ZIP 47384 · Harrison Township, IN

Nine governments run on your community's money

This page shows every government that serves ZIP 47384: 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 47384?
47384 is served by the State of Indiana, Henry County, C A Beard Memorial School Corporation, Shenandoah School Corporation, Harrison Township, Greensboro Township, Hancock County, Brown Township and Eastern Hancock County Community School Corporation. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Henry County spent $162 million (fiscal year ended December 31, 2023), C A Beard Memorial School Corporation spent $17.5 million (fiscal year ended June 30, 2024), Shenandoah School Corporation spent $21.1 million (fiscal year ended December 31, 2025), Harrison Township spent $71 thousand (fiscal year ended December 31, 2025), Greensboro Township spent $38 thousand (fiscal year ended December 31, 2025), Hancock County spent $268 million (fiscal year ended December 31, 2023), Brown Township spent $108 thousand (fiscal year ended December 31, 2025) and Eastern Hancock County Community School Corporation spent $18.6 million (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 47384?
Of the governments serving 47384, Hancock County collected $132 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), Eastern Hancock County Community School Corporation collected $5.0 million (fiscal year ended December 31, 2025), C A Beard Memorial School Corporation collected $4.8 million (fiscal year ended June 30, 2024), Shenandoah School Corporation collected $4.2 million (fiscal year ended December 31, 2025), Brown Township collected $68 thousand (fiscal year ended December 31, 2025), Greensboro Township collected $54 thousand (fiscal year ended December 31, 2025) and Harrison Township collected $47 thousand (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 47384.

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: Henry County, Hancock County, Harrison Township and Greensboro 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 47384

Hancock County$132 million

35% of its $382 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

Eastern Hancock County Community School Corporation$5.0 million

28% of its $18.0 million in revenue · fiscal year ended December 31, 2025

C A Beard Memorial School Corporation$4.8 million

29% of its $16.2 million in revenue · fiscal year ended June 30, 2024

Shenandoah School Corporation$4.2 million

20% of its $20.6 million in revenue · fiscal year ended December 31, 2025

Brown Township$68 thousand

61% of its $113 thousand in revenue · fiscal year ended December 31, 2025

Greensboro Township$54 thousand

74% of its $72 thousand in revenue · fiscal year ended December 31, 2025

Harrison Township$47 thousand

65% of its $73 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

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 86% 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 →

Hancock County

$268 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 14% of this ZIP is in Hancock County.

Where the money comes from

County taxes46%Fees for services (hospital bills)44%Fines and other7.9%State tax money2.1%

What stands out

44%

of Hancock 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 Hancock County breakdown

County taxes46%

Property tax
35%$132 million
Local income tax
11%$42.1 million
Other taxes
<0.1%$3 thousand
What's in other taxesAlcoholic beverage licenses
  • Alcoholic beverage licenses$3 thousand

Amounts are by Census tax category.

Fees for services44%

Fees for services
44%$170 million
What's in fees for servicesHospital bills
  • Hospital bills$170 million

Amounts are by Census type of charge.

Federal tax money<0.1%

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

From the federal government
<0.1%$2 thousand

State tax money2.1%

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

From the state
2.1%$8.2 million

Local tax money<0.1%

Money passed on by the county or other local governments.

From other local governments
<0.1%$1 thousand

Fines and other7.9%

Interest, rents and other
7.9%$30.2 million
Hancock County page →

Where the money goes

Health and hospitals79%Running the government and other costs10%Police, fire, courts and jails6.3%Roads, transit and parking4.0%Interest on debt0.8%Water, sewer, trash and utilities<0.1%

What stands out

79%

of Hancock 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 Hancock County breakdown

Spending by category100%

Health and hospitals
79%$211 million
What's in health and hospitalsHospitals and public health
  • Hospitals$210 million
  • Public health$602 thousand
Running the government and other costs
10%$27.2 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$12.9 million
  • Central staff services (personnel, purchasing, technology)$11.6 million
  • Government buildings$1.8 million
  • Finance, tax collection and budgeting$835 thousand
Police, fire, courts and jails
6.3%$17.0 million
What's in police, fire, courts and jailsPolice; courts and legal services and 2 more
  • Police$13.0 million
  • Courts and legal services$2.7 million
  • Probation, parole and other corrections$662 thousand
  • Prisons and jails$661 thousand
Roads, transit and parking
4.0%$10.7 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$10.7 million
Interest on debt
0.8%$2.3 million
Water, sewer, trash and utilities
<0.1%$152 thousand
What's in water, sewer, trash and utilitiesGarbage and solid waste
  • Garbage and solid waste$152 thousand
Hancock County page →

Your towns

Harrison Township

$71 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 34% of this ZIP is in Harrison Township.

Where the money comes from

Township taxes93%Fines and other4.6%Fees for services1.9%
Full Harrison Township breakdown

Township taxes93%

Property tax
65%$47 thousand
Local income tax
25%$18 thousand
Other taxes
3.9%$3 thousand

Fees for services1.9%

Fees for services
1.9%$1 thousand

Fines and other4.6%

Interest, rents and other
4.6%$3 thousand
Harrison Township page →

Where the money goes

Running the government and other costs60%Police, fire, courts and jails40%
Full Harrison Township breakdown

Spending by category100%

Running the government and other costs
60%$42 thousand
Police, fire, courts and jails
40%$28 thousand
Harrison Township page →

Greensboro Township

$38 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 33% of this ZIP is in Greensboro Township.

Where the money comes from

Township taxes100%State tax money<0.1%
Full Greensboro Township breakdown

Township taxes100%

Property tax
74%$54 thousand
Local income tax
20%$14 thousand
Other taxes
5.8%$4 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%$62
Greensboro Township page →

Where the money goes

Running the government and other costs64%Police, fire, courts and jails23%Social services12%
Full Greensboro Township breakdown

Spending by category100%

Running the government and other costs
64%$25 thousand
Police, fire, courts and jails
23%$9 thousand
Social services
12%$5 thousand
Greensboro Township page →

Brown Township

$108 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 14% of this ZIP is in Brown Township.

Where the money comes from

Township taxes100%
Full Brown Township breakdown

Township taxes100%

Property tax
61%$68 thousand
Other taxes
39%$44 thousand
Brown Township page →

Where the money goes

Running the government and other costs73%Police, fire, courts and jails24%Social services3.0%
Full Brown Township breakdown

Spending by category100%

Running the government and other costs
73%$79 thousand
Police, fire, courts and jails
24%$26 thousand
Social services
3.0%$3 thousand
Sent to other local governments
<0.1%$6
Brown Township page →

Your schools

C A Beard Memorial School Corporation

$17.5 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 49% of this ZIP is in C A Beard Memorial School Corporation.

Where the money comes from

State tax money63%School district taxes29%Fines and other4.1%County and local tax money2.6%Fees for services (school lunches)0.3%

What stands out

63%

of C A Beard Memorial School Corporation's money comes from state tax money.A typical school district with fewer than 5,000 students gets 59%.

Full C A Beard Memorial School Corporation breakdown

School district taxes29%

Property tax
29%$4.8 million

Fees for services0.3%

Fees for services
0.3%$54 thousand
What's in fees for servicesOther school charges and school lunches
  • Other school charges$42 thousand
  • School lunches$12 thousand

Amounts are by Census type of charge.

State tax money63%

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

From the state
63%$10.3 million

County and local tax money2.6%

Money passed on by the county or other local governments.

From the county and other local governments
2.6%$428 thousand

Fines and other4.1%

Interest, rents and other
4.1%$671 thousand
C A Beard Memorial School Corporation page →

Where the money goes

Schools and colleges99%Interest on debt0.3%Sent to other local governments0.3%
Full C A Beard Memorial School Corporation breakdown

Spending by category100%

Schools and colleges
99%$17.3 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$17.3 million
Interest on debt
0.3%$58 thousand
Sent to other local governments
0.3%$56 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$56 thousand
C A Beard Memorial School Corporation page →

Shenandoah School Corporation

$21.1 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 37% of this ZIP is in Shenandoah School Corporation.

Where the money comes from

State tax money71%School district taxes22%Federal tax money4.2%Fees for services1.7%Fines and other0.9%
Full Shenandoah School Corporation breakdown

School district taxes22%

Property tax
20%$4.2 million
Other taxes
1.7%$343 thousand

Fees for services1.7%

Fees for services
1.7%$355 thousand

Federal tax money4.2%

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

From the federal government
4.2%$873 thousand

State tax money71%

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

From the state
71%$14.6 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%$943

Fines and other0.9%

Interest, rents and other
0.9%$186 thousand
Shenandoah School Corporation page →

Where the money goes

Schools and colleges91%Debt payments (principal and interest)9.2%
Full Shenandoah School Corporation breakdown

Spending by category100%

Schools and colleges
91%$19.1 million
Debt payments (principal and interest)
9.2%$1.9 million
Shenandoah School Corporation page →

Eastern Hancock County Community School Corporation

$18.6 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 Eastern Hancock County Community School Corporation.

Where the money comes from

State tax money55%School district taxes32%Fines and other5.7%Federal tax money4.4%Fees for services2.2%County and local tax money1.2%
Full Eastern Hancock County Community School Corporation breakdown

School district taxes32%

Property tax
28%$5.0 million
Other taxes
2.6%$472 thousand
Local income tax
1.3%$239 thousand

Fees for services2.2%

Fees for services
2.2%$402 thousand

Federal tax money4.4%

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

From the federal government
4.4%$789 thousand

State tax money55%

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

From the state
55%$9.8 million

County and local tax money1.2%

Money passed on by the county or other local governments.

From the county and other local governments
1.2%$219 thousand

Fines and other5.7%

Interest, rents and other
5.7%$1.0 million
Eastern Hancock County Community School Corporation page →

Where the money goes

Schools and colleges86%Debt payments (principal and interest)14%
Full Eastern Hancock County Community School Corporation breakdown

Spending by category100%

Schools and colleges
86%$15.9 million
Debt payments (principal and interest)
14%$2.7 million
Eastern Hancock County Community 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.

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.

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

Shenandoah 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.

Harrison 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.

Greensboro 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.

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

Brown 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.

Eastern Hancock 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.

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.