,480,181         73
          10,367              0.22             3,500                  0.07                      -                  -               3,932,586                  2,781,996         74
             -                 -                 -                     -                        -                  -                  18,521                  1,720,416         75

             -                 -              54,625                  6.21                     -                   -                     -                    3,331,089         76
           8,112              0.06               -                     -                       703                0.01             1,757,220                  7,547,508         77
          18,913              0.58               311                  0.01                     -                   -               1,943,322                 10,655,010         78
             -                 -                 -                     -                       -                   -               2,767,208                  9,309,152         79
          11,017              0.20               -                     -                       -                   -                 188,585                  8,594,874         80

             -                 -                  -                    -                        -                  -                  75,487                  7,355,671         81
          15,276              0.57                -                    -                        -                  -               1,005,193                  8,096,904         82
           7,398              0.31                -                    -                        -                  -                 713,851                  7,428,358         83
          10,916              0.37                -                    -                        -                  -                  25,253                  7,585,965         84
          16,440              0.25                -                    -                        -                  -                 456,260                 13,253,937         85

          61,442              0.87                -                    -                    10,729                0.15             1,640,066                  9,806,259         86
           3,330              0.37                -                    -                       -                   -                  32,774                  2,404,469         87
             -                 -                  -                    -                       -                   -               6,168,913                  4,485,638         88
           9,124              0.17                -                    -                       -                   -                 478,915                  9,828,391         89
             -                 -                  -                    -                       -                   -               1,032,489                  3,191,746         90

          13,780              0.49                -                    -                        -                  -                 464,688                  7,330,403         91
           6,198              0.22                -                    -                        -                  -                  12,650                  1,913,805         92
          11,597              0.18                -                    -                        -                  -                 665,782                 10,426,002         93
           7,981              0.28                -                    -                        -                  -                 862,819                 11,674,347         94
          10,070              0.09                -                    -                        -                  -               4,582,477                  3,129,019         95

$      40,179,621             6.16   $      1,022,898                 0.16       $        1,598,354               0.25   $       288,046,814   $            767,595,301         95




                                                                                                                                                                                      83
                                                                                                                                                                                                         COMPARATIVE
                                                                                                                                                                                                        PUBLIC WORKS
                                                                                                                                                                                                      For the Year Ended



                                           Maintenance of Highways,                                                                                            Maintenance of General
                                        Streets, Bridges, and Sidewalks                              Sanitation and Waste Removal                              Buildings and Grounds

                                                                           Percent                                                   Percent                                             Percent
No.                Locality       Amount               Per Capita         of Average        Amount                Per Capita        of Average        Amount              Per Capita    of Average           Total

      Town of:
  1     Abingdon              $      2,000,365     $        257.12             116.14   $        349,480      $         44.92             73.61   $       904,188     $        116.22        176.01    $        3,254,033
  2     Ashland                      1,873,005              282.97             127.82            333,263                50.35             82.51           160,696               24.28         36.77             2,366,964
  3     Big Stone Gap                  885,824              182.42              82.40            233,952                48.18             78.95           133,694               27.53         41.70             1,253,470
  4     Blacksburg                   4,291,491              108.44              48.98          1,916,871                48.44             79.38           834,334               21.08         31.93             7,042,696
  5     Blackstone                     392,453              106.79              48.24            227,304                61.85            101.36           971,204              264.27        400.23             1,590,961

  6     Bluefield                    1,118,414              220.25              99.49            208,426                41.04             67.26           141,200               27.81         42.11             1,468,040
  7     Bridgewater                    836,228              160.72              72.60            525,752               101.05            165.60           380,633               73.16        110.79             1,742,613
  8     Chincoteague                   468,351              108.49              49.00            326,813                75.70            124.06           639,460              148.13        224.33             1,434,624
  9     Christiansburg               5,446,165              321.36             145.16          2,137,464               126.13            206.69           355,620               20.98         31.78             7,939,249
 10     Clifton Forge                  802,120              187.02              84.48                -                    -                 -             100,292               23.38         35.41               902,412

 11     Colonial Beach                 345,036              106.89              48.28             94,369                29.23             47.91             99,136              30.71         46.51               538,541
 12     Culpeper                     2,146,487              222.11             100.33            312,658                32.35             53.02            207,067              21.43         32.45             2,666,212
 13     Dumfries                       195,498               39.60              17.89            252,884                51.22             83.94            672,004             136.12        206.14             1,120,386
 14     Farmville                      866,541              126.59              57.18            639,448                93.42            153.09          1,399,950             204.52        309.74             2,905,939
 15     Front Royal                  2,852,228              209.89              94.81          1,401,512               103.14            169.02            247,450              18.21         27.58             4,501,190

 16     Herndon                      2,979,323              137.58              62.15          2,382,191               110.01            180.28          3,318,965             153.27        232.12             8,680,479
 17     Leesburg                     9,763,180              344.85             155.77            221,898                 7.84             12.84          1,470,974              51.96         78.69            11,456,052
 18     Luray                        1,215,928              249.63             112.76            242,090                49.70             81.45            348,070              71.46        108.22             1,806,088
 19     Marion                       1,511,372              238.05             107.53            185,559                29.23             47.90            149,824              23.60         35.74             1,846,755
 20     Orange                       1,517,741              368.12             166.28            115,027                27.90             45.72            124,198              30.12         45.62             1,756,966

 21     Pulaski                      2,286,465              241.37             109.02               -                     -                 -              190,980              20.16         30.53             2,477,445
 22     Purcellville                 1,334,700              372.41             168.21           465,572                129.90            212.88            924,720             258.01        390.75             2,724,992
 23     Richlands                      970,785              234.26             105.82           360,729                 87.05            142.65                -                  -             -               1,331,514
 24     Rocky Mount                  1,904,067              468.29             211.53           131,348                 32.30             52.94            155,634              38.28         57.97             2,191,049
 25     Smithfield                   1,074,285              169.87              76.73               -                     -                 -            1,000,537             158.21        239.61             2,074,822

 26     South Boston                 2,315,217              272.67             123.16            668,951                78.78            129.11            129,597              15.26         23.12             3,113,765
 27     South Hill                   1,084,999              246.42             111.31            642,063               145.82            238.97            330,176              74.99        113.57             2,057,238
 28     Strasburg                    1,220,726              303.89             137.27            321,645                80.07            131.22                -                  -             -               1,542,371
 29     Tazewell                     1,065,820              253.40             114.46            249,330                59.28             97.15                -                  -             -               1,315,150
 30     Vienna                       3,478,785              240.70             108.72          1,368,257                94.67            155.14          2,113,027             146.20        221.41             6,960,069

 31     Vinton                       1,495,151              192.13              86.78           629,888                 80.94            132.65            180,015              23.13         35.03             2,305,054
 32     Warrenton                    2,231,820              334.61             151.14           395,489                 59.29             97.17            240,717              36.09         54.66             2,868,026
 33     West Point                     542,249              189.20              85.46           120,348                 41.99             68.82            203,046              70.85        107.29               865,643
 34     Wise                           628,996              193.24              87.29           291,569                 89.58            146.80             77,485              23.80         36.05               998,050
 35     Woodstock                      972,754              246.14             111.18           188,115                 47.60             78.01            222,165              56.22         85.14             1,383,034
 36     Wytheville                   1,725,703              221.13              99.88           207,244                 26.56             43.52          1,210,163             155.07        234.85             3,143,110

 36                  Total    $     65,840,272     $        221.39             100.00   $     18,147,509      $         61.02            100.00   $     19,637,221    $         66.03        100.00    $      103,625,002

170            Grand Total    $    593,870,993     $         72.60                      $    547,851,909      $         66.97                     $    343,893,122    $         42.04                  $    1,485,616,024




84
 REPORT                                                                                                                                                                 EXHIBIT C-4
 EXPENDITURES BY ACTIVITY                                                                                                                                               PAGE 4 of 4
June 30, 2010

                                                        Source of Expenditures                                                                        Memo Only

                                                                    Federal Categorical                                                            Expenditures Made
                                                                                                                                                     on Behalf of the
    Commonwealth Categorical Aid           Federal Pass-Through                           Direct Federal Aid                                        Local Government
                       Percent of                           Percent of                                    Percent of         Local Charges
     Amount          Expenditures        Amount           Expenditures                Amount             Expenditures         for Services               State                No.


$       1,339,454            41.16   $            -                    -         $              -                  -     $           334,576   $                    -               1
        1,334,558            56.38                -                    -                        -                  -                     -                       35,110             2
          627,718            50.08                -                    -                        -                  -                 299,240                        -               3
        2,674,493            37.98                -                    -                        -                  -               2,419,061                      1,538             4
          794,083            49.91                -                    -                        -                  -                 327,119                        -               5

          841,507            57.32            13,949                  0.95                     -                   -                 326,459                       -             6
          739,258            42.42             8,559                  0.49                  42,876                2.46               420,273                       -             7
          525,907            36.66               -                     -                       -                   -                 190,360                       -             8
        2,687,429            33.85               -                     -                       -                   -               2,628,283                       319           9
          443,994            49.20               -                     -                       -                   -                     119                       968          10

              -                -                 -                     -                        -                  -                     -                         -            11
        1,353,504            50.77               -                     -                        -                  -                  38,797                       -            12
          215,856            19.27            35,740                  3.19                      -                  -                  13,309                       -            13
        1,616,953            55.64               -                     -                        -                  -                  87,087                       152          14
        1,515,389            33.67               -                     -                        -                  -                 958,097                       -            15

        1,303,022            15.01                -                    -                   214,002                2.47                75,802                        -           16
        2,633,224            22.99                -                    -                       -                   -                 159,822                      8,955         17
          885,350            49.02                -                    -                       -                   -                 251,487                        818         18
        1,001,694            54.24                -                    -                       -                   -                 307,018                        -           19
          831,465            47.32                -                    -                       -                   -                  51,414                        -           20

        1,698,458            68.56                -                    -                        -                  -                 132,035                        -           21
          560,909            20.58              4,610                 0.17                      -                  -                     -                          -           22
          760,519            57.12                -                    -                        -                  -                 392,776                        -           23
        1,071,116            48.89                -                    -                        -                  -                  89,684                        125         24
          952,226            45.89              2,525                 0.12                      -                  -                     -                        6,815         25

        1,692,680            54.36               -                     -                        -                  -                   7,260                      1,646         26
        1,116,305            54.26               -                     -                        -                  -                 597,623                      2,119         27
          465,441            30.18           111,456                  7.23                      -                  -                 278,445                        -           28
        1,071,747            81.49               -                     -                        -                  -                 345,661                        -           29
        1,504,231            21.61               -                     -                        -                  -                     -                          -           30

          944,945            40.99                -                    -                        -                  -                 155,669                        -           31
        1,120,895            39.08                -                    -                        -                  -                     -                          -           32
              -                -                  -                    -                        -                  -                     -                          830         33
          447,155            44.80                -                    -                        -                  -                 213,671                        -           34
          668,745            48.35                -                    -                        -                  -                 165,537                        -           35
        2,032,209            64.66              3,819                 0.12                      -                  -                   8,612                      7,877         36

$      39,472,439            38.09   $       180,658                  0.17       $         256,878                0.25   $        11,275,296   $                 67,273         36

$     337,822,191            22.74   $     21,710,635                 1.46       $        6,614,293               0.45   $       515,340,389   $            792,290,046        170




                                                                                                                                                                                        85
                                                                                                                                                                                                               COMPARATIVE
                                                                                                                                                                                                        HEALTH AND WELFARE
                                                                                                                                                                                                            For the Year Ended
                                                   Health                              Mental Health and Mental Retardation                                    Welfare/Social Services



                                                                                                                                                                                                Memo Only

                                                                     Percent                                            Percent                                               Percent         Tax Relief for the
No.               Locality       Amount            Per Capita       of Average        Amount             Per Capita    of Average          Amount            Per Capita      of Average     Elderly/Handicapped          Total

      City of:
  1     Alexandria           $     7,424,583   $            52.38        247.11   $    30,782,975    $        217.18          144.58   $    56,209,562   $        396.57           147.70   $         3,390,815    $     94,417,120
  2     Bedford                       53,977                 8.87         41.86           255,682              42.03           27.98           558,128             91.75            34.17                 2,802             867,787
  3     Bristol                      556,309                31.26        147.49         4,619,235             259.60          172.82         5,018,883            282.06           105.05                21,530          10,194,427
  4     Buena Vista                   34,513                 5.27         24.85         1,229,217             187.58          124.88         1,709,337            260.85            97.15               124,726           2,973,067
  5     Charlottesville              953,594                23.65        111.58        17,976,269             445.87          296.83        28,316,992            702.36           261.59               654,439          47,246,855

  6     Chesapeake                 7,537,391                34.27        161.66        16,215,335              73.72           49.08        27,266,364            123.96            46.17             2,862,639          51,019,090
  7     Colonial Heights             154,181                 8.74         41.24         1,741,629              98.74           65.74         2,356,842            133.62            49.77               354,768           4,252,652
  8     Covington                     95,336                16.00         75.50         1,657,404             278.24          185.23         1,604,022            269.28           100.29                22,532           3,356,762
  9     Danville                     586,201                12.96         61.14         7,812,600             172.72          114.99        12,387,766            273.87           102.00                53,311          20,786,567
 10     Emporia                       77,994                13.31         62.78           979,097             167.05          111.21         2,110,357            360.07           134.11                   -             3,167,448

 11     Fairfax                    1,037,469                42.00        198.14         1,947,972              78.86           52.50         2,470,089            100.00            37.24              720,130            5,455,530
 12     Falls Church                 177,830                15.18         71.63           861,028              73.52           48.95         1,565,129            133.64            49.78               75,510            2,603,987
 13     Franklin                     145,811                17.44         82.26         2,336,563             279.42          186.02         2,162,515            258.60            96.32               57,732            4,644,889
 14     Fredericksburg               199,380                 8.71         41.07         5,835,153             254.79          169.62         6,332,963            276.53           102.99              203,290           12,367,496
 15     Galax                        112,782                16.59         78.26         2,649,631             389.76          259.48         1,592,372            234.24            87.24               17,186            4,354,785

 16     Hampton                    3,094,830                21.38        100.86        30,705,924             212.13          141.22        33,507,573            231.49            86.22             2,167,311          67,308,327
 17     Harrisonburg                 371,058                 7.91         37.33         4,103,925              87.51           58.26        10,149,580            216.43            80.61                76,090          14,624,563
 18     Hopewell                     150,635                 6.46         30.46         2,612,719             112.01           74.57         5,272,429            226.03            84.19               211,573           8,035,783
 19     Lexington                    273,559                37.57        177.22         1,344,151             184.58          122.88           562,888             77.30            28.79                32,707           2,180,598
 20     Lynchburg                    813,098                11.24         53.00        18,374,138             253.89          169.02        24,944,635            344.68           128.38             1,191,643          44,131,871

 21     Manassas                     706,620                19.51         92.05         3,139,560              86.70           57.72         6,027,135            166.43            61.99               680,588           9,873,315
 22     Manassas Park                 48,575                 3.46         16.34         1,174,068              83.70           55.72         2,877,428            205.14            76.41               220,011           4,100,071
 23     Martinsville                 245,419                16.54         78.01         3,134,498             211.20          140.60         3,192,180            215.09            80.11                58,913           6,572,097
 24     Newport News               2,124,175                11.63         54.88        26,213,842             143.57           95.58        50,310,470            275.54           102.62             2,793,804          78,648,487
 25     Norfolk                   11,127,448                46.80        220.78        26,438,364             111.20           74.03        76,513,201            321.80           119.86             8,559,700         114,079,013

 26     Norton                        37,083                 9.15         43.15           733,010             180.81          120.37         1,151,731            284.10           105.81                16,340           1,921,824
 27     Petersburg                   691,103                22.65        106.85         4,516,400             148.01           98.54        13,878,890            454.85           169.41                82,974          19,086,393
 28     Poquoson                     186,614                15.71         74.10           963,264              81.08           53.97         1,241,369            104.48            38.92               211,942           2,391,247
 29     Portsmouth                 1,474,097                15.02         70.87         8,572,303              87.36           58.16        30,132,191            307.08           114.37             2,477,115          40,178,591
 30     Radford                       72,080                 4.76         22.46         3,995,686             263.88          175.68         2,161,260            142.73            53.16                59,962           6,229,026

 31     Richmond                   5,096,138                25.72        121.36        38,396,481             193.82          129.03        82,414,578            416.02           154.95             2,531,014         125,907,197
 32     Roanoke                    1,529,707                16.39         77.34        15,982,191             171.29          114.03        43,360,456            464.72           173.09               606,699          60,872,354
 33     Salem                        270,500                10.75         50.71         3,583,997             142.43           94.82         2,022,964             80.39            29.94               221,716           5,877,461
 34     Staunton                     228,361                 9.73         45.89         6,698,634             285.37          189.98         4,658,577            198.46            73.92               178,803          11,585,572
 35     Suffolk                      821,387                 9.90         46.68        10,238,894             123.35           82.12        15,850,267            190.95            71.12             2,225,977          26,910,548

 36     Virginia Beach             2,500,471                 5.76         27.15        48,869,439             112.50           74.89        80,820,228            186.05            69.29           16,279,101          132,190,138
 37     Waynesboro                   212,131                10.24         48.32         6,095,486             294.30          195.92         3,104,889            149.91            55.83              101,693            9,412,506
 38     Williamsburg                 217,703                16.04         75.67         1,656,358             122.04           81.25         1,848,557            136.20            50.73                  -              3,722,618
 39     Winchester                   271,676                10.30         48.58         1,996,295              75.67           50.37         7,319,341            277.43           103.33              609,126            9,587,312

 39                 Total    $    51,711,819   $            21.20        100.00   $   366,439,417    $        150.21          100.00   $   654,984,138   $        268.49           100.00   $       50,156,212     $   1,073,135,374




88
                         REPORT                                                                                                                                                                                  EXHIBIT C-5
HEALTH AND WELFARE       EXPENDITURES BY ACTIVITY                                                                                                                                                                PAGE 1 of 4
    For the Year Ended   June 30, 2010
                                                                             Sources of Funds for Expenditures

                                                                                              Federal Categorical                                                                       Memo Only
                                                                                                                                                                               Expenditures Made on Behalf of
                             Commonwealth Categorical Aid              Federal Pass-Through                            Direct Federal Aid                                          the Local Government

                                                 Percent of                            Percent of                                     Percent of         Local Charges
                             Amount             Expenditures        Amount            Expenditures               Amount              Expenditures         for Services          State                Federal           No.


                         $      17,768,267              18.82   $     14,059,236               14.89       $         3,135,678                3.32   $         6,248,644   $      3,941,926     $        1,400,320           1
                                    39,227               4.52             14,126                1.63                     3,514                0.40               201,378                -                  154,460           2
                                 3,320,666              32.57          2,080,698               20.41                    17,385                0.17             3,463,603            822,494                885,515           3
                                 1,422,332              47.84            322,515               10.85                       -                   -                 741,242            110,526                245,582           4
                                14,406,239              30.49          6,856,666               14.51                   162,395                0.34            15,088,873          1,196,672              1,203,044           5

                                15,349,925              30.09         11,101,813               21.76                   24,075                 0.05             3,758,148          3,794,465              3,712,880        6
                                 1,263,609              29.71            904,369               21.27                   11,848                 0.28               761,638            341,423                281,241        7
                                 1,178,183              35.10            308,224                9.18                      -                    -               1,153,899            247,297                263,324        8
                                10,323,971              49.67          4,087,155               19.66                      -                    -               3,710,357          1,445,774              2,523,046        9
                                 1,132,052              35.74            907,544               28.65                    6,676                 0.21               429,158            146,014                  7,407       10

                                   236,152               4.33            101,718                1.86                    3,489                 0.06               236,374                -                      -         11
                                   106,872               4.10             99,150                3.81                    1,579                 0.06               113,897                -                      -         12
                                 1,056,420              22.74            884,040               19.03                    4,267                 0.09             1,580,573            456,830                506,359       13
                                 3,823,926              30.92          2,756,661               22.29                   17,897                 0.14             3,510,768            721,333                698,805       14
                                 1,250,028              28.70            596,390               13.70                      -                    -               2,027,365            337,111                561,705       15

                                22,393,373              33.27         12,029,838               17.87                  407,514                 0.61            15,898,662          4,409,077              4,058,418       16
                                 7,189,114              49.16          2,627,491               17.97                      -                    -               1,723,060            621,540                603,934       17
                                 2,436,247              30.32          2,513,844               31.28                   17,815                 0.22             1,145,208            861,559              1,194,071       18
                                   736,915              33.79            196,962                9.03                      -                    -                 837,405            168,189                 75,767       19
                                12,507,732              28.34          8,841,230               20.03                  300,485                 0.68            16,404,284          1,958,931              3,009,565       20

                                 2,529,108              25.62          2,204,021               22.32                     2,000                0.02               107,349            607,491                470,615       21
                                 1,235,514              30.13            871,251               21.25                       909                0.02               252,699            147,631                151,926       22
                                 1,666,129              25.35          1,528,300               23.25                    41,568                0.63             1,931,605            628,806              1,057,444       23
                                24,690,705              31.39         18,463,729               23.48                    49,511                0.06            13,918,996          5,690,580              5,364,882       24
                                35,384,057              31.02         26,216,634               22.98                 9,508,212                8.33             7,636,651          9,014,567              6,774,889       25

                                   746,280              38.83            571,563               29.74                      -                    -                 352,387            154,712                289,721       26
                                 7,960,166              41.71          5,468,221               28.65                   30,795                 0.16             1,979,630          1,778,938              2,401,969       27
                                   637,890              26.68             56,569                2.37                      -                    -                 329,906             68,356                 28,725       28
                                15,993,524              39.81         11,117,361               27.67                      -                    -                 538,462          3,748,525              3,564,832       29
                                 1,950,103              31.31            831,798               13.35                      -                    -               2,934,566            301,746                427,603       30

                                36,797,955              29.23         28,079,049               22.30                      -                    -              24,548,857          8,109,532              8,784,770       31
                                25,182,491              41.37         17,651,454               29.00                  628,433                 1.03             9,672,048          3,806,853              3,772,579       32
                                 2,187,550              37.22            340,713                5.80                      -                    -               1,956,136             59,030                    -         33
                                 4,321,483              37.30          1,444,288               12.47                      -                    -               4,429,354            660,186                801,857       34
                                 5,565,834              20.68          5,470,183               20.33                   18,695                 0.07             6,926,126          1,841,805              2,128,290       35

                                49,329,867              37.32         33,023,665               24.98                      -                    -               4,400,129          4,370,189              3,460,131       36
                                 3,272,712              34.77          1,197,343               12.72                  128,977                 1.37             4,030,533            553,048                905,901       37
                                 1,056,937              28.39            927,396               24.91                      -                    -                 591,181            203,223                 87,477       38
                                 3,060,423              31.92          2,002,952               20.89                      -                    -                 887,355            522,294                554,874       39

                         $     341,509,978              31.82   $    228,756,160               21.32       $        14,523,717                1.35   $       166,458,506   $     63,848,672     $       62,413,929       39




                                                                                                                                                                                                                                 89
                                                                                                                                                                                                        COMPARATIVE
                                                                                                                                                                                                 HEALTH AND WELFARE
                                                                                                                                                                                                     For the Year Ended
                                                Health                              Mental Health and Mental Retardation                                Welfare/Social Services



                                                                                                                                                                                         Memo Only

                                                                  Percent                                            Percent                                           Percent         Tax Relief for the
No.                Locality       Amount        Per Capita       of Average        Amount          Per Capita       of Average          Amount        Per Capita      of Average     Elderly/Handicapped        Total

      County of:
  1     Accomack              $      497,290             12.56         47.02   $     6,789,411           171.54            154.31   $     6,616,480        167.17            91.65   $          109,788     $    13,903,181
  2     Albemarle                    559,989              5.88         22.00         9,824,796           103.15             92.79        21,471,125        225.43           123.59              923,973          31,855,910
  3     Alleghany                    159,083              9.42         35.26         5,012,230           296.85            267.04         3,342,819        197.98           108.54              129,771           8,514,132
  4     Amelia                       105,546              8.03         30.04         2,568,697           195.38            175.75         1,742,723        132.55            72.67               84,569           4,416,966
  5     Amherst                      193,265              5.89         22.02         4,403,407           134.09            120.62         4,389,782        133.68            73.29              195,296           8,986,454

  6    Appomattox                     113,378          7.74            28.96         1,667,699           113.84            102.41         2,622,003        178.99            98.13               28,437           4,403,080
  7    Arlington                   23,367,456        110.20           412.40        23,280,769           109.80             98.77       102,892,427        485.25           266.05              835,507         149,540,652
  8    Augusta                        439,988          6.10            22.83         6,283,606            87.13             78.38        12,461,418        172.80            94.74              231,232          19,185,012
  9    Bath                            80,249         16.91            63.28           880,221           185.49            166.86           690,239        145.46            79.75               84,283           1,650,709
 10    Bedford                        520,835          7.79            29.15         4,318,180            64.59             58.10        11,037,031        165.09            90.51              245,208          15,876,046

 11    Bland                          75,125             10.55         39.48           991,652           139.25            125.26         1,256,663        176.46            96.75                9,289           2,323,440
 12    Botetourt                     370,000             11.11         41.58         1,379,356            41.42             37.26         3,276,155         98.38            53.94              244,505           5,025,511
 13    Brunswick                     104,403              5.64         21.11         2,818,340           152.30            137.01         2,900,966        156.77            85.95                  -             5,823,709
 14    Buchanan                      390,757             15.89         59.46         3,510,506           142.75            128.42         9,261,456        376.61           206.48               26,884          13,162,719
 15    Buckingham                     94,311              5.61         20.99         1,496,599            89.01             80.07         2,492,469        148.24            81.27                5,997           4,083,379

 16    Campbell                      391,638              7.36         27.53         6,380,521           119.85            107.81         9,204,422        172.89            94.79              222,221          15,976,581
 17    Caroline                      335,035             11.86         44.39         2,608,155            92.34             83.07         4,164,618        147.44            80.84              113,625           7,107,808
 18    Carroll                       225,146              7.43         27.81        10,625,962           350.69            315.48         4,951,918        163.43            89.60               61,026          15,803,026
 19    Charles City                   85,395             12.21         45.70           110,660            15.83             14.24         1,656,782        236.95           129.91              119,360           1,852,837
 20    Charlotte                      88,095              6.95         26.01         3,087,704           243.66            219.19         6,114,913        482.54           264.56                  -             9,290,712

 21    Chesterfield                 2,340,963             7.61         28.48        36,285,243           117.96            106.12        28,357,471         92.19            50.55             3,367,278         66,983,677
 22    Clarke                         205,500            14.20         53.14           895,750            61.90             55.68         2,554,449        176.52            96.78               180,943          3,655,699
 23    Craig                           68,551            13.16         49.23           599,161           114.99            103.44         1,921,990        368.86           202.23                14,767          2,589,702
 24    Culpeper                       316,203             6.60         24.68         4,768,129            99.46             89.48        14,522,720        302.95           166.10               288,941         19,607,052
 25    Cumberland                      78,698             7.87         29.46         1,309,137           130.98            117.82         1,820,972        182.18            99.88                 4,987          3,208,807

 26    Dickenson                      266,590            16.18         60.54         2,932,396           177.95            160.08         4,939,900        299.77           164.35               74,218           8,138,886
 27    Dinwiddie                      230,110             8.46         31.65         1,649,113            60.61             54.52         3,456,326        127.03            69.64              278,851           5,335,549
 28    Essex                          108,155             9.83         36.78         1,386,902           126.05            113.39         2,376,246        215.97           118.41               48,028           3,871,303
 29    Fairfax                     83,342,742            80.41        300.91       136,111,898           131.32            118.13       257,476,712        248.42           136.20           25,420,578         476,931,352
 30    Fauquier                       490,198             7.24         27.09         6,936,999           102.46             92.17        11,312,071        167.09            91.61            2,158,197          18,739,268

 31    Floyd                         186,164             12.07         45.18         2,041,056           132.38            119.08         1,538,395         99.78            54.70               14,061           3,765,615
 32    Fluvanna                      263,622              9.89         37.01         1,465,011            54.97             49.45         4,720,738        177.13            97.11              144,218           6,449,371
 33    Franklin                      250,770              4.69         17.56         3,876,865            72.53             65.25         9,863,134        184.53           101.17               88,894          13,990,769
 34    Frederick                     295,338              3.92         14.67         3,849,998            51.10             45.97         7,398,512         98.20            53.84              430,341          11,543,848
 35    Giles                         121,000              7.27         27.20         3,547,988           213.11            191.71         3,052,690        183.36           100.53               42,932           6,721,678

 36    Gloucester                    556,995             15.20         56.88         4,840,308           132.08            118.82         4,064,456        110.91            60.81              263,852           9,461,759
 37    Goochland                     313,064             14.60         54.64         2,519,750           117.52            105.72         2,272,911        106.01            58.12              385,487           5,105,725
 38    Grayson                       167,237             10.30         38.53         3,598,409           221.53            199.29         2,294,881        141.28            77.46               37,923           6,060,527
 39    Greene                            -                 -             -                 -                -                 -                 -             -                -                    -                   -
 40    Greensville                    99,809              8.02         30.00         1,192,491            95.78             86.16         1,426,432        114.57            62.81                  -             2,718,732

 41    Halifax                        249,199             6.91         25.85         4,953,519           137.29            123.50         7,984,688        221.29           121.33                57,041         13,187,406
 42    Hanover                        499,091             5.06         18.94        11,068,845           112.23            100.96        12,262,879        124.34            68.17             1,721,642         23,830,815
 43    Henrico                      1,527,962             5.15         19.29        29,998,550           101.18             91.02        38,543,071        130.00            71.27             8,784,880         70,069,583
 44    Henry                          274,666             5.11         19.11         5,682,039           105.62             95.02         5,108,390         94.96            52.06                64,585         11,065,095
 45    Highland                        93,236            41.03        153.53           316,120           139.11            125.14           293,112        128.98            70.72                   -              702,468

 46    Isle of Wight                     -                 -             -                 -                -                 -                 -             -                -                    -                   -
 47    James City                    696,453             10.93         40.92         5,755,479            90.36             81.28         6,289,897         98.75            54.14              508,538          12,741,829
 48    King & Queen                  121,098             18.14         67.89           888,282           133.07            119.71         1,811,734        271.41           148.80               20,862           2,821,114
 49    King George                   308,415             12.91         48.31         2,222,319            93.02             83.68         4,017,691        168.17            92.20               19,992           6,548,425
 50    King William                  159,569              9.86         36.90         2,084,970           128.83            115.89         2,186,369        135.09            74.07              389,708           4,430,908



90
                         REPORT                                                                                                                                                                                  EXHIBIT C-5
HEALTH AND WELFARE       EXPENDITURES BY ACTIVITY                                                                                                                                                                PAGE 2 of 4
    For the Year Ended   June 30, 2010
                                                                             Sources of Funds for Expenditures

                                                                                              Federal Categorical                                                                       Memo Only
                                                                                                                                                                               Expenditures Made on Behalf of
                             Commonwealth Categorical Aid             Federal Pass-Through                             Direct Federal Aid                                          the Local Government

                                                 Percent of                            Percent of                                     Percent of         Local Charges
                             Amount             Expenditures        Amount            Expenditures               Amount              Expenditures         for Services          State                Federal           No.


                         $       4,755,844              34.21   $      2,528,738               18.19       $            2,234                 0.02   $         4,341,985   $        931,973     $        1,617,800           1
                                 8,397,977              26.36          4,853,537               15.24                   82,146                 0.26             6,772,789            882,843                918,933           2
                                 2,445,838              28.73          1,461,816               17.17                      -                    -               3,489,559            428,535                597,378           3
                                   982,274              22.24            740,324               16.76                      -                    -               2,089,159            348,787                386,808           4
                                 2,511,135              27.94          1,751,539               19.49                   60,517                 0.67             3,468,170            400,672                918,580           5

                                 1,337,783              30.38            817,697               18.57                    22,840                0.52             1,308,955            338,520                610,043        6
                                19,767,313              13.22         17,572,346               11.75                16,221,112               10.85             3,248,252          3,448,183                838,256        7
                                 7,071,256              36.86          5,133,033               26.76                       -                   -               4,537,643          1,013,452              1,505,055        8
                                   435,076              26.36            317,469               19.23                       -                   -                 530,970            129,209                 84,865        9
                                 4,635,283              29.20          2,855,790               17.99                    59,345                0.37             5,542,020            794,172                981,945       10

                                   782,259              33.67            501,923               21.60                       -                   -                 758,762            213,438                148,732       11
                                 1,926,267              38.33            893,804               17.79                       -                   -                 732,210            442,681                295,109       12
                                 2,000,264              34.35          1,222,652               20.99                       -                   -               1,720,341            408,021              1,131,096       13
                                 3,375,823              25.65          4,395,606               33.39                       -                   -               2,291,882            595,452              1,916,023       14
                                 1,289,184              31.57            846,897               20.74                       -                   -               1,217,206            339,605                691,257       15

                                 5,042,347              31.56          3,120,629               19.53                  226,446                 1.42             5,161,419            842,304              1,772,847       16
                                 2,331,319              32.80          1,669,299               23.49                    7,999                 0.11             1,569,218            652,770                661,362       17
                                 4,093,801              25.91          1,864,056               11.80                      -                    -               8,130,452            493,016              1,336,570       18
                                   570,349              30.78            570,403               30.79                      -                    -                     -              242,241                171,790       19
                                 1,409,408              15.17          4,321,445               46.51                      -                    -               2,511,275            313,512                655,605       20

                                13,522,949              20.19         10,264,325               15.32                      835                 0.00            18,593,403          3,502,258              3,211,386       21
                                 1,228,710              33.61            613,334               16.78                      -                    -                 397,272            198,601                104,124       22
                                 1,177,771              45.48            439,825               16.98                      -                    -                 687,193            185,913                159,203       23
                                 6,095,188              31.09          5,384,422               27.46                   19,828                 0.10             3,710,639            553,344                734,651       24
                                   964,209              30.05            636,003               19.82                      -                    -               1,064,740            311,995                395,462       25

                                 4,318,043              53.05          1,599,138               19.65                       -                   -               1,316,630            369,691              1,114,190       26
                                 1,990,707              37.31          1,454,454               27.26                    11,218                0.21               721,173            425,003                955,905       27
                                 1,071,832              27.69            839,858               21.69                     8,222                0.21               998,077            356,908                502,579       28
                                43,527,769               9.13         57,237,088               12.00                12,853,020                2.69            55,388,115         11,892,689              3,654,204       29
                                 5,470,953              29.20          3,813,889               20.35                    30,091                0.16             3,322,965            704,391                462,942       30

                                   816,627              21.69            979,597               26.01                      -                    -               1,489,466            341,139                430,994       31
                                 1,991,198              30.87            980,604               15.20                   12,249                 0.19             1,005,815            260,166                294,007       32
                                 5,645,674              40.35          2,717,092               19.42                   51,636                 0.37             2,421,709            793,350              1,625,150       33
                                 3,832,763              33.20          2,827,754               24.50                      -                    -               1,711,328            603,295                795,852       34
                                 2,126,045              31.63          1,182,868               17.60                      -                    -               2,596,531            231,380                597,255       35

                                 2,459,288              25.99          1,698,419               17.95                   28,694                 0.30             3,483,302            641,897                700,164       36
                                 1,449,600              28.39          1,113,476               21.81                      -                    -               1,057,212            241,726                260,041       37
                                 1,717,370              28.34            931,485               15.37                      -                    -               2,744,140            338,705                775,436       38
                                       -                  -                  -                   -                        -                    -                     -              269,377                361,035       39
                                 1,005,541              36.99            694,921               25.56                    8,131                 0.30               522,693            463,583                831,820       40

                                 4,683,952              35.52          2,683,079               20.35                      -                    -               3,531,408            701,914              2,144,928       41
                                 5,811,214              24.39          3,251,525               13.64                   35,793                 0.15             3,386,803            821,367                870,816       42
                                17,737,338              25.31         14,033,617               20.03                      -                    -               9,113,607          4,027,474              5,201,334       43
                                 3,390,789              30.64          2,720,722               24.59                   75,067                 0.68             3,488,289            916,329              2,304,989       44
                                   192,788              27.44            156,796               22.32                      -                    -                 209,029            135,254                 44,604       45

                                       -                  -                  -                   -                        -                    -                     -              697,668                700,047       46
                                 3,862,170              30.31          2,634,120               20.67                      -                    -               2,054,224            590,446                580,698       47
                                   898,969              31.87            619,080               21.94                    5,266                 0.19               639,248            183,084                216,207       48
                                 2,101,768              32.10          1,147,927               17.53                    6,816                 0.10             1,337,076            366,384                290,725       49
                                 1,151,006              25.98            781,456               17.64                   12,360                 0.28             1,500,438            235,976                264,453       50



                                                                                                                                                                                                                                 91
                                                                                                                                                                                                               COMPARATIVE
                                                                                                                                                                                                        HEALTH AND WELFARE
                                                                                                                                                                                                            For the Year Ended
                                                   Health                              Mental Health and Mental Retardation                                    Welfare/Social Services



                                                                                                                                                                                                Memo Only

                                                                     Percent                                            Percent                                               Percent         Tax Relief for the
No.               Locality       Amount            Per Capita       of Average        Amount             Per Capita    of Average          Amount            Per Capita      of Average     Elderly/Handicapped          Total

      County of:
 51     Lancaster            $       298,325                25.30         94.69   $     1,567,883             132.98          119.63   $     1,961,535            166.37            91.21   $            15,400    $      3,827,743
 52     Lee                          191,689                 7.49         28.03         2,092,548              81.76           73.55         7,014,107            274.04           150.25               121,404           9,298,344
 53     Loudoun                    4,592,375                15.40         57.65        25,612,840              85.92           77.29        52,872,579            177.36            97.24             6,849,041          83,077,794
 54     Louisa                       722,516                21.94         82.12         2,328,992              70.73           63.63         6,871,027            208.68           114.41               338,511           9,922,535
 55     Lunenburg                     83,900                 6.32         23.66         2,265,166             170.73          153.58         1,899,041            143.13            78.48                   -             4,248,107

 56    Madison                      166,678                 11.95         44.71         1,479,287             106.04           95.39         2,309,820            165.58            90.78                1,322            3,955,785
 57    Mathews                      119,088                 12.53         46.90         1,294,791             136.27          122.59         1,611,627            169.62            93.00               40,791            3,025,506
 58    Mecklenburg                  202,664                  6.27         23.48         5,087,419             157.49          141.67         5,379,713            166.53            91.31                  -             10,669,796
 59    Middlesex                    149,919                 14.40         53.88         1,292,720             124.16          111.69         2,053,135            197.20           108.12               48,816            3,495,774
 60    Montgomery                   431,313                  4.72         17.66         9,838,003             107.64           96.83         9,771,564            106.92            58.62              421,038           20,040,880

 61    Nelson                       220,021                 14.18         53.06         1,243,040              80.10           72.06         2,356,734            151.87            83.26               79,772            3,819,795
 62    New Kent                     167,533                  9.38         35.11            97,645               5.47            4.92         2,285,236            127.97            70.16               62,448            2,550,414
 63    Northampton                  353,319                 26.41         98.81         2,786,435             208.25          187.34         3,393,482            253.62           139.05                  -              6,533,236
 64    Northumberland               202,596                 15.12         56.57         1,706,084             127.31          114.52         1,767,296            131.87            72.30               20,469            3,675,976
 65    Nottoway                      82,483                  5.19         19.42         1,872,475             117.82          105.98         2,540,445            159.84            87.64                  -              4,495,403

 66    Orange                       375,135                 11.07         41.43         3,074,696              90.74           81.63         4,876,379            143.91            78.90              157,673            8,326,210
 67    Page                         250,542                 10.36         38.78           778,574              32.21           28.97         4,098,857            169.55            92.96              219,760            5,127,973
 68    Patrick                      150,697                  7.74         28.97         3,513,316             180.46          162.34         1,675,879             86.08            47.19               49,636            5,339,892
 69    Pittsylvania                 408,845                  6.52         24.40         7,125,449             113.62          102.21        18,083,657            288.35           158.10               48,468           25,617,951
 70    Powhatan                     189,276                  6.73         25.20         2,519,356              89.64           80.64         3,506,160            124.75            68.40              285,960            6,214,792

 71    Prince Edward                 137,393                 6.39         23.91         2,844,468             132.28          118.99         3,695,120            171.84            94.21                 4,181           6,676,981
 72    Prince George                 222,849                 5.80         21.72         2,313,900              60.27           54.22         2,955,604             76.98            42.21               252,954           5,492,353
 73    Prince William              4,554,000                11.77         44.04        25,400,000              65.64           59.05        45,213,000            116.85            64.06             6,369,000          75,167,000
 74    Pulaski                       267,768                 7.84         29.33         8,829,778             258.43          232.48        10,695,582            313.04           171.63               103,858          19,793,128
 75    Rappahannock                  117,146                16.58         62.04           767,412             108.60           97.70         1,607,427            227.48           124.72                66,345           2,491,985

 76    Richmond                     133,714                 13.65         51.07         1,109,891             113.29          101.91         1,349,069            137.70            75.50                  -              2,592,674
 77    Roanoke                      523,935                  5.63         21.08         6,261,490              67.33           60.57        15,664,346            168.45            92.36              707,173           22,449,771
 78    Rockbridge                   303,090                 13.84         51.78         4,153,471             189.61          170.57         3,894,530            177.79            97.48              104,726            8,351,091
 79    Rockingham                   552,170                  7.27         27.20         4,884,084              64.30           57.84        11,610,776            152.85            83.80              202,255           17,047,030
 80    Russell                      215,176                  7.31         27.35         8,393,268             285.07          256.45         6,143,559            208.66           114.40              112,068           14,752,003

 81    Scott                        240,975                  9.92         37.11         2,182,867              89.84           80.82         3,756,011            154.58            84.75               86,215            6,179,853
 82    Shenandoah                   288,760                  6.95         26.02         2,496,869              60.12           54.08         5,705,909            137.38            75.32              100,162            8,491,538
 83    Smyth                        501,503                 15.63         58.48        12,405,448             386.57          347.75         4,970,423            154.88            84.92               66,574           17,877,374
 84    Southampton                  316,606                 17.00         63.63         2,790,305             149.86          134.81         2,913,693            156.48            85.79               53,013            6,020,604
 85    Spotsylvania                 647,569                  5.32         19.89         7,150,181              58.70           52.81        15,869,532            130.28            71.43              773,804           23,667,282

 86    Stafford                     698,727                  5.55         20.77         7,280,991              57.84           52.03        14,085,523            111.89            61.34             1,487,931          22,065,241
 87    Surry                        244,216                 34.09        127.57         1,411,518             197.03          177.25         1,835,857            256.27           140.50                38,352           3,491,591
 88    Sussex                       170,747                 13.98         52.31         1,522,519             124.65          112.13         3,021,298            247.35           135.61                   -             4,714,564
 89    Tazewell                     351,971                  7.90         29.57        10,589,266             237.76          213.88         6,438,845            144.57            79.26               135,474          17,380,082
 90    Warren                       294,086                  8.06         30.17         2,724,490              74.70           67.20         6,407,803            175.69            96.32               327,770           9,426,379

 91    Washington                    465,797                 8.56         32.02        10,536,627             193.53          174.10         7,346,475            134.94            73.98              154,763           18,348,899
 92    Westmoreland                  151,524                 8.65         32.37         2,269,645             129.58          116.57         3,298,061            188.30           103.24               20,093            5,719,230
 93    Wise                          419,968                10.09         37.74         4,499,786             108.07           97.22         8,867,981            212.98           116.77              329,049           13,787,735
 94    Wythe                         300,000                10.70         40.05         8,936,627             318.84          286.82         6,200,149            221.20           121.28               67,489           15,436,776
 95    York                        2,146,650                32.54        121.78         4,925,310              74.67           67.17         6,487,554             98.35            53.92              528,268           13,559,514

 95                 Total    $   145,453,636   $            26.72        100.00   $   605,072,128    $        111.16          100.00   $   992,777,646   $        182.39           100.00   $       69,334,741     $   1,743,303,410




92
                         REPORT                                                                                                                                                                                  EXHIBIT C-5
HEALTH AND WELFARE       EXPENDITURES BY ACTIVITY                                                                                                                                                                PAGE 3 of 4
    For the Year Ended   June 30, 2010
                                                                             Sources of Funds for Expenditures

                                                                                              Federal Categorical                                                                       Memo Only
                                                                                                                                                                               Expenditures Made on Behalf of
                             Commonwealth Categorical Aid              Federal Pass-Through                            Direct Federal Aid                                          the Local Government

                                                 Percent of                            Percent of                                     Percent of         Local Charges
                             Amount             Expenditures        Amount            Expenditures               Amount              Expenditures         for Services          State                Federal           No.


                         $       1,026,792              26.82   $        784,460               20.49       $             9,295                0.24   $         1,128,319   $        326,010     $          368,264       51
                                 4,307,690              46.33          2,675,683               28.78                       -                   -               1,005,970            710,029              2,084,356       52
                                10,882,610              13.10         10,271,292               12.36                 9,200,014               11.07             1,463,050          1,592,667                685,604       53
                                 2,576,482              25.97          1,801,490               18.16                    19,473                0.20             1,598,988            620,196                816,940       54
                                 1,280,829              30.15            604,013               14.22                       -                   -               1,912,478            297,401                667,042       55

                                 1,455,423              36.79            834,542               21.10                      6,417               0.16               708,099            245,421                245,747       56
                                   822,392              27.18            623,096               20.59                      7,587               0.25               920,995            217,057                156,951       57
                                 4,680,644              43.87          1,788,017               16.76                        -                  -               3,105,407            538,737              1,680,905       58
                                 1,087,109              31.10            652,315               18.66                      7,662               0.22               954,305            267,321                249,887       59
                                 6,139,365              30.63          3,904,862               19.48                        -                  -               7,323,105          1,420,061              1,967,333       60

                                 1,234,920              32.33            563,619               14.76                   10,393                 0.27               853,419            218,252                450,330       61
                                   866,254              33.97            608,469               23.86                      -                    -                     -              299,213                123,663       62
                                 1,605,227              24.57          1,927,496               29.50                      916                 0.01             1,774,234            919,462                866,193       63
                                   813,827              22.14            738,700               20.10                   10,357                 0.28             1,289,672            372,128                340,931       64
                                 1,324,121              29.46            956,707               21.28                      -                    -               1,520,878            367,887                793,563       65

                                 2,910,216              34.95          1,783,736               21.42                   13,337                 0.16             1,471,782            491,872                514,708       66
                                 2,079,288              40.55          1,154,499               22.51                      -                    -                 360,654            458,580                721,216       67
                                 1,559,663              29.21          1,123,372               21.04                   46,580                 0.87             2,164,559            373,245                998,270       68
                                10,319,147              40.28          8,741,472               34.12                      -                    -               3,384,015          1,047,567              2,254,034       69
                                 2,104,047              33.86          1,056,900               17.01                      -                    -                 969,097            364,818                226,182       70

                                 1,918,314              28.73          1,432,242               21.45                      -                    -               2,313,448            477,124                847,044       71
                                 1,963,103              35.74          1,090,223               19.85                   15,777                 0.29             1,014,229            442,968                354,651       72
                                19,553,000              26.01         15,823,000               21.05                  467,000                 0.62             1,813,000          4,586,961              3,440,018       73
                                 7,015,881              35.45          3,567,980               18.03                      -                    -               6,492,384            615,334              1,428,574       74
                                   765,744              30.73            536,910               21.55                    3,329                 0.13               367,341            161,937                 67,474       75

                                   594,809              22.94            460,805               17.77                      6,580               0.25               798,727            306,723                270,759       76
                                 9,701,799              43.22          4,618,263               20.57                        -                  -               3,400,509            900,109              1,269,997       77
                                 3,161,402              37.86          1,267,302               15.18                        -                  -               2,491,510            248,978                716,687       78
                                 8,178,257              47.97          3,163,501               18.56                        -                  -               2,058,569            715,634              1,097,947       79
                                 4,427,869              30.02          2,547,419               17.27                        -                  -               5,440,512            724,879              1,858,378       80

                                 2,740,668              44.35          1,709,629               27.66                      -                    -               1,077,826            773,080              1,289,411       81
                                 3,489,483              41.09          1,396,300               16.44                      -                    -               1,109,194            479,024                653,613       82
                                 4,838,516              27.07          1,898,959               10.62                      -                    -               9,492,025            827,522              1,759,115       83
                                 1,494,176              24.82          1,408,965               23.40                   26,993                 0.45             1,887,509            550,227                659,354       84
                                 7,641,778              32.29          3,578,640               15.12                   21,854                 0.09             4,432,251          1,201,598              1,279,192       85

                                 4,322,768              19.59          4,119,918               18.67                   22,276                 0.10             6,255,736          1,008,083                894,728       86
                                   999,665              28.63            964,849               27.63                    9,624                 0.28               618,698            333,750                261,565       87
                                 1,775,512              37.66          1,338,053               28.38                   10,381                 0.22               667,351            428,257                428,978       88
                                 6,338,735              36.47          3,557,498               20.47                      -                    -               6,873,302            970,639              2,285,228       89
                                 3,758,265              39.87          2,116,931               22.46                      -                    -               1,456,258            524,033                635,844       90

                                 5,059,641              27.57          2,798,260               15.25                   40,894                 0.22             8,147,537            883,824              1,749,457       91
                                 1,710,899              29.91          1,260,147               22.03                   13,455                 0.24             1,633,338            462,744                634,157       92
                                 5,299,744              38.44          4,018,518               29.15                      -                    -               2,474,169          1,226,562              2,403,651       93
                                 4,397,346              28.49          2,253,897               14.60                      -                    -               6,837,857            494,061                985,760       94
                                 3,589,272              26.47          2,824,919               20.83                      -                    -               1,775,728            605,497                482,188       95

                         $     389,215,723              22.33   $    293,223,745               16.82       $        39,812,059                2.28   $       302,752,826   $     75,718,164     $       91,791,140       95




                                                                                                                                                                                                                               93
                                                                                                                                                                                                                    COMPARATIVE
                                                                                                                                                                                                             HEALTH AND WELFARE
                                                                                                                                                                                                                 For the Year Ended
                                                    Health                                Mental Health and Mental Retardation                                      Welfare/Social Services



                                                                                                                                                                                                     Memo Only

                                                                        Percent                                            Percent                                                 Percent         Tax Relief for the
No.                Locality       Amount            Per Capita         of Average        Amount             Per Capita    of Average          Amount              Per Capita      of Average     Elderly/Handicapped          Total

      Town of:
  1     Abingdon              $         2,893   $             0.37            5.25   $            -     $           -               -     $         11,120    $          1.43            45.69   $           11,120     $         14,013
  2     Ashland                           -                    -               -                  -                 -               -                  -                  -                -                    -                    -
  3     Big Stone Gap                     -                    -               -                  -                 -               -               27,639               5.69           181.96               27,639               27,639
  4     Blacksburg                        -                    -               -                  -                 -               -               12,637               0.32            10.21               12,637               12,637
  5     Blackstone                        -                    -               -                  -                 -               -                  -                  -                -                    -                    -

  6     Bluefield                        -                     -               -                  -                 -               -                4,110               0.81            25.88                4,110                4,110
  7     Bridgewater                      -                     -               -                  -                 -               -                  -                  -                -                    -                    -
  8     Chincoteague                 148,925                 34.50          486.92                -                 -               -                2,170               0.50            16.07                2,170              151,095
  9     Christiansburg                   -                     -               -                  -                 -               -               24,573               1.45            46.36               21,473               24,573
 10     Clifton Forge                    -                     -               -                  -                 -               -                6,387               1.49            47.61                6,387                6,387

 11     Colonial Beach                     -                   -               -                  -                 -               -               11,120               3.44           110.13               11,120               11,120
 12     Culpeper                           -                   -               -                  -                 -               -               18,574               1.92            61.45               18,574               18,574
 13     Dumfries                           -                   -               -                  -                 -               -                  -                  -                -                    -                    -
 14     Farmville                          -                   -               -                  -                 -               -                  -                  -                -                    -                    -
 15     Front Royal                        -                   -               -                  -                 -               -               62,385               4.59           146.77               62,385               62,385

 16     Herndon                            -                   -               -                  -                 -               -               68,755               3.18           101.50               68,755               68,755
 17     Leesburg                           -                   -               -                  -                 -               -              136,536               4.82           154.18              136,536              136,536
 18     Luray                              -                   -               -                  -                 -               -               20,080               4.12           131.79               20,080               20,080
 19     Marion                             -                   -               -                  -                 -               -                  -                  -                -                    -                    -
 20     Orange                             -                   -               -                  -                 -               -                4,207               1.02            32.62                4,207                4,207

 21     Pulaski                         1,000                 0.11            1.49             4,000               0.42     3,139.44                19,615               2.07            66.20               19,615               24,615
 22     Purcellville                      -                    -               -                 -                  -            -                  49,873              13.92           444.87               49,873               49,873
 23     Richlands                         -                    -               -                 -                  -            -                     -                  -                -                    -                    -
 24     Rocky Mount                       -                    -               -                 -                  -            -                   3,561               0.88            28.00                3,561                3,561
 25     Smithfield                        -                    -               -                 -                  -            -                     -                  -                -                    -                    -

 26     South Boston                       -                   -               -                  -                 -               -                  -                  -                -                    -                    -
 27     South Hill                         -                   -               -                  -                 -               -                  -                  -                -                    -                    -
 28     Strasburg                          -                   -               -                  -                 -               -                6,971               1.74            55.48                6,971                6,971
 29     Tazewell                           -                   -               -                  -                 -               -                  -                  -                -                    -                    -
 30     Vienna                             -                   -               -                  -                 -               -              298,932              20.68           661.23              298,932              298,932

 31     Vinton                             -                   -               -                  -                 -               -                1,178               0.15             4.84                1,178                1,178
 32     Warrenton                          -                   -               -                  -                 -               -              103,714              15.55           497.11                3,273              103,714
 33     West Point                         -                   -               -                  -                 -               -               17,123               5.97           191.00               17,123               17,123
 34     Wise                               -                   -               -                  -                 -               -                7,881               2.42            77.41                7,881                7,881
 35     Woodstock                          -                   -               -                  -                 -               -                3,682               0.93            29.79                3,682                3,682
 36     Wytheville                         -                   -               -                  -                 -               -                7,426               0.95            30.42                7,426                7,426

 36                  Total    $      152,818    $             7.08 *        100.00   $         4,000    $          0.01          100.00   $        930,249    $          3.13           100.00   $          826,708     $      1,087,067

170            Grand Total    $   197,318,273   $            24.12                   $   971,515,545    $        118.77                   $   1,648,692,033   $        201.55                    $      120,317,661     $   2,817,525,851




94
                         REPORT                                                                                                                                                                                     EXHIBIT C-5
HEALTH AND WELFARE       EXPENDITURES BY ACTIVITY                                                                                                                                                                   PAGE 4 of 4
    For the Year Ended   June 30, 2010
                                                                             Sources of Funds for Expenditures

                                                                                              Federal Categorical                                                                       Memo Only
                                                                                                                                                                               Expenditures Made on Behalf of
                             Commonwealth Categorical Aid              Federal Pass-Through                            Direct Federal Aid                                          the Local Government

                                                 Percent of                            Percent of                                     Percent of         Local Charges
                             Amount             Expenditures        Amount            Expenditures               Amount              Expenditures         for Services          State                Federal              No.


                         $             -                    -   $            -                   -         $               -                   -     $               -     $            -       $               -               1
                                       -                    -                -                   -                         -                   -                     -                  -                       -               2
                                       -                    -                -                   -                         -                   -                     -                  -                       -               3
                                       -                    -                -                   -                         -                   -                     -                  -                       -               4
                                       -                    -                -                   -                         -                   -                     -                  -                       -               5

                                       -                    -                -                   -                         -                   -                     -                  -                       -            6
                                       -                    -                -                   -                         -                   -                     -                  -                       -            7
                                       -                    -                -                   -                         -                   -                     -                  -                       -            8
                                       -                    -                -                   -                         -                   -                     -                  -                       -            9
                                       -                    -                -                   -                         -                   -                     -                  -                       -           10

                                       -                    -                -                   -                         -                   -                     -                  -                       -           11
                                       -                    -                -                   -                         -                   -                     -                  -                       -           12
                                       -                    -                -                   -                         -                   -                     -                  -                       -           13
                                       -                    -                -                   -                         -                   -                     -                  -                       -           14
                                       -                    -                -                   -                         -                   -                     -                  -                       -           15

                                       -                    -                -                   -                         -                   -                     -                  -                       -           16
                                       -                    -                -                   -                         -                   -                     -                  -                       -           17
                                       -                    -                -                   -                         -                   -                     -                  -                       -           18
                                       -                    -                -                   -                         -                   -                     -                  -                       -           19
                                       -                    -                -                   -                         -                   -                     -                  -                       -           20

                                       -                    -                -                   -                         -                   -                     -                  -                       -           21
                                       -                    -                -                   -                         -                   -                     -                  -                       -           22
                                       -                    -                -                   -                         -                   -                     -                  -                       -           23
                                       -                    -                -                   -                         -                   -                     -                  -                       -           24
                                       -                    -                -                   -                         -                   -                     -                  -                       -           25

                                       -                    -                -                   -                         -                   -                     -                  -                       -           26
                                       -                    -                -                   -                         -                   -                     -                  -                       -           27
                                       -                    -                -                   -                         -                   -                     -                  -                       -           28
                                       -                    -                -                   -                         -                   -                     -                  -                       -           29
                                       -                    -                -                   -                         -                   -                     -                  -                       -           30

                                       -                    -                -                   -                         -                   -                     -                  -                       -           31
                                       -                    -                -                   -                         -                   -                     -                  -                       -           32
                                       -                    -                -                   -                         -                   -                     -                  -                       -           33
                                       -                    -                -                   -                         -                   -                     -                  -                       -           34
                                       -                    -                -                   -                         -                   -                     -                  -                       -           35
                                       -                    -                -                   -                         -                   -                     -                  -                       -           36

                         $             -                    -   $            -                   -         $               -                   -     $               -     $            -       $               -           36

                         $     730,725,701              25.94   $    521,979,905               18.53       $        54,335,776                1.93   $       469,211,332   $    139,566,836     $      154,205,069         170




                                                                                                                                                                                                                                    95
                                                                                                                                                                                                                 COMPARATIVE
                                                                                                                                                                                                                    EDUCATION
                                                                                                                                                                                                              For the Year Ended


                                                                                                                                     Elementary, Secondary and Other Education

                                                       Instruction                       Administration, Attendance and Health                Pupil Transportation Services                Operation and Maintenance Services

                                                                         Percent                                         Percent                                          Percent                                        Percent
 No.                    Locality       Amount             Per Capita    of Average       Amount          Per Capita     of Average        Amount          Per Capita     of Average        Amount        Per Capita     of Average

          City of:
      1       Alexandria           $    161,182,874      $ 1,137.19          89.72   $    18,788,382     $   132.56         162.97   $       8,253,438    $    58.23           81.29   $    16,725,795   $    118.00         70.79
      2       Bedford                     4,763,450          783.02          61.77           604,893          99.43         122.24             496,375         81.59          113.91               -             -             -
      3       Bristol                    19,276,686        1,083.35          85.47         1,234,030          69.35          85.26             588,897         33.10           46.20         1,894,607        106.48         63.87
      4       Buena Vista                 8,277,831        1,263.23          99.66           427,838          65.29          80.27             321,206         49.02           68.43           878,201        134.02         80.39
      5       Charlottesville            47,861,795        1,187.13          93.66         4,338,078         107.60         132.28           2,297,628         56.99           79.56        10,245,719        254.13        152.44

      6      Chesapeake                 326,033,803          1,482.24       116.94        15,728,048          71.50          87.91          22,143,367        100.67          140.54        39,681,656        180.40        108.22
      7      Colonial Heights            26,703,316          1,513.95       119.44         1,567,026          88.84         109.23             783,523         44.42           62.02         3,863,640        219.05        131.40
      8      Covington                    7,479,312          1,255.59        99.06           497,653          83.54         102.71             253,244         42.51           59.35         1,166,568        195.84        117.48
      9      Danville                    53,876,681          1,191.12        93.97         6,079,235         134.40         165.24           3,171,474         70.12           97.89         7,545,583        166.82        100.07
     10      Emporia                      5,892,766          1,005.41        79.32           442,148          75.44          92.75             794,351        135.53          189.21         1,128,353        192.52        115.49

     11      Fairfax                     28,257,929          1,143.97        90.25         2,008,150          81.30          99.95           1,870,023         75.70          105.69         3,334,475        134.99         80.98
     12      Falls Church                26,862,694          2,293.78       180.96         3,181,210         271.64         333.96             836,450         71.42           99.71         3,518,760        300.46        180.24
     13      Franklin                    12,675,516          1,515.80       119.59           867,613         103.75         127.56             629,673         75.30          105.12         1,387,389        165.91         99.53
     14      Fredericksburg              27,207,560          1,188.02        93.73         3,258,385         142.28         174.92           1,196,074         52.23           72.91         3,733,122        163.01         97.78
     15      Galax                        9,047,291          1,330.86       105.00           605,403          89.06         109.49             518,151         76.22          106.41         2,210,196        325.12        195.03

     16      Hampton                    185,485,252          1,281.43       101.10        10,058,695          69.49          85.43          11,617,986         80.26          112.05        20,781,914        143.57         86.13
     17      Harrisonburg                42,861,187            913.96        72.11         2,810,762          59.94          73.69           2,382,756         50.81           70.93         4,662,092         99.41         59.64
     18      Hopewell                    33,749,766          1,446.88       114.15         1,911,528          81.95         100.75             995,643         42.68           59.59         3,904,860        167.40        100.42
     19      Lexington                    4,622,768            634.81        50.08           384,254          52.77          64.87                 -             -               -             441,074         60.57         36.33
     20      Lynchburg                   71,272,460            984.82        77.70         4,696,245          64.89          79.78           3,508,602         48.48           67.68        10,242,569        141.53         84.90

     21      Manassas                    63,476,335          1,752.84       138.29         4,262,921         117.72         144.72           3,462,632         95.62          133.49         8,629,050        238.28        142.94
     22      Manassas Park               21,700,118          1,547.09       122.05         1,849,232         131.84         162.09           1,894,387        135.06          188.55         3,270,128        233.14        139.85
     23      Martinsville                15,872,960          1,069.50        84.38         5,218,774         351.64         432.31             829,769         55.91           78.05         2,553,219        172.03        103.20
     24      Newport News               245,285,831          1,343.36       105.98        19,471,985         106.64         131.11          18,395,786        100.75          140.65        30,244,835        165.64         99.36
     25      Norfolk                    283,810,053          1,193.66        94.17        13,204,771          55.54          68.28          10,505,594         44.18           61.68        33,754,960        141.97         85.16

     26      Norton                       5,854,352          1,444.09       113.93           652,394         160.93         197.85             283,388         69.90           97.59           748,068        184.53        110.69
     27      Petersburg                  37,747,658          1,237.09        97.60         3,293,815         107.95         132.71           2,342,845         76.78          107.19         5,604,327        183.67        110.18
     28      Poquoson                    15,688,485          1,320.47       104.18         1,190,385         100.19         123.18             904,605         76.14          106.29         1,766,007        148.64         89.17
     29      Portsmouth                 121,022,478          1,233.37        97.30         8,844,786          90.14         110.82           7,284,758         74.24          103.64        16,043,298        163.50         98.08
     30      Radford                     11,873,161            784.13        61.86           973,406          64.29          79.03             345,107         22.79           31.82         1,265,592         83.58         50.14

     31      Richmond                   250,179,008          1,262.88        99.63        14,347,564          72.43          89.04           9,958,431         50.27           70.18        30,204,330        152.47         91.46
     32      Roanoke                    111,389,282          1,193.84        94.19        11,458,820         122.81         150.99           8,849,331         94.84          132.41        15,230,712        163.24         97.92
     33      Salem                       32,797,392          1,303.39       102.83         2,372,517          94.29         115.92           1,426,359         56.68           79.13         2,552,418        101.44         60.85
     34      Staunton                    24,043,423          1,024.28        80.81         1,910,804          81.40         100.08             842,429         35.89           50.10         2,198,852         93.67         56.19
     35      Suffolk                    108,332,919          1,305.12       102.97         5,333,012          64.25          78.99           9,982,850        120.27          167.90        16,064,864        193.54        116.10

     36      Virginia Beach             566,769,841          1,304.68       102.93        20,131,072          46.34          56.97          31,595,392         72.73          101.54        92,480,260        212.89        127.70
     37      Waynesboro                  24,313,250          1,173.88        92.61         1,911,177          92.27         113.44             952,952         46.01           64.23         3,578,534        172.78        103.64
     38      Williamsburg                 6,451,417            475.35        37.50           496,492          36.58          44.98             595,506         43.88           61.26           753,375         55.51         33.30
     39      Winchester                  42,163,129          1,598.14       126.08         2,013,579          76.32          93.83           1,632,713         61.89           86.40         2,380,629         90.23         54.13

     39                   Total    $   3,092,162,029     $ 1,267.54         100.00   $   198,427,082     $    81.34         100.00   $     174,743,695    $    71.63          100.00   $   406,670,031   $    166.70        100.00




98
                  COMPARATIVE       REPORT                                                                                                                                                                                                                                    EXHIBIT C-6
                                    EXPENDITURES BY ACTIVITY                                                                                                                                                                                                                  PAGE 1 of 4
               For the Year Ended   June 30, 2010
                                                                                                                                                                                     Source of Funds for Expenditures

er Education                                                                                                                                                                                        Federal Categorical
                                         School Food Services and Other                     Contributions to                                         Commonwealth                                                                                                        Memo Only
                                          Non-Instructional Operations                    Community Colleges                                         Categorical Aid               Federal Pass-Through              Direct Federal Aid                              State Expenditures
                                                                                                                                                                                                                                                          Local       Made on Behalf
                                                                    Percent                                   Percent                                            Percent of                       Percent of                        Percent of          Charges         of the Local
                                        Amount        Per Capita   of Average       Amount      Per Capita   of Average   Total Education         Amount        Expenditures       Amount        Expenditures       Amount         Expenditures       for Services      Government      No.


                                    $     5,729,230   $    40.42       61.31    $      12,304   $    0.09         44.87   $    210,692,023    $    29,186,616          13.85   $    14,592,596         6.93     $         75,752          0.04    $      2,560,627     $      1,142      1
                                                -            -           -              4,581        0.75        389.25          5,869,299          4,257,930          72.55               -            -                    -             -                   -                -        2
                                          1,258,676        70.74      107.30           38,411        2.16      1,115.86         24,291,307         12,566,230          51.73         4,514,925        18.59                  -             -               667,848              825      3
                                            438,475        66.91      101.50           30,408        4.64      2,398.68         10,373,959          6,814,550          65.69         1,253,084        12.08               25,930          0.25             256,983              132      4
                                          1,699,147        42.14       63.93           22,130        0.55        283.73         66,464,497         17,894,888          26.92         6,946,914        10.45                8,312          0.01           1,923,979            4,533      5

                                         12,061,206        54.83       83.17           75,000        0.34       176.25         415,723,080        206,149,334          49.59        29,789,038         7.17          2,992,854            0.72           7,245,368            8,687      6
                                            916,204        51.94       78.79            4,101        0.23       120.19          33,837,810         12,245,204          36.19         1,928,164         5.70             17,972            0.05             434,446              110      7
                                            428,945        72.01      109.23            3,000        0.50       260.33           9,828,722          4,798,190          48.82         1,469,221        14.95                -               -               115,717              485      8
                                          3,273,947        72.38      109.79           10,424        0.23       119.13          73,957,344         39,966,743          54.04        13,306,928        17.99            476,546            0.64             923,509              879      9
                                            443,745        75.71      114.84            1,195        0.20       105.39           8,702,558          3,905,076          44.87         2,044,308        23.49                -               -               180,129              -       10

                                          1,307,143        52.92       80.27            2,089        0.08        43.72          36,779,809          6,156,427          16.74               -            -                  -               -               406,213              -       11
                                          2,120,550       181.07      274.65           12,295        1.05       542.69          36,531,959          4,689,422          12.84         1,088,482         2.98             30,080            0.08           1,762,804              -       12
                                            607,676        72.67      110.23              -           -            -            16,167,867          8,077,609          49.96         3,348,463        20.71                -               -               143,770              -       13
                                          1,261,841        55.10       83.57            5,750        0.25       129.78          36,662,732          6,761,208          18.44         4,230,096        11.54          1,097,920            2.99             669,733               94     14
                                          1,117,555       164.39      249.36           11,511        1.69       875.28          13,510,107          7,073,547          52.36         2,507,428        18.56                -               -               776,103              152     15

                                          9,215,723        63.67       96.57              -           -            -           237,159,570        128,112,554          54.02        32,586,458        13.74          1,512,984            0.64           5,441,451              250     16
                                          2,373,806        50.62       76.78           46,484        0.99       512.37          55,137,087         21,990,320          39.88         6,944,521        12.60             69,712            0.13           2,058,334            2,279     17
                                          2,063,394        88.46      134.18            3,000        0.13        66.48          42,628,191         23,591,815          55.34         7,022,880        16.47          1,396,201            3.28             836,477              385     18
                                            161,803        22.22       33.70              -           -            -             5,609,899          2,706,137          48.24           779,980        13.90                -               -               232,617              -       19
                                          3,598,109        49.72       75.41              -           -            -            93,317,985         47,025,697          50.39        14,696,774        15.75            900,407            0.96           2,532,147            6,152     20

                                          2,756,393        76.12      115.45              -           -            -            82,587,331         31,003,221          37.54         8,455,388        10.24                -               -             1,750,817              692     21
                                          1,262,312        90.00      136.51           15,205        1.08       560.35          29,991,382         13,975,098          46.60         3,110,850        10.37              8,190            0.03             539,718              284     22
                                          1,387,810        93.51      141.84           20,725        1.40       721.83          25,883,257         14,444,709          55.81         4,486,670        17.33             10,441            0.04             567,439               64     23
                                         13,210,374        72.35      109.74              -           -            -           326,608,811        173,499,594          53.12        39,686,537        12.15          8,092,177            2.48           7,853,281            1,286     24
                                         28,494,733       119.84      181.78            6,000        0.03        13.04         369,776,111        195,661,866          52.91        63,988,388        17.30          8,576,404            2.32           5,637,237            2,514     25

                                            303,660        74.90      113.62            7,520        1.85       958.85           7,849,382          4,661,701          59.39         1,460,672        18.61                 -              -               114,856              109     26
                                          1,969,201        64.54       97.89           37,565        1.23       636.37          50,995,411         28,351,237          55.60        10,271,765        20.14             240,803           0.47             703,143              461     27
                                            319,494        26.89       40.79              -           -            -            19,868,976          9,522,156          47.92         1,827,746         9.20             195,732           0.99             416,183               66     28
                                          6,459,186        65.83       99.85              -           -            -           159,654,506         91,264,467          57.16        31,343,259        19.63             504,853           0.32           1,487,928              682     29
                                            586,174        38.71       58.72            6,453        0.43       220.29          15,049,893          7,748,748          51.49         1,770,222        11.76                 -              -               244,574              136     30

                                         10,379,528        52.39       79.47              -           -            -           315,068,861        124,014,822          39.36        52,660,754        16.71          8,506,280            2.70           2,944,968           13,149     31
                                          5,236,873        56.13       85.14              -           -            -           152,165,018         70,342,651          46.23        22,748,594        14.95            286,997            0.19           6,200,575            1,368     32
                                          1,729,451        68.73      104.25              -           -            -            40,878,137         17,732,867          43.38         4,619,729        11.30                -               -             2,249,152               73     33
                                          1,110,561        47.31       71.76           30,170        1.29       664.38          30,136,239         15,381,712          51.04         4,170,606        13.84                -               -               604,521              613     34
                                          6,139,451        73.96      112.19              -           -            -           145,853,096         76,184,047          52.23        18,470,611        12.66            722,699            0.50           2,876,919              174     35

                                         25,983,743        59.81       90.73            6,000        0.01         7.14         736,966,308        325,831,893          44.21        64,111,517         8.70         18,010,777            2.44          15,542,788            3,028     36
                                          1,221,129        58.96       89.43           30,403        1.47       758.78          32,007,445         14,791,147          46.21         4,775,327        14.92            108,434            0.34             419,748            1,297     37
                                            279,677        20.61       31.26              -           -            -             8,576,467          1,510,635          17.61           681,141         7.94                -               -               263,794            1,915     38
                                          1,922,553        72.87      110.53           29,212        1.11       572.35          50,141,815         15,368,460          30.65         5,917,920        11.80                -               -               884,099            1,073     39

                                    $   160,829,478   $    65.93      100.00    $     471,936   $    0.19       100.00    $   4,033,304,251   $ 1,825,260,528          45.25   $   493,607,956        12.24     $ 53,868,457              1.34    $     80,469,995     $     55,089     39




                                                                                                                                                                                                                                                                                         99
                                                                                                                                                                                                                  COMPARATIVE
                                                                                                                                                                                                                     EDUCATION
                                                                                                                                                                                                               For the Year Ended


                                                                                                                                      Elementary, Secondary and Other Education

                                                        Instruction                       Administration, Attendance and Health                Pupil Transportation Services                Operation and Maintenance Services

                                                                          Percent                                         Percent                                          Percent                                        Percent
 No.                     Locality       Amount             Per Capita    of Average       Amount          Per Capita     of Average        Amount          Per Capita     of Average        Amount        Per Capita     of Average

          County of:
      1      Accomack               $     38,219,730      $     965.65        72.77   $     2,162,858     $    54.65          77.26   $       2,818,623    $    71.21           70.43   $     5,684,334   $    143.62         88.76
      2      Albemarle                   123,097,631          1,292.40        97.39         9,274,082          97.37         137.66           8,755,287         91.92           90.91        13,124,465        137.79         85.16
      3      Alleghany                    21,408,855          1,267.94        95.55         1,579,743          93.56         132.28           1,777,436        105.27          104.11         3,238,721        191.81        118.55
      4      Amelia                       12,403,136            943.38        71.09         1,093,785          83.19         117.62           1,357,554        103.26          102.12         1,470,847        111.87         69.14
      5      Amherst                      33,494,290          1,019.95        76.86         2,075,404          63.20          89.35           2,740,318         83.45           82.53         5,401,788        164.49        101.66

   6         Appomattox                   14,525,281            991.55        74.72         1,093,729          74.66         105.56           1,187,315         81.05           80.16         1,912,965        130.59         80.71
   7         Arlington                   297,860,913          1,404.75       105.86        19,448,344          91.72         129.68          12,358,151         58.28           57.64        30,269,184        142.75         88.23
   8         Augusta                      81,474,960          1,129.81        85.14         3,569,487          49.50          69.98           6,172,659         85.60           84.65         9,576,324        132.79         82.07
   9         Bath                          6,428,197          1,354.63       102.08           380,849          80.26         113.47             761,361        160.44          158.68         1,208,238        254.62        157.36
  10         Bedford                      65,616,754            981.46        73.96         3,105,261          46.45          65.67           6,785,401        101.49          100.38         9,319,180        139.39         86.15