2019 Expenditure Per Capita Report
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Report on Expenditures Per Capita April 30, 2019 Department of Local Government Finance STATE OF INDIANA DEPARTMENT OF LOCAL GOVERNMENT FINANCE INDIANA GOVERNMENT CENTER NORTH 100 NORTH SENATE AVENUE N1058 INDIANAPOLIS, IN 46204 PHONE (317) 232—3777 FAX (317) 974—1629 To: Governor Eric J. Holcomb From: Wesley R. Bennett, Commissioner Department of Local Government Finance Copy: Members of the Indiana General Assembly Date: April 30, 2019 Subject: Report on Expenditures Per Capita The attached Report on Expenditures Per Capita (“Report”) is filed in accordance with IC 6-1.1- 33.5-7. The Report, prepared by the Data Analysis Division of the Indiana Department of Local Government Finance (“Department”), presents a compilation of each local government’s expenditures per capita based on 2017 and 2018 data provided by each local government’s annual financial report. Data were compiled according to the type of local government: counties, townships, cities/towns, school corporations, libraries, special districts, conservancy districts, and soil and water conservation districts. Indiana Code calls for a report that includes each local government’s total amount of expenditures per capita based on the most recent federal decennial census. The Indiana State Board of Accounts provided expenditure information for all non-school local governments, while the Indiana Department of Education provided expenditure information for schools. The Department has determined the highest, lowest, median, and average expenditures per capita for each local government. Please feel free to contact me with any questions you may have. Report on Expenditures Per Capita April 30, 2019 Office of the Commissioner Overview of the Report on Expenditures Per Capita .... 1 Wesley R. Bennett, Reading the Report ........................................................... 2 Commissioner Matthew Parkinson, Report Methodology ......................................................... 3 Deputy Commissioner Counties ............................................................................. 4 Townships .......................................................................... 8 Cities and Towns ............................................................... 33 Schools ................................................................................ 50 Data Analysis Division Libraries ............................................................................ 59 James Johnson, Special Districts ................................................................. 65 Director Conservancy Districts ....................................................... 73 Marilyn Gaas-James, Soil & Water Conservation Districts .............................. 76 Project Coordinator/Tax Data Analyst Department of Local Government Finance 100 N. Senate Ave., N1058 Indianapolis, IN 46204 Phone (317) 232-3777 Fax (317) 974-1629 http://www.in.gov/dlgf/ Overview of the Report on Expenditures Per Capita This Report on Expenditures Per Capita (“Report”) provides an annual compilation of the total expenditures per capita of each local government defined as a political subdivision under IC 6- 1.1-1-12 and IC 36-1-2-13. Expenditure information reported here reflects calendar year expenditures for each local government as reported by the local government. The expenditures are the actual disbursements made by the local government and may be different from both the tax revenue received and the total budget appropriations authorized. A local government’s per capita expenditure is the sum of all its expenditures for a given year net of transfers, interfund loans, agency fund disbursements, and purchases of investments, as identifiable in the Annual Financial Report, divided by the local government’s population. Each non-school local government is required to file an Annual Financial Report with the Indiana State Board of Accounts (“SBOA”). Except for data on school expenditures, all expenditure data are drawn from the 2017 and 2018 Annual Financial Reports filed by each local government with the SBOA. The Indiana Department of Education (“DOE”) provided all school expenditure information. The school expenditure information does not reflect data from any school corporations that did not submit their report in 2018 or that submitted incomplete information in 2018. Annual Financial Reports for 2018 are required by law to be submitted not later than March 1, 2019, for all units other than school districts. As of March 19, 2019, not all local governments had filed their 2018 Annual Financial Reports. The notation “Data Not Provided” in the 2018 expenditure per capita column indicates that the local government has not yet reported its data for 2018. The percentage of local governments that reported expenditure data for 2018 as of March 19, 2019, is as follows: • Counties (98.9%) • Townships (97.8%) • Cities/Towns (96.1%) • School data submitted to DOE (86.5%) • Libraries (99.1%) • Special Districts (Solid Waste) (94.4%) • Special Districts (Other than Solid Waste) (83.8%) • Conservancy Districts (85.7%) • Soil and Water Conservation Districts (97.8%) As a comparison, the 2017 per capita expenditure data reflected in the April 30, 2018, published report is supplied in this Report. 1 Reading the Report Expenditure data in the Report are organized by local government type. Besides counties, all local governments are further categorized according to the county in which they provide service. Some local governments may provide services in more than one county; these local governments are listed once under the county that is considered as the “major county” for that particular unit of local government. Per the definition established by SBOA for annual financial reporting, a “major county” is the county where the unit’s main office is located. For most local governments, expenditure data are reported per capita. If available, the population of the service area, not just the major county, was used to calculate the per capita expenditure amount. As census data are not available for some Special Districts, the local government’s total expenditure is reported instead. For 2018 expenditure levels, each unit is ranked from highest to lowest and the unit’s rank is listed next to the per capita data. Several descriptive statistics are presented for each local government type: o The Average is the total expenditure per capita for each local government type divided by the number of local governments. o The Median is the middle expenditure per capita for each government type after the numbers have been numerically ordered. o The Lowest is the smallest local government expenditure per capita for each local government type. o The Highest is the greatest local government expenditure per capita for each local government type. o The Units Reporting is the total number of units with Annual Financial Report submissions to the State Board of Accounts. For government types for which population data are not available, these statistics are displayed, but are based on total expenditures for each local government rather than expenditures per capita. 2 Report Methodology Expenditure data for 2018, for all units except schools, were drawn from a database within the Gateway for Local Governments. This database included fund-level disbursements for each local government as well as detailed classification of expenditures by type. These expenditures have not been audited. Updates made after March 19, 2019, are not included in the Report. Live updates of the data are available under the Annual Financial Report option at https://gateway.ifionline.org/report_builder. The Department subtracts certain disbursements to estimate a net expenditure. To calculate net expenditures, certain disbursement types were removed as they are not expenditures. The Department worked with the SBOA to achieve an accurate calculation of net expenditures. For the calculations, distributions for the following distribution codes were subtracted: D701 Payments To or On Behalf of Beneficiaries D702 Payment of Taxes and Other Payroll Withholdings D703 Distributions to Other Governmental Entities D704 Transfers Out D705 Loaned to Another Fund D706 Interfund Loan Repayments D900 Purchase of Investments Expenditure and Average Daily Membership (“ADM”) data for schools were provided by the DOE in a spreadsheet listing each school corporation’s total expenditures, net of interfund loans, transfers, and purchases of investments, for calendar years 2017 and 2018. School expenditure data is current as of April 1, 2019. Data is excluded for schools that had not submitted 2018 figures. Data is also excluded for schools that submitted incomplete 2018 figures. All census data were drawn from the 2010 United States Census with the assistance of the Indiana Business Research Center. 3 Counties County government in Indiana is responsible for performing many duties, including law enforcement (which includes sheriff and jail services), elections, civil and criminal courts, and health services. Officials in county government also administer the property tax system. Services provided by counties generally do not differ across the state; therefore, disparities in spending levels may be caused by differing levels of current capital investment and differing levels of efficiency. Indiana has 92 counties. Based on the 2010 Census, the counties range in population from 6,128 (Ohio County) to 903,393 (Marion County). The average per capita expenditure for all reporting counties was $2,156.41. For per capita