3240501 Financial Assistance for Mental Health Services 3240502 Financial Assistance for Services 3240503 Financial Assistance for Substance Abuse Services 3240504 Services Board 3240505 to 3240599 [Other - detail as desired] 32406XX WELFARE and Social Services 3240601 State and Local Hospitalization 3240602 Public Assistance and Welfare Administration 3240603 General Relief 3240604 Foster Care 3240605 Nutritional Services 3240606 Employment Services 3240607 Resettlement Assistance 3240608 Workforce Investment Fund 32406XX to 3240699 - detail as desired] 32407XX AND RECREATION 3240701 Young Adult Conservation Corps Program 3240702 Youth Conservation Corps Program 3240703 to 3240799 [Other - detail as desired] 32408XX LIBRARY 3240801 Financial Assistance to Public Libraries 3240802 to 3240899 [Other - detail as desired] 32409XX COMMUNITY DEVELOPMENT 3240901 CDBG - Rent Subsidies 3240902 Abandoned Vehicles 3240903 to 3240999 [Other - detail as desired] 32410XX EDUCATION 3241001 State Sales Tax Receipts 3241002 Aid 3241005 Regular Foster Care 3241006 Courses 3241007 Gifted and Talented 3241008 Remedial Education 3241009 Enrollment Loss 3241010 State Supplemental Payments 3241011 Pilot Studies 3241012 Special Education - Standards of Quality 3241014 Textbook Payments
Use of Money and Property; and Miscellaneous. Per capita data and percentage of total local revenue is presented for each major source. Below are explanations for columns specific to Exhibit B. These notes are included in the Report in Note 2 - Definitions of Key Terms. General Property Taxes: Real Property - Includes revenue from current and delinquent real property and land redemptions. Public Service Corporations - Includes current and delinquent real and personal property taxes on public service corporations. Personal Property - Includes current and delinquent taxes on personal property and mobile homes. It does not include the Commonwealth’s reimbursement to local governments for personal property tax relief. The Commonwealth’s reimbursement is reported as Revenue, Non-categorical Aid on Exhibit B-1. Machinery and Tools - Current and delinquent taxes on machinery and tools. Merchants' Capital - Current and delinquent taxes on merchants' capital. Penalties and Interest - Penalties and interest collected on all property Other Local Taxes - Includes the total for the taxes detailed in Exhibit B-2. Permits, Privilege Fees and Regulatory Licenses - Includes revenues from animal licenses; bicycle licenses; and building, electrical, and similar permits. Fines and Forfeitures - Includes revenue received by the local government from court fines and forfeitures and parking fines. Charges for Services – Includes fees charged for various government operations. Examples include charges for Sanitation and Removal - Waste Collection and Disposal Charges and charges for Parks and Recreation - Recreation fees. Charges for Services are structured so they can be reflected on Exhibits C-l through C-8 of this report on the same line as the expenditure activity which generated the revenue. For example, recreation fees are reported with expenditures for Parks and Recreation. Revenue from Use of Money and Property: Interest - Interest on investments received by general government. It does not include interest credited to capital projects, debt service, and enterprise funds, which is reported on Exhibits D, E, and F, respectively.