WalletHub, an online resource for consumers and small business owners, has assessed how efficiently the 110 most populated U.S. cities spend taxpayer dollars on police protection. Durham ranks No. 32, and Raleigh ranks No. 41.

The website calculated each city’s return on investment on police spending by analyzing crime rates and per-capita expenditures on police forces. The group adjusted the data by poverty rate, unemployment rate and median household income. The numbers reflect financial efficiency, not overall safety.

Durham’s 5.4 percent crime rate ranked 55th among the cities analyzed, and its $286 in per-capita spending ranked 27th.

Raleigh’s 3.5 percent crime rate ranked 20th, and its $248 per-capita spending ranked 18th.

Significant numbers of police forces across the country have cited budget cuts, forcing layoffs, furloughs, hiring freezes and service cuts.