ZIP 60020 · Grant Township, IL

Nine governments run on your community's money

This page shows every government that serves ZIP 60020: 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 Illinois governments, the Illinois Office of the Comptroller, as named under Sources and more.

Where do my taxes go in 60020?
60020 is served by the State of Illinois, Lake County, Grant Community High School District 124, Grant Township, the Village of Fox Lake, Fox Lake Elementary School District 114, Big Hollow School District 38, Antioch Township and the Village of Volo. In each one's latest recorded fiscal year, State of Illinois spent $119.6 billion (fiscal year ended June 30, 2024), Lake County spent $617 million (fiscal year ended November 30, 2024), Grant Community High School District 124 spent $50.4 million (fiscal year ended June 30, 2024), Grant Township spent $6.8 million (fiscal year ended March 31, 2025), Village of Fox Lake spent $31.2 million (fiscal year ended April 30, 2025), Fox Lake Elementary School District 114 spent $18.1 million (fiscal year ended June 30, 2024), Big Hollow School District 38 spent $34.4 million (fiscal year ended June 30, 2024), Antioch Township spent $7.4 million (fiscal year ended January 31, 2025) and Village of Volo spent $9.0 million (fiscal year ended April 30, 2025). Each government's money is separate.

Which governments collect property tax in 60020?
Of the governments serving 60020, Lake County collected $237 million (fiscal year ended November 30, 2024), State of Illinois collected $73.3 million (fiscal year ended June 30, 2024), Grant Community High School District 124 collected $24.3 million (fiscal year ended June 30, 2024), Big Hollow School District 38 collected $15.8 million (fiscal year ended June 30, 2024), Fox Lake Elementary School District 114 collected $10.1 million (fiscal year ended June 30, 2024), Grant Township collected $4.2 million (fiscal year ended March 31, 2025), Antioch Township collected $3.8 million (fiscal year ended January 31, 2025), Village of Fox Lake collected $3.3 million (fiscal year ended April 30, 2025) and Village of Volo collected $1.2 million (fiscal year ended April 30, 2025) in property tax. These are each government's total collections, not a bill for 60020.

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: Lake County, Grant Township, Fox Lake and Antioch Township

Why not this year? Illinois governments with newer filings show figures from the Illinois Office of the Comptroller (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 60020

Lake County$237 million

34% of its $692 million in revenue · fiscal year ended November 30, 2024

State of Illinois$73.3 million

<0.1% of its $118.2 billion in revenue · fiscal year ended June 30, 2024

Grant Community High School District 124$24.3 million

63% of its $38.9 million in revenue · fiscal year ended June 30, 2024

Big Hollow School District 38$15.8 million

54% of its $29.2 million in revenue · fiscal year ended June 30, 2024

Fox Lake Elementary School District 114$10.1 million

66% of its $15.2 million in revenue · fiscal year ended June 30, 2024

Grant Township$4.2 million

89% of its $4.7 million in revenue · fiscal year ended March 31, 2025

Antioch Township$3.8 million

74% of its $5.2 million in revenue · fiscal year ended January 31, 2025

Village of Fox Lake$3.3 million

9.9% of its $33.0 million in revenue · fiscal year ended April 30, 2025

Village of Volo$1.2 million

10% of its $11.9 million in revenue · fiscal year ended April 30, 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 county

Lake County

$617 million budget in fiscal year 2024 (ended November 30, 2024), from the Illinois Office of the Comptroller.

About 99% of this ZIP is in Lake County.

Where the money comes from

County taxes44%State tax money24%Fees for services14%Fines and other11%Federal tax money7.6%
Full Lake County breakdown

County taxes44%

Property tax
34%$237 million
Sales tax
6.0%$41.3 million
Other taxes
3.7%$25.4 million

Fees for services14%

Fees for services
14%$93.9 million

Federal tax money7.6%

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

From the federal government
7.6%$52.8 million

State tax money24%

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

From the state
24%$164 million

Fines and other11%

Interest, rents and other
11%$76.0 million
Fines
0.1%$1.0 million
Lake County page →

Where the money goes

Running the government and other costs35%Police, fire, courts and jails23%Health and hospitals14%Parks, recreation and libraries8.1%Water, sewer, trash and utilities6.3%All other spending13%
Full Lake County breakdown

Spending by category100%

Running the government and other costs
35%$219 million
Police, fire, courts and jails
23%$144 million
Health and hospitals
14%$85.1 million
Parks, recreation and libraries
8.1%$50.3 million
Water, sewer, trash and utilities
6.3%$38.9 million
Roads, transit and parking
5.5%$33.8 million
Social services
4.2%$25.7 million
Debt payments (principal and interest)
3.3%$20.5 million
Lake County page →

Your towns

Grant Township

$6.8 million budget in fiscal year 2025 (ended March 31, 2025), from the Illinois Office of the Comptroller.

About 78% of this ZIP is in Grant Township.

Where the money comes from

Township taxes89%Fines and other7.3%State tax money2.9%Federal tax money0.7%Fees for services<0.1%
Full Grant Township breakdown

Township taxes89%

Property tax
89%$4.2 million

Fees for services<0.1%

Fees for services
<0.1%$4 thousand

Federal tax money0.7%

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

From the federal government
0.7%$34 thousand

State tax money2.9%

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

From the state
2.9%$139 thousand

Fines and other7.3%

Interest, rents and other
7.3%$346 thousand
Grant Township page →

Where the money goes

Running the government and other costs81%Roads, transit and parking16%Pension contributions1.8%Social services0.6%Parks, recreation and libraries0.3%
Full Grant Township breakdown

Spending by category100%

Running the government and other costs
81%$5.5 million
Roads, transit and parking
16%$1.1 million
Pension contributions
1.8%$124 thousand
Money paid out of the government's own pension fund (for example its IMRF or police and fire pension fund). Pension payments made from other funds are counted with the departments that pay them.
Social services
0.6%$40 thousand
Parks, recreation and libraries
0.3%$21 thousand
Grant Township page →

Village of Fox Lake

$31.2 million budget in fiscal year 2025 (ended April 30, 2025), from the Illinois Office of the Comptroller.

About 75% of this ZIP is in Fox Lake.

Where the money comes from

Fees for services42%State tax money26%Village taxes17%Fines and other9.8%Federal tax money5.6%County and local tax money0.2%
Full Fox Lake breakdown

Village taxes17%

Property tax
9.9%$3.3 million
Other taxes
7.1%$2.3 million

Fees for services42%

Fees for services
42%$13.8 million

Federal tax money5.6%

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

From the federal government
5.6%$1.9 million

State tax money26%

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

From the state
26%$8.5 million

County and local tax money0.2%

Money passed on by the county or other local governments.

From the county and other local governments
0.2%$65 thousand

Fines and other9.8%

Interest, rents and other
8.5%$2.8 million
Fines
1.3%$441 thousand
Fox Lake page →

Where the money goes

Water, sewer, trash and utilities34%Running the government and other costs24%Police, fire, courts and jails21%Roads, transit and parking9.7%Debt payments (principal and interest)4.6%All other spending6.2%
Full Fox Lake breakdown

Spending by category100%

Water, sewer, trash and utilities
34%$10.8 million
Running the government and other costs
24%$7.4 million
Police, fire, courts and jails
21%$6.6 million
Roads, transit and parking
9.7%$3.0 million
Debt payments (principal and interest)
4.6%$1.4 million
Social services
4.5%$1.4 million
Parks, recreation and libraries
1.6%$506 thousand
Fox Lake page →

Antioch Township

$7.4 million budget in fiscal year 2025 (ended January 31, 2025), from the Illinois Office of the Comptroller.

About 21% of this ZIP is in Antioch Township.

Where the money comes from

Township taxes74%Fines and other18%State tax money6.2%Federal tax money1.7%
Full Antioch Township breakdown

Township taxes74%

Property tax
74%$3.8 million

Federal tax money1.7%

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

From the federal government
1.7%$90 thousand

State tax money6.2%

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

From the state
6.2%$319 thousand

Fines and other18%

Interest, rents and other
18%$933 thousand
Antioch Township page →

Where the money goes

Running the government and other costs69%Roads, transit and parking22%Parks, recreation and libraries5.5%Debt payments (principal and interest)1.9%Social services1.2%
Full Antioch Township breakdown

Spending by category100%

Running the government and other costs
69%$5.1 million
Roads, transit and parking
22%$1.6 million
Parks, recreation and libraries
5.5%$408 thousand
Debt payments (principal and interest)
1.9%$139 thousand
Social services
1.2%$91 thousand
Antioch Township page →

Village of Volo

$9.0 million budget in fiscal year 2025 (ended April 30, 2025), from the Illinois Office of the Comptroller.

About 20% of this ZIP is in Volo.

Where the money comes from

Village taxes35%State tax money25%Fees for services23%Fines and other17%County and local tax money0.5%
Full Volo breakdown

Village taxes35%

Other taxes
15%$1.8 million
Property tax
10%$1.2 million
Sales tax
9.7%$1.2 million

Fees for services23%

Fees for services
23%$2.7 million

State tax money25%

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

From the state
25%$3.0 million

County and local tax money0.5%

Money passed on by the county or other local governments.

From the county and other local governments
0.5%$54 thousand

Fines and other17%

Interest, rents and other
17%$2.0 million
Fines
0.1%$13 thousand
Volo page →

Where the money goes

Running the government and other costs39%Roads, transit and parking26%Water, sewer, trash and utilities22%Police, fire, courts and jails9.1%Debt payments (principal and interest)3.3%
Full Volo breakdown

Spending by category100%

Running the government and other costs
39%$3.5 million
Roads, transit and parking
26%$2.4 million
Water, sewer, trash and utilities
22%$2.0 million
Police, fire, courts and jails
9.1%$824 thousand
Debt payments (principal and interest)
3.3%$301 thousand
Volo page →

Your schools

Grant Community High School District 124

$50.4 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 99% of this ZIP is in Grant Community High School District 124.

Where the money comes from

School district taxes63%State tax money31%Fines and other4.0%Fees for services (school lunches, school tuition and transportation)2.6%
Full Grant Community High School District 124 breakdown

What stands out

63%

of Grant Community High School District 124's money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes63%

Property tax
63%$24.3 million

Fees for services2.6%

Fees for services
2.6%$1.0 million
What's in fees for servicesSchool lunches; other school charges and 1 more
  • School lunches$650 thousand
  • Other school charges$315 thousand
  • School tuition and transportation$50 thousand

Amounts are by Census type of charge.

State tax money31%

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

From the state
31%$12.0 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%$1 thousand

Fines and other4.0%

Interest, rents and other
4.0%$1.6 million
Grant Community High School District 124 page →

Where the money goes

Schools and colleges95%Sent to other local governments4.5%Interest on debt0.1%

What stands out

4.5%

of Grant Community High School District 124's spending goes to local governments.A typical school district with fewer than 5,000 students spends 1.3%.

Full Grant Community High School District 124 breakdown

Spending by category100%

Schools and colleges
95%$48.1 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$48.1 million
Sent to other local governments
4.5%$2.3 million
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$2.3 million
Interest on debt
0.1%$59 thousand
Grant Community High School District 124 page →

Fox Lake Elementary School District 114

$18.1 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 56% of this ZIP is in Fox Lake Elementary School District 114.

Where the money comes from

School district taxes66%State tax money30%Fines and other2.1%County and local tax money1.1%Fees for services (school lunches)0.3%
Full Fox Lake Elementary School District 114 breakdown

What stands out

66%

of Fox Lake Elementary School District 114's money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes66%

Property tax
66%$10.1 million

Fees for services0.3%

Fees for services
0.3%$50 thousand
What's in fees for servicesOther school charges and school lunches
  • Other school charges$42 thousand
  • School lunches$8 thousand

Amounts are by Census type of charge.

State tax money30%

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

From the state
30%$4.6 million

County and local tax money1.1%

Money passed on by the county or other local governments.

From the county and other local governments
1.1%$173 thousand

Fines and other2.1%

Interest, rents and other
2.1%$316 thousand
Fox Lake Elementary School District 114 page →

Where the money goes

Schools and colleges87%Sent to other local governments11%Interest on debt1.8%

What stands out

11%

of Fox Lake Elementary School District 114's spending goes to local governments.A typical school district with fewer than 5,000 students spends 1.3%.

Full Fox Lake Elementary School District 114 breakdown

Spending by category100%

Schools and colleges
87%$15.7 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$15.7 million
Sent to other local governments
11%$2.1 million
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$2.1 million
Interest on debt
1.8%$330 thousand
Fox Lake Elementary School District 114 page →

Big Hollow School District 38

$34.4 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 40% of this ZIP is in Big Hollow School District 38.

Where the money comes from

School district taxes54%State tax money40%Fees for services (school lunches, school tuition and transportation)3.0%Fines and other2.4%County and local tax money<0.1%
Full Big Hollow School District 38 breakdown

What stands out

54%

of Big Hollow School District 38's money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes54%

Property tax
54%$15.8 million

Fees for services3.0%

Fees for services
3.0%$864 thousand
What's in fees for servicesSchool lunches; other school charges and 1 more
  • School lunches$390 thousand
  • Other school charges$339 thousand
  • School tuition and transportation$135 thousand

Amounts are by Census type of charge.

State tax money40%

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

From the state
40%$11.8 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%$22 thousand

Fines and other2.4%

Interest, rents and other
2.4%$690 thousand
Big Hollow School District 38 page →

Where the money goes

Schools and colleges87%Interest on debt11%Sent to other local governments1.5%

What stands out

11%

of Big Hollow School District 38's spending goes to interest on debt.A typical school district with fewer than 5,000 students spends 0.9%.

Full Big Hollow School District 38 breakdown

Spending by category100%

Schools and colleges
87%$30.0 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$30.0 million
Interest on debt
11%$3.9 million
Sent to other local governments
1.5%$504 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$504 thousand
Big Hollow School District 38 page →

Your state

State of Illinois

$119.6 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes57%Federal tax money30%Fines and other6.6%Fees for services (college tuition, tolls)5.2%Local tax money0.7%
Full Illinois breakdown

What stands out

11%

of Illinois' money comes from business income taxes.A typical state government gets 3.8%.

State taxes57%

Individual income tax
19%$22.6 billion
Other taxes
14%$16.1 billion
What's in other taxesOther selective sales taxes; motor fuel taxes and 16 more
  • Other selective sales taxes$4.46 billion
  • Motor fuel taxes$2.78 billion
  • Motor vehicle licenses$2.33 billion
  • Amusement taxes$1.44 billion
  • Public utility taxes$1.21 billion
  • Occupation and business licenses$853 million
  • Tobacco taxes$708 million
  • Estate and gift taxes$654 million
  • Insurance premium taxes$534 million
  • Corporation licenses$354 million
  • Alcoholic beverage taxes$311 million
  • Driver's licenses$181 million
  • Real estate and stock transfer taxes$81.9 million
  • Amusement licenses$48.0 million
  • Public utility licenses$47.4 million
  • Hunting and fishing licenses$43.6 million
  • Other licenses$41.4 million
  • Alcoholic beverage licenses$18.0 million

Amounts are by Census tax category.

Sales tax
14%$16.0 billion
Business income tax
11%$12.7 billion
Property tax
<0.1%$73.3 million

Fees for services5.2%

Fees for services
5.2%$6.16 billion
What's in fees for servicesCollege tuition; tolls on roads and bridges and 8 more
  • College tuition$2.43 billion
  • Tolls on roads and bridges$1.51 billion
  • Hospital bills$1.35 billion
  • University housing and dining$770 million
  • Housing$41.6 million
  • Other service charges$21.7 million
  • Parks, land and natural resources$20.0 million
  • Parks and recreation$19.6 million
  • Road charges$2.7 million
  • Other education charges$167 thousand

Amounts are by Census type of charge.

Federal tax money30%

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

From the federal government
30%$35.9 billion

Local tax money0.7%

Money passed on by the county or other local governments.

From local governments
0.7%$774 million

Fines and other6.6%

Interest, rents and other
6.5%$7.71 billion
Fines
<0.1%$99.4 million
Illinois page →

Where the money goes

Social services35%Sent to local governments28%Schools and colleges14%Running the government and other costs9.2%Roads, transit and parking4.9%All other spending8.7%

What stands out

9.2%

of Illinois' spending goes to running the government and other costs.A typical state government spends 6%.

Full Illinois breakdown

Spending by category100%

Social services
35%$41.3 billion
What's in social servicesOther public welfare; welfare institutions and 2 more
  • Other public welfare$41.0 billion
  • Welfare institutions$212 million
  • Unemployment and social insurance offices$57.0 million
  • Veterans' services$14.1 million
Sent to local governments
28%$33.9 billion
What's in sent to local governmentsSent to school districts; sent to local governments: general support and 21 more
  • Sent to school districts$15.0 billion
  • Sent to local governments: general support$9.03 billion
  • Sent to local governments: other public welfare$4.30 billion
  • Sent to local governments: other and not broken out$2.79 billion
  • Sent to local governments: roads and highways$1.06 billion
  • Sent to school districts (colleges)$621 million
  • Sent to local governments: public health$259 million
  • Sent to local governments: parks and recreation$231 million
  • Sent to local governments: courts and legal services$211 million
  • Sent to local governments: inspections and regulation$139 million
  • Sent to local governments: natural resources, farming and conservation$90.8 million
  • Sent to local governments: police$71.2 million
  • Sent to local governments: airports$64.7 million
  • Sent to local governments: other education$25.4 million
  • Sent to local governments: housing and community development$17.7 million
  • Sent to the federal government$17.6 million
  • Sent to local governments: sewer systems$7.2 million
  • Sent to local governments: other government administration$6.7 million
  • Sent to local governments: libraries$3.4 million
  • Sent to local governments: garbage and solid waste$1.9 million
  • Sent to local governments: elementary and secondary schools$1.1 million
  • Sent to local governments: central staff services (personnel, purchasing, technology)$407 thousand
  • Sent to local governments: prisons and jails$384 thousand
Schools and colleges
14%$17.0 billion
What's in schools and collegesColleges and universities; elementary and secondary schools and 3 more
  • Colleges and universities$7.25 billion
  • Elementary and secondary schools$6.37 billion
  • Scholarships and other education subsidies$1.90 billion
  • College housing, dining and bookstores$1.00 billion
  • Other education$493 million
Running the government and other costs
9.2%$11.0 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$8.78 billion
  • Finance, tax collection and budgeting$1.53 billion
  • Government buildings$335 million
  • Central staff services (personnel, purchasing, technology)$253 million
  • Other government administration$140 million
Roads, transit and parking
4.9%$5.90 billion
What's in roads, transit and parkingRoads and highways; toll roads and bridges and 1 more
  • Roads and highways$4.53 billion
  • Toll roads and bridges$1.32 billion
  • Airports$50.9 million
Police, fire, courts and jails
3.1%$3.74 billion
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$1.89 billion
  • Courts and legal services$856 million
  • Police$720 million
  • Inspections and regulation$241 million
  • Probation, parole and other corrections$33.4 million
Health and hospitals
2.7%$3.24 billion
What's in health and hospitalsPublic health and hospitals
  • Public health$1.74 billion
  • Hospitals$1.50 billion
Interest on debt
2.1%$2.49 billion
Housing and community development
0.4%$435 million
Environment and natural resources
0.3%$379 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$379 million
Parks, recreation and libraries
0.1%$125 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$123 million
  • Libraries$1.9 million
Water, sewer, trash and utilities
<0.1%$65.2 million
What's in water, sewer, trash and utilitiesElectric power; garbage and solid waste and 1 more
  • Electric power$51.6 million
  • Garbage and solid waste$13.4 million
  • Sewer systems$196 thousand
Illinois page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

Lake County. Illinois Office of the Comptroller, Local Government Warehouse, Annual Financial Report fiscal year 2024, fiscal year ended November 30, 2024. 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 November 30, 2023.

Grant Community High School District 124. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Grant Township. Illinois Office of the Comptroller, Local Government Warehouse, Annual Financial Report fiscal year 2025, fiscal year ended March 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended March 31, 2022.

Village of Fox Lake. Illinois Office of the Comptroller, Local Government Warehouse, Annual Financial Report fiscal year 2025, fiscal year ended April 30, 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 April 30, 2024.

Fox Lake Elementary School District 114. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Big Hollow School District 38. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Antioch Township. Illinois Office of the Comptroller, Local Government Warehouse, Annual Financial Report fiscal year 2025, fiscal year ended January 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended January 31, 2022.

Village of Volo. Illinois Office of the Comptroller, Local Government Warehouse, Annual Financial Report fiscal year 2025, fiscal year ended April 30, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended April 30, 2022.

How these figures are counted. Revenue and spending are the Annual Financial Report figures that an Illinois government filed with the Illinois Office of the Comptroller, 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, hospitals, airports and the like) and its component units. Borrowing, transfers between a government's own funds, internal service funds, depreciation and fiduciary funds (pensions, trusts and money held for other governments, such as property tax collected for them) are not counted. The Comptroller publishes the reports as the governments filed them; they are self-reported and are not audited by the Comptroller.

Debt payments. Illinois' report lists the principal and interest a government paid on its 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: Illinois' report sorts spending by the service it pays for, so salaries and benefits sit inside each service. Construction and equipment costs the report lists as capital outlay, rather than under a service, are counted in "Running the government and other costs." Hospital and health plan spending is counted under health. Pension contributions are shown separately when the government pays them through its own pension fund; contributions paid from other funds stay in those departments.

Federal and state money. Grants are grouped by the source the report names (federal, state or other governments). Shared state taxes, such as the local share of the state income tax and motor fuel tax, are state money. Medicaid payments to a county hospital or health plan are listed in the filing as federal health care grants, so they are shown as federal money even though they pass through the State. The Census may file federal money that arrives through the state under state aid, so the federal and state shares on the two versions can differ. Fiscal years end in different months, so the year shown is each government's own.

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.