ZIP 46783 · Jackson Township, IN

Ten governments run on your community's money

This page shows every government that serves ZIP 46783: 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 Indiana governments, the Indiana Department of Local Government Finance, as named under Sources and more.

Where do my taxes go in 46783?
46783 is served by the State of Indiana, Huntington County, Huntington County Community School Corporation, Jackson Township, Allen County, Southwest Allen County Metropolitan School District, Lafayette Township, Whitley County, Jefferson Township and Whitley County Consolidated Schools. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Huntington County spent $49.8 million (fiscal year ended December 31, 2025), Huntington County Community School Corporation spent $86.2 million (fiscal year ended December 31, 2025), Jackson Township spent $213 thousand (fiscal year ended December 31, 2025), Allen County spent $487 million (fiscal year ended December 31, 2025), Southwest Allen County Metropolitan School District spent $138 million (fiscal year ended December 31, 2025), Lafayette Township spent $20 thousand (fiscal year ended December 31, 2021), Whitley County spent $55.5 million (fiscal year ended December 31, 2025), Jefferson Township spent $300 thousand (fiscal year ended December 31, 2025) and Whitley County Consolidated Schools spent $61.9 million (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 46783?
Of the governments serving 46783, Allen County collected $104 million (fiscal year ended December 31, 2025), Southwest Allen County Metropolitan School District collected $42.2 million (fiscal year ended December 31, 2025), Huntington County Community School Corporation collected $19.1 million (fiscal year ended December 31, 2025), Whitley County Consolidated Schools collected $18.0 million (fiscal year ended December 31, 2025), State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Huntington County collected $9.2 million (fiscal year ended December 31, 2025), Whitley County collected $3.4 million (fiscal year ended December 31, 2025), Jefferson Township collected $194 thousand (fiscal year ended December 31, 2025) and Jackson Township collected $118 thousand (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 46783.

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: Huntington County, Allen County, Whitley County and Jackson Township

Why not this year? Indiana governments with newer filings show figures from the Indiana Department of Local Government Finance (for 2025). 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 46783

Allen County$104 million

21% of its $493 million in revenue · fiscal year ended December 31, 2025

Southwest Allen County Metropolitan School District$42.2 million

37% of its $114 million in revenue · fiscal year ended December 31, 2025

Huntington County Community School Corporation$19.1 million

26% of its $72.3 million in revenue · fiscal year ended December 31, 2025

Whitley County Consolidated Schools$18.0 million

31% of its $58.3 million in revenue · fiscal year ended December 31, 2025

State of Indiana$15.3 million

<0.1% of its $57.5 billion in revenue · fiscal year ended June 30, 2024

Huntington County$9.2 million

17% of its $53.2 million in revenue · fiscal year ended December 31, 2025

Whitley County$3.4 million

5.4% of its $63.3 million in revenue · fiscal year ended December 31, 2025

Jefferson Township$194 thousand

55% of its $352 thousand in revenue · fiscal year ended December 31, 2025

Jackson Township$118 thousand

65% of its $183 thousand in revenue · fiscal year ended December 31, 2025

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 counties

Huntington County

$49.8 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 46% of this ZIP is in Huntington County.

Where the money comes from

County taxes47%State tax money36%Fines and other7.7%Fees for services4.8%Federal tax money4.3%
Full Huntington County breakdown

County taxes47%

Local income tax
26%$13.8 million
Property tax
17%$9.2 million
Other taxes
3.5%$1.9 million

Fees for services4.8%

Fees for services
4.8%$2.6 million

Federal tax money4.3%

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

From the federal government
4.3%$2.3 million

State tax money36%

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

From the state
36%$19.3 million

Fines and other7.7%

Interest, rents and other
6.2%$3.3 million
Fines
1.5%$809 thousand
Huntington County page →

Where the money goes

Running the government and other costs50%Police, fire, courts and jails26%Roads, transit and parking11%Housing and community development6.5%Debt payments (principal and interest)2.0%All other spending4.6%
Full Huntington County breakdown

Spending by category100%

Running the government and other costs
50%$24.7 million
Police, fire, courts and jails
26%$12.8 million
Roads, transit and parking
11%$5.7 million
Housing and community development
6.5%$3.2 million
Debt payments (principal and interest)
2.0%$1.0 million
Environment and natural resources
2.0%$975 thousand
Health and hospitals
1.6%$801 thousand
Social services
0.9%$443 thousand
Water, sewer, trash and utilities
<0.1%$45 thousand
Pension contributions
<0.1%$44 thousand
Money paid out of the government's own pension fund (for example its IMRF or police and fire pension fund). Pension payments made from other funds are counted with the departments that pay them.
Parks, recreation and libraries
<0.1%$2 thousand
Huntington County page →

Allen County

$487 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 33% of this ZIP is in Allen County.

Where the money comes from

County taxes81%State tax money8.0%Fines and other5.0%Fees for services4.8%Federal tax money1.4%
Full Allen County breakdown

County taxes81%

Local income tax
51%$253 million
Property tax
21%$104 million
Other taxes
8.5%$42.0 million

Fees for services4.8%

Fees for services
4.8%$23.6 million

Federal tax money1.4%

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

From the federal government
1.4%$6.8 million

State tax money8.0%

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

From the state
8.0%$39.3 million

Fines and other5.0%

Interest, rents and other
4.1%$20.1 million
Fines
0.9%$4.3 million
Allen County page →

Where the money goes

Sent to other local governments38%Police, fire, courts and jails21%Running the government and other costs18%Water, sewer, trash and utilities6.8%Roads, transit and parking4.7%All other spending12%
Full Allen County breakdown

Spending by category100%

Sent to other local governments
38%$186 million
Police, fire, courts and jails
21%$101 million
Running the government and other costs
18%$88.8 million
Water, sewer, trash and utilities
6.8%$33.3 million
Roads, transit and parking
4.7%$23.0 million
Housing and community development
4.7%$23.0 million
Debt payments (principal and interest)
3.4%$16.5 million
Health and hospitals
2.0%$9.9 million
Parks, recreation and libraries
0.8%$3.7 million
Environment and natural resources
0.5%$2.5 million
Pension contributions
<0.1%$327 thousand
Money paid out of the government's own pension fund (for example its IMRF or police and fire pension fund). Pension payments made from other funds are counted with the departments that pay them.
Social services
<0.1%$248 thousand
Allen County page →

Whitley County

$55.5 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 20% of this ZIP is in Whitley County.

Where the money comes from

County taxes73%State tax money18%Fines and other8.0%Fees for services1.4%
Full Whitley County breakdown

County taxes73%

Local income tax
67%$42.5 million
Property tax
5.4%$3.4 million
Other taxes
0.4%$284 thousand

Fees for services1.4%

Fees for services
1.4%$902 thousand

State tax money18%

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

From the state
18%$11.1 million

Fines and other8.0%

Interest, rents and other
6.7%$4.2 million
Fines
1.3%$820 thousand
Whitley County page →

Where the money goes

Running the government and other costs50%Police, fire, courts and jails26%Roads, transit and parking8.9%Housing and community development6.8%Social services2.7%All other spending4.9%
Full Whitley County breakdown

Spending by category100%

Running the government and other costs
50%$27.9 million
Police, fire, courts and jails
26%$14.6 million
Roads, transit and parking
8.9%$4.9 million
Housing and community development
6.8%$3.8 million
Social services
2.7%$1.5 million
Health and hospitals
1.9%$1.0 million
Environment and natural resources
1.7%$951 thousand
Debt payments (principal and interest)
1.1%$637 thousand
Parks, recreation and libraries
0.2%$102 thousand
Whitley County page →

Your towns

Jackson Township

$213 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 41% of this ZIP is in Jackson Township.

Where the money comes from

Township taxes99%Fines and other0.8%
Full Jackson Township breakdown

Township taxes99%

Property tax
65%$118 thousand
Local income tax
30%$55 thousand
Other taxes
4.5%$8 thousand

State tax money<0.1%

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

From the state
<0.1%$87

Fines and other0.8%

Interest, rents and other
0.8%$1 thousand
Jackson Township page →

Where the money goes

Police, fire, courts and jails71%Running the government and other costs28%Social services0.8%Parks, recreation and libraries0.5%
Full Jackson Township breakdown

Spending by category100%

Police, fire, courts and jails
71%$151 thousand
Running the government and other costs
28%$58 thousand
Social services
0.8%$2 thousand
Parks, recreation and libraries
0.5%$1 thousand
Jackson Township page →

Lafayette Township

$20 thousand budget in the latest fiscal year on record, which ended December 31, 2021.

About 31% of this ZIP is in Lafayette Township.

Where the money comes from

State tax money100%

What stands out

100%

of Lafayette Township's money comes from state tax money.A typical U.S. township or town of under 10,000 people gets 19%.

Full Lafayette Township breakdown

State tax money100%

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

From the state
100%$1 thousand
Lafayette Township page →

Where the money goes

Running the government and other costs85%Sent to other local governments15%

What stands out

85%

of Lafayette Township's spending goes to running the government and other costs.A typical U.S. township or town of under 10,000 people spends 23%.

Full Lafayette Township breakdown

Spending by category100%

Running the government and other costs
85%$17 thousand
What's in running the government and other costsOther and not broken out
  • Other and not broken out$17 thousand
Sent to other local governments
15%$3 thousand
What's in sent to other local governmentsSent to local governments: other and not broken out
  • Sent to local governments: other and not broken out$3 thousand
Lafayette Township page →

Jefferson Township

$300 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 20% of this ZIP is in Jefferson Township.

Where the money comes from

Township taxes98%Fines and other2.3%Fees for services0.1%
Full Jefferson Township breakdown

Township taxes98%

Property tax
55%$194 thousand
Local income tax
38%$134 thousand
Other taxes
4.4%$15 thousand

Fees for services0.1%

Fees for services
0.1%$500

Fines and other2.3%

Interest, rents and other
2.3%$8 thousand
Jefferson Township page →

Where the money goes

Police, fire, courts and jails60%Running the government and other costs38%Parks, recreation and libraries1.2%Social services1.0%
Full Jefferson Township breakdown

Spending by category100%

Police, fire, courts and jails
60%$181 thousand
Running the government and other costs
38%$113 thousand
Parks, recreation and libraries
1.2%$4 thousand
Social services
1.0%$3 thousand
Jefferson Township page →

Your schools

Huntington County Community School Corporation

$86.2 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 46% of this ZIP is in Huntington County Community School Corporation.

Where the money comes from

State tax money59%School district taxes29%Federal tax money7.6%Fines and other2.3%Fees for services1.8%
Full Huntington County Community School Corporation breakdown

School district taxes29%

Property tax
26%$19.1 million
Other taxes
2.1%$1.5 million
Local income tax
0.9%$624 thousand

Fees for services1.8%

Fees for services
1.8%$1.3 million

Federal tax money7.6%

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

From the federal government
7.6%$5.5 million

State tax money59%

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

From the state
59%$42.6 million

County and local tax money<0.1%

Money passed on by the county or other local governments.

From the county and other local governments
<0.1%$31 thousand

Fines and other2.3%

Interest, rents and other
2.3%$1.6 million
Huntington County Community School Corporation page →

Where the money goes

Schools and colleges88%Debt payments (principal and interest)12%
Full Huntington County Community School Corporation breakdown

Spending by category100%

Schools and colleges
88%$75.7 million
Debt payments (principal and interest)
12%$10.4 million
Huntington County Community School Corporation page →

Southwest Allen County Metropolitan School District

$138 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 33% of this ZIP is in Southwest Allen County Metropolitan School District.

Where the money comes from

State tax money52%School district taxes39%Federal tax money3.1%Fees for services2.7%Fines and other2.1%County and local tax money0.6%
Full Southwest Allen County Metropolitan School District breakdown

School district taxes39%

Property tax
37%$42.2 million
Other taxes
2.1%$2.3 million

Fees for services2.7%

Fees for services
2.7%$3.0 million

Federal tax money3.1%

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

From the federal government
3.1%$3.6 million

State tax money52%

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

From the state
52%$59.7 million

County and local tax money0.6%

Money passed on by the county or other local governments.

From the county and other local governments
0.6%$653 thousand

Fines and other2.1%

Interest, rents and other
2.1%$2.4 million
Southwest Allen County Metropolitan School District page →

Where the money goes

Schools and colleges84%Debt payments (principal and interest)16%
Full Southwest Allen County Metropolitan School District breakdown

Spending by category100%

Schools and colleges
84%$117 million
Debt payments (principal and interest)
16%$21.5 million
Southwest Allen County Metropolitan School District page →

Whitley County Consolidated Schools

$61.9 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 20% of this ZIP is in Whitley County Consolidated Schools.

Where the money comes from

State tax money53%School district taxes35%Federal tax money7.0%Fines and other2.4%Fees for services2.1%County and local tax money0.7%
Full Whitley County Consolidated Schools breakdown

School district taxes35%

Property tax
31%$18.0 million
Other taxes
2.6%$1.5 million
Local income tax
1.1%$623 thousand

Fees for services2.1%

Fees for services
2.1%$1.2 million

Federal tax money7.0%

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

From the federal government
7.0%$4.1 million

State tax money53%

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

From the state
53%$31.0 million

County and local tax money0.7%

Money passed on by the county or other local governments.

From the county and other local governments
0.7%$418 thousand

Fines and other2.4%

Interest, rents and other
2.4%$1.4 million
Whitley County Consolidated Schools page →

Where the money goes

Schools and colleges81%Debt payments (principal and interest)19%
Full Whitley County Consolidated Schools breakdown

Spending by category100%

Schools and colleges
81%$50.0 million
Debt payments (principal and interest)
19%$11.9 million
Whitley County Consolidated Schools page →

Your state

State of Indiana

$57.7 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes46%Federal tax money41%Fees for services (college tuition, university housing and dining)7.6%Fines and other5.1%Local tax money0.3%
Full Indiana breakdown

What stands out

19%

of Indiana's money comes from sales tax.A typical state government gets 14%.

State taxes46%

Sales tax
19%$11.0 billion
Local income tax
14%$8.10 billion
Other taxes
11%$6.38 billion
What's in other taxesOther selective sales taxes; motor fuel taxes and 14 more
  • Other selective sales taxes$2.13 billion
  • Motor fuel taxes$1.73 billion
  • Motor vehicle licenses$643 million
  • Amusement taxes$621 million
  • Tobacco taxes$340 million
  • Driver's licenses$293 million
  • Insurance premium taxes$273 million
  • Occupation and business licenses$142 million
  • Other licenses$57.4 million
  • Alcoholic beverage taxes$55.7 million
  • Hunting and fishing licenses$26.8 million
  • Public utility taxes$20.5 million
  • Alcoholic beverage licenses$17.4 million
  • Amusement licenses$15.3 million
  • Corporation licenses$12.6 million
  • Severance taxes$1.8 million

Amounts are by Census tax category.

Business income tax
1.7%$965 million
Property tax
<0.1%$15.3 million

Fees for services7.6%

Fees for services
7.6%$4.40 billion
What's in fees for servicesCollege tuition; university housing and dining and 9 more
  • College tuition$3.23 billion
  • University housing and dining$817 million
  • Other service charges$204 million
  • Parks, land and natural resources$66.6 million
  • Parks and recreation$48.0 million
  • Ports and waterways$23.8 million
  • Housing$7.6 million
  • Other education charges$5.7 million
  • Road charges$2.1 million
  • Hospital bills$177 thousand
  • Other school charges$1 thousand

Amounts are by Census type of charge.

Federal tax money41%

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

From the federal government
41%$23.6 billion

Local tax money0.3%

Money passed on by the county or other local governments.

From local governments
0.3%$172 million

Fines and other5.1%

Interest, rents and other
5.0%$2.90 billion
Fines
<0.1%$56.0 million
Indiana page →

Where the money goes

Social services40%Sent to local governments26%Schools and colleges16%Roads, transit and parking5.5%Running the government and other costs4.2%All other spending8.3%

What stands out

40%

of Indiana's spending goes to social services.A typical state government spends 31%.

Full Indiana breakdown

Spending by category100%

Social services
40%$23.1 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 2 more
  • Other public welfare$22.9 billion
  • Unemployment and social insurance offices$90.0 million
  • Welfare institutions$29.0 million
  • Veterans' services$18.6 million
Sent to local governments
26%$14.8 billion
What's in sent to local governmentsSent to school districts; sent to local governments: roads and highways and 18 more
  • Sent to school districts$11.4 billion
  • Sent to local governments: roads and highways$1.37 billion
  • Sent to local governments: general support$1.23 billion
  • Sent to local governments: other and not broken out$350 million
  • Sent to local governments: public health$116 million
  • Sent to local governments: probation, parole and other corrections$72.3 million
  • Sent to local governments: courts and legal services$61.3 million
  • Sent to local governments: housing and community development$53.4 million
  • Sent to local governments: other public welfare$47.1 million
  • Sent to local governments: police$30.6 million
  • Sent to local governments: natural resources, farming and conservation$15.2 million
  • Sent to local governments: prisons and jails$8.0 million
  • Sent to local governments: parks and recreation$7.4 million
  • Sent to local governments: sewer systems$3.9 million
  • Sent to local governments: inspections and regulation$3.8 million
  • Sent to local governments: other government administration$3.4 million
  • Sent to local governments: garbage and solid waste$2.8 million
  • Sent to local governments: libraries$1.4 million
  • Sent to the federal government$1.1 million
  • Sent to local governments: central staff services (personnel, purchasing, technology)$122 thousand
Schools and colleges
16%$9.47 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 2 more
  • Colleges and universities$6.72 billion
  • Scholarships and other education subsidies$1.21 billion
  • College housing, dining and bookstores$1.19 billion
  • Other education$358 million
Roads, transit and parking
5.5%$3.17 billion
What's in roads, transit and parkingRoads and highways; toll roads and bridges and 2 more
  • Roads and highways$2.97 billion
  • Toll roads and bridges$166 million
  • Ports and harbors$29.5 million
  • Airports$3.8 million
Running the government and other costs
4.2%$2.42 billion
What's in running the government and other costsOther and not broken out; finance, tax collection and budgeting and 3 more
  • Other and not broken out$1.63 billion
  • Finance, tax collection and budgeting$451 million
  • Central staff services (personnel, purchasing, technology)$242 million
  • Other government administration$97.5 million
  • Government buildings$669 thousand
Police, fire, courts and jails
3.5%$2.00 billion
What's in police, fire, courts and jailsPrisons and jails; police and 3 more
  • Prisons and jails$1.06 billion
  • Police$508 million
  • Courts and legal services$284 million
  • Inspections and regulation$129 million
  • Probation, parole and other corrections$21.2 million
Health and hospitals
1.9%$1.11 billion
What's in health and hospitalsPublic health and hospitals
  • Public health$909 million
  • Hospitals$198 million
Housing and community development
1.2%$720 million
Environment and natural resources
1.0%$556 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$556 million
Interest on debt
0.5%$289 million
Parks, recreation and libraries
0.2%$94.3 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$82.4 million
  • Libraries$11.9 million
Water, sewer, trash and utilities
<0.1%$9.4 million
What's in water, sewer, trash and utilitiesGarbage and solid waste and sewer systems
  • Garbage and solid waste$7.2 million
  • Sewer systems$2.2 million
Indiana page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

Huntington County. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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 December 31, 2023.

Huntington County Community School Corporation. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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.

Jackson Township. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Allen County. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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 December 31, 2023.

Southwest Allen County Metropolitan School District. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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.

Lafayette Township. U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021. The Census record for this government is from the 2022 survey, the newest on file.

Whitley County. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Jefferson Township. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Whitley County Consolidated Schools. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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. Revenue and spending are the Annual Financial Report figures that an Indiana government filed with the Indiana Department of Local Government Finance, grouped into the same categories as the Census figures. The report covers the government's general, special revenue, capital projects, debt service and enterprise funds (utilities, airports and the like). Borrowing, transfers between a government's own funds, internal service funds, payroll and clearing accounts, and money held for others (court and clerk accounts, property tax settlement, trusts) are not counted. The reports are self-reported and are not audited by the Department.

Cash basis. Indiana local governments report cash received and paid, so a year with a big construction project can show more spending than revenue.

Debt payments. Indiana's report lists the principal and interest paid on debt, so the "Debt payments" line includes principal as well as interest. The Census figures leave principal out, so spending can be higher than the Census figure for the same government.

Employee benefits are not a separate line here: the report sorts spending by fund and by department, so salaries and benefits sit inside each service. Capital outlay is counted under the service it paid for. Pension contributions are shown separately when the government pays them through its own police or fire pension fund.

Federal and state money. The report combines federal and state grants in one line, so the split between federal and state money is an estimate: federal money is the federal awards the government lists in its grants schedule, and the rest is shown as state money. Shared state taxes, such as the state's cigarette, alcohol and highway distributions, are state money. The local income tax is a tax residents pay, so it is shown as a tax. School corporations file for the calendar year.

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.