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Appendix

Table A-1 Revenue by Source Multipliers
Jefferson County. West Virginia, FYE June 30, 2000

Table A-3 Revenue by Source Multipliers
City of Charles Town, West Virginia, FYE June 30, 2000

 

 

 

 

Allocation Factor

Contribution Margin

 

 

Allocation Factor

Contribution Margin

Category

2000 Revenues

Notes

Resident

Non-Res.

Residential

Non-Residential

2000 Revenues

Notes

Resident

Non-Res.

Residential

Non-Residential

1 Real Estate

Residential

$1,899,638

 

100.0%

0.0%

$1,899,638

41.49%

 

 

$123,727

 

100.0%

0.0%

$123,727

22.06%

 

 

Non-Residential

$1,967,563

 

0.0%

100.0%

 

 

$1,967,563

39.38%

$107,987

 

0.0%

100.0%

 

 

$107,987

16.29%

School Assessments

$0

1

100.0%

0.0%

$0

0.00%

 

 

$0

1

100.0%

0.0%

$0

0.00%

 

 

2 Personal Property

$1,227,798

 

38.2%

61.8%

$468,896

10.24%

$758,902

15.19%

$80,402

 

52.1%

47.9%

$41,921

7.48%

$38,480

5.80%

3 Horse Racing Tax

$39,020

 

0.0%

100.0%

$0

0.00%

$39,020

0.78%

$105,641

 

77.9%

22.1%

$82,307

14.68%

$23,334

3.52%

4 Hotel Occupancy Tax

$151,833

 

0.0%

100.0%

$0

0.00%

$151,833

3.04%

$43,316

 

0.0%

100.0%

$0

0.00%

$43,316

6.53%

5 Video Lottery Tax

$1,257,666

2

0.0%

100.0%

$0

0.00%

$1,257,666

25.17%

$110,214

2

0.0%

100.0%

$0

0.00%

$110,214

16.62%

6 Other Taxes

$355,691

 

59.3%

40.7%

$210,996

4.61%

$144,695

2.90%

$210,850

3

0.6%

99.4%

$1,240

0.22%

$209,610

31.61%

7 Licenses, Fees, Permits

$965,565

 

65.6%

34.5%

$632,928

13.82%

$332,637

6.66%

$153,408

4

60.0%

40.0%

$92,029

 

$61,379

9.26%

8 Fines & Forfeitures

$52,892

 

78.0%

22.0%

$41,277

0.90%

$11,615

0.23%

$64,125

 

78.0%

22.0%

$50,043

8.92%

$14,082

2.12%

9 Use of Money (Interest)

$120,265

 

69.0%

31.0%

$83,019

1.81%

$37,246

0.75%

$20,429

5

76.2%

23.8%

$15,575

2.78%

$4,854

0.73%

10 Charges for Services

$82,572

 

70.2%

29.8%

$57,957

1.27%

$24,615

0.49%

$50,008

 

70.9%

29.1%

$35,456

6.32%

$14,552

2.19%

11 Wine and Liquor Tax

$19,365

 

54.3%

45.7%

$10,519

0.23%

$8,846

0.18%

$32,717

 

54.3%

45.7%

$17,772

3.17%

$14,945

2.25%

12 Reimbursements

$182,097

 

72.2%

27.8%

$131,547

2.87%

$50,550

1.01%

$4,952

 

72.2%

27.8%

$3,577

0.64%

$1,375

0.21%

13 Miscellaneous

$325,000

 

72.3%

27.7%

$234,910

5.13%

$90,090

1.80%

$5,525

6

72.3%

27.7%

$3,993

0.71%

$1,532

0.23%

14 Intergovernmental

$927,718

3

87.0%

13.0%

$806,744

17.62%

$120,974

2.42%

$110,518

7

84.3%

15.7%

$93,127

16.61%

$17,391

2.62%

County Sub-Total

$9,574,684

 

 

 

$4,578,431

47.82%

$4,996,253

52.18%

$1,223,818

8

 

 

$560,768

45.82%

$663,050

54.18%


Board of Education Revenues

 

 

 

 

 

 

 

 

 

 

 

 

 

 

County Contribution

$17,120,606

 

County Operating Revenues

$9,574,684

 

 

 

 

 

 

 

 

 

Federal, State & Other Contribution

$30,205,328

 

County BOE Revenues

$17,120,606

 

 

 

 

 

 

 

 

 

Board of Education Sub-Total

$47,325,934

4

Total Local Revenues

$26,695,290

 

 

 

 

 

 

 

 

 

Grand Total

$56,900,618

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Notes:
1 Included in Board of Education revenues.
2 Included in Operating Budget as reported in County CAFR but used for Capital Budget items only.
3 Includes Property transfer Tax revenues.
4 Net of $838,979 for Capital Projects.
5 Includes County revenues and Board of Education revenues.


1 Included in Board of Education revenues. See Appendix Table A-1
2 Included in Operating Budget as reported in City Financial Statements.
3 Includes Business and Occupation Tax of $209,134.
4 Includes Street Paving and Franchise Fees.
5 Net of $417 in Capital Reserves and $63 in Interest from Special Revenues.
6 Net of $50,667 for Capital Reserves. Includes Sale of Fixed Assets.
7 Includes $63 in Interest from Special Revenues.
8 Net of $51,084 for Capital Reserves.

[ Allocation Factors show how much comes from residential property & other]
[Contribution Margin: $ show how much comes from residential & other. Percents are % of column (different below)]

Sources:
Jefferson County Comprehensive Annual Financial Report FYE June 30, 2000
Jefferson County Sheriff's Settlement FYE June 30, 2000
Jefferson County Board of Education Financial Statements and Supplementary Information FYE June 30, 2000
Center for Regional Analysis, The School of Public Policy, George Mason University; Urban Analytics, Inc.


City of Charles Town Financial Statements with Supplementary Information FYE June 30, 2000
Center for Regional Analysis, The School of Public Policy, George Mason University
Urban Analytics, Inc.

 

Table A-2, Baseline Service Level Multipliers
Jefferson County, West Virginia, FYE June 30, 2000

Table A-4, Baseline Service Level Multipliers
City of Charles Town, West Virginia, FYE June 30, 2000

 

 

 

Notes

Allocation Factor

Contribution Margin

 

Notes

Allocation Factor

Contribution Margin

Category

2000 Expenditures

 

Resident

Non-Res.

Residential

Non-Residential

2000 Revenues

 

Resident

Non-Res.

Residential

Non-Residential

1 General Government Administration

$4,990,249

 

72.6%

27.5%

$3,620,425

6.26%

$1,369,823

2.37%

$283,323

 

70.9%

29.1%

$200,876

0.40%

$82,447

0.16%

2 Public Safety

$2,564,763

 

66.2%

33.8%

$1,698,899

2.94%

$865,864

1.50%

$588,425

 

66.2%

33.8%

$389,773

0.77%

$198,652

0.39%

3 Health and Sanitation

$123,308

 

69.6%

30.4%

$85,785

0.15%

$37,523

0.06%

$428

 

69.6%

30.4%

$298

0.00%

$130

0.00%

4 Culture and Recreation (8~ Libraries)

$285,808

 

78.0%

22.0%

$222,816

0.39%

$62,992

0.11%

$68,051

1

78.0%

22.0%

$53,053

0.10%

$14,998

0.03%

5 Streets and Transportation

$4,000

 

100.0%

0.0%

$4,000

0.01%

$0

0.00%

$215,298

 

53.4%

46.6%

$114,969

0.23%

$100,329

0.20%

6 Housing Rehabilitation

$13,583

4

0.0%

100.0%

$0

0.00%

$13,583

0.02%

$767

 

100.0%

0.0%

$767

0.00%

$0

0.00%

7 Public Schools

$191,012

 

100.0%

0.0%

$191,012

0.33%

$0

0.00%

$0

 

100.0%

0.0%

$0

0.00%

$0

0.00%

County Sub-Total

$8,172,723

 

 

 

$5,822,938

71.25%

$2,349,785

28.75%

 

 

 

 

 

 

 

 

City Total

 

 

 

 

 

 

 

 

$1,156,292

 

 

 

$759,735

65.70%

$396,557

34.30%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Board of Education Expenditures

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

County Disbursements

$16,936,242

County Operating Expenditures

$8,172,723

 

 

 

 

 

 

 

 

 

Non-County Disbursements

$32,730,596

County BOE Expenditures

$16,936,242

 

 

 

 

 

 

 

 

 

Board of Education Sub-Total

$49,666,838

1, 5

Total Local Expenditures

$25,108,965

 

 

 

 

 

 

 

 

 

Grand Total

$57,839,561

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Notes:
1 Net of $191,012 for Public Schools.
2 Includes County Expenditures and Board of Education Expenditures.
3 includes $191,012 for Public Schools.
4 Net of $50,719 for Capital Expenditures.
5 Net of $279,497 for School Capital Expenditures.


1 Net of $1,895 for Capital Reserves

[ Allocation Factors show how much is spent on residential property & other]
[Contribution Margin: $ show how much spent on residential & other. County percents (A-2) are percent of $57 million total spending. City percents (A-4) are percent of $50 million (don't know why)]

Sources:
Jefferson County Comprehensive Annual Financial Report FYE June 30, 2000
Jefferson County Sheriffs Settlement FYE June 30, 2000
Jefferson County Board of Education Financial Statements and Supplementary Information FYE June 30, 2000
Center for Regional Analysis, The School of Public Policy, George Mason University; Urban Analytics, Inc.


City of Charles Town Financial Statements with Supplemental information FYE
June 30, 2000
Center for Regional Analysis, The School of Public Policy, George Mason
University.
Urban Analytics, mc

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