ZIP 47354 · Union Township, IN

Nine governments run on your community's money

This page shows every government that serves ZIP 47354: 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 47354?
47354 is served by the State of Indiana, Union School Corporation, Randolph County, Union Township, Henry County, Stoney Creek Township, Delaware County, Perry Township and Liberty-Perry Consolidated School Corporation. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Union School Corporation spent $64.6 million (fiscal year ended December 31, 2025), Randolph County spent $9.9 million (fiscal year ended December 31, 2023), Union Township spent $228 thousand (fiscal year ended December 31, 2025), Henry County spent $162 million (fiscal year ended December 31, 2023), Stoney Creek Township spent $79 thousand (fiscal year ended December 31, 2021), Delaware County spent $286 million (fiscal year ended December 31, 2023), Perry Township spent $43 thousand (fiscal year ended December 31, 2024) and Liberty-Perry Consolidated School Corporation spent $16.5 million (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 47354?
Of the governments serving 47354, Delaware County collected $111 million (fiscal year ended December 31, 2023), State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Henry County collected $10.9 million (fiscal year ended December 31, 2023), Randolph County collected $7.0 million (fiscal year ended December 31, 2023), Liberty-Perry Consolidated School Corporation collected $2.7 million (fiscal year ended December 31, 2025), Union School Corporation collected $2.2 million (fiscal year ended December 31, 2025), Union Township collected $139 thousand (fiscal year ended December 31, 2025), Stoney Creek Township collected $56 thousand (fiscal year ended December 31, 2021) and Perry Township collected $37 thousand (fiscal year ended December 31, 2024) in property tax. These are each government's total collections, not a bill for 47354.

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: Randolph County, Henry County, Delaware County and Union Township

Why not this year? Indiana governments with newer filings show figures from the Indiana Department of Local Government Finance (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 47354

Delaware County$111 million

76% of its $146 million in revenue · fiscal year ended December 31, 2023

State of Indiana$15.3 million

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

Henry County$10.9 million

7.8% of its $141 million in revenue · fiscal year ended December 31, 2023 · estimated by the U.S. Census Bureau

Randolph County$7.0 million

58% of its $12.1 million in revenue · fiscal year ended December 31, 2023

Liberty-Perry Consolidated School Corporation$2.7 million

18% of its $15.1 million in revenue · fiscal year ended December 31, 2025

Union School Corporation$2.2 million

3.7% of its $59.2 million in revenue · fiscal year ended December 31, 2025

Union Township$139 thousand

64% of its $217 thousand in revenue · fiscal year ended December 31, 2025

Stoney Creek Township$56 thousand

79% of its $71 thousand in revenue · fiscal year ended December 31, 2021

Perry Township$37 thousand

96% of its $38 thousand in revenue · fiscal year ended December 31, 2024

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

Randolph County

$9.9 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 57% of this ZIP is in Randolph County.

Where the money comes from

County taxes58%Fines and other14%Fees for services (airport)10%Federal tax money9.4%State tax money8.2%
Full Randolph County breakdown

What stands out

58%

of Randolph County's money comes from property tax.A typical U.S. county of under 50,000 people gets 28%.

County taxes58%

Property tax
58%$7.0 million

Fees for services10%

Fees for services
10%$1.2 million
What's in fees for servicesOther service charges and airport
  • Other service charges$956 thousand
  • Airport$255 thousand

Amounts are by Census type of charge.

Federal tax money9.4%

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

From the federal government
9.4%$1.1 million

State tax money8.2%

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

From the state
8.2%$987 thousand

Fines and other14%

Interest, rents and other
14%$1.7 million
Fines
<0.1%$3 thousand
Randolph County page →

Where the money goes

Roads, transit and parking54%Police, fire, courts and jails27%Running the government and other costs14%Interest on debt3.6%Health and hospitals1.7%

What stands out

54%

of Randolph County's spending goes to roads, transit and parking.A typical U.S. county of under 50,000 people spends 16%.

Full Randolph County breakdown

Spending by category100%

Roads, transit and parking
54%$5.4 million
What's in roads, transit and parkingRoads and highways and airports
  • Roads and highways$5.3 million
  • Airports$69 thousand
Police, fire, courts and jails
27%$2.6 million
What's in police, fire, courts and jailsPolice; prisons and jails and 1 more
  • Police$973 thousand
  • Prisons and jails$923 thousand
  • Courts and legal services$748 thousand
Running the government and other costs
14%$1.4 million
What's in running the government and other costsCentral staff services (personnel, purchasing, technology); finance, tax collection and budgeting and 1 more
  • Central staff services (personnel, purchasing, technology)$824 thousand
  • Finance, tax collection and budgeting$506 thousand
  • Government buildings$44 thousand
Interest on debt
3.6%$356 thousand
Health and hospitals
1.7%$168 thousand
What's in health and hospitalsPublic health
  • Public health$168 thousand
Randolph County page →

Henry County

$162 million budget in the latest fiscal year on record, which ended December 31, 2023. Estimated by the U.S. Census Bureau

About 23% of this ZIP is in Henry County.

Where the money comes from

Fees for services (hospital bills, garbage collection)49%State tax money23%Federal tax money11%County taxes9.7%Fines and other8.2%Local tax money<0.1%

What stands out

49%

of Henry 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 Henry County breakdown

County taxes9.7%

Property tax
7.8%$10.9 million
Other taxes
2.0%$2.8 million
What's in other taxesOther selective sales taxes; public utility taxes and 1 more
  • Other selective sales taxes$1.8 million
  • Public utility taxes$686 thousand
  • Other licenses$284 thousand

Amounts are by Census tax category.

Fees for services49%

Fees for services
49%$68.4 million
What's in fees for servicesHospital bills; other service charges and 1 more
  • Hospital bills$64.1 million
  • Other service charges$4.3 million
  • Garbage collection$14 thousand

Amounts are by Census type of charge.

Federal tax money11%

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

From the federal government
11%$14.8 million

State tax money23%

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

From the state
23%$32.2 million

Local tax money<0.1%

Money passed on by the county or other local governments.

From other local governments
<0.1%$83 thousand

Fines and other8.2%

Interest, rents and other
7.6%$10.7 million
Fines
0.6%$780 thousand
Henry County page →

Where the money goes

Health and hospitals74%Running the government and other costs14%Police, fire, courts and jails7.4%Roads, transit and parking4.2%Parks, recreation and libraries0.5%All other spending0.2%

What stands out

74%

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

Full Henry County breakdown

Spending by category100%

Health and hospitals
74%$120 million
What's in health and hospitalsHospitals and public health
  • Hospitals$119 million
  • Public health$851 thousand
Running the government and other costs
14%$22.4 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$15.3 million
  • Central staff services (personnel, purchasing, technology)$6.0 million
  • Finance, tax collection and budgeting$1.1 million
Police, fire, courts and jails
7.4%$11.9 million
What's in police, fire, courts and jailsPolice; prisons and jails and 2 more
  • Police$5.6 million
  • Prisons and jails$3.3 million
  • Courts and legal services$2.1 million
  • Probation, parole and other corrections$894 thousand
Roads, transit and parking
4.2%$6.9 million
What's in roads, transit and parkingRoads and highways and airports
  • Roads and highways$6.6 million
  • Airports$304 thousand
Parks, recreation and libraries
0.5%$778 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$778 thousand
Interest on debt
0.1%$222 thousand
Environment and natural resources
<0.1%$136 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$136 thousand
Henry County page →

Delaware County

$286 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 14% of this ZIP is in Delaware County.

Where the money comes from

County taxes79%Fines and other12%State tax money5.6%Local tax money2.7%Federal tax money0.2%Fees for services (airport, road charges)0.2%
Full Delaware County breakdown

What stands out

76%

of Delaware County's money comes from property tax.A typical U.S. county of 50,000 to 250,000 people gets 28%.

County taxes79%

Property tax
76%$111 million
Other taxes
3.0%$4.4 million
What's in other taxesOther selective sales taxes; other taxes not classified elsewhere and 1 more
  • Other selective sales taxes$2.9 million
  • Other taxes not classified elsewhere$1.0 million
  • Other licenses$468 thousand

Amounts are by Census tax category.

Fees for services0.2%

Fees for services
0.2%$235 thousand
What's in fees for servicesAirport and road charges
  • Airport$199 thousand
  • Road charges$36 thousand

Amounts are by Census type of charge.

Federal tax money0.2%

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

From the federal government
0.2%$244 thousand

State tax money5.6%

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

From the state
5.6%$8.2 million

Local tax money2.7%

Money passed on by the county or other local governments.

From other local governments
2.7%$4.0 million

Fines and other12%

Interest, rents and other
12%$17.8 million
Fines
<0.1%$6 thousand
Delaware County page →

Where the money goes

Running the government and other costs94%Police, fire, courts and jails3.9%Parks, recreation and libraries1.1%Roads, transit and parking0.6%Health and hospitals0.3%Interest on debt0.1%

What stands out

94%

of Delaware 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 Delaware County breakdown

Spending by category100%

Running the government and other costs
94%$268 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$255 million
  • Central staff services (personnel, purchasing, technology)$12.4 million
  • Finance, tax collection and budgeting$1.0 million
Police, fire, courts and jails
3.9%$11.1 million
What's in police, fire, courts and jailsPolice; prisons and jails and 3 more
  • Police$4.1 million
  • Prisons and jails$4.0 million
  • Courts and legal services$2.5 million
  • Probation, parole and other corrections$260 thousand
  • Fire protection$220 thousand
Parks, recreation and libraries
1.1%$3.2 million
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$3.2 million
Roads, transit and parking
0.6%$1.7 million
What's in roads, transit and parkingAirports and roads and highways
  • Airports$889 thousand
  • Roads and highways$856 thousand
Health and hospitals
0.3%$884 thousand
What's in health and hospitalsPublic health
  • Public health$884 thousand
Interest on debt
0.1%$360 thousand
Delaware County page →

Your towns

Union Township

$228 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 Union Township.

Where the money comes from

Township taxes96%Fines and other4.1%
Full Union Township breakdown

Township taxes96%

Property tax
64%$139 thousand
Local income tax
29%$64 thousand
Other taxes
2.7%$6 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%$29

Fines and other4.1%

Interest, rents and other
4.1%$9 thousand
Union Township page →

Where the money goes

Police, fire, courts and jails78%Running the government and other costs17%Social services4.6%
Full Union Township breakdown

Spending by category100%

Police, fire, courts and jails
78%$179 thousand
Running the government and other costs
17%$39 thousand
Social services
4.6%$11 thousand
Union Township page →

Stoney Creek Township

$79 thousand budget in the latest fiscal year on record, which ended December 31, 2021.

About 23% of this ZIP is in Stoney Creek Township.

Where the money comes from

Township taxes79%County and local tax money21%

What stands out

21%

of Stoney Creek Township's money comes from county and other local tax money.Most U.S. townships and towns of under 10,000 people get none.

Full Stoney Creek Township breakdown

Township taxes79%

Property tax
79%$56 thousand

County and local tax money21%

Money passed on by the county or other local governments.

From the county and other local governments
21%$15 thousand
Stoney Creek Township page →

Where the money goes

Police, fire, courts and jails86%Running the government and other costs11%Parks, recreation and libraries2.5%

What stands out

86%

of Stoney Creek 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 Stoney Creek Township breakdown

Spending by category100%

Police, fire, courts and jails
86%$68 thousand
What's in police, fire, courts and jailsFire protection
  • Fire protection$68 thousand
Running the government and other costs
11%$9 thousand
What's in running the government and other costsCentral staff services (personnel, purchasing, technology) and government buildings
  • Central staff services (personnel, purchasing, technology)$5 thousand
  • Government buildings$4 thousand
Parks, recreation and libraries
2.5%$2 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$2 thousand
Stoney Creek Township page →

Perry Township

$43 thousand budget in fiscal year 2024 (ended December 31, 2024), from the Indiana Department of Local Government Finance.

About 14% of this ZIP is in Perry Township.

Where the money comes from

Township taxes100%
Full Perry Township breakdown

Township taxes100%

Property tax
96%$37 thousand
Other taxes
4.0%$2 thousand
Perry Township page →

Where the money goes

Police, fire, courts and jails75%Running the government and other costs25%Debt payments (principal and interest)0.2%
Full Perry Township breakdown

Spending by category100%

Police, fire, courts and jails
75%$32 thousand
Running the government and other costs
25%$11 thousand
Debt payments (principal and interest)
0.2%$90
Perry Township page →

Your schools

Union School Corporation

$64.6 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 80% of this ZIP is in Union School Corporation.

Where the money comes from

State tax money92%School district taxes3.9%Federal tax money3.0%Fines and other0.8%
Full Union School Corporation breakdown

School district taxes3.9%

Property tax
3.7%$2.2 million
Other taxes
0.2%$116 thousand
Local income tax
<0.1%$47 thousand

Fees for services<0.1%

Fees for services
<0.1%$2 thousand

Federal tax money3.0%

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

From the federal government
3.0%$1.8 million

State tax money92%

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

From the state
92%$54.6 million

Fines and other0.8%

Interest, rents and other
0.8%$502 thousand
Union School Corporation page →

Where the money goes

Schools and colleges99%Debt payments (principal and interest)1.2%
Full Union School Corporation breakdown

Spending by category100%

Schools and colleges
99%$63.8 million
Debt payments (principal and interest)
1.2%$799 thousand
Union School Corporation page →

Liberty-Perry Consolidated School Corporation

$16.5 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 14% of this ZIP is in Liberty-Perry Consolidated School Corporation.

Where the money comes from

State tax money66%School district taxes20%Federal tax money12%Fees for services1.2%Fines and other1.0%
Full Liberty-Perry Consolidated School Corporation breakdown

School district taxes20%

Property tax
18%$2.7 million
Other taxes
1.6%$241 thousand

Fees for services1.2%

Fees for services
1.2%$175 thousand

Federal tax money12%

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

From the federal government
12%$1.8 million

State tax money66%

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

From the state
66%$10.0 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%$256

Fines and other1.0%

Interest, rents and other
1.0%$152 thousand
Liberty-Perry Consolidated School Corporation page →

Where the money goes

Schools and colleges95%Debt payments (principal and interest)4.6%
Full Liberty-Perry Consolidated School Corporation breakdown

Spending by category100%

Schools and colleges
95%$15.8 million
Debt payments (principal and interest)
4.6%$756 thousand
Liberty-Perry Consolidated 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.

Union 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.

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

Union 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.

Henry 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.

Stoney Creek 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.

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

Perry Township. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal 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.

Liberty-Perry Consolidated 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.