2007 Summary of Highway Revenues, Distributions, & Expenses for Indiana Counties, Cities, & Towns

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2007 Summary of Highway

Revenues, Distributions, & Expenses

for

Indiana Counties, Cities & Towns

February 2008

RP-5-2007

Indiana LTAP Center

Purdue University Civil Engineering

1435 Win Hentschel Blvd.

West Lafayette, Indiana 47906

Telephone: 765.494.2164

Toll Free in Indiana: 1.800.428.7639

Facsimile: 765.496.1176

This document is disseminated under the sponsorship of the Indiana LTAP Center at Purdue University in the interest of information

exchange. Purdue University and the Indiana LTAP Center assume no liability for its contents or use thereof. Purdue University and

the Indiana LTAP Center do not endorse products or manufacturers. Trademarks or manufacturers names may appear herein only

because they are considered essential to the objective of this document. The contents of this report reflect the views of the authors,

who are responsible for the facts and accuracy of the data presented herein. The contents do not necessarily reflect the official policy

of Purdue University or the Indiana LTAP Center. This report does not constitute a standard, specification, or regulation.

(2)

SCHOOL OF CIVIL ENGINEERING

Indiana LTAP

(3)

INTRODUCTION

This report provides information on revenues, distributions, and expenses of state and local governments

for highway, road and street work. Since the Motor Vehicle Highway (MVH) and Local Road and Street (LRS)

Accounts are the principal source of funds for local road or street construction and maintenance operations, this

summary may be used to see the trends in income sources and in the expenses charged to the funds prior to their

being distributed to the highway, road and street agencies.

This report contains 22 Tables divided into 3 Sections. Section 1 presents the different revenues available.

Section 2 presents the distribution of the revenues. In Section 3, you will find tables on expenses. It is interesting to

note that many agencies report administrative and operating expenses roughly equal to their MVH distribution. This

leads to the conclusion the only dedicated funds available for road and street improvements are the LRS monies.

Included in this report are all known funds used for highway and street construction and maintenance. These

funds include, but not limited to: LOHUT, CAGIT, COIT, CEDIT, County General Fund, River Boat Revenues, Bridge

Funding and any Federal-Aid Funding granted for specific use in a local government.

For user information purposes, a table is included showing Highway and Street Department Statistics, i.e.,

population, miles of road, registered vehicles, etc. Some of these statistics are used in the funding allotment formulae.

At the end of this report, a flow chart shows the distribution of MVH and LRS monies. Just before the chart is

a spreadsheet showing the actual calculations of different allotments. A copy of this spreadsheet is available on CD

from the Indiana LTAP office. Contact us if you would like to study and use it to understand how your particular

highway or street department allocation is calculated. It also will help you understand what factors weigh heaviest in

deciding how many dollars you receive and the impact of changes to any of the factors in the formulae. You will then

find two Attachments that help clarify Motor Vehicle Highway Account distribution formulae, Local Road and Street

Account formulae, and the budget revenue estimates for 2008.

The fiscal years of the various funding source, from which the tables are prepared, are not all the same. Some

are calendar year, some are state fiscal year (July 1 to June 30) and some are federal fiscal year (October 1 to September

30). To assist in understanding the funding cycles, annotations are presented detailing the source of funds, the authority

for the funds and the fiscal year for which the funds are distributed.

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EXECUTIVE SUMMARY

The 2007 Summary of Highway Revenues, Distributions and Expenses shows significant changes in the

funding available for local governments and the evolving funding options many local governments are using to fund

their transportation needs. Revenue from a variety of sources and more reliance on local funding is evident in the

annual operational reports. Supplemental revenues being used by counties, cities and towns include the financial

institution tax, commercial vehicle excise tax, cigarette taxes, inn keeper taxes, and in some southern counties, funds

from national forest distributions. While not a significant source of funds in governments with smaller populations, the

presence of these funds clearly shows that local government officials understand the importance of their local

transportation systems and are finding the means to ensure funding.

County Supplemental funding has almost doubled since cy 2004. Counties are becoming more and more

dependent on supplemental funding. The supplemental funding has increased significantly as counties are becoming

more adamant and creative in their sources of their funding. The Build Indiana Funds are no longer available, and the

major moves distribution of $75 million is only over fy 2006 and fy 2007. Funds such as the Financial Institution Tax

(FIT), the Commercial Vehicle Excise Tax (CVET) and the Auto and Aircraft Excise Tax brought in $6.6 million to

Indiana county highway departments in 2006.

County option vehicle taxes increased almost $10 million due to an increasing number of counties enacting the

Local Option Highway User Tax (LOHUT). Forty-three counties now have a LOHUT tax in place, and several more

are considering the tax. Total 2006 revenue for this category was approximately $56.3 million. LOHUT alone brought

in almost 20% of the supplemental revenues, and this source of revenue is projected to become even more prominent in

future county budgets.

Based on data supplied by the State Auditors office and included in Table 8, Indiana counties received a total

of $250 million from the Motor Vehicle Highway (MVH) and Local Roads and Streets (LRS) distributions. This is a

decreased amount in comparison to the $274 million distributed in 2004. Counties also raised approximately $277

million in supplemental funding. This supplemental funding represents over 50% of the total funding for MVH, LRS

and Supplemental revenue.

City and town supplemental funding was robust for 2006. Gaming revenues provided the vast majority of

supplemental revenue for city and town projects, $40 million. Municipal Option Income Taxes consisted of the second

largest amount of supplemental funding with more than $23 million. The MVH and LRS funding to cities and towns for

2006 was $130.5 million.

Total distributions of LRS and MVH funds for counties, cities and towns decreased in 2006 over 2004 levels.

The 2006 county distribution was $250,319,032, and city funding was $130,504,911. The 10 year trend shows these

funds increasing an average of 0.5% per year. Total local funds distributed in 2006 were $380.8 million, down $37.6

million from 2004, but down approximately $48 million from 2001.

County expenditures from these funds were up over previous years. MVH and LRS expenditures totaled $310

million. City and Town expenditures were approximately $104 million, up from $98 million in 2004.

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A SUMMARY OF HIGHWAY REVENUES, DISTRIBUTIONS, AND EXPENSES

FOR

INDIANA COUNTIES, CITIES, AND TOWNS

Section 1 - Revenues

Table #1.0 - Historical Summary of Revenues - MVH Fund (10 year period) ...1

Table #2.0 - Historical Summary of Revenues - LRS Fund (10 year period) ... 2

Table #3.0 - Historical Summary of Revenues - Federal Aid (10 year period)... 3

Table #4.0 - 2006 Supplemental Highway Fund Revenues - Summary Table ...4

Table #4.1 - 2006 Supplemental Highway Fund Revenues - County Option Income Taxes...5

Table #4.2 - 2006 Supplemental Highway Fund Revenues - County Option Vehicle Taxes ....6

Table #4.3 - 2006 Supplemental Highway Fund Revenues - Permits and User Fees ...8

Table #4.4 - 2006 Supplemental Highway Fund Revenues - Gaming Funds ...9

Table #4.5 - 2006 Supplemental Highway Fund Revenues - Miscellaneous County Taxes....10

Table #4.6 - 2006 Supplemental Highway Fund Revenues - Refunds/Reimbursements ...12

Table #4.7 - 2006 Supplemental Highway Fund Revenues – Miscellaneous ...15

Table #5.0 - 2006 Supplemental Street Fund Revenues - Summary Table...18

Table #5.1 - 2006 Supplemental Street Fund Revenues - Municipal Option Income Taxes ...19

Table #5.2 - 2006 Supplemental Street Fund Revenues - Miscellaneous Municipal Taxes ....20

Table #5.3 - 2006 Supplemental Street Fund Revenues - Miscellaneous ...21

Table #6.0 - 2006 County Cumulative Bridge Fund Revenues...22

Table #7.0 - 2006 County Major Bridge Fund Revenues ...23

Section 2 - Distributions

Table #8.0 - Historical Summary of Total Distributions (10 year period) ...24

Table #9.0 - Historical Summary of MVH Distributions (10 year period) ...25

Table #10.0 - Historical Summary of LRS Distributions (10 year period) ...26

Table #11.0 - Historical Summary of SHRCI Distributions (10 year period)...27

Table #12.0 - Historical Summary of Federal Aid Distributions by Fund (5 year period) ...28

Table #13.0 - 2006 MVH and LRS Distributions ...29

Table #14.0 - 2007 Federal Aid Distributions by County...44

Table #15.0 - 2007 Federal Aid Distributions by City and Town...46

Table #16.0 - 2007 Federal Aid Distributions by Group I ...48

Table #17.0 - 2007 Federal Aid Distributions by Group II...49

Section 3 - Expenses

Table #18.0 - Historical Summary of Administrative Expenses & Adjustments -

MVH Fund (10 year period)...50

Table #18.1 - Receipt and Distribution of MVH and LRS Funds...51

Table #19.0 - 2006 MVH Expenses by County ...52

Table #20.0 - 2006 LRS Expenses by County ...54

Table #21.0 - 2006 MVH Expenses by City and Town ...56

(6)

A SUMMARY OF HIGHWAY REVENUES, DISTRIBUTIONS, AND EXPENSES

FOR

INDIANA COUNTIES, CITIES, AND TOWNS

Appendix

Table #a.1 - 2005 County Highway Statistics (Population, Mileage, etc.) ... 58

Table #a.2 - 2005 City/Town Street Statistics (Population, Mileage, etc.)... 60

Table #a.3 - Spreadsheet Showing 2006 County Distributions ... 71

Table #a.4 - Spreadsheet Showing 2006 City/Town Distributions ... 72

Graph #1.0 - Flow chart of MVH, LRS, Accelerated I & II and SHRCI Distributions... 73

Graph #2.0 - Counties with the Local Option Highway User Tax (LOHUT) in place... 74

Attachment #1.0 - Descriptions of the MVH, LRS, Accelerated I & II Distributions... 75

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(8)

Table #1.0 - Historical Summary of Revenues - MVH Fund (sfy)

(10 year period)

State

Vehicle

Total

Fiscal Year

(1)

Fuel Taxes

(2)

Taxes & Fees

(3)

Other

(4)

Gross Receipts

Refunds

(5)

Net Receipts

06 - 07

$507,920,635

$230,656,214

$17,272,001

$755,848,850

$35,684,838

$720,164,012

05 - 06

$529,605,814

$219,207,960

$18,636,083

$767,449,858

$48,983,670

$718,466,188

04 - 05

$521,194,072

$228,413,257

$21,929,315

$771,536,644

$47,044,966

$724,491,678

03 - 04

$510,761,667

$224,239,001

$22,030,049

$757,030,717

$43,318,433

$713,712,284

02 - 03

$500,180,079

$209,894,124

$18,298,382

$728,372,586

$44,470,315

$683,902,271

01 - 02

$494,258,076

$220,098,244

$18,499,595

$732,855,916

$39,146,134

$693,709,782

00 - 01

$489,580,782

$189,286,939

$12,112,033

$690,979,754

$33,777,516

$657,202,238

99 - 00

$498,167,131

$215,841,674

$12,598,610

$726,607,415

$34,615,976

$691,991,438

98 - 99

$481,034,318

$194,646,232

$11,213,980

$686,894,530

$34,355,913

$652,538,617

97 - 98

$469,945,633

$184,852,812

$12,441,364

$667,239,810

$38,971,042

$628,268,768

Trend

+0.8% /year

+2.5% /year

+3.9% /year

+1.3% /year

-0.8% /year

+1.5% /year

(1) State fiscal year begins 7/1 and ends 6/30.

(2) Fuel tax includes motor fuel tax, special fuel, motor carrier surtax & highway user fee, trip permit fee, motor carrier fund,

and motor carrier fund surplus.

(3) Vehicle tax and fees include vehicle license, title & driver's license fees, international registration plan revenue,

reinstatement fees & driver court fees, defensive driver school, MVH fund's share of odometer fund, MVH fund's share of abandoned vehicle fund, and Bureau of Motor Vehicles miscellaneous receipts.

(4) Other revenues include MVH fund's share of state court cost, state police misc receipts & MCSAP - federal, sale of state

police personal property, state police federal receipts, traffic safety - federal, traffic safety misc receipts and other misc receipts. (5) Refunds include gas tax refunds and special fuel refunds.

Source: Motor Vehicle Revenue Report from State Auditor's Office (Fiscal Years 1998-2007)

(9)

Table #2.0 - Historical Summary of Revenues - LRS Fund (sfy)

(10 year period)

State

Vehicle

Special

Total

Fiscal Year

(1)

Fuel Taxes

(2)

Taxes & Fees

(3)

Total

(4)

Distribution

(5)

Gross Receipts

06 - 07

$158,191,694

$18,166,550

$176,358,244

$0

$176,358,244

05 - 06

$160,217,390

$18,943,909

$179,161,300

$0

$179,161,300

04 - 05

$158,984,143

$18,993,217

$177,977,361

$0

$177,977,361

03 - 04

$156,367,844

$18,911,637

$175,279,481

$0

$175,279,481

02 - 03

$153,297,592

$18,696,043

$171,993,635

$0

$171,993,635

01 - 02

$150,510,506

$18,470,004

$168,980,510

$0

$168,980,510

00 - 01

$149,657,617

$18,658,469

$168,316,086

$99,999,996

$268,316,082

99 - 00

$151,841,537

$18,991,169

$170,832,705

$100,000,000

$270,832,705

98 - 99

$144,922,245

$18,047,873

$162,970,117

$50,000,004

$212,970,121

97 - 98

$140,754,420

$17,758,735

$158,513,155

$50,000,004

$208,513,159

Trend

+1.2% /year

+0.2% /year

+1.1% /year

-1.5% /year

(1) State fiscal year begins 7/1 and ends 6/30.

(2) Fuel tax includes motor fuel tax, special fuel, motor carrier surtax & highway user fee, trip permit fee, motor carrier fund,

and motor carrier fund surplus.

(3) Vehicle tax and fees include vehicle license, title & driver's license fees, international registration plan revenue,

reinstatement fees & driver court fees, defensive driver school, MVH fund's share of odometer fund, MVH fund's share of abandoned vehicle fund, and Bureau of Motor Vehicles miscellaneous receipts.

(4) Total money collected for the LRS Fund before any Special Distributions are added. (5) LRS Special Distribution to local governments per Indiana Public Law No. 273-1999

Source: Local Road & Street Revenue Report from State Auditor's Office (Fiscal Years 1998-2007)

(10)

Table #3.0 - Historical Summary of Revenues - Federal Aid (ffy)

(10 year period)

Federal Fiscal Year

(1)

INDOT Obligation

Local Obligation

Total Obligation

05 - 06

$610,468,493

$203,489,498

$813,957,991

04 - 05

$601,510,712

$200,256,143

$801,766,855

03 - 04

$478,545,213

$159,515,071

$638,060,284

02 - 03

$426,065,731

$142,021,910

$568,087,642

01 - 02

$513,666,181

$171,255,179

$684,921,360

00 - 01

$466,573,736

$155,563,080

$622,136,816

99 - 00

$464,560,896

$154,853,633

$619,414,529

98 - 99

$464,560,896

$154,853,633

$619,414,529

97 - 98

$371,342,399

$123,780,800

$495,123,199

96 - 97

$357,235,628

$119,054,926

$476,290,554

Trend

+7.1% /year

+7.1% /year

+7.1% /year

(1) Federal fiscal year begins 10/1 and ends 9/30

Source: Federal Aid Local Funding Report from INDOT Accounting Department Shawn McMahan (317) 233-2593

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Table #4.0 - 2006 (cy) Supplemental Highway Fund Revenues - Summary Table

(1)

County

Total Supplemental Revenue

County

Total Supplemental Revenue

Adams

$682,207

Lawrence

$1,240,438

Allen

$13,421,086

Madison

$147,742

Bartholomew

$107,048

Marion

$17,802,138

Benton

$240,307

Marshall

$122,327

Blackford

$114,967

Martin

$496,411

Boone

$564,824

Miami

$428,010

Brown

$275,270

Monroe

$4,743,155

Carroll

$871,248

Montgomery

$1,073,743

Cass

$2,464,055

Morgan

$1,236,188

Clark

$19,701,407

Newton

$4,191,796

Clay

$68,414

Noble

$880,932

Clinton

$701,295

Ohio

$4,686,612

Crawford

$1,055,847

Orange

$2,098,059

Daviess

$1,144,523

Owen

$423,722

Dearborn

$4,355,770

Parke

$478,766

Decatur

$608,160

Perry

$1,756,237

Dekalb

$100,344

Pike

$516,477

Delaware

$373,807

Porter

$1,660,750

Dubois

$1,252,168

Posey

$2,482,409

Elkhart

$12,440,565

Pulaski

$1,603,062

Fayette

$667,741

Putnam

$1,121,374

Floyd

$456,177

Randolph

$789,793

Fountain

$428,951

Ripley

$917,909

Franklin

$976,818

Rush

$738,154

Fulton

$314,524

Scott

$3,404,710

Gibson

$682,725

Shelby

$1,695,018

Grant

$555,405

Spencer

$40,946

Greene

$988,595

St. Joseph

$10,657,122

Hamilton

$35,998,657

Starke

$1,105,763

Hancock

$18,776,996

Steuben

$783,343

Harrison

$8,433,034

Sullivan

$1,642,423

Hendricks

$2,919,364

Switzerland

$30,329

Henry

$2,983,644

Tippecanoe

$10,642,909

Howard

$1,618,588

Tipton

$714,190

Huntington

$440,952

Union

$210,165

Jackson

$16,711,204

Vanderburgh

$2,888,405

Jasper

$337,463

Vermillion

$227,769

Jay

$483,014

Vigo

$1,519,841

Jefferson

$397,934

Wabash

$489,084

Jennings

$110,678

Warren

$6,379,968

Johnson

$382,081

Warrick

$4,062,081

Knox

$229,860

Washington

$1,991,954

Kosciusko

$9,725,738

Wayne

$4,604,071

LaGrange

$934,798

Wells

$5,823,810

Lake

$21,250

White

$67,318

LaPorte

$3,955,386

Whitley

$1,051,623

Total

$281,743,933

(1)

(12)

Table #4.1 2006 (cy) Supplemental Highway Fund Revenues

-County Option Income Taxes

(1)

County

CEDIT

(2)

CAGIT

(3)

COIT

(4)

Total

Allen

$6,485,000

$0

$0

$6,485,000

Boone

$420,000

$0

$0

$420,000

Carroll

$109,349

$0

$0

$109,349

Elkhart

$4,308,712

$0

$0

$4,308,712

Floyd

$192,000

$0

$0

$192,000

Franklin

$772,232

$0

$0

$772,232

Hamilton

$0

$0

$5,389,300

$5,389,300

LaPorte

$3,500,000

$0

$0

$3,500,000

Morgan

$350,000

$0

$0

$350,000

Orange

$351,812

$0

$0

$351,812

Perry

$432,326

$0

$0

$432,326

Pike

$450,000

$0

$0

$450,000

Porter

$1,000,000

$0

$0

$1,000,000

Putnam

$228,000

$0

$0

$228,000

Ripley

$802,642

$0

$0

$802,642

Shelby

$1,820

$0

$0

$1,820

Starke

$625,120

$0

$0

$625,120

Steuben

$250,000

$0

$0

$250,000

Tipton

$143,614

$0

$0

$143,614

Union

$0

$0

$0

$0

Vanderburgh

$0

$0

$1,000,000

$1,000,000

Washington

$689,563

$0

$0

$689,563

Warren

$317,583

$0

$0

$317,583

Warrick

$2,220,167

$0

$0

$2,220,167

Wayne

$0

$4,539,162

$0

$4,539,162

Whitley

$150,000

$50,000

$0

$200,000

Total

$23,799,938

$4,589,162

$6,389,300

$34,778,400

(1) Only those counties using one or more of the local option income taxes are listed. Only the portion of these taxes used by the highway departments are listed. (2) County Economic Development Income Tax

(3) County Adjusted Gross Income Tax (4) County Option Income Tax

Source: 2006 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16

(13)

Table #4.2 2006 (cy) Supplemental Highway Fund Revenues

-County Option Vehicle Taxes

(1)

County

LOHUT

(2)

Non-Mtr Vehicle

(3)

Total

Adams

$0

$70,115

$70,115

Allen

$3,364,728

$34,650

$3,399,378

Brown

$274,020

$0

$274,020

Carroll

$440,017

$0

$440,017

Clark

$969,336

$0

$969,336

Clinton

$469,719

$0

$469,719

Daviess

$311,902

$77,960

$389,862

Decatur

$527,951

$0

$527,951

Dubois

$798,571

$0

$798,571

Elkhart

$4,304,975

$0

$4,304,975

Fayette

$563,159

$0

$563,159

Fountain

$293,405

$0

$293,405

Gibson

$552,653

$0

$552,653

Greene

$856,129

$0

$856,129

Hancock

$1,739,839

$0

$1,739,839

Hendricks

$2,551,584

$0

$2,551,584

Henry

$1,173,273

$0

$1,173,273

Howard

$1,528,654

$0

$1,528,654

Jay

$355,035

$1,750

$356,785

Kosciusko

$0

$17,046

$17,046

LaGrange

$295,942

$381,353

$677,296

Lawrence

$1,124,058

$0

$1,124,058

Marion

$13,888,137

$0

$13,888,137

Monroe

$2,462,418

$0

$2,462,418

Montgomery

$619,533

$0

$619,533

Morgan

$766,903

$0

$766,903

Noble

$583,212

$14,050

$597,262

Owen

$296,391

$0

$296,391

Parke

$295,779

$11,140

$306,919

Perry

$287,863

$0

$287,863

Posey

$568,067

$0

$568,067

Putnam

$618,609

$0

$618,609

Randolph

$430,282

$0

$430,282

Rush

$313,279

$3,490

$316,769

St. Joseph

$5,556,934

$0

$5,556,934

Sullivan

$370,533

$0

$370,533

Tippecanoe

$2,387,095

$0

$2,387,095

Tipton

$449,672

$0

$449,672

Union

$87,040

$0

$87,040

Vanderburgh

$1,221,939

$0

$1,221,939

Vermillion

$216,448

$0

$216,448

Vigo

$1,275,278

$0

$1,275,278

6

(14)

Table #4.2 2006 (cy) Supplemental Highway Fund Revenues

-County Option Vehicle Taxes

(1)

County

LOHUT

(2)

Non-Mtr Vehicle

(3)

Total

Warrick

$777,747

$0

$777,747

Wayne

$0

$5,760

$5,760

Whitley

$387,144

$0

$387,144

Total

$56,355,252

$617,315

$56,972,567

(1) Only those counties using the Local Option Highway User Tax and Non-Motorized Vehicle Tax are listed. Only the portion of these taxes used by the highway departments are listed.

(2) Local Option Highway User Tax (Wheel Tax & Excise Surtax) State Board of Accounts (Dan Bastin)

(3) A few counties have implemented a non-motorized vehicle tax. The most common type of vehicle this applies to is a horse drawn vehicle.

Source: Annual 2006 BMV Sur/Wheel Tax Report, 2006 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16

(15)

Table #4.3 2006 (cy) Supplemental Highway Fund Revenues

-Permits and User Fees

Cable

County

Franchise Fund

(1)

Permits

(2)

Parking

(3)

Total

Adams

$0

$1,400

$0

$1,400

Allen

$0

$205,177

$0

$205,177

Blackford

$0

$1,510

$0

$1,510

Boone

$0

$4,200

$0

$4,200

Cass

$0

$2,295

$0

$2,295

Clark

$0

$615

$0

$615

Dearborn

$0

$4,600

$0

$4,600

Decatur

$0

$1,100

$0

$1,100

Dekalb

$0

$2,525

$0

$2,525

Delaware

$0

$2,691

$0

$2,691

Elkhart

$0

$63,705

$0

$63,705

Fulton

$0

$1,000

$0

$1,000

Hamilton

$0

$77,367

$0

$77,367

Hancock

$0

$34,150

$0

$34,150

Henry

$0

$1,150

$0

$1,150

Howard

$0

$1,200

$0

$1,200

Jackson

$0

$21,296

$0

$21,296

Johnson

$0

$36,549

$0

$36,549

Kosciusko

$0

$10,720

$0

$10,720

LaPorte

$0

$21,585

$0

$21,585

Madison

$0

$0

$28,564

$28,564

Marion

$0

$0 $3,894,001

$3,894,001

Marshall

$0

$7,667

$0

$7,667

Newton

$0

$3,220

$0

$3,220

Noble

$0

$4,160

$0

$4,160

Orange

$0

$825

$0

$825

Porter

$0

$300,992

$0

$300,992

Shelby

$0

$14,478

$0

$14,478

Spencer

$0

$320

$0

$320

Starke

$0

$3,875

$0

$3,875

Steuben

$0

$2,725

$0

$2,725

Tippecanoe

$0

$36,572

$0

$36,572

Vigo

$0

$158

$0

$158

White

$7,353

$0

$0

$7,353

Total

$7,353

$869,826 $3,922,565

$4,799,745

(1) Money received from the Cable Company to repair any road or right-of-way damage. (2) Permits include road cuts, underground & driveway permits & right-of-way permits. (3) Money generated from the use of publically owned parking meters and parking garages.

Source: 2006 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16

(16)

Table #4.4 2006 (cy) Supplemental Highway Fund Revenues

-Gaming Funds

County

Boat Money

(1)

Total

Crawford

$1,044,887

$1,044,887

Dearborn

$4,293,377

$4,293,377

Floyd

$162,850

$162,850

Harrison

$8,253,587

$8,253,587

Lake

$0

$0

LaPorte

$300,000

$300,000

Ohio

$4,685,829

$4,685,829

Washington

$718,546

$718,546

Total

$19,459,077

$19,459,077

(1) A portion of River Boat gambling revenues have been set aside for the listed counties to be applied toward infrastructure improvements.

Source: 2006 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16

(17)

Table #4.5 2006 (cy) Supplemental Highway Fund Revenues

-Miscellaneous County Taxes

County

County

General

Fund

(1)

Capital

Development

Fund

(2)

TIF

(3)

Automobile

Aircraft

Excise Tax

(4)

Commercial

Vehicle Excise

Tax (CVET)

(5)

Financial

Institution

Tax

(6)

Total

Adams

$0

$0

$0

$0

$4,322

$2,919

$7,241

Allen

$0

$2,000,000

$0

$0

$14,125

$7,036

$2,021,161

Bartholomew

$0

$0

$0

$0

$13,821

$3,297

$17,118

Blackford

$0

$109,116

$0

$0

$639

$0

$109,755

Boone

$0

$0

$0

$0

$14,057

$0

$14,057

Cass

$0

$0

$0

$6,390

$0

$0

$6,390

Clay

$0

$0

$0

$19,433

$2,284

$1,176

$22,892

Clinton

$0

$0

$0

$0

$8,162

$971

$9,133

Daviess

$0

$0

$0

$0

$8,272

$1,571

$9,843

Dearborn

$0

$0

$0

$0

$2,779

$2,750

$5,529

Decatur

$0

$0

$0

$0

$4,247

$505

$4,752

Delaware

$0

$0

$0

$205,341

$18,457

$0

$223,798

Elkhart

$0

$0

$0

$0

$25,070

$0

$25,070

Gibson

$0

$0

$0

$107,548

$0

$2,727

$110,275

Hamilton

$0

$400,000

$703,953

$0

$10,798

$5,719

$1,120,470

Hancock

$0

$0

$0

$0

$11,522

$1,549

$13,071

Harrison

$0

$0

$0

$0

$0

$3,452

$3,452

Hendricks

$0

$0

$0

$0

$10,434

$3,276

$13,710

Howard

$0

$0

$0

$0

$2,283

$1,762

$4,045

Huntington

$0

$0

$0

$0

$6,056

$2,961

$9,017

Jackson

$0

$0

$0

$0

$3,800

$3,690

$7,490

Jasper

$0

$0

$0

$21,249

$0

$1,503

$22,752

Jay

$0

$0

$0

$0

$3,726

$3,529

$7,255

Jefferson

$0

$0

$0

$0

$1,705

$2,211

$3,916

Knox

$0

$0

$0

$0

$23,519

$0

$23,519

LaGrange

$0

$0

$0

$0

$1,078

$391

$1,469

LaPorte

$0

$0

$0

$0

$6,861

$3,085

$9,946

Marshall

$0

$0

$0

$0

$5,617

$1,953

$7,570

Martin

$0

$0

$0

$0

$1,877

$352

$2,229

Monroe

$0

$0 $1,773,360

$0

$5,487

$6,945

$1,785,793

Morgan

$0

$0

$0

$0

$2,221

$1,410

$3,631

Newton

$0

$0

$0

$17,196

$2,584

$78

$19,858

Noble

$0

$0

$0

$0

$1,837

$1,796

$3,633

Parke

$0

$0

$0

$0

$0

$306

$306

Perry

$0

$0

$0

$0

$1,848

$3,854

$5,702

Pike

$0

$0

$0

$0

$3,013

$650

$3,663

Porter

$0

$0

$0

$0

$3,239

$523

$3,762

Pulaski

$0

$0

$0

$0

$2,059

$891

$2,950

Putnam

$0

$0

$0

$0

$6,309

$4,116

$10,425

Ohio

$0

$0

$0

$0

$386

$167

$553

Randolph

$0

$0

$0

$0

$1,652

$569

$2,221

10

(18)

Table #4.5 2006 (cy) Supplemental Highway Fund Revenues

-Miscellaneous County Taxes

Ripley

$0

$0

$0

$0

$2,461

$2,237

$4,698

Rush

$0

$0

$0

$0

$1,327

$0

$1,327

St. Joseph

$0

$0

$0

$0

$13,579

$1,311

$14,890

Scott

$0

$0

$0

$0

$372

$398

$770

Shelby

$0

$17,556

$0

$0

$1,618

$4,883

$24,057

Steuben

$0

$0

$0

$0

$988

$694

$1,682

Sullivan

$0

$0

$0

$0

$0

$511

$511

Tippecanoe

$0

$0

$646,195

$0

$15,842

$19,752

$681,789

Tipton

$0

$0

$0

$91,412

$4,541

$0

$95,953

Vanderburgh

$0

$0

$0

$0

$21,778

$13,016

$34,794

Vermillion

$0

$0

$0

$0

$1,932

$543

$2,475

Wabash

$0

$0

$0

$0

$3,876

$1,393

$5,269

Warren

$0

$0

$0

$0

$1,470

$328

$1,798

Warrick

$0

$0

$0

$0

$3,744

$2,948

$6,693

Wayne

$0

$0

$0

$0

$10,537

$8,481

$19,018

White

$0

$0

$0

$0

$9,330

$2,318

$11,648

Total

$0

$2,526,672 $3,123,508

$468,569

$329,543

$138,503

$6,586,795

(1) The counties listed have been appropriated a certain amount from the County General Fund.

Data for this table is from January 1, 2006 to December 31, 2006

(2) The Capital Development Fund is a levy on property to raise money for capital improvements within the county. (3) Tax Increment Financing is a way to capture the increased assessed value of land due to industrial development.

(4) Automobile and Excise Tax Authorized by IC 6-6-5-1 and IC 6-6-6.5. Some counties allocate a portion to the highway department. (5) Commercial Vehicle Excise Tax Authorized by IC 6-6-5.5 levied on Commercial Vehicles which travel on Indiana roads. (6) The Financial Institution Tax is Authorized by IC 6-5.5-2-1 and some counties allocate the revenue to their highway departments.

Source: 2006 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16

(19)

Table #4.6 2006 (cy) Supplemental Highway Fund Revenues -Refunds/Reimbursements Adams $20,000 $1,250 $0 $0 $0 $0 $0 $496,133 $0 $517,383 Allen $0 $0 $5,905 $0 $45,475 $49,000 $0 $726,261 $0 $826,641 Bartholomew $20,000 $1,250 $0 $0 $2,316 $0 $25,600 $42,734 $0 $91,899 Benton $0 $0 $0 $0 $2,926 $0 $0 $118,053 $0 $120,979 Blackford $0 $0 $563 $0 $1,884 $0 $0 $1,255 $0 $3,702 Boone $0 $0 $1,565 $0 $0 $0 $0 $125,001 $0 $126,567 Brown $0 $1,250 $0 $0 $0 $0 $0 $0 $0 $1,250 Carroll $0 $2,500 $0 $6,865 $124 $0 $0 $93,694 $0 $103,183 Cass $20,000 $0 $0 $0 $0 $0 $81,951 $249 $2,300,000 $2,402,200 Clark $0 $0 $0 $0 $19,129 $0 $0 $142,442 $18,500,000 $18,661,571 Clay $0 $0 $0 $0 $0 $0 $0 $165 $0 $165 Clinton $0 $0 $0 $0 $0 $0 $0 $15,078 $200,000 $215,078 Crawford $0 $0 $0 $9,849 $0 $0 $0 $1,111 $0 $10,960 Daviess $0 $0 $1,690 $0 $0 $0 $0 $118,621 $600,000 $720,311 Dearborn $20,000 $1,250 $0 $0 $10,815 $0 $0 $18,637 $0 $50,702 Decatur $0 $1,250 $0 $0 $0 $0 $0 $46,780 $0 $48,030 Dekalb $0 $1,250 $3,042 $0 $0 $0 $0 $44,108 $0 $48,400 Delaware $20,000 $0 $0 $0 $0 $0 $0 $30,046 $0 $50,046 Dubois $20,000 $0 $0 $0 $3,252 $48,872 $0 $233,899 $0 $306,023 Elkhart $20,000 $0 $0 $0 $0 $0 $0 $680,046 $0 $700,046 Fayette $0 $1,250 $898 $0 $1,328 $0 $0 $99,114 $0 $102,590 Floyd $2,016 $0 $0 $0 $0 $95,426 $0 $3,885 $0 $101,327 Fountain $0 $3,750 $0 $0 $0 $0 $0 $71,937 $0 $75,687 Franklin $20,000 $2,500 $0 $0 $0 $0 $0 $0 $100,000 $122,500 Fulton $0 $0 $2,554 $0 $0 $0 $0 $50,214 $79,978 $132,745 Gibson $0 $2,500 $0 $0 $13,589 $0 $0 $668 $0 $16,757 Grant $0 $1,250 $0 $0 $3,589 $0 $0 $409,725 $0 $414,564 Greene $0 $1,250 $0 $0 $0 $0 $0 $90,390 $0 $91,640 Hamilton $20,000 $1,250 $0 $0 $19,326 $0 $0 $1,053,635 $10,792,976 $11,887,186 Hancock $20,000 $0 $0 $0 $51,636 $8,422 $0 $272,102 $16,562,440 $16,914,600 Harrison $20,000 $0 $0 $0 $0 $18,960 $0 $30,408 $0 $69,368 Hendricks $16,000 $0 $0 $0 $0 $0 $0 $270,989 $0 $286,989 Henry $20,000 $0 $0 $0 $0 $0 $0 $505,623 $851,409 $1,377,032 Howard $20,000 $0 $0 $0 $0 $0 $0 $27,138 $0 $47,138 Huntington $0 $0 $227,523 $0 $0 $0 $0 $120,891 $0 $348,414 Jackson $20,000 $3,750 $0 $0 $0 $0 $0 $24,246 $15,454,367 $15,502,363 Jasper $20,000 $0 $0 $0 $0 $0 $0 $234,789 $0 $254,789 Investments Total Disaster Relief (4) Insurance payment for Claims(5) Bridge Inspection (6)

LPA Funds (7) Misc. Reimbursement County Engineer Salary Subsidy (1) Covered Bridge Subsidy(2) Fuel Reimb (3)

(20)

Table #4.6 2006 (cy) Supplemental Highway Fund Revenues -Refunds/Reimbursements Investments Total Disaster Relief (4) Insurance payment for Claims(5) Bridge Inspection (6)

LPA Funds (7) Misc. Reimbursement County Engineer Salary Subsidy (1) Covered Bridge Subsidy(2) Fuel Reimb (3) Jay $20,000 $0 $0 $0 $0 $40,194 $0 $35,943 $0 $96,137 Jefferson $20,000 $0 $0 $0 $0 $0 $0 $90,117 $0 $110,117 Jennings $0 $2,500 $0 $0 $0 $0 $0 $108,178 $0 $110,678 Johnson $6,667 $0 $0 $0 $0 $0 $0 $301,504 $0 $308,171 Knox $0 $0 $558 $0 $21,013 $174,762 $0 $6,532 $0 $202,865 Kosciusko $0 $0 $0 $0 $0 $0 $0 $109,840 $9,462,149 $9,571,989 LaGrange $20,000 $0 $10,945 $0 $1,953 $0 $0 $153,231 $0 $186,128 Lake $20,000 $1,250 $0 $0 $0 $0 $0 $0 $0 $21,250 LaPorte $0 $0 $58,315 $0 $0 $0 $0 $34,855 $0 $93,170 Lawrence $0 $1,250 $0 $0 $0 $0 $0 $115,130 $0 $116,380 Madison $20,000 $0 $15,166 $0 $3,266 $0 $0 $0 $0 $38,432 Marion $20,000 $0 $0 $0 $0 $0 $0 $0 $0 $20,000 Marshall $0 $0 $0 $0 $0 $0 $0 $99,455 $0 $99,455 Martin $0 $0 $0 $5,620 $0 $0 $0 $9,596 $207,383 $222,598 Miami $20,000 $0 $0 $0 $9,085 $0 $0 $1,375 $312,176 $342,636 Monroe $20,000 $0 $195,216 $0 $1,400 $0 $0 $92,476 $0 $309,093 Montgomery $0 $0 $0 $0 $0 $29,573 $0 $63,008 $361,629 $454,210 Morgan $20,000 $0 $0 $0 $0 $0 $0 $18,635 $0 $38,635 Newton $20,000 $0 $3,031 $0 $190,575 $0 $0 $14,415 $3,875,000 $4,103,021 Noble $20,000 $0 $3,181 $0 $3,268 $0 $0 $105,733 $0 $132,182 Ohio $0 $0 $0 $0 $0 $0 $0 $230 $0 $230 Orange $20,000 $0 $1,448 $125,605 $23,266 $20,538 $0 $3,812 $1,316,686 $1,511,356 Owen $0 $0 $12,203 $3,473 $27,474 $10,840 $0 $21,492 $39,849 $115,331 Parke $0 $32,500 $0 $0 $18,062 $0 $0 $29,522 $0 $80,084 Perry $0 $625 $0 $0 $0 $0 $0 $82,859 $797,500 $880,984 Pike $20,000 $0 $249 $1,220 $4,690 $0 $0 $10,490 $0 $36,649 Porter $20,000 $1,250 $0 $0 $0 $0 $0 $139,670 $0 $160,920 Posey $0 $0 $1,370 $0 $0 $0 $0 $3,693 $1,900,000 $1,905,063 Pulaski $0 $0 $0 $0 $19,665 $0 $0 $3,374 $1,550,000 $1,573,039 Putnam $0 $11,250 $156,759 $0 $0 $31,400 $0 $26,496 $0 $225,905 Randolph $0 $0 $62,239 $0 $16,675 $0 $0 $6,285 $0 $85,200 Ripley $0 $1,250 $3,343 $0 $18,622 $0 $0 $36,013 $0 $59,228 Rush $0 $6,250 $475 $0 $0 $0 $0 $258,623 $0 $265,348 St. Joseph $20,000 $0 $425,597 $0 $0 $0 $0 $679,876 $3,908,960 $5,034,433 Scott $20,000 $1,250 $0 $0 $0 $0 $0 $45,502 $3,320,000 $3,386,752 Shelby $0 $0 $0 $0 $0 $0 $0 $1,574,459 $0 $1,574,459 Spencer $20,000 $625 $0 $0 $0 $0 $0 $15,402 $0 $36,027

(21)

Table #4.6 2006 (cy) Supplemental Highway Fund Revenues -Refunds/Reimbursements Investments Total Disaster Relief (4) Insurance payment for Claims(5) Bridge Inspection (6)

LPA Funds (7) Misc. Reimbursement County Engineer Salary Subsidy (1) Covered Bridge Subsidy(2) Fuel Reimb (3) Starke $0 $0 $0 $0 $8,326 $0 $0 $13,124 $434,169 $455,619 Steuben $20,000 $0 $0 $0 $0 $9,955 $0 $86,407 $400,000 $516,361 Sullivan $20,000 $0 $0 $0 $15,809 $0 $0 $227,997 $0 $263,806 Switzerland $0 $0 $0 $0 $0 $0 $0 $30,329 $0 $30,329 Tippecanoe $20,000 $0 $0 $0 $0 $0 $0 $0 $7,500,000 $7,520,000 Tipton $0 $0 $0 $0 $0 $0 $0 $5,321 $0 $5,321 Union $0 $0 $0 $123,125 $0 $0 $0 $0 $0 $123,125 Vanderburgh $20,000 $0 $0 $257,852 $0 $0 $0 $208,012 $0 $485,864 Vermillion $0 $3,750 $825 $0 $0 $0 $0 $169 $0 $4,744 Vigo $20,000 $1,250 $0 $0 $104,209 $0 $0 $33,872 $0 $159,331 Wabash $0 $2,500 $1,955 $106,323 $5,838 $0 $0 $183,037 $0 $299,652 Warren $0 $0 $50,443 $0 $634 $31,900 $0 $26,636 $5,778,000 $5,887,613 Warrick $10,000 $0 $0 $350,000 $0 $0 $15,181 $599,160 $0 $974,341 Washington $0 $0 $0 $0 $0 $0 $0 $583,845 $0 $583,845 Wayne $20,000 $0 $0 $0 $0 $0 $0 $100 $0 $20,100 Wells $20,000 $0 $0 $0 $0 $0 $0 $121,101 $5,679,881 $5,820,982 White $0 $0 $0 $0 $5,695 $0 $0 $7,370 $0 $13,065 Whitley $20,000 $0 $404,641 $0 $0 $0 $0 $4,298 $0 $428,939 Total $834,682.57 $95,000.00 $1,651,699.10 $989,931.39 $674,912.06 $569,842.84 $122,732.30 $12,628,667.78 $112,284,551.66 $129,852,019.70

(1) The counties listed receive up to a maximum of $20,000 from the State of Indiana to help subsidize

the salary of the county engineer.

Data for this table is from January 1, 2006 to December 31, 2006

(2) This is a subsidy that counties receive for the maintenance and repair of covered bridges within their jurisdiction.

Perry and Spencer County share a covered bridge on their common border.

(3) This is a refund allotted for fuel taxes paid.

(4) Disaster Relief is money available to repair infrastructure that has been damaged by natural disasters.

Funds shown here are for a number of disasters in 2006 including tornados, severe storms and flooding

(5) Funds listed as reimbursement for losses and damage of covered property (6) Federal Aid Assistance for reimbursement for county bridge inspections (7) Local Public Agency Funds

Source: 2006 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16, the 2006 State Auditor's County Engineer Report, The State of Indiana State Emergency Management Agency Disaster Reports #'s 1476, 1520, and 1542 The 2006 State Auditor's Covered Bridge Report

(22)

Table #4.7 2006 (cy) Supplemental Highway Fund Revenues

-Miscellaneous

(1)

Adams

$1,119

$0

$0

$76,793

$0

$8,156

$0

$0

$0

$0

Allen

$38,416

$0

$0

$334,671

$106,517

$0

$4,125

$0

$0

$0

Bartholomew

$6,708

$0

$0

$83,223

$0

$0

$0

$0

$0

$0

Benton

$14,436

$0

$0

$104,892

$0

$0

$0

$0

$0

$0

Brown

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

Carroll

$0

$0

$0

$0

$0

$218,700

$0

$0

$0

$0

Cass

$6,354

$0

$0

$46,726

$0

$0

$90

$0

$0

$0

Clark

$1,188

$0

$0

$67,459

$0

$0

$1,239

$0

$0

$0

Clay

$210

$0

$0

$45,147

$0

$0

$0

$0

$0

$0

Clinton

$0

$0

$0

$7,365

$0

$0

$0

$0

$0

$0

Daviess

$0

$0

$0

$24,507

$0

$0

$0

$0

$0

$0

Dearborn

$0

$0

$0

$1,562

$0

$0

$0

$0

$0

$0

Decatur

$9,588

$0

$0

$16,019

$0

$720

$0

$0

$0

$0

Dekalb

$0

$0

$0

$49,419

$0

$0

$0

$0

$0

$0

Delaware

$11,681

$0

$0

$84,891

$0

$699

$0

$0

$0

$0

Dubois

$12,774

$0

$80,000

$54,586

$0

$0

$0

$0

$0

$214

Elkhart

$192,267

$0 $1,500,000

$614,685

$0

$34,025

$9,041

$688,040

$0

$0

Fayette

$609

$0

$0

$1,381

$0

$0

$2

$0

$0

$0

Fountain

$0

$0

$0

$59,858

$0

$0

$0

$0

$0

$0

Franklin

$0

$0

$0

$82,086

$0

$0

$0

$0

$0

$0

Fulton

$0

$180,000

$0

$778

$0

$0

$0

$0

$0

$0

Gibson

$3,040

$0

$0

$0

$0

$0

$0

$0

$0

$0

Grant

$0

$29,120

$0

$111,021

$0

$700

$0

$0

$0

$0

Greene

$15,236

$0

$0

$0

$0

$25,590

$0

$0

$0

$0

Hamilton

$0

$0 $16,690,716

$833,618

$0

$0

$0

$0

$0

$0

Hancock

$0

$0

$0

$75,336

$0

$0

$0

$0

$0

$0

Harrison

$15,395

$0

$0

$91,232

$0

$0

$0

$0

$0

$0

Hendricks

$3,146

$0

$0

$63,936

$0

$0

$0

$0

$0

$0

Henry

$15,686

$0

$400,000

$4,277

$0

$12,226

$0

$0

$0

$0

Howard

$0

$0

$0

$35,251

$0

$2,300

$0

$0

$0

$0

Huntington

$4,418

$0

$0

$68,388

$10,715

$0

$0

$0

$0

$0

Jackson

$0

$0 $1,100,000

$70,487

$0

$0

$0

$0

$9,567

$0

Jasper

$0

$0

$0

$59,922

$0

$0

$0

$0

$0

$0

Jay

$7,529

$0

$0

$15,308

$0

$0

$0

$0

$0

$0

Jefferson

$0

$0

$0

$0

$283,901

$0

$0

$0

$0

$0

Johnson

$6,164

$0

$0

$31,197

$0

$0

$0

$0

$0

$0

Knox

$3,475

$0

$0

$0

$0

$0

$0

$0

$0

$0

Grant

Funds

(9)

Donations

(10)

National

Forest

(11)

Interest on

Investments

(5)

Cost Sharing

Programs

(6)

Outsourcing of

Equipment

Sale of

Plans/

County

Auctions/ Surplus

/Junk Sales

(2)

Solid

Waste

(3)

Bonds/

Loans

(4)

(23)

Table #4.7 2006 (cy) Supplemental Highway Fund Revenues

-Miscellaneous

(1)

Grant

Funds

(9)

Donations

(10)

National

Forest

(11)

Interest on

Investments

(5)

Cost Sharing

Programs

(6)

Outsourcing of

Equipment

Sale of

Plans/

County

Auctions/ Surplus

/Junk Sales

(2)

Solid

Waste

(3)

Bonds/

Loans

(4)

Kosciusko

$4,510

$0

$0

$121,472

$0

$0

$0

$0

$0

$0

LaGrange

$9,235

$0

$0

$60,670

$0

$0

$0

$0

$0

$0

LaPorte

$0

$0

$0

$30,686

$0

$0

$0

$0

$0

$0

Madison

$17,484

$0

$0

$48,757

$0

$14,505

$0

$0

$0

$0

Marshall

$7,635

$0

$0

$0

$0

$0

$0

$0

$0

$0

Martin

$265,587

$0

$0

$0

$0

$0

$0

$0

$0

$5,997

Miami

$527

$0

$0

$44,392

$0

$0

$0

$40,456

$0

$0

Monroe

$0

$0

$0

$89,851

$0

$0

$0

$0

$96,000

$0

Morgan

$77,020

$0

$0

$0

$0

$0

$0

$0

$0

$0

Newton

$0

$15,000

$0

$50,698

$0

$0

$0

$0

$0

$0

Noble

$24,436

$0

$0

$119,258

$0

$0

$0

$0

$0

$0

Orange

$0

$0

$206,083

$8,601

$0

$0

$0

$0

$0

$19,383

Owen

$12,000

$0

$0

$0

$0

$0

$0

$0

$0

$0

Parke

$0

$0

$0

$10,963

$80,495

$0

$0

$0

$0

$0

Perry

$2,983

$0

$0

$104,826

$0

$3,002

$0

$0

$0

$38,551

Pike

$21,656

$0

$0

$2,516

$0

$0

$0

$0

$1,993

$0

Porter

$0

$0

$0

$195,076

$0

$0

$0

$0

$0

$0

Posey

$9,279

$0

$0

$0

$0

$0

$0

$0

$0

$0

Pulaski

$600

$0

$0

$26,473

$0

$0

$0

$0

$0

$0

Putnam

$3,993

$0

$0

$34,443

$0

$0

$0

$0

$0

$0

Randolph

$16,782

$255,308

$0

$0

$0

$0

$0

$0

$0

$0

Ripley

$51,341

$0

$0

$0

$0

$0

$0

$0

$0

$0

Rush

$2,542

$0

$0

$152,168

$0

$0

$0

$0

$0

$0

St. Joseph

$41,788

$0

$0

$9,077

$0

$0

$0

$0

$0

$0

Scott

$0

$0

$0

$17,188

$0

$0

$0

$0

$0

$0

Shelby

$0

$0

$0

$80,204

$0

$0

$0

$0

$0

$0

Spencer

$0

$0

$0

$4,598

$0

$0

$0

$0

$0

$0

Starke

$234

$0

$130

$20,785

$0

$0

$0

$0

$0

$0

Steuben

$12,575

$0

$0

$0

$0

$0

$0

$0

$0

$0

Sullivan

$12,891

$0

$288,298

$706,384

$0

$0

$0

$0

$0

$0

Tippecanoe

$3,418

$0

$0

$979

$0

$0

$67

$0

$12,990

$0

Tipton

$0

$0

$0

$19,630

$0

$0

$0

$0

$0

$0

Union

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

Vanderburgh

$0

$0

$0

$145,808

$0

$0

$0

$0

$0

$0

Vermillion

$0

$4,103

$0

$0

$0

$0

$0

$0

$0

$0

Vigo

$4,301

$0

$0

$80,773

$0

$0

$0

$0

$0

$0

Wabash

$24,418

$0

$50,000

$108,828

$0

$0

$916

$0

$0

$0

(24)

Table #4.7 2006 (cy) Supplemental Highway Fund Revenues

-Miscellaneous

(1)

Grant

Funds

(9)

Donations

(10)

National

Forest

(11)

Interest on

Investments

(5)

Cost Sharing

Programs

(6)

Outsourcing of

Equipment

Sale of

Plans/

County

Auctions/ Surplus

/Junk Sales

(2)

Solid

Waste

(3)

Bonds/

Loans

(4)

Warren

$0

$149,130

$0

$23,843

$0

$0

$0

$0

$0

$0

Warrick

$0

$0

$0

$23,619

$0

$0

$0

$0

$59,515

$0

Wayne

$20,031

$0

$0

$0

$0

$0

$0

$0

$0

$0

Wells

$2,828

$0

$0

$0

$0

$0

$0

$0

$0

$0

White

$30,464

$0

$0

$0

$0

$4,788

$0

$0

$0

$0

Whitley

$4,752

$0

$0

$30,789

$0

$0

$0

$0

$0

$0

Total

$1,054,745

$632,661 $20,315,227

$5,589,375

$481,627

$325,409

$15,479

$728,496

$180,065

$64,145

(1) This table lists miscellaneous revenues that counties have been able to generate for their highway departments.

Data for this table is from January 1, 2006 to December 31, 2006

(2)

The counties listed have auctioned or sold old equipment, used materials, used signs, fill, culverts, maps, guardrail, signs, etc.

(3)

The counties listed receive a portion of the landfill use fee.

(4)

Bonding is a special type of loan to assist governmental agencies with infrastructure improvements.

(5)

Some county highway departments have chosen to take a portion of their funding monies and deposited them into accounts that draw interest and generate extra revenue.

(6) Cost Sharing is when counties supply the labor and half the materials costs and the adjoining land owners pay for 1/2 the materials costs. (7)

Some county highway departments outsource their labor or equipment and the revenue from outsourcing is added to the highway department budget.

(8)

Some counties charge for plans when bidding a construction project, and also various maps.

(9)

Some counties have applied for and received grant funds for various projects.

(10)

Jackson, Monroe, Pike, Tippecanoe and Warrick counties received donations of property or cash.

(11) Orange, Martin, Perry and Dubois counties receive funds from the US Forest Service, and allocate part of these funds to the Highway Department

Source: 2006 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16

(25)

Table #5.0 2006 (cy) Supplemental Street Fund Revenues

-Summary Table

(1)

Anderson

$0

Bloomington

$620,487

Carmel

$5,815,469

Clarksville

$220,676

Columbus

$331,076

East Chicago

$2,327,701

Elkhart

$140,185

Evansville

$4,441,912

Fishers

$0

Fort Wayne

$15,694,941

Gary

$0

Goshen

$2,284,259

Greenwood

$182,864

Hammond

$24,563,998

Highland

$488,894

Hobart

$408,710

Indianapolis

$58,845

Jeffersonville

$343,122

Kokomo

$2,250,404

Lafayette

$856,845

Laporte

$469,424

Lawrence

$648,479

Marion

$0

Merrillville

$2,622,493

Michigan City

$29,548,644

Mishawaka

$1,661,276

Muncie

$166,918

Munster

$586,781

New Albany

$1,251,787

Noblesville

$128,303

Portage

$266,197

Richmond

$86,966

Schererville

$2,644,761

South Bend

$2,396,056

Terre Haute

$597,551

Valparaiso

$13,496,788

West Lafayette

$12,824,742

TOTAL $130,427,553

(1)

These amounts are the total of Tables 5.1 - 5.3

Municipality

Total Supplemental Revenue

(26)

Table #5.1 2006 (cy) Supplemental Street Fund Revenues

-Municipal Option Income Taxes

(1)

LOHUT

(3)

EDIT

(4)

CAGIT

(5)

Bloomington

$523,121

$0

$0

$523,121

Clarksville

$207,029

$0

$0

$207,029

Evansville

$826,471

$0

$0

$826,471

Fort Wayne

$1,889,604

$6,802,785

$0

$8,692,389

Goshen

$520,755

$1,247,562

$0

$1,768,317

Jeffersonville

$269,778

$0

$0

$269,778

Kokomo

$29,184

$223,697

$0

$252,881

Lafayette

$726,001

$0

$0

$726,001

Laporte

$0

$237,820

$0

$237,820

Lawrence

$540,836

$0

$0

$540,836

Michigan City

$0

$0

$1,536,341

$1,536,341

Mishawaka

$750,336

$865,264

$0

$1,615,600

Portage

$0

$240,000

$0

$240,000

South Bend

$1,849,924

$0

$0

$1,849,924

Terre Haute

$561,859

$0

$0

$561,859

Valparaiso

$0

$1,577,141

$0

$1,577,141

West Lafayette

$335,363

$1,313,051

$0

$1,648,415

Total

$9,030,262

$12,507,320

$1,536,341

$23,073,924

(1) Only those cities and towns using one or more of the local option

income taxes are listed. And only those portions of those taxes used by the street department are shown.

(2) The cities and towns listed filed Form 225 with the State Board of Accounts. (3) Local Option Highway User Tax (Wheel Tax & Excise Surtax).

(4) Economic Development Income Tax

Data for this table is from January 1, 2006 to December 31, 2006

(5) County Adjusted Gross Income Tax

Source: 2006 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 225

(27)

Table #5.2 2006 (cy) Supplemental Street Fund Revenues

-Miscellaneous Municipal Taxes

(1)

Thoroughfare

TIF

(5)

Fund

(7)

Blomington

$8,000

$366,023

$24,760

$0

$0

$0

$0

$0

$0

$398,783

Carmel

$0

$0

$0

$8,532

$0

$95,744

$5,638

$0

$0

$109,914

Columbus

$47,032

$0

$0

$672

$221,967

$0

$424

$0

$0

$270,094

East Chicago

$519,085

$0

$0

$0

$0

$0

$0

$0

$0

$519,085

Elkhart

$0

$0

$0

$20,620

$0

$0

$15,452

$94,778

$0

$130,850

Fort Wayne

$2,953,872

$0

$770,771

$0

$0

$0

$0

$0

$0

$3,724,643

Goshen

$0

$0

$0

$6,004

$0

$0

$3,521

$0

$0

$9,525

Greenwood

$0

$0

$0

$496

$0

$0

$311

$0

$0

$807

Highland

$0

$0

$0

$736

$0

$84,118

$353

$0

$0

$85,208

Indianapolis

$0

$0

$0

$0

$0

$0

$57,968

$0

$0

$57,968

Kokomo

$0

$0

$0

$3,516

$693,780

$0

$2,926

$663,159

$0

$1,363,381

Lafayette

$0

$0

$0

$32,425

$0

$0

$13,589

$0

$0

$46,014

Laporte

$0

$68,323

$0

$668

$0

$0

$305

$0

$0

$69,297

Merrillville

$0

$0

$439,436

$0

$0

$0

$0

$0

$0

$439,436

Michigan City

$11,880,529

$0

$0

$72,851

$0

$32,055

$97,866

$0

$0

$12,083,302

Mishawaka

$0

$0

$0

$0

$0

$0

$4,964

$0

$0

$4,964

Munster

$0

$0

$0

$4,235

$0

$0

$2,012

$0

$0

$6,246

New Albany

$0

$0

$765,321

$0

$0

$0

$0

$0

$0

$765,321

Noblesville

$0

$0

$0

$7,927

$0

$0

$2,286

$109,573

$0

$119,786

Portage

$0

$0

$0

$140

$0

$0

$2,873

$0

$0

$3,012

Richmond

$0

$0

$0

$17,394

$0

$0

$17,852

$0

$0

$35,246

Schererville

$0

$0

$1,955,005

$571

$0

$0

$1,419

$0

$5,400

$1,962,395

Valparaiso

$7,939,340

$317,052

$0

$28,282

$0

$26,724

$47,784

$0

$0

$8,359,181

West Lafayette

$5,808,303

$1,610,855

$1,406,435

$72,252

$0

$0

$3,725

$370,247

$0

$9,271,818

Total

$29,148,161

$1,996,231

$5,336,968

$277,320

$915,747

$238,641

$277,545

$867,510

$5,400

$39,437,494

Data for this table is from January 1, 2006 to December 31, 2006

(1)

Listed are some innovative taxes that these cities and towns have implemented to raise revenue for their street departments. Source: 2006 Annual Operational Report as prescribed

(2)

The cities and towns listed filed Form 225 with the State Board of Accounts. by the State Board of Accounts - Form No. 225

(3)

Some councils have allowed a portion of the General Fund to be used by the street department.

(4) The Cumulative Capital Development Fund is a property tax that can be levied to raise money for various capital projects as described in IC 36-9-15.5. (5) Tax Increment Financing (TIF) is a way to capture the increased assessed value of land due to industrial development.

The tax is used for infrastructure improvements within the area of the development and all tax monies go into the development fund

(6) The financial Institution tax is authorized by IC 6-5.5, and part of the revenue is commonly budgeted for highway and transportation departments (7)

The Thoroughfare fund is similar to the Capital Development Fund. It is a property tax raised to be used for street improvements.

(8)

The cigarette tax is authorized by IC 6-7-1-1 and distributed to cities and thown through IC 6-7-1-30.1. Some municipalities allocate this tax to their street departments.

(9)

Commercial Vehicle Excise Tax Authorized by IC 6-6-5.5 levied on Commercial Vehicles which travel on Indiana roads.

(10)

Automobile and Excise Tax Authorized by IC 6-6-5-1 and IC 6-6-6.5. Some counties chose to allocate a portion to the highway department.

(11)

The Innkeeper tax is authorized by IC 6-9 and some cities and town allocate portions to the MVH and LRS departments

Municipality

(2)

General Fund

(3)

Cumulative

Capital

Development

Fund

(4)

Financial

Institution

Tax

(6)

Cigarette

Tax

(8)

Commercial

Vehicle

Excise Tax

(9)

Innkeeper

Tax

(11)

Total

Auto &

Aircraft Excise

Tax

(10)

Figure

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References

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