ZIP 17578 · West Cocalico Township, PA

Nine governments run on your community's money

This page shows every government that serves ZIP 17578: the state, county, city or town and school district, and where each one's money comes from and goes.

Each government is shown for its own newest fiscal year on file, so the years differ. Figures come from the U.S. Census Bureau's Annual Survey of State and Local Government Finances, the government's own report or, for Pennsylvania governments, the Pennsylvania Department of Community and Economic Development and the Pennsylvania Department of Education, as named under Sources and more.

Where do my taxes go in 17578?
17578 is served by the Commonwealth of Pennsylvania, Lancaster County, Cocalico School District, West Cocalico Township, East Cocalico Township, Clay Township, Ephrata Area School District, Brecknock Township and Eastern Lancaster County School District. In each one's latest recorded fiscal year, Commonwealth of Pennsylvania spent $122.4 billion (fiscal year ended June 30, 2024), Lancaster County spent $340 million (fiscal year ended December 31, 2024), Cocalico School District spent $67.7 million (fiscal year ended June 30, 2025), West Cocalico Township spent $3.4 million (fiscal year ended December 31, 2024), East Cocalico Township spent $7.6 million (fiscal year ended December 31, 2024), Clay Township spent $3.5 million (fiscal year ended December 31, 2024), Ephrata Area School District spent $88.7 million (fiscal year ended June 30, 2025), Brecknock Township spent $1.8 million (fiscal year ended December 31, 2021) and Eastern Lancaster County School District spent $65.2 million (fiscal year ended June 30, 2025). Each government's money is separate.

Which governments collect property tax in 17578?
Of the governments serving 17578, Lancaster County collected $129 million (fiscal year ended December 31, 2024), Ephrata Area School District collected $48.0 million (fiscal year ended June 30, 2025), Commonwealth of Pennsylvania collected $44.1 million (fiscal year ended June 30, 2024), Cocalico School District collected $40.5 million (fiscal year ended June 30, 2025), Eastern Lancaster County School District collected $38.9 million (fiscal year ended June 30, 2025), East Cocalico Township collected $2.0 million (fiscal year ended December 31, 2024), West Cocalico Township collected $1.0 million (fiscal year ended December 31, 2024), Clay Township collected $683 thousand (fiscal year ended December 31, 2024) and Brecknock Township collected $142 thousand (fiscal year ended December 31, 2021) in property tax. These are each government's total collections, not a bill for 17578.

See another ZIP code

From the state down to your schools: where each one's money comes from and goes.

See the full budget for: Lancaster County, West Cocalico Township, East Cocalico Township and Clay Township

Why not this year? Pennsylvania governments with newer filings show figures from the Pennsylvania Department of Community and Economic Development and the Pennsylvania Department of Education (for 2024 and 2025, each government's newest year on file). Each other figure is the newest year the U.S. Census Bureau has published for that government, so the years differ and are not the current year. Most governments post their current budget on their own website.

Where property tax goes in 17578

38% of its $340 million in revenue · fiscal year ended December 31, 2024

53% of its $90.2 million in revenue · fiscal year ended June 30, 2025

<0.1% of its $125.8 billion in revenue · fiscal year ended June 30, 2024

56% of its $71.9 million in revenue · fiscal year ended June 30, 2025

57% of its $68.0 million in revenue · fiscal year ended June 30, 2025

25% of its $7.8 million in revenue · fiscal year ended December 31, 2024

30% of its $3.4 million in revenue · fiscal year ended December 31, 2024

Clay Township$683 thousand

21% of its $3.3 million in revenue · fiscal year ended December 31, 2024

5.3% of its $2.7 million in revenue · fiscal year ended December 31, 2021 · estimated by the U.S. Census Bureau

These are each government's total property tax collections, not your bill. Your own bill is split by each government's tax rate, shown on your property tax bill.

Your county

Lancaster County

$340 million budget in fiscal year 2024 (ended December 31, 2024), from the Pennsylvania Department of Community and Economic Development.

Where the money comes from

Grants from federal, state and local governments43%County taxes42%Fees for services8.8%Fines and other6.7%
Full Lancaster County breakdown

County taxes42%

Property tax
38%$129 million
Tourism taxes
3.9%$13.3 million

Fees for services8.8%

Fees for services
8.8%$29.9 million

Grants from federal, state and local governments43%

Grants from the federal government, the state and other local governments, which this government's report lists as one amount.

Grants from federal, state and local governments
43%$145 million

Fines and other6.7%

Interest, rents and other
6.7%$22.8 million
Lancaster County page →

Where the money goes

Police, fire, courts and jails34%Social services31%Running the government and other costs22%Housing and community development5.7%Debt payments (principal and interest)5.6%Parks, recreation and libraries0.9%
Full Lancaster County breakdown

Spending by category100%

Police, fire, courts and jails
34%$117 million
Social services
31%$106 million
Running the government and other costs
22%$74.8 million
Housing and community development
5.7%$19.5 million
Debt payments (principal and interest)
5.6%$19.0 million
Parks, recreation and libraries
0.9%$3.2 million
Lancaster County page →

Your towns

West Cocalico Township

$3.4 million budget in fiscal year 2024 (ended December 31, 2024), from the Pennsylvania Department of Community and Economic Development.

About 33% of this ZIP is in West Cocalico Township.

Where the money comes from

Township taxes76%State tax money13%Fees for services6.4%Fines and other4.7%
Full West Cocalico Township breakdown

Township taxes76%

Local income tax
39%$1.3 million
Property tax
30%$1.0 million
Other taxes
6.9%$231 thousand

Fees for services6.4%

Fees for services
6.4%$215 thousand

State tax money13%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
13%$424 thousand

Fines and other4.7%

Interest, rents and other
4.5%$152 thousand
Fines
0.2%$7 thousand
West Cocalico Township page →

Where the money goes

Police, fire, courts and jails37%Roads, transit and parking35%Running the government and other costs25%Parks, recreation and libraries2.6%Water, sewer, trash and utilities0.7%
Full West Cocalico Township breakdown

Spending by category100%

Police, fire, courts and jails
37%$1.3 million
Roads, transit and parking
35%$1.2 million
Running the government and other costs
25%$858 thousand
Parks, recreation and libraries
2.6%$88 thousand
Water, sewer, trash and utilities
0.7%$26 thousand
West Cocalico Township page →

East Cocalico Township

$7.6 million budget in fiscal year 2024 (ended December 31, 2024), from the Pennsylvania Department of Community and Economic Development.

About 32% of this ZIP is in East Cocalico Township.

Where the money comes from

Township taxes65%State tax money15%County and local tax money8.3%Fines and other7.9%Fees for services4.0%
Full East Cocalico Township breakdown

Township taxes65%

Local income tax
27%$2.1 million
Property tax
25%$2.0 million
Other taxes
13%$1.0 million

Fees for services4.0%

Fees for services
4.0%$310 thousand

State tax money15%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
15%$1.2 million

County and local tax money8.3%

Money passed on by the county or other local governments.

From the county and other local governments
8.3%$653 thousand

Fines and other7.9%

Interest, rents and other
7.6%$596 thousand
Fines
0.3%$24 thousand
East Cocalico Township page →

Where the money goes

Police, fire, courts and jails46%Roads, transit and parking26%Running the government and other costs21%Debt payments (principal and interest)3.8%Parks, recreation and libraries2.2%All other spending1.1%
Full East Cocalico Township breakdown

Spending by category100%

Police, fire, courts and jails
46%$3.5 million
Roads, transit and parking
26%$1.9 million
Running the government and other costs
21%$1.6 million
Debt payments (principal and interest)
3.8%$286 thousand
Parks, recreation and libraries
2.2%$167 thousand
Water, sewer, trash and utilities
1.0%$74 thousand
Housing and community development
0.1%$11 thousand
East Cocalico Township page →

Clay Township

$3.5 million budget in fiscal year 2024 (ended December 31, 2024), from the Pennsylvania Department of Community and Economic Development.

About 25% of this ZIP is in Clay Township.

Where the money comes from

Township taxes66%Fines and other14%State tax money13%Fees for services7.1%
Full Clay Township breakdown

Township taxes66%

Local income tax
32%$1.0 million
Property tax
21%$683 thousand
Other taxes
14%$449 thousand

Fees for services7.1%

Fees for services
7.1%$235 thousand

State tax money13%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
13%$430 thousand

Fines and other14%

Interest, rents and other
13%$436 thousand
Fines
0.4%$12 thousand
Clay Township page →

Where the money goes

Roads, transit and parking39%Police, fire, courts and jails27%Running the government and other costs22%Debt payments (principal and interest)5.3%Parks, recreation and libraries3.5%Water, sewer, trash and utilities2.2%
Full Clay Township breakdown

Spending by category100%

Roads, transit and parking
39%$1.4 million
Police, fire, courts and jails
27%$970 thousand
Running the government and other costs
22%$779 thousand
Debt payments (principal and interest)
5.3%$186 thousand
Parks, recreation and libraries
3.5%$125 thousand
Water, sewer, trash and utilities
2.2%$79 thousand
Clay Township page →

Brecknock Township

$1.8 million budget in the latest fiscal year on record, which ended December 31, 2021. Estimated by the U.S. Census Bureau

About 10% of this ZIP is in Brecknock Township.

Where the money comes from

Township taxes51%Fines and other21%State tax money15%Federal tax money8.9%Fees for services4.6%
Full Brecknock Township breakdown

What stands out

38%

of Brecknock Township's money comes from a personal income tax.Most U.S. townships and towns of under 10,000 people get none.

Township taxes51%

Individual income tax
38%$1.0 million
Other taxes
7.7%$207 thousand
What's in other taxesReal estate and stock transfer taxes; amusement taxes and 1 more
  • Real estate and stock transfer taxes$165 thousand
  • Amusement taxes$25 thousand
  • Public utility licenses$17 thousand

Amounts are by Census tax category.

Property tax
5.3%$142 thousand

Fees for services4.6%

Fees for services
4.6%$125 thousand
What's in fees for servicesOther service charges
  • Other service charges$125 thousand

Amounts are by Census type of charge.

Federal tax money8.9%

Grants from Washington, paid for by the federal taxes residents also pay.

From the federal government
8.9%$239 thousand

State tax money15%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
15%$392 thousand

Fines and other21%

Interest, rents and other
21%$568 thousand
Fines
<0.1%$2 thousand
Brecknock Township page →

Where the money goes

Roads, transit and parking43%Running the government and other costs34%Police, fire, courts and jails17%Parks, recreation and libraries4.6%Interest on debt0.2%

What stands out

17%

of Brecknock Township's spending goes to police, fire, courts and jails.A typical U.S. township or town of under 10,000 people spends 6.7%.

Full Brecknock Township breakdown

Spending by category100%

Roads, transit and parking
43%$795 thousand
What's in roads, transit and parkingRoads and highways
  • Roads and highways$795 thousand
Running the government and other costs
34%$629 thousand
What's in running the government and other costsCentral staff services (personnel, purchasing, technology); other and not broken out and 2 more
  • Central staff services (personnel, purchasing, technology)$358 thousand
  • Other and not broken out$223 thousand
  • Government buildings$32 thousand
  • Finance, tax collection and budgeting$16 thousand
Police, fire, courts and jails
17%$317 thousand
What's in police, fire, courts and jailsFire protection; courts and legal services and 1 more
  • Fire protection$188 thousand
  • Courts and legal services$89 thousand
  • Inspections and regulation$40 thousand
Parks, recreation and libraries
4.6%$85 thousand
What's in parks, recreation and librariesLibraries and parks and recreation
  • Libraries$43 thousand
  • Parks and recreation$42 thousand
Interest on debt
0.2%$3 thousand
Brecknock Township page →

Your schools

Cocalico School District

$67.7 million budget in fiscal year 2025 (ended June 30, 2025), from the Pennsylvania Department of Education.

About 65% of this ZIP is in Cocalico School District.

Where the money comes from

School district taxes64%State tax money31%Federal tax money2.5%Fines and other2.4%Fees for services0.2%
Full Cocalico School District breakdown

School district taxes64%

Property tax
56%$40.5 million
Local income tax
6.3%$4.5 million
Other taxes
1.0%$728 thousand

Fees for services0.2%

Fees for services
0.2%$159 thousand

Federal tax money2.5%

Grants from Washington, paid for by the federal taxes residents also pay.

From the federal government
2.5%$1.8 million

State tax money31%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
31%$22.4 million

Fines and other2.4%

Interest, rents and other
2.4%$1.7 million
Cocalico School District page →

Where the money goes

Schools and colleges99%Debt payments (principal and interest)0.8%
Full Cocalico School District breakdown

Spending by category100%

Schools and colleges
99%$67.1 million
Debt payments (principal and interest)
0.8%$519 thousand
Cocalico School District page →

Ephrata Area School District

$88.7 million budget in fiscal year 2025 (ended June 30, 2025), from the Pennsylvania Department of Education.

About 25% of this ZIP is in Ephrata Area School District.

Where the money comes from

School district taxes61%State tax money34%Fines and other2.6%Federal tax money2.4%Fees for services0.4%
Full Ephrata Area School District breakdown

School district taxes61%

Property tax
53%$48.0 million
Local income tax
6.2%$5.6 million
Other taxes
1.2%$1.0 million

Fees for services0.4%

Fees for services
0.4%$317 thousand

Federal tax money2.4%

Grants from Washington, paid for by the federal taxes residents also pay.

From the federal government
2.4%$2.2 million

State tax money34%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
34%$30.8 million

Fines and other2.6%

Interest, rents and other
2.6%$2.4 million
Ephrata Area School District page →

Where the money goes

Schools and colleges94%Debt payments (principal and interest)6.3%
Full Ephrata Area School District breakdown

Spending by category100%

Schools and colleges
94%$83.1 million
Debt payments (principal and interest)
6.3%$5.6 million
Ephrata Area School District page →

Eastern Lancaster County School District

$65.2 million budget in fiscal year 2025 (ended June 30, 2025), from the Pennsylvania Department of Education.

About 10% of this ZIP is in Eastern Lancaster County School District.

Where the money comes from

School district taxes67%State tax money24%Fees for services3.5%Federal tax money3.4%Fines and other1.9%
Full Eastern Lancaster County School District breakdown

School district taxes67%

Property tax
57%$38.9 million
Local income tax
7.8%$5.3 million
Other taxes
1.6%$1.1 million

Fees for services3.5%

Fees for services
3.5%$2.4 million

Federal tax money3.4%

Grants from Washington, paid for by the federal taxes residents also pay.

From the federal government
3.4%$2.3 million

State tax money24%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
24%$16.7 million

Fines and other1.9%

Interest, rents and other
1.9%$1.3 million
Eastern Lancaster County School District page →

Where the money goes

Schools and colleges100%
Full Eastern Lancaster County School District breakdown

Spending by category100%

Schools and colleges
100%$65.2 million
Debt payments (principal and interest)
<0.1%$28 thousand
Eastern Lancaster County School District page →

Your state

Commonwealth of Pennsylvania

$122.4 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes44%Federal tax money35%Fees for services (hospital bills, college tuition)14%Fines and other6.7%

What stands out

14%

of Pennsylvania's money comes from fees for services such as water, sewer and parking.A typical state government gets 10%.

Full Pennsylvania breakdown

State taxes44%

Other taxes
14%$17.3 billion
What's in other taxesMotor fuel taxes; other selective sales taxes and 17 more
  • Motor fuel taxes$3.38 billion
  • Other selective sales taxes$2.32 billion
  • Amusement taxes$2.28 billion
  • Estate and gift taxes$1.58 billion
  • Motor vehicle licenses$1.48 billion
  • Public utility taxes$1.40 billion
  • Occupation and business licenses$1.32 billion
  • Insurance premium taxes$1.02 billion
  • Tobacco taxes$960 million
  • Real estate and stock transfer taxes$697 million
  • Alcoholic beverage taxes$473 million
  • Driver's licenses$93.9 million
  • Hunting and fishing licenses$91.7 million
  • Public utility licenses$86.2 million
  • Other taxes not classified elsewhere$66.8 million
  • Alcoholic beverage licenses$35.3 million
  • Amusement licenses$33.5 million
  • Other licenses$21.2 million
  • Corporation licenses$3.2 million

Amounts are by Census tax category.

Individual income tax
14%$17.1 billion
Sales tax
12%$15.6 billion
Business income tax
3.9%$4.96 billion
Property tax
<0.1%$44.1 million

Fees for services14%

Fees for services
14%$17.8 billion
What's in fees for servicesHospital bills; college tuition and 11 more
  • Hospital bills$7.08 billion
  • College tuition$4.21 billion
  • Liquor stores$2.55 billion
  • Tolls on roads and bridges$1.61 billion
  • University housing and dining$1.15 billion
  • Other service charges$592 million
  • Other education charges$205 million
  • Housing$144 million
  • Parks, land and natural resources$94.8 million
  • Parks and recreation$78.7 million
  • Road charges$59.9 million
  • Sewer$3.4 million
  • Airport$44 thousand

Amounts are by Census type of charge.

Federal tax money35%

Grants from Washington, paid for by the federal taxes residents also pay.

From the federal government
35%$44.5 billion

Local tax money<0.1%

Money passed on by the county or other local governments.

From local governments
<0.1%$58.5 million

Fines and other6.7%

Interest, rents and other
6.5%$8.23 billion
Fines
0.2%$217 million
Pennsylvania page →

Where the money goes

Social services32%Sent to local governments25%Schools and colleges12%Health and hospitals9.2%Roads, transit and parking8.1%All other spending14%

What stands out

9.2%

of Pennsylvania's spending goes to health services and hospitals.A typical state government spends 5.7%.

Full Pennsylvania breakdown

Spending by category100%

Social services
32%$39.5 billion
What's in social servicesOther public welfare; welfare institutions and 2 more
  • Other public welfare$39.1 billion
  • Welfare institutions$263 million
  • Unemployment and social insurance offices$131 million
  • Veterans' services$9.3 million
Sent to local governments
25%$30.2 billion
What's in sent to local governmentsSent to school districts; sent to local governments: other and not broken out and 21 more
  • Sent to school districts$19.6 billion
  • Sent to local governments: other and not broken out$2.69 billion
  • Sent to local governments: other public welfare$1.97 billion
  • Sent to local governments: public health$1.38 billion
  • Sent to local governments: hospitals$1.21 billion
  • Sent to local governments: roads and highways$1.10 billion
  • Sent to local governments: other education$764 million
  • Sent to local governments: housing and community development$291 million
  • Sent to local governments: general support$265 million
  • Sent to school districts (colleges)$262 million
  • Sent to local governments: police$157 million
  • Sent to local governments: natural resources, farming and conservation$138 million
  • Sent to the federal government$111 million
  • Sent to local governments: libraries$74.7 million
  • Sent to local governments: parks and recreation$55.7 million
  • Sent to local governments: courts and legal services$47.5 million
  • Sent to local governments: inspections and regulation$36.8 million
  • Sent to local governments: garbage and solid waste$34.2 million
  • Sent to local governments: probation, parole and other corrections$18.9 million
  • Sent to local governments: prisons and jails$14.1 million
  • Sent to local governments: airports$13.6 million
  • Sent to local governments: other government administration$11.0 million
  • Sent to local governments: sewer systems$5.9 million
Schools and colleges
12%$14.2 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 2 more
  • Colleges and universities$10.5 billion
  • Scholarships and other education subsidies$1.46 billion
  • Other education$1.14 billion
  • College housing, dining and bookstores$1.08 billion
Health and hospitals
9.2%$11.2 billion
What's in health and hospitalsHospitals and public health
  • Hospitals$7.36 billion
  • Public health$3.86 billion
Roads, transit and parking
8.1%$9.89 billion
What's in roads, transit and parkingRoads and highways; toll roads and bridges and 3 more
  • Roads and highways$8.16 billion
  • Toll roads and bridges$1.71 billion
  • Airports$7.0 million
  • Public transit$5.4 million
  • Ports and harbors$3.6 million
Police, fire, courts and jails
4.7%$5.77 billion
What's in police, fire, courts and jailsPrisons and jails; police and 3 more
  • Prisons and jails$2.74 billion
  • Police$1.72 billion
  • Courts and legal services$793 million
  • Inspections and regulation$328 million
  • Probation, parole and other corrections$190 million
Running the government and other costs
4.6%$5.57 billion
What's in running the government and other costsFinance, tax collection and budgeting; other and not broken out and 3 more
  • Finance, tax collection and budgeting$2.49 billion
  • Other and not broken out$1.47 billion
  • Government buildings$848 million
  • Central staff services (personnel, purchasing, technology)$711 million
  • Other government administration$51.7 million
Water, sewer, trash and utilities
1.9%$2.38 billion
What's in water, sewer, trash and utilitiesLiquor stores; garbage and solid waste and 1 more
  • Liquor stores$2.31 billion
  • Garbage and solid waste$54.2 million
  • Sewer systems$22.1 million
Interest on debt
1.5%$1.79 billion
Environment and natural resources
0.7%$868 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$868 million
Parks, recreation and libraries
0.6%$722 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$705 million
  • Libraries$16.8 million
Housing and community development
0.2%$235 million
Pennsylvania page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

Commonwealth of Pennsylvania. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Lancaster County. Pennsylvania Department of Community and Economic Development, Municipal Statistics (MunStats), annual financial report, calendar year 2024, fiscal year ended December 31, 2024. 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 December 31, 2023.

Cocalico School District. Pennsylvania Department of Education, Annual Financial Report (AFR) data, 2024-25 school year, 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.

West Cocalico Township. Pennsylvania Department of Community and Economic Development, Municipal Statistics (MunStats), annual financial report, calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

East Cocalico Township. Pennsylvania Department of Community and Economic Development, Municipal Statistics (MunStats), annual financial report, calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Clay Township. Pennsylvania Department of Community and Economic Development, Municipal Statistics (MunStats), annual financial report, calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Ephrata Area School District. Pennsylvania Department of Education, Annual Financial Report (AFR) data, 2024-25 school year, 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.

Brecknock Township. U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021. Most of this government's figures were estimated by the U.S. Census Bureau from a sample; the government did not report them itself. The Census record for this government is from the 2022 survey, the newest on file.

Eastern Lancaster County School District. Pennsylvania Department of Education, Annual Financial Report (AFR) data, 2024-25 school year, 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. Pennsylvania boroughs, cities, townships and counties file annual financial reports with the Department of Community and Economic Development; the figures are the calendar-year filing, as filed (small municipalities file on a cash or modified-accrual basis). School district figures are the 2024-25 Annual Financial Report as filed with the Pennsylvania Department of Education (year ended June 30, 2025). Everything is grouped into the same categories as the Census figures. Borrowing, transfers between a government's own funds, internal service funds and refunding are not counted. The "Debt payments" line includes principal as well as interest, so spending can be higher than the Census figure for the same government.

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.