ZIP 46901 · Ervin Township, IN

Ten governments run on your community's money

This page shows every government that serves ZIP 46901: 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 46901?
46901 is served by the State of Indiana, Howard County, Northwestern School Corporation, Ervin Township, Howard Township, Clay Township, Miami County, Maconaquah School Corporation, Center Township and Kokomo School Corporation. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Howard County spent $51.8 million (fiscal year ended December 31, 2023), Northwestern School Corporation spent $34.3 million (fiscal year ended June 30, 2024), Ervin Township spent $96 thousand (fiscal year ended December 31, 2025), Howard Township spent $137 thousand (fiscal year ended December 31, 2025), Clay Township spent $64 thousand (fiscal year ended December 31, 2025), Miami County spent $52.0 million (fiscal year ended December 31, 2025), Maconaquah School Corporation spent $24.8 million (fiscal year ended December 31, 2025), Center Township spent $2.4 million (fiscal year ended December 31, 2025) and Kokomo School Corporation spent $88.1 million (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 46901?
Of the governments serving 46901, Howard County collected $25.6 million (fiscal year ended December 31, 2023), Kokomo School Corporation collected $19.4 million (fiscal year ended December 31, 2025), State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Miami County collected $8.3 million (fiscal year ended December 31, 2025), Northwestern School Corporation collected $8.3 million (fiscal year ended June 30, 2024), Maconaquah School Corporation collected $6.1 million (fiscal year ended December 31, 2025), Center Township collected $1.9 million (fiscal year ended December 31, 2025), Ervin Township collected $73 thousand (fiscal year ended December 31, 2025), Howard Township collected $63 thousand (fiscal year ended December 31, 2025) and Clay Township collected $8 thousand (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 46901.

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: Howard County, Miami County, Ervin Township and Howard 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 46901

Howard County$25.6 million

35% of its $72.7 million in revenue · fiscal year ended December 31, 2023

Kokomo School Corporation$19.4 million

23% of its $85.9 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

Miami County$8.3 million

15% of its $53.9 million in revenue · fiscal year ended December 31, 2025

Northwestern School Corporation$8.3 million

34% of its $24.7 million in revenue · fiscal year ended June 30, 2024

Maconaquah School Corporation$6.1 million

24% of its $25.9 million in revenue · fiscal year ended December 31, 2025

Center Township$1.9 million

75% of its $2.5 million in revenue · fiscal year ended December 31, 2025

Ervin Township$73 thousand

74% of its $99 thousand in revenue · fiscal year ended December 31, 2025

Howard Township$63 thousand

70% of its $90 thousand in revenue · fiscal year ended December 31, 2025

Clay Township$8 thousand

8.4% of its $95 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

Howard County

$51.8 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 85% of this ZIP is in Howard County.

Where the money comes from

State tax money58%County taxes35%Fines and other4.9%Fees for services (sewer)1.1%Local tax money1.1%

What stands out

58%

of Howard County's money comes from state tax money.A typical U.S. county of 50,000 to 250,000 people gets 22%.

Full Howard County breakdown

County taxes35%

Property tax
35%$25.6 million
Other taxes
<0.1%$9 thousand
What's in other taxesPublic utility taxes
  • Public utility taxes$9 thousand

Amounts are by Census tax category.

Fees for services1.1%

Fees for services
1.1%$831 thousand
What's in fees for servicesOther service charges and sewer
  • Other service charges$762 thousand
  • Sewer$69 thousand

Amounts are by Census type of charge.

State tax money58%

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

From the state
58%$41.9 million

Local tax money1.1%

Money passed on by the county or other local governments.

From other local governments
1.1%$778 thousand

Fines and other4.9%

Interest, rents and other
4.9%$3.6 million
Howard County page →

Where the money goes

Running the government and other costs53%Police, fire, courts and jails30%Roads, transit and parking11%Health and hospitals4.3%Environment and natural resources0.7%All other spending1.3%

What stands out

53%

of Howard County's spending goes to running the government and other costs.A typical U.S. county of 50,000 to 250,000 people spends 19%.

Full Howard County breakdown

Spending by category100%

Running the government and other costs
53%$27.3 million
What's in running the government and other costsOther and not broken out; central staff services (personnel, purchasing, technology) and 2 more
  • Other and not broken out$18.5 million
  • Central staff services (personnel, purchasing, technology)$7.0 million
  • Government buildings$993 thousand
  • Finance, tax collection and budgeting$883 thousand
Police, fire, courts and jails
30%$15.7 million
What's in police, fire, courts and jailsPolice; courts and legal services and 3 more
  • Police$7.8 million
  • Courts and legal services$4.7 million
  • Probation, parole and other corrections$3.0 million
  • Prisons and jails$89 thousand
  • Inspections and regulation$73 thousand
Roads, transit and parking
11%$5.6 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$5.6 million
Health and hospitals
4.3%$2.2 million
What's in health and hospitalsPublic health
  • Public health$2.2 million
Environment and natural resources
0.7%$347 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$347 thousand
Water, sewer, trash and utilities
0.5%$260 thousand
What's in water, sewer, trash and utilitiesSewer systems and garbage and solid waste
  • Sewer systems$259 thousand
  • Garbage and solid waste$1 thousand
Social services
0.5%$254 thousand
What's in social servicesWelfare institutions and other public welfare
  • Welfare institutions$243 thousand
  • Other public welfare$11 thousand
Parks, recreation and libraries
0.3%$142 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$142 thousand
Howard County page →

Miami County

$52.0 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 15% of this ZIP is in Miami County.

Where the money comes from

County taxes73%State tax money15%Fines and other7.2%Federal tax money2.5%Fees for services2.3%
Full Miami County breakdown

County taxes73%

Local income tax
56%$30.1 million
Property tax
15%$8.3 million
Other taxes
1.4%$744 thousand

Fees for services2.3%

Fees for services
2.3%$1.2 million

Federal tax money2.5%

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

From the federal government
2.5%$1.4 million

State tax money15%

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

From the state
15%$8.3 million

Fines and other7.2%

Interest, rents and other
6.9%$3.7 million
Fines
0.3%$155 thousand
Miami County page →

Where the money goes

Running the government and other costs39%Police, fire, courts and jails25%Housing and community development21%Roads, transit and parking12%Health and hospitals1.4%All other spending1.9%
Full Miami County breakdown

Spending by category100%

Running the government and other costs
39%$20.5 million
Police, fire, courts and jails
25%$12.8 million
Housing and community development
21%$10.8 million
Roads, transit and parking
12%$6.2 million
Health and hospitals
1.4%$733 thousand
Social services
0.8%$397 thousand
Environment and natural resources
0.8%$392 thousand
Water, sewer, trash and utilities
0.2%$122 thousand
Pension contributions
0.1%$62 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.
Miami County page →

Your towns

Ervin Township

$96 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 24% of this ZIP is in Ervin Township.

Where the money comes from

Township taxes94%Fines and other5.9%
Full Ervin Township breakdown

Township taxes94%

Property tax
74%$73 thousand
Local income tax
15%$15 thousand
Other taxes
5.3%$5 thousand

Fines and other5.9%

Interest, rents and other
5.9%$6 thousand
Ervin Township page →

Where the money goes

Police, fire, courts and jails74%Running the government and other costs24%Social services1.6%Sent to other local governments0.4%
Full Ervin Township breakdown

Spending by category100%

Police, fire, courts and jails
74%$72 thousand
Running the government and other costs
24%$23 thousand
Social services
1.6%$2 thousand
Sent to other local governments
0.4%$397
Ervin Township page →

Howard Township

$137 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 21% of this ZIP is in Howard Township.

Where the money comes from

Township taxes87%Fines and other13%
Full Howard Township breakdown

Township taxes87%

Property tax
70%$63 thousand
Local income tax
12%$11 thousand
Other taxes
4.6%$4 thousand

Fines and other13%

Interest, rents and other
13%$12 thousand
Howard Township page →

Where the money goes

Social services39%Running the government and other costs34%Police, fire, courts and jails28%
Full Howard Township breakdown

Spending by category100%

Social services
39%$53 thousand
Running the government and other costs
34%$46 thousand
Police, fire, courts and jails
28%$38 thousand
Howard Township page →

Clay Township

$64 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 19% of this ZIP is in Clay Township.

Where the money comes from

Fines and other81%Township taxes19%
Full Clay Township breakdown

Township taxes19%

Local income tax
11%$10 thousand
Property tax
8.4%$8 thousand
Other taxes
<0.1%$5

Fines and other81%

Interest, rents and other
81%$77 thousand
Clay Township page →

Where the money goes

Police, fire, courts and jails72%Running the government and other costs23%Social services4.6%
Full Clay Township breakdown

Spending by category100%

Police, fire, courts and jails
72%$46 thousand
Running the government and other costs
23%$15 thousand
Social services
4.6%$3 thousand
Clay Township page →

Center Township

$2.4 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 11% of this ZIP is in Center Township.

Where the money comes from

Township taxes97%Fines and other2.5%State tax money0.2%
Full Center Township breakdown

Township taxes97%

Property tax
75%$1.9 million
Local income tax
17%$429 thousand
Other taxes
5.7%$144 thousand

State tax money0.2%

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

From the state
0.2%$5 thousand

Fines and other2.5%

Interest, rents and other
2.5%$62 thousand
Center Township page →

Where the money goes

Social services61%Running the government and other costs32%Parks, recreation and libraries4.0%Police, fire, courts and jails3.3%
Full Center Township breakdown

Spending by category100%

Social services
61%$1.5 million
Running the government and other costs
32%$787 thousand
Parks, recreation and libraries
4.0%$98 thousand
Police, fire, courts and jails
3.3%$80 thousand
Center Township page →

Your schools

Northwestern School Corporation

$34.3 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 63% of this ZIP is in Northwestern School Corporation.

Where the money comes from

State tax money60%School district taxes34%Fines and other3.1%Fees for services (school lunches)1.6%County and local tax money1.4%
Full Northwestern School Corporation breakdown

What stands out

34%

of Northwestern School Corporation's money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes34%

Property tax
34%$8.3 million

Fees for services1.6%

Fees for services
1.6%$393 thousand
What's in fees for servicesSchool lunches and other school charges
  • School lunches$364 thousand
  • Other school charges$29 thousand

Amounts are by Census type of charge.

State tax money60%

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

From the state
60%$14.9 million

County and local tax money1.4%

Money passed on by the county or other local governments.

From the county and other local governments
1.4%$349 thousand

Fines and other3.1%

Interest, rents and other
3.1%$763 thousand
Northwestern School Corporation page →

Where the money goes

Schools and colleges98%Interest on debt1.1%Sent to other local governments0.4%
Full Northwestern School Corporation breakdown

Spending by category100%

Schools and colleges
98%$33.7 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$33.7 million
Interest on debt
1.1%$384 thousand
Sent to other local governments
0.4%$144 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$144 thousand
Northwestern School Corporation page →

Maconaquah School Corporation

$24.8 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 15% of this ZIP is in Maconaquah School Corporation.

Where the money comes from

State tax money61%School district taxes26%Federal tax money6.7%Fees for services4.1%Fines and other2.1%
Full Maconaquah School Corporation breakdown

School district taxes26%

Property tax
24%$6.1 million
Other taxes
2.0%$527 thousand

Fees for services4.1%

Fees for services
4.1%$1.1 million

Federal tax money6.7%

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

From the federal government
6.7%$1.7 million

State tax money61%

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

From the state
61%$15.9 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%$675

Fines and other2.1%

Interest, rents and other
2.1%$539 thousand
Maconaquah School Corporation page →

Where the money goes

Schools and colleges89%Debt payments (principal and interest)11%
Full Maconaquah School Corporation breakdown

Spending by category100%

Schools and colleges
89%$22.2 million
Debt payments (principal and interest)
11%$2.6 million
Maconaquah School Corporation page →

Kokomo School Corporation

$88.1 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 11% of this ZIP is in Kokomo School Corporation.

Where the money comes from

State tax money55%School district taxes24%Federal tax money16%Fines and other2.9%Fees for services1.0%County and local tax money0.7%
Full Kokomo School Corporation breakdown

School district taxes24%

Property tax
23%$19.4 million
Other taxes
1.8%$1.6 million

Fees for services1.0%

Fees for services
1.0%$888 thousand

Federal tax money16%

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

From the federal government
16%$13.4 million

State tax money55%

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

From the state
55%$47.6 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%$565 thousand

Fines and other2.9%

Interest, rents and other
2.9%$2.5 million
Kokomo School Corporation page →

Where the money goes

Schools and colleges87%Debt payments (principal and interest)13%
Full Kokomo School Corporation breakdown

Spending by category100%

Schools and colleges
87%$76.4 million
Debt payments (principal and interest)
13%$11.7 million
Kokomo School Corporation 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.

Howard County. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended December 31, 2023.

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

Ervin 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.

Howard 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.

Clay 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.

Miami 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.

Maconaquah 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.

Center 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.

Kokomo 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.

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.