ZIP 47244 · Clifty Township, IN

Eight governments run on your community's money

This page shows every government that serves ZIP 47244: 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 47244?
47244 is served by the State of Indiana, Bartholomew County, Bartholomew Consolidated School Corporation, Clifty Township, Rock Creek Township, Decatur County, Jackson Township and Decatur County Community Schools. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Bartholomew County spent $438 million (fiscal year ended December 31, 2023), Bartholomew Consolidated School Corporation spent $201 million (fiscal year ended June 30, 2024), Clifty Township spent $57 thousand (fiscal year ended December 31, 2025), Rock Creek Township spent $56 thousand (fiscal year ended December 31, 2025), Decatur County spent $130 million (fiscal year ended December 31, 2023), Jackson Township spent $89 thousand (fiscal year ended December 31, 2025) and Decatur County Community Schools spent $25.1 million (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 47244?
Of the governments serving 47244, Bartholomew Consolidated School Corporation collected $52.3 million (fiscal year ended June 30, 2024), Bartholomew County collected $22.8 million (fiscal year ended December 31, 2023), State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Decatur County Community Schools collected $8.0 million (fiscal year ended December 31, 2025), Decatur County collected $7.1 million (fiscal year ended December 31, 2023), Rock Creek Township collected $70 thousand (fiscal year ended December 31, 2025), Jackson Township collected $62 thousand (fiscal year ended December 31, 2025) and Clifty Township collected $44 thousand (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 47244.

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: Bartholomew County, Decatur County, Clifty Township and Rock Creek 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 47244

Bartholomew Consolidated School Corporation$52.3 million

27% of its $195 million in revenue · fiscal year ended June 30, 2024

Bartholomew County$22.8 million

4.8% of its $479 million in revenue · fiscal year ended December 31, 2023 · estimated by the U.S. Census Bureau

State of Indiana$15.3 million

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

Decatur County Community Schools$8.0 million

30% of its $26.6 million in revenue · fiscal year ended December 31, 2025

Decatur County$7.1 million

5.1% of its $140 million in revenue · fiscal year ended December 31, 2023

Rock Creek Township$70 thousand

66% of its $106 thousand in revenue · fiscal year ended December 31, 2025

Jackson Township$62 thousand

61% of its $102 thousand in revenue · fiscal year ended December 31, 2025

Clifty Township$44 thousand

59% of its $74 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

Bartholomew County

$438 million budget in the latest fiscal year on record, which ended December 31, 2023. Estimated by the U.S. Census Bureau

About 84% of this ZIP is in Bartholomew County.

Where the money comes from

Fees for services (hospital bills, road charges)76%State tax money15%County taxes5.3%Fines and other3.1%Federal tax money0.5%Local tax money0.2%

What stands out

76%

of Bartholomew County's money comes from fees for services such as water, sewer and parking.A typical U.S. county of 50,000 to 250,000 people gets 11%.

Full Bartholomew County breakdown

County taxes5.3%

Property tax
4.8%$22.8 million
Other taxes
0.5%$2.5 million
What's in other taxesOther selective sales taxes; other licenses and 3 more
  • Other selective sales taxes$1.7 million
  • Other licenses$428 thousand
  • Public utility taxes$205 thousand
  • Occupation and business licenses$116 thousand
  • Real estate and stock transfer taxes$16 thousand

Amounts are by Census tax category.

Sales tax
<0.1%$60 thousand

Fees for services76%

Fees for services
76%$363 million
What's in fees for servicesHospital bills; other service charges and 1 more
  • Hospital bills$362 million
  • Other service charges$1.1 million
  • Road charges$9 thousand

Amounts are by Census type of charge.

Federal tax money0.5%

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

From the federal government
0.5%$2.4 million

State tax money15%

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

From the state
15%$72.5 million

Local tax money0.2%

Money passed on by the county or other local governments.

From other local governments
0.2%$953 thousand

Fines and other3.1%

Interest, rents and other
2.9%$13.7 million
Fines
0.2%$1.1 million
Bartholomew County page →

Where the money goes

Health and hospitals86%Running the government and other costs6.8%Police, fire, courts and jails4.9%Roads, transit and parking1.7%Housing and community development0.3%All other spending0.5%

What stands out

86%

of Bartholomew County's spending goes to health services and hospitals.A typical U.S. county of 50,000 to 250,000 people spends 5.7%.

Full Bartholomew County breakdown

Spending by category100%

Health and hospitals
86%$375 million
What's in health and hospitalsHospitals and public health
  • Hospitals$373 million
  • Public health$2.1 million
Running the government and other costs
6.8%$29.6 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$17.5 million
  • Central staff services (personnel, purchasing, technology)$9.5 million
  • Finance, tax collection and budgeting$1.5 million
  • Government buildings$1.2 million
Police, fire, courts and jails
4.9%$21.6 million
What's in police, fire, courts and jailsPrisons and jails; police and 3 more
  • Prisons and jails$8.3 million
  • Police$5.8 million
  • Courts and legal services$5.3 million
  • Probation, parole and other corrections$1.5 million
  • Inspections and regulation$675 thousand
Roads, transit and parking
1.7%$7.4 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$7.4 million
Housing and community development
0.3%$1.4 million
Interest on debt
0.2%$1.1 million
Sent to other local governments
<0.1%$434 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$434 thousand
Environment and natural resources
<0.1%$407 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$407 thousand
Parks, recreation and libraries
<0.1%$340 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$340 thousand
Water, sewer, trash and utilities
<0.1%$3 thousand
What's in water, sewer, trash and utilitiesSewer systems
  • Sewer systems$3 thousand
Bartholomew County page →

Decatur County

$130 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 17% of this ZIP is in Decatur County.

Where the money comes from

Fees for services (hospital bills, parks and recreation)71%State tax money16%County taxes6.1%Fines and other6.0%Federal tax money0.7%Local tax money0.4%

What stands out

71%

of Decatur County's money comes from fees for services such as water, sewer and parking.A typical U.S. county of under 50,000 people gets 8.4%.

Full Decatur County breakdown

County taxes6.1%

Property tax
5.1%$7.1 million
Other taxes
1.1%$1.5 million
What's in other taxesPublic utility taxes; other selective sales taxes and 1 more
  • Public utility taxes$1.0 million
  • Other selective sales taxes$275 thousand
  • Other licenses$199 thousand

Amounts are by Census tax category.

Sales tax
<0.1%$5 thousand

Fees for services71%

Fees for services
71%$99.5 million
What's in fees for servicesHospital bills; other service charges and 2 more
  • Hospital bills$99.2 million
  • Other service charges$234 thousand
  • Parks and recreation$31 thousand
  • Parking$11 thousand

Amounts are by Census type of charge.

Federal tax money0.7%

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

From the federal government
0.7%$993 thousand

State tax money16%

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

From the state
16%$22.0 million

Local tax money0.4%

Money passed on by the county or other local governments.

From other local governments
0.4%$604 thousand

Fines and other6.0%

Interest, rents and other
6.0%$8.4 million
Fines
<0.1%$63 thousand
Decatur County page →

Where the money goes

Health and hospitals78%Police, fire, courts and jails7.9%Running the government and other costs6.7%Roads, transit and parking4.1%Sent to other local governments1.3%All other spending1.8%

What stands out

78%

of Decatur County's spending goes to health services and hospitals.A typical U.S. county of under 50,000 people spends 4.8%.

Full Decatur County breakdown

Spending by category100%

Health and hospitals
78%$101 million
What's in health and hospitalsHospitals and public health
  • Hospitals$96.8 million
  • Public health$4.5 million
Police, fire, courts and jails
7.9%$10.3 million
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 2 more
  • Prisons and jails$4.2 million
  • Courts and legal services$3.1 million
  • Police$2.4 million
  • Probation, parole and other corrections$639 thousand
Running the government and other costs
6.7%$8.7 million
What's in running the government and other costsOther and not broken out; central staff services (personnel, purchasing, technology) and 1 more
  • Other and not broken out$4.7 million
  • Central staff services (personnel, purchasing, technology)$2.6 million
  • Finance, tax collection and budgeting$1.4 million
Roads, transit and parking
4.1%$5.3 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$5.3 million
Sent to other local governments
1.3%$1.7 million
What's in sent to other local governmentsSent to the state government
  • Sent to the state government$1.7 million
Parks, recreation and libraries
0.7%$916 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$916 thousand
Social services
0.5%$640 thousand
What's in social servicesOther public welfare
  • Other public welfare$640 thousand
Environment and natural resources
0.3%$424 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$424 thousand
Interest on debt
0.3%$332 thousand
Decatur County page →

Your towns

Clifty Township

$57 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 57% of this ZIP is in Clifty Township.

Where the money comes from

Township taxes96%Fines and other3.6%
Full Clifty Township breakdown

Township taxes96%

Property tax
59%$44 thousand
Local income tax
34%$25 thousand
Other taxes
3.4%$3 thousand

Fines and other3.6%

Interest, rents and other
3.6%$3 thousand
Clifty Township page →

Where the money goes

Running the government and other costs67%Police, fire, courts and jails26%Social services6.9%
Full Clifty Township breakdown

Spending by category100%

Running the government and other costs
67%$38 thousand
Police, fire, courts and jails
26%$15 thousand
Social services
6.9%$4 thousand
Clifty Township page →

Rock Creek Township

$56 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 18% of this ZIP is in Rock Creek Township.

Where the money comes from

Township taxes99%Fines and other0.7%
Full Rock Creek Township breakdown

Township taxes99%

Property tax
66%$70 thousand
Local income tax
32%$34 thousand
Other taxes
1.0%$1 thousand

Fines and other0.7%

Interest, rents and other
0.7%$731
Rock Creek Township page →

Where the money goes

Police, fire, courts and jails75%Running the government and other costs18%Social services7.4%
Full Rock Creek Township breakdown

Spending by category100%

Police, fire, courts and jails
75%$42 thousand
Running the government and other costs
18%$10 thousand
Social services
7.4%$4 thousand
Rock Creek Township page →

Jackson Township

$89 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 17% of this ZIP is in Jackson Township.

Where the money comes from

Township taxes99%Fines and other0.7%
Full Jackson Township breakdown

Township taxes99%

Property tax
61%$62 thousand
Local income tax
34%$35 thousand
Other taxes
4.1%$4 thousand

Fines and other0.7%

Interest, rents and other
0.7%$665
Jackson Township page →

Where the money goes

Running the government and other costs71%Police, fire, courts and jails20%Social services5.6%Parks, recreation and libraries3.2%
Full Jackson Township breakdown

Spending by category100%

Running the government and other costs
71%$63 thousand
Police, fire, courts and jails
20%$18 thousand
Social services
5.6%$5 thousand
Parks, recreation and libraries
3.2%$3 thousand
Jackson Township page →

Your schools

Bartholomew Consolidated School Corporation

$201 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 75% of this ZIP is in Bartholomew Consolidated School Corporation.

Where the money comes from

State tax money60%School district taxes27%Fines and other7.8%County and local tax money3.8%Fees for services (school lunches, school tuition and transportation)1.5%
Full Bartholomew Consolidated School Corporation breakdown

What stands out

7.8%

of Bartholomew Consolidated School Corporation's money comes from interest, rents and other revenue.A typical school district with 5,000 to 25,000 students gets 3.7%.

School district taxes27%

Property tax
27%$52.3 million

Fees for services1.5%

Fees for services
1.5%$3.0 million
What's in fees for servicesSchool lunches; other school charges and 1 more
  • School lunches$1.8 million
  • Other school charges$1.2 million
  • School tuition and transportation$42 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%$117 million

County and local tax money3.8%

Money passed on by the county or other local governments.

From the county and other local governments
3.8%$7.4 million

Fines and other7.8%

Interest, rents and other
7.8%$15.2 million
Bartholomew Consolidated School Corporation page →

Where the money goes

Schools and colleges90%Interest on debt6.6%Sent to other local governments3.8%

What stands out

3.8%

of Bartholomew Consolidated School Corporation's spending goes to local governments.Most school districts with 5,000 to 25,000 students spend nothing on this.

Full Bartholomew Consolidated School Corporation breakdown

Spending by category100%

Schools and colleges
90%$180 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$180 million
Interest on debt
6.6%$13.3 million
Sent to other local governments
3.8%$7.7 million
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$7.7 million
Bartholomew Consolidated School Corporation page →

Decatur County Community Schools

$25.1 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 17% of this ZIP is in Decatur County Community Schools.

Where the money comes from

State tax money57%School district taxes33%Federal tax money6.5%Fees for services2.1%Fines and other1.0%
Full Decatur County Community Schools breakdown

School district taxes33%

Property tax
30%$8.0 million
Other taxes
2.1%$551 thousand
Local income tax
1.1%$305 thousand

Fees for services2.1%

Fees for services
2.1%$553 thousand

Federal tax money6.5%

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

From the federal government
6.5%$1.7 million

State tax money57%

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

From the state
57%$15.2 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%$75

Fines and other1.0%

Interest, rents and other
1.0%$265 thousand
Decatur County Community Schools page →

Where the money goes

Schools and colleges86%Debt payments (principal and interest)14%
Full Decatur County Community Schools breakdown

Spending by category100%

Schools and colleges
86%$21.5 million
Debt payments (principal and interest)
14%$3.6 million
Decatur County Community 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.

Bartholomew County. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended December 31, 2023. Most of this government's figures were estimated by the U.S. Census Bureau from a sample; the government did not report them itself.

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

Clifty 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.

Rock Creek 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.

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

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.

Decatur County Community 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.