Commonwealth of Virginia. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
Fairfax County. Virginia Auditor of Public Accounts, Comparative Report of Local Government Revenues and Expenditures, fiscal year 2025, fiscal year ended June 30, 2025. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
Town of Herndon. Virginia Auditor of Public Accounts, Comparative Report of Local Government Revenues and Expenditures, fiscal year 2025, fiscal year ended June 30, 2025. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
How these figures are counted. Revenue and spending are the figures that a Virginia government reported to the Virginia Auditor of Public Accounts for its Comparative Report of Local Government Revenues and Expenditures, grouped into the same categories as the Census figures. The report covers the general fund and the government's other governmental funds, its capital projects and debt service, and its enterprise (utility) funds. Borrowing, transfers between a government's own funds, depreciation, and state or federal spending made on the government's behalf are not counted. Fiscal years end June 30.
Schools. A county's or city's figures include its school division, because Virginia school divisions are not separate governments: their spending shows as schools and colleges, and the state and federal school aid they receive is counted in the county's or city's revenue.
Debt payments. The report lists principal and interest on general government debt, so the "Debt payments" line includes principal as well as interest. It leaves out repayments of principal on utility (enterprise) debt, and interest on that debt is counted in utility spending.
Utilities. The report does not split enterprise spending into water, sewer, trash, airports and transit, so all of it appears under "Water, sewer, trash and utilities", including any transit system. Courts are counted with police, fire and jails.
How a ZIP is matched. A ZIP code is not a government boundary, so we match it to the cities, counties and school districts that overlap it, using Census Bureau geography. Where a ZIP crosses several, each one is shown with its share of the ZIP. Each government's money covers its own operations only; the others listed here are separate.
Latest recorded year. The year differs by government: each block shows the newest fiscal year on file. A Census survey year covers fiscal years ending July 1 of the year before through June 30 of that year.