(The Center Square) – Virginia’s legislative oversight commission revised figures in its state spending report after finding coding issues in the data.

The changes affect comparisons showing how much state spending localities and their residents received for each dollar paid in state taxes.

The Joint Legislative Audit and Review Commission notified The Center Square on Monday that it had revised the report and accompanying presentation. Lawmakers received the initial findings Oct. 13.

Kimberly Sarte, associate director of the commission for ongoing oversight and fiscal analysis, said most revisions were minor. The most notable changes involved Richmond County, Richmond City and Lee County.

Sarte said staff found coding issues while reviewing the data for the final report.

“They didn’t change any of the report’s broader conclusions,” she told The Center Square.

The earlier findings put Richmond County’s state general fund spending at about $4.75 for every dollar paid in state taxes, the highest statewide. The Center Square reported that figure in its initial coverage.

The revised report puts Richmond County’s figure at $1.51.

Lee County now ranks highest at $4.06 in state spending for every tax dollar paid. Richmond City’s revised figure is $1.01, meaning state spending for the city and its residents slightly exceeded their state tax contributions.

Richmond County and Richmond City are separate localities.

Goochland County remains lowest at about 23 cents per dollar paid.

The analysis covers fiscal 2025 general fund revenue and spending. It counts payments to local governments and services provided on residents’ behalf, including Medicaid and higher education.

The revised findings still show generally higher spending per tax dollar in southwest and southern Virginia than in northern Virginia and the Richmond region.

The commission attributes much of that difference to funding formulas that provide more assistance to communities with fewer resources or more low-income residents.

The comparison excludes federal grants, transportation funding and other dedicated funds, capital expenditures and some general fund spending that could not reasonably be assigned to individual localities.