ZIP 60085 · Waukegan, IL

Eight governments run on your community's money

This page shows every government that serves ZIP 60085: 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 60085?
60085 is served by the State of Illinois, Lake County, the City of Waukegan, Waukegan Township, Waukegan Community Unit School District 60, Warren Township, Warren Township High School District 121 and Woodland Community Consolidated School District 50. 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), City of Waukegan spent $162 million (fiscal year ended April 30, 2024), Waukegan Township spent $7.2 million (fiscal year ended February 28, 2025), Waukegan Community Unit School District 60 spent $352 million (fiscal year ended June 30, 2024), Warren Township spent $12.7 million (fiscal year ended February 28, 2025), Warren Township High School District 121 spent $92.5 million (fiscal year ended June 30, 2024) and Woodland Community Consolidated School District 50 spent $120 million (fiscal year ended June 30, 2024). Each government's money is separate.

Which governments collect property tax in 60085?
Of the governments serving 60085, Lake County collected $237 million (fiscal year ended November 30, 2024), Woodland Community Consolidated School District 50 collected $81.2 million (fiscal year ended June 30, 2024), Warren Township High School District 121 collected $73.9 million (fiscal year ended June 30, 2024), State of Illinois collected $73.3 million (fiscal year ended June 30, 2024), Waukegan Community Unit School District 60 collected $59.4 million (fiscal year ended June 30, 2024), City of Waukegan collected $43.6 million (fiscal year ended April 30, 2024), Warren Township collected $13.7 million (fiscal year ended February 28, 2025) and Waukegan Township collected $3.5 million (fiscal year ended February 28, 2025) in property tax. These are each government's total collections, not a bill for 60085.

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, Waukegan, Waukegan Township and Warren 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 60085

Lake County$237 million

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

Woodland Community Consolidated School District 50$81.2 million

78% of its $104 million in revenue · fiscal year ended June 30, 2024

Warren Township High School District 121$73.9 million

73% of its $101 million in revenue · fiscal year ended June 30, 2024

State of Illinois$73.3 million

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

Waukegan Community Unit School District 60$59.4 million

19% of its $312 million in revenue · fiscal year ended June 30, 2024

City of Waukegan$43.6 million

24% of its $179 million in revenue · fiscal year ended April 30, 2024 · estimated by the U.S. Census Bureau

Warren Township$13.7 million

90% of its $15.2 million in revenue · fiscal year ended February 28, 2025

Waukegan Township$3.5 million

50% of its $7.0 million in revenue · fiscal year ended February 28, 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.

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 cities and towns

City of Waukegan

$162 million budget in the latest fiscal year on record, which ended April 30, 2024. Estimated by the U.S. Census Bureau

About 85% of this ZIP is in Waukegan.

Where the money comes from

City taxes45%State tax money26%Fees for services (water, parking)15%Fines and other8.8%Federal tax money5.4%

What stands out

26%

of Waukegan's money comes from state tax money.A typical U.S. city of 50,000+ people gets 6.4%.

Full Waukegan breakdown

City taxes45%

Property tax
24%$43.6 million
Other taxes
13%$22.6 million
What's in other taxesOther selective sales taxes; other licenses and 1 more
  • Other selective sales taxes$8.4 million
  • Other licenses$7.3 million
  • Public utility taxes$6.9 million

Amounts are by Census tax category.

Sales tax
7.9%$14.1 million

Fees for services15%

Fees for services
15%$26.3 million
What's in fees for servicesWater; other service charges and 2 more
  • Water$16.5 million
  • Other service charges$9.5 million
  • Parking$253 thousand
  • Parks and recreation$34 thousand

Amounts are by Census type of charge.

Federal tax money5.4%

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

From the federal government
5.4%$9.8 million

State tax money26%

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

From the state
26%$47.1 million

Fines and other8.8%

Interest, rents and other
5.7%$10.1 million
Fines
3.1%$5.6 million
Waukegan page →

Where the money goes

Police, fire, courts and jails50%Water, sewer, trash and utilities16%Interest on debt12%Running the government and other costs9.5%Roads, transit and parking6.9%All other spending5.4%

What stands out

50%

of Waukegan's spending goes to police, fire, courts and jails.A typical U.S. city of 50,000+ people spends 25%.

Full Waukegan breakdown

Spending by category100%

Police, fire, courts and jails
50%$82.0 million
What's in police, fire, courts and jailsPolice; fire protection and 1 more
  • Police$48.8 million
  • Fire protection$30.3 million
  • Inspections and regulation$2.9 million
Water, sewer, trash and utilities
16%$26.0 million
What's in water, sewer, trash and utilitiesGarbage and solid waste and water supply
  • Garbage and solid waste$15.9 million
  • Water supply$10.1 million
Interest on debt
12%$19.1 million
Running the government and other costs
9.5%$15.4 million
What's in running the government and other costsCentral staff services (personnel, purchasing, technology) and other and not broken out
  • Central staff services (personnel, purchasing, technology)$14.8 million
  • Other and not broken out$589 thousand
Roads, transit and parking
6.9%$11.3 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$11.3 million
Parks, recreation and libraries
3.3%$5.3 million
What's in parks, recreation and librariesLibraries and parks and recreation
  • Libraries$4.2 million
  • Parks and recreation$1.1 million
Housing and community development
2.1%$3.5 million
Waukegan page →

Waukegan Township

$7.2 million budget in fiscal year 2025 (ended February 28, 2025), from the Illinois Office of the Comptroller.

About 72% of this ZIP is in Waukegan Township.

Where the money comes from

Township taxes50%State tax money29%Fines and other17%Fees for services3.0%
Full Waukegan Township breakdown

Township taxes50%

Property tax
50%$3.5 million

Fees for services3.0%

Fees for services
3.0%$214 thousand

State tax money29%

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

From the state
29%$2.0 million

Fines and other17%

Interest, rents and other
17%$1.2 million
Waukegan Township page →

Where the money goes

Running the government and other costs46%Social services45%Pension contributions4.9%Roads, transit and parking3.9%
Full Waukegan Township breakdown

Spending by category100%

Running the government and other costs
46%$3.3 million
Social services
45%$3.3 million
Pension contributions
4.9%$350 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.
Roads, transit and parking
3.9%$282 thousand
Waukegan Township page →

Warren Township

$12.7 million budget in fiscal year 2025 (ended February 28, 2025), from the Illinois Office of the Comptroller.

About 19% of this ZIP is in Warren Township.

Where the money comes from

Township taxes90%State tax money4.5%Fines and other3.7%Fees for services1.1%County and local tax money0.3%
Full Warren Township breakdown

Township taxes90%

Property tax
90%$13.7 million

Fees for services1.1%

Fees for services
1.1%$166 thousand

State tax money4.5%

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

From the state
4.5%$684 thousand

County and local tax money0.3%

Money passed on by the county or other local governments.

From the county and other local governments
0.3%$51 thousand

Fines and other3.7%

Interest, rents and other
3.7%$561 thousand
Warren Township page →

Where the money goes

Running the government and other costs54%Roads, transit and parking43%Parks, recreation and libraries1.6%Pension contributions1.1%Social services0.4%
Full Warren Township breakdown

Spending by category100%

Running the government and other costs
54%$6.9 million
Roads, transit and parking
43%$5.4 million
Parks, recreation and libraries
1.6%$199 thousand
Pension contributions
1.1%$135 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
0.4%$54 thousand
Warren Township page →

Your schools

Waukegan Community Unit School District 60

$352 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 72% of this ZIP is in Waukegan Community Unit School District 60.

Where the money comes from

State tax money80%School district taxes19%Fines and other1.1%Fees for services (school lunches)0.2%

What stands out

80%

of Waukegan Community Unit School District 60's money comes from state tax money.A typical school district with 5,000 to 25,000 students gets 59%.

Full Waukegan Community Unit School District 60 breakdown

School district taxes19%

Property tax
19%$59.4 million

Fees for services0.2%

Fees for services
0.2%$483 thousand
What's in fees for servicesOther school charges and school lunches
  • Other school charges$393 thousand
  • School lunches$90 thousand

Amounts are by Census type of charge.

State tax money80%

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

From the state
80%$249 million

Fines and other1.1%

Interest, rents and other
1.1%$3.5 million
Waukegan Community Unit School District 60 page →

Where the money goes

Schools and colleges99%Interest on debt0.7%Sent to other local governments0.2%
Full Waukegan Community Unit School District 60 breakdown

Spending by category100%

Schools and colleges
99%$349 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$349 million
Interest on debt
0.7%$2.4 million
Sent to other local governments
0.2%$578 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$578 thousand
Waukegan Community Unit School District 60 page →

Warren Township High School District 121

$92.5 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 19% of this ZIP is in Warren Township High School District 121.

Where the money comes from

School district taxes73%State tax money20%Fines and other3.3%Fees for services (school lunches, school tuition and transportation)2.6%County and local tax money0.6%
Full Warren Township High School District 121 breakdown

What stands out

73%

of Warren Township High School District 121's money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes73%

Property tax
73%$73.9 million

Fees for services2.6%

Fees for services
2.6%$2.6 million
What's in fees for servicesOther school charges; school lunches and 1 more
  • Other school charges$1.6 million
  • School lunches$1.0 million
  • School tuition and transportation$6 thousand

Amounts are by Census type of charge.

State tax money20%

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

From the state
20%$20.2 million

County and local tax money0.6%

Money passed on by the county or other local governments.

From the county and other local governments
0.6%$608 thousand

Fines and other3.3%

Interest, rents and other
3.3%$3.3 million
Warren Township High School District 121 page →

Where the money goes

Schools and colleges92%Sent to other local governments4.3%Interest on debt3.6%

What stands out

4.3%

of Warren Township High School District 121's spending goes to local governments.A typical school district with fewer than 5,000 students spends 1.3%.

Full Warren Township High School District 121 breakdown

Spending by category100%

Schools and colleges
92%$85.1 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$85.1 million
Sent to other local governments
4.3%$4.0 million
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$4.0 million
Interest on debt
3.6%$3.4 million
Warren Township High School District 121 page →

Woodland Community Consolidated School District 50

$120 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 18% of this ZIP is in Woodland Community Consolidated School District 50.

Where the money comes from

School district taxes78%State tax money16%Fines and other4.9%Fees for services (school lunches, school tuition and transportation)1.2%
Full Woodland Community Consolidated School District 50 breakdown

What stands out

78%

of Woodland Community Consolidated School District 50's money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes78%

Property tax
78%$81.2 million

Fees for services1.2%

Fees for services
1.2%$1.3 million
What's in fees for servicesOther school charges; school lunches and 1 more
  • Other school charges$640 thousand
  • School lunches$544 thousand
  • School tuition and transportation$77 thousand

Amounts are by Census type of charge.

State tax money16%

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

From the state
16%$16.5 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 other4.9%

Interest, rents and other
4.9%$5.1 million
Woodland Community Consolidated School District 50 page →

Where the money goes

Schools and colleges96%Interest on debt2.0%Sent to other local governments1.7%
Full Woodland Community Consolidated School District 50 breakdown

Spending by category100%

Schools and colleges
96%$116 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$116 million
Interest on debt
2.0%$2.5 million
Sent to other local governments
1.7%$2.1 million
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$2.1 million
Woodland Community Consolidated School District 50 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.

City of Waukegan. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended April 30, 2024. Most of this government's figures were estimated by the U.S. Census Bureau from a sample; the government did not report them itself.

Waukegan Township. Illinois Office of the Comptroller, Local Government Warehouse, Annual Financial Report fiscal year 2025, fiscal year ended February 28, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended February 28, 2022.

Waukegan Community Unit School District 60. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Warren Township. Illinois Office of the Comptroller, Local Government Warehouse, Annual Financial Report fiscal year 2025, fiscal year ended February 28, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended February 28, 2022.

Warren Township High School District 121. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Woodland Community Consolidated School District 50. 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 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.