The COCS study analyzes revenues and expenditures on a land use basis for fiscal year 2003–2004 (July 2003 through June 2004). It examines revenues by land use and the financial demands of public services (e.g., public safety, government administration, schools, courts, etc.) and shows the cost of providing these services to residential, commercial/industrial and farmland properties. The study reviewed the county budget including general and special funds, the Campbell County Public School District and other services including the library, Cooperative Extension and health services. City services were not included in the study, but property tax revenue for countywide services from those areas was included. The revenues and expenditures represent a significant portion of the government services provided to residents living in Campbell County.