2013 Summary of Highway Revenues, Distributions & Expenses

Transcription

1 Purdue University Purdue e-pubs Indiana Local Technical Assistance Program (LTAP) Publications Indiana Local Technical Assistance Program (LTAP) Summary of Highway Revenues, Distributions & Expenses Indiana LTAP Lyles School of Civil Engineering, Follow this and additional works at: Part of the Other Civil and Environmental Engineering Commons Recommended Citation LTAP, Indiana, "2013 Summary of Highway Revenues, Distributions & Expenses" (2014). Indiana Local Technical Assistance Program (LTAP) Publications. Paper 6. This document has been made available through Purdue e-pubs, a service of the Purdue University Libraries. Please contact epubs@purdue.edu for additional information.

2 Indiana LTAP 2013 Summary of Highway Revenues, Distributions & Expenses for Indiana Counties, Cities & Towns

3 2013 Summary of Highway Revenues, Distributions & Expenses for Indiana Counties, Cities & Towns July 2014 RP Indiana ltap Center Purdue University Civil Engineering 3000 Kent Ave. Ste. C2-118 West Lafayette, Indiana Telephone: (765) Toll Free in Indiana: (800) Facsimile: (765)

4 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.

5 Table of Contents Introduction... 7 Executive Summary... 8 List of Tables Section 1: Revenues Section 2: Distributions Section 3: Expenses Appendix... 77

6 Indiana Local Technical Assistance Program November 12, 2014 Attn: Local Public Agency (LPA) Official Dear LPA Official: Attached is a copy of the 2013 Summary of Highway Revenues, Distributions, and Expenses for Indiana Counties, Cities & Towns. This report is based on the information made available to us. Many sources were used to gather the information contained herein. Please review the information contained in this report carefully, especially for your own LPA. If you discover erroneous or missing information, please inform us so future versions of this report will be more accurate. We would like to draw your attention to the Appendix of this report. In the Appendix, you will find a flow chart detailing how the Motor Vehicle Highway Account (MVHA) and the Local Road and Street Account (LRSA) funds are distributed among the LPAs of Indiana. Lastly, we would like you to know that some of the funding formulae are based on population. The population data presented is the 2010 census data. You can obtain a special census count by calling the United States Department of Commerce, Bureau of Census at (301) It is our hope that your LPA will find this report useful and informative. We plan to publish this report at least every two years. All of these tables are available in Microsoft Excel format. Contact our office if you desire a copy of the spreadsheets. If you have questions or comments feel free to contact us at the address below or by calling (800) Sincerely, Bob McCullouch Program Manager Indiana LTAP 6

7 Summary of Highway Revenues, Distributions & Expenses 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 among income sources as well as the expenses charged to the funds prior to their being distributed to highway, road, and street agencies. This report contains 22 Tables divided into three 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 that the only dedicated funds available for road and street improvements are the LRS monies. 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 funds. Contact us if you would like to study 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. The Appendix of this report contains breakdowns of the Motor Vehicle Highway Account distribution formulae and the Local Road and Street Account distribution formulae. The years of the various funding sources, 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 year for which the funds are distributed. 7

8 Indiana Local Technical Assistance Program Executive Summary The 2013 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 use to fund their transportation needs. Increase among the variety of revenue sources and further reliance on local funding is evident in the annual operational reports. Supplemental revenues used by counties, cities, and towns come from a number of sources. A few of the major sources include LOHUT, CAGIT, CEDIT, COIT, TIF, gaming funds, financial institution tax, commercial vehicle excise tax, 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 shows that local government officials understand the importance of their local transportation systems and are finding the means to help supplement funding shortfalls. Figure 1. Historical Summary of Supplemental Funding County Supplemental funding has increased during past years, as shown in Figure 1. Counties are becoming more and more dependent on supplemental funding. The supplemental funding has increased significantly as counties become more adamant and creative in their sources of funding. Funds such as the Financial Institution Tax (FIT), the Commercial Vehicle Excise Tax (CVET), and the Auto and Aircraft Excise Tax brought in $3.5 million to Indiana county highway departments in Forty-seven counties now have a LOHUT tax in place, and several more are considering the tax. Total 2012 revenue for this category was approximately $74 million. LOHUT alone brought in 41% of the supplemental revenues, and this source of revenue is projected to become even more prominent in future county budgets. Figure 2 is a summary of historical LOHUT funding. Figure 2. Historical Summary of LOHUT Funding 8

9 Summary of Highway Revenues, Distributions & Expenses Based on data supplied by the State Auditor s office and included in Table 8, Indiana counties received a total of $222 million from the Motor Vehicle Highway (MVH) and Local Roads and Streets (LRS) distributions for This is a decreased amount in comparison to the $250 million distributed in Counties also raised approximately $181 million in supplemental funding. Figure 3 shows the trend of total distributions received by counties in the last 8 years (includes MVH, LRS). Figure 3. Historical Summary of Total Distributions Received by Counties City and town supplemental funding was robust for Gaming revenues provided $6 million in supplemental revenue for city and town projects. Municipal Option Income Taxes also consisted of supplemental funding, bringing in more than $13 million.the MVH and LRS funding to cities and towns for 2013 totaled $119 million. Figure 4 shows the trend of total distributions received by cities and towns in the last 8 years (includes MVH, LRS). Figure 4. Historical Summary of Total Distributions Received by Cities & Towns 9

10 Indiana Local Technical Assistance Program The cumulative bridge funding to counties for 2012 CY was $56.18 million. Figure 5 shows the trend of cumulative bridge fund received by counties in the last 7 years. Figure 5. Historical Summary of Cumulative Briddge Fund Received by Counties Total distributions of LRS and MVH funds for counties, cities and towns decreased in 2012, as compared to 2006 levels. The 2012 county distribution was $222,672,329, and city funding was $119,541,641. The 13 year trend (as shown in Figure 6) indicates these funds increasing since 2002 and decreasing beginning Total local funds distributed in 2013 were $342 million, down $4 million from 2012, down approximately $38 million from Figure 6. Historical Summary of Total Distributions Received by Counties, Cities & Towns (includes MVH and LRS) County expenditures from these funds were stable over previous years. MVH and LRS expenditures totaled $225 million. City and Town expenditures were approximately $90 million. 10

11 Summary of Highway Revenues, Distributions & Expenses List of Tables Section 1: Revenues...13 Table #1.0 Historical Summary of Revenues, MVH Fund (13 year period)...15 Table #2.0 Historical Summary of Revenues, LRS Fund (13 year period)...16 Table #3.0 Historical Summary of Revenues, Federal Aid (13 year period)...17 Table # Supplemental Highway Fund Revenues, Summary Table...18 Table # Supplemental Highway Fund Revenues, County Option Income Taxes...19 Table # Supplemental Highway Fund Revenues, County Option Vehicles Taxes...20 Table # Supplemental Highway Fund Revenues, Permits and User Fees...21 Table # Supplemental Highway Fund Revenues, Game Funds...22 Table # Supplemental Highway Fund Revenues, Miscellaneous County Taxes...23 Table # Supplemental Highway Fund Revenues, Refunds/Reimbursements...25 Table # Supplemental Highway Fund Revenues, Miscellaneous...27 Table # Supplemental Street Fund Revenues, Summary Table...30 Table # Supplemental Street Fund Revenues, Municipal Optional Income Taxes...30 Table # Supplemental Street Fund Revenues, Miscellaneous Municipal Taxes...31 Table # Supplemental Street Fund Revenues, Miscellaneous...32 Table # Cumulative Bridge Fund Revenues...33 Table # County Major Bridge Fund Revenues...36 Section 2: Distributions...37 Table #8.0 Historical Summary of Total Distributions...39 Table #9.0 Historical Summary of MVH Distributions...40 Table #10.0 Historical Summary of LRS Distributions...41 Table #11.0 Historical Summary of SHRCI Distributions...42 Table #12.0 Historical Summary of Federal Aid Distributions by Fund...43 Table # MVH and LRS Distribution...44 Table # Federal Aid Distributions By County...59 Table # Federal Aid Distributions By City and Town...61 Table # Federal Aid Distributions By Group I...62 Table # Federal Aid Distributions By Group II...63 Section 3: Expenses...65 Table #18.0 Historical Summary of Administrative Expenses and Adjustments, MVH Fund...67 State of Indiana Distribution of Motor Vehicle Highway Fund (July 1, 2012 to June 30, 2013)...68 Table # MVH Expenses by County...70 Table # LRS Expenses by County...72 Table # MVH Expenses by City and Towns...74 Table # LRS Expenses by City and Towns...75 Appendix...77 Table #a.1 County Highway Statistics...79 Table #a.2 City/Town Street Statistics...81 Table #a.3 Seven-Year LOHUT Distribution History...91 Motor Vehicle Highway Distribution Formula...93 Local Road and Street Distribution Formula...95 Motor Vehicle Highway Accelerated #1 and #2 Formula...96 Auditor of State, 2013 Budget Revenue Estimates...97 Indiana Transportation Funding (effective January 1, 2003)

12 Section 1: Revenues

13 Summary of Highway Revenues, Distributions & Expenses Table #1.0 Historical Summary of Revenues, MVH Fund (sfy) (13 year period) State Vehicle Total Fiscal Year (1) Fuel Taxes (2) Taxes & Fees (3) Other (4) Gross Receipts Refunds (5) Net Receipts $497,180,264 $221,647,627 $743,409 $719,571,299 $63,247,067 $656,324, $490,052,221 $214,579,712 $3,158,449 $707,790,382 $46,770,329 $661,020, $474,770,401 $205,633,654 -$5,557,330 $674,846,725 $39,266,919 $635,579, $474,728,182 $199,818,608 $20,591,968 $695,138,758 $47,180,499 $647,958, $485,542,078 $210,031,965 $23,994,073 $719,568,116 $49,950,893 $669,617, $531,575,289 $226,541,016 $17,313,838 $775,430,143 $48,899,995 $726,530, $507,920,635 $230,656,214 $17,272,001 $755,848,850 $35,684,838 $720,164, $529,605,814 $219,207,960 $18,636,083 $767,449,858 $48,983,670 $718,466, $521,194,072 $228,413,257 $21,929,315 $771,536,644 $47,044,966 $724,491, $510,761,667 $224,239,001 $22,030,049 $757,030,717 $43,318,433 $713,712, $500,180,079 $209,894,124 $18,298,382 $728,372,586 $44,470,315 $683,902, $494,258,076 $220,098,244 $18,499,595 $732,855,916 $39,146,134 $693,709, $489,580,782 $189,286,939 $12,112,033 $690,979,754 $33,777,516 $657,202,238 (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, and motor carrier 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, Bureau of Motor Vehicles miscellaneous receipts, and Bureau of Motor Vehicles; Federal. (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, dealer compliance - federal, department of revenue - motor carrier division, state trauma registry, and miscellaneous receipts. (5) Refunds include gas tax refunds and special fuel refunds. Source: Indiana Handbook of Taxes, Revenues and Appropriations (Fiscal Years ) 15

14 Indiana Local Technical Assistance Program Table #2.0 Historical Summary of Revenues, LRS Fund (sfy) (13 year period) State Vehicle Special Total Fiscal Year (1) Fuel Taxes (2) Taxes & Fees (3) Total (4) Distribution (5) Gross Receipts $148,305,964 $17,275,754 $165,581,718 $0 $162,581, $144,942,648 $17,023,328 $161,965,976 $0 $161,965, $148,500,375 $16,839,252 $165,339,627 $0 $165,339, $143,537,248 $16,793,752 $160,331,000 $0 $160,331, $146,807,159 $16,906,018 $163,713,177 $0 $163,713, $156,653,209 $18,821,081 $175,474,290 $0 $175,474, $158,191,694 $18,166,550 $176,358,244 $0 $176,358, $160,217,390 $18,943,909 $179,161,300 $0 $179,161, $158,984,143 $18,993,217 $177,977,361 $0 $177,977, $156,367,844 $18,911,637 $175,279,481 $0 $175,279, $153,297,592 $18,696,043 $171,993,635 $0 $171,993, $150,510,506 $18,470,004 $168,980,510 $0 $168,980, $149,657,617 $18,658,469 $168,316,086 $99,999,996 $268,316,082 (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 Source: Indiana Handbook of Taxes, Revenues and Appropriations (Fiscal Years ) 16

15 Summary of Highway Revenues, Distributions & Expenses Table #3.0 Historical Summary of Revenues, Federal Aid (ffy) (13 year period) Federal Fiscal Year (1) INDOT Obligation Local Obligation Total Obligation (2) $671,810,878 $223,936,959 $895,747, $710,159,452 $236,719,817 $946,879, (3) $684,559,880 $228,187,997 $912,747, $688,425,519 $229,861,855 $918,287, $661,225,347 $220,024,306 $881,249, $610,468,493 $203,489,498 $813,957, $601,510,712 $200,256,143 $801,766, $478,545,213 $159,515,071 $638,060, $426,065,731 $142,021,910 $568,087, $513,666,181 $171,255,179 $684,921, $466,573,736 $155,563,080 $622,136,816 (1) Federal fiscal year begins 10/1 and ends 9/30 (2) Data from FFY 2011 and FFY 2012 are not available. (3) After the fiscal year, revenues are after Planning & Recreational Trails expenditures Source: Federal Aid Local Funding Report from INDOT Accounting Department Shawn McMahan (317)

16 Indiana Local Technical Assistance Program Table # (cy) Supplemental Highway Fund Revenues, Summary Table 1 County Total Supplemental Revenue County Total Supplemental Revenue Adams $166,312 Lawrence $2,290,679 Allen $15,243,681 Madison $4,122,002 Bartholomew $3,259,386 Marion $13,112,192 Benton Marshall $968,911 Blackford $208,302 Martin $551,028 Boone $721,348 Miami Brown $799,213 Monroe $4,345,097 Carroll $1,628,382 Montgomery $2,476,455 Cass $954,461 Morgan $1,057,802 Clark Newton Clay Noble $1,025,608 Clinton $1,334,479 Ohio Crawford Orange $2,135,976 Daviess $2,074,651 Owen $621,524 Dearborn $5,598,084 Parke $1,305,217 Decatur $1,390,620 Perry $1,267,069 Dekalb $1,471,198 Pike $450,016 Delaware $2,465,819 Porter Dubois $2,198,882 Posey $579,934 Elkhart $4,485,679 Pulaski $241,888 Fayette $587,555 Putnam $2,319,817 Floyd $2,968,271 Randolph $459,630 Fountain $927,951 Ripley $1,527,082 Franklin Rush $752,166 Fulton $352,761 Scott $429,511 Gibson $2,249,469 Shelby $1,982,576 Grant Spencer $76,803 Greene $1,522,309 St. Joseph $9,097,818 Hamilton $12,634,254 Starke Hancock $3,293,403 Steuben $230,903 Harrison $1,327,642 Sullivan $389,357 Hendricks $7,129,267 Tippecanoe $9,646,150 Henry $1,603,652 Tipton $900,840 Howard $2,284,142 Union $399,385 Huntington $903,790 Vanderburgh $5,921,072 Jackson $1,248,007 Vermillion $235,824 Jasper $947,158 Vigo $1,369,087 Jay $1,402,836 Wabash $346,921 Jefferson $1,068,908 Warren $131,672 Jennings $393,539 Warrick $871,655 Johnson $5,402,474 Washington Knox $1,314,046 Wayne $989,366 Kosciusko $1,167,971 Wells $7,977,236 LaGrange $1,136,235 White $1,043,933 Lake $185,948 Whitley $452,808 LaPorte $871,112 Total $181,026,204 (1) These amounts are the total of Tables

17 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Supplemental Highway Fund Revenues, County Option Income Taxes (1) County CEDIT (2) CAGIT (3) COIT (4) Total Allen $5,419,833 $0 $0 $5,419,833 Bartholomew $1,352,823 $0 $0 $1,352,823 Carroll $248,063 $0 $0 $248,063 Floyd $685,226 $0 $0 $685,226 Knox $130,000 $0 $0 $130,000 Kosciusko $500,000 $0 $0 $500,000 Orange $430,736 $0 $0 $430,736 Parke $505,456 $0 $0 $505,456 Perry $488,764 $0 $0 $488,764 Putnam $450,000 $0 $0 $450,000 Ripley $932,996 $0 $0 $932,996 Tippecanoe $2,512,298 $0 $0 $2,512,298 Vanderburgh $0 $0 $36,317 $36,317 Total $13,656,196 $0 $36,317 $13,692,512 (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: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No

18 Indiana Local Technical Assistance Program Table # (cy) Supplemental Highway Fund Revenues, County Option Vehicles Taxes (1) County LOHUT (2) Total County LOHUT (2) Total Allen $6,951,741 $6,951,741 Monroe $2,627,761 $2,627,761 Brown $486,763 $486,763 Montgomery $989,061 $989,061 Carroll $611,793 $611,793 Morgan $830,954 $830,954 Cass $954,461 $954,461 Noble $607,411 $607,411 Clinton $979,035 $979,035 Owen $311,312 $311,312 Daviess $612,628 $612,628 Parke $292,492 $292,492 Decatur $585,671 $585,671 Perry $284,507 $284,507 Delaware $2,465,819 $2,465,819 Posey $579,934 $579,934 Dubois $831,542 $831,542 Putnam $602,271 $602,271 Elkhart $4,485,679 $4,485,679 Randolph $459,630 $459,630 Fayette $587,555 $587,555 Rush $536,172 $536,172 Fountain $463,912 $463,912 Shelby $1,320,392 $1,320,392 Gibson $580,835 $580,835 St. Joseph $5,717,720 $5,717,720 Greene $911,189 $911,189 Sullivan $389,357 $389,357 Hancock $1,938,592 $1,938,592 Tippecanoe $2,662,482 $2,662,482 Hendricks $3,064,049 $3,064,049 Tipton $512,533 $512,533 Henry $1,207,697 $1,207,697 Union $247,576 $247,576 Howard $1,391,376 $1,391,376 Vanderburgh $1,359,020 $1,359,020 Jay $360,717 $360,717 Vermillion $235,824 $235,824 Johnson $3,615,403 $3,615,403 Vigo $1,369,087 $1,369,087 LaGrange $311,510 $311,510 Warrick $871,655 $871,655 Lawrence $1,190,026 $1,190,026 Wells $337,196 $337,196 Madison $3,031,240 $3,031,240 Whitley $452,808 $452,808 Marion $13,112,192 $13,112,192 Total $74,328,580 $74,328,580 (1) Only those counties using the LOHUT 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) Source 2013 INDIANA HANDBOOK OF TAXES, REVENUES,AND APPROPRIATIONS 20

19 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Supplemental Highway Fund Revenues, Permits and User Fees County Cable Franchise Fund (1) Permits (2) Parking (3) Total Adams $0 $11,360 $0 $11,360 Allen $0 $239,253 $0 $239,253 Boone $0 $10,100 $0 $10,100 Brown $0 $1,965 $0 $1,965 Carroll $0 $24,401 $0 $24,401 Daviess $0 $38,836 $0 $38,836 Dearborn $0 $1,200 $0 $1,200 Fulton $0 $3,770 $0 $3,770 Hamilton $0 $22,215 $0 $22,215 Hancock $0 $24,575 $0 $24,575 Henry $0 $450 $0 $450 Howard $0 $2,100 $0 $2,100 Huntington $0 $435 $0 $435 Jasper $0 $13,385 $0 $13,385 Jay $0 $14,400 $0 $14,400 Johnson $0 $32,872 $0 $32,872 Kosciusko $0 $6,160 $0 $6,160 LaGrange $0 $433,293 $0 $433,293 LaPorte $0 $14,979 $0 $14,979 Marshall $0 $19,134 $0 $19,134 Noble $0 $24,374 $0 $24,374 Orange $0 $375 $0 $375 Parke $0 $81,736 $0 $81,736 Pulaski $0 $1,000 $0 $1,000 Putnam $0 $300 $0 $300 Shelby $0 $10,431 $0 $10,431 Spencer $0 $1,552 $0 $1,552 St. Joseph $0 $1,500 $0 $1,500 Steuben $0 $1,100 $0 $1,100 Wells $0 $63,188 $0 $63,188 Total $0 $1,100,440 $0 $1,100,440 (1) Money received from the Cable Company to repair any road of 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: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No

20 Indiana Local Technical Assistance Program Table # (cy) Supplemental Highway Fund Revenues, Game Funds County Boat Money (1) Total Carroll $159,140 $159,140 Dearborn $4,681,653 $4,681,653 Harrison $337,536 $337,536 Orange $750,000 $750,000 Total $5,928,329 $5,928,329 (1) A portion of River Boat gambling revenues have been set aside for. the listed counties to be applied toward infrastructure improvements. Source: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No

21 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Supplemental Highway Fund Revenues, Miscellaneous County Taxes County County General Fund (1) Property Tax Capital development Fund (2) TIF (Tax Increment Financing) (3) Automobile Aircraft Excise Tax (4) CVET (Commercial Vehicle Excise Tax) (5) FIT (Financial Institution Tax) (6) Total Adams $0 $0 $0 $0 $0 $3,897 $2,782 $6,679 Allen $0 $1,488,374 $0 $0 $0 $11,267 $6,093 $1,505,734 Bartholomew $0 $1,365,861 $0 $0 $0 $1,273 $3,769 $1,370,903 Blackford $0 $200,016 $0 $0 $0 $1,799 $870 $202,685 Boone $0 $683,863 $0 $0 $0 $5,189 $2,322 $691,374 Brown $0 $258,880 $0 $0 $0 $833 $1,280 $260,993 Carroll $0 $493,984 $0 $0 $26,434 $4,319 $2,947 $527,683 Clinton $0 $324,865 $0 $0 $0 $7,514 $1,096 $333,475 Daviess $0 $987,309 $0 $0 $0 $10,367 $2,221 $999,897 Dearborn $0 $850,527 $0 $0 $0 $2,553 $2,535 $855,615 Decatur $0 $371,876 $0 $0 $0 $0 $347 $372,223 Dekalb $0 $407,078 $0 $0 $0 $0 $0 $407,078 Dubois $0 $789,401 $0 $0 $0 $0 $0 $789,401 Floyd $0 $394,593 $0 $0 $0 $17,232 $1,846 $413,671 Fountain $0 $369,401 $0 $0 $0 $0 $0 $369,401 Fulton $0 $0 $0 $0 $0 $1,745 $771 $2,516 Gibson $0 $1,131,816 $0 $0 $0 $93,803 $2,328 $1,227,946 Greene $0 $321,846 $0 $0 $0 $0 $0 $321,846 Hamilton $0 $9,401,110 $0 $0 $0 $7,147 $2,437 $9,410,694 Hancock $0 $1,160,509 $0 $0 $0 $9,607 $851 $1,170,967 Harrison $0 $578,836 $0 $0 $0 $0 $3,556 $582,392 Hendricks $0 $3,327,070 $0 $0 $0 $9,562 $2,405 $3,339,037 Henry $0 $293,074 $0 $0 $0 $2,659 $0 $295,733 Howard $0 $843,647 $0 $0 $0 $3,404 $0 $847,051 Huntington $0 $480,185 $0 $0 $0 $4,735 $2,432 $487,353 Jasper $0 $229,817 $676,875 $0 $17,865 $2,943 $1,367 $928,868 Jay $0 $837,015 $0 $0 $0 $4,085 $3,344 $844,445 Johnson $0 $1,231,397 $0 $0 $144,011 $0 $5,740 $1,381,148 Knox $0 $398,106 $0 $0 $31,703 $4,336 $2,482 $436,627 Kosciusko $0 $0 $0 $0 $0 $3,478 $2,573 $6,051 LaGrange $0 $252,760 $0 $0 $0 $0 $597 $253,357 LaPorte $0 $668,101 $0 $0 $0 $20,352 $0 $688,453 Lawrence $0 $804,862 $0 $0 $0 $7,377 $0 $812,239 Marshall $0 $657,589 $0 $0 $0 $4,886 $1,690 $664,164 Martin $0 $101,828 $0 $0 $0 $1,793 $331 $103,952 Montgomery $0 $297,578 $0 $0 $0 $664 $1,008 $299,249 Morgan $0 $0 $0 $0 $0 $1,850 $1,277 $3,128 Noble $0 $282,404 $0 $0 $0 $1,464 $1,003 $284,872 Orange $0 $156,282 $0 $0 $0 $156,282 $3,283 $315,847 Owen $0 $277,130 $0 $0 $0 $5,456 $2,999 $285,586 Parke $0 $246,006 $0 $0 $0 $7,772 $7,772 $261,549 Perry $0 $270,700 $0 $0 $26,038 $3,452 $3,452 $303,642 Pike $0 $289,120 $0 $0 $0 $2,274 $2,274 $293,668 Pulaski $0 $178,352 $0 $0 $0 $2,954 $1,014 $182,319 Putnam $0 $859,988 $0 $0 $29,330 $29,330 $29,330 $947,978 Ripley $0 $503,625 $0 $0 $0 $1,264 $2,219 $507,109 Rush $0 $168,176 $0 $0 $0 $983 $1,146 $170,306 Shelby $0 $488,984 $0 $0 $0 $51,870 $5,749 $546,603 Spencer $0 $0 $0 $0 $0 $1,691 $123 $1,814 St. Joseph $0 $2,063,001 $0 $0 $0 $17,046 $2,136 $2,082,183 Steuben $0 $0 $0 $0 $0 $669 $669 $1,337 Tippecanoe $0 $0 $0 $1,008,156 $0 $0 $2,432,846 $3,441,001 continued on next page 23

22 Indiana Local Technical Assistance Program Table # (cy) Supplemental Highway Fund Revenues, Miscellaneous County Taxes Continued County County General Fund (1) Property Tax Capital development Fund (2) TIF (Tax Increment Financing) (3) Automobile Aircraft Excise Tax (4) CVET (Commercial Vehicle Excise Tax) (5) FIT (Financial Institution Tax) (6) Total Tipton $0 $284,282 $0 $0 $28,655 $0 $1,561 $314,498 Union $0 $107,003 $0 $0 $0 $1,237 $0 $108,240 Vanderburgh $0 $1,732,971 $0 $0 $0 $15,921 $36,317 $1,785,208 Wabash $0 $316,160 $0 $0 $0 $2,922 $898 $319,981 Wayne $0 $904,785 $0 $0 $0 $9,388 $6,275 $920,448 White $0 $883,675 $0 $0 $0 $9,292 $2,695 $895,661 Total $0 $42,015,817 $676,875 $1,008,156 $304,036 $571,938 $2,607,054 $47,183,876 (1) The counties listed have been appropriated a certain amount from the County General Fund. (2) The Capital Development Fund is a levy on property to raise money for capital imporvements 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 and IC Some counties allocate a portion to the highway department. (5) Commercial Vehicle Excise Tax authorized by IC levied on Commercial Vehicles which travel on Indiana roads. (6) The Financial Institution Tax is authorized by IC and some counties allocate the revenue to their highway departments Source: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No

23 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Supplemental Highway Fund Revenues, Refunds/Reimbursements County Engineer Salary Covered Bridge Subsidy (1) Subsidy (2) Fuel Reimbursement (3) Refunds/Reimbursements Disaster Relief (4) Insurance Payment for Bridge Claims (5) LPA Funds Inspection (6) (7) Misc. Reimbursement Investments Total Allen $20,000 $0 $190,258 $23,385 $0 $370,384 $0 $906 $0 $604,933 Bartholomew $20,000 $0 $0 $0 $36,536 $0 $450,443 $0 $0 $506,979 Blackford $0 $0 $403 $0 $83 $0 $0 $945 $0 $1,430 Boone $0 $0 $0 $0 $0 $0 $0 $17,549 $0 $17,549 Brown $0 $0 $16,914 $644 $3,072 $0 $0 $1,516 $0 $22,147 Clinton $0 $0 $0 $0 $6,595 $0 $0 $0 $0 $6,595 Daviess $0 $0 $0 $50,006 $0 $47,632 $0 $163,903 $0 $261,542 Dearborn $20,000 $0 $0 $0 $11,966 $0 $0 $0 $0 $31,966 Decatur $0 $0 $0 $0 $0 $0 $0 $91,440 $0 $91,440 Dekalb $0 $0 $1,929 $0 $0 $0 $0 $52,980 $0 $54,909 Dubois $20,000 $0 $0 $12,544 $0 $0 $0 $174,263 $0 $206,806 Floyd $0 $0 $0 $75,901 $0 $0 $0 $0 $0 $75,901 Fulton $0 $0 $508 $0 $0 $0 $0 $88,084 $0 $88,591 Gibson $20,000 $0 $0 $266,682 $7,269 $0 $0 $0 $0 $293,952 Greene $0 $0 $0 $0 $0 $64,631 $0 $49,034 $0 $113,665 Hamilton $20,000 $0 $0 $0 $0 $0 $0 $0 $0 $20,000 Hancock $20,000 $0 $0 $0 $13,409 $0 $0 $0 $0 $33,409 Harrison $0 $0 $1,928 $0 $0 $0 $0 $408 $0 $2,335 Hendricks $16,000 $0 $0 $0 $0 $9,438 $0 $654,803 $0 $680,241 Henry $0 $0 $0 $0 $44 $0 $0 $75,167 $0 $75,211 Howard $20,000 $0 $0 $0 $0 $0 $0 $4,013 $0 $24,013 Huntington $0 $0 $391,833 $0 $3,146 $0 $0 $8,239 $0 $403,217 Jackson $0 $0 $0 $0 $0 $0 $0 $231,890 $0 $231,890 Jasper $0 $0 $0 $0 $0 $0 $0 $2 $0 $2 Jay $29,627 $0 $0 $0 $0 $71,440 $0 $0 $0 $101,067 Jefferson $0 $0 $0 $0 $0 $0 $0 $8,467 $0 $8,467 Jennings $0 $0 $0 $0 $0 $0 $0 $382,019 $0 $382,019 Johnson $20,000 $0 $69,002 $0 $0 $0 $0 $1,427 $0 $90,430 Knox $0 $0 $0 $0 $20,450 $0 $0 $519,317 $0 $539,767 Kosciusko $0 $0 $0 $0 $46,067 $0 $0 $0 $0 $46,067 LaGrange $0 $0 $0 $0 $751 $0 $0 $128,501 $0 $129,252 LaPorte $0 $0 $70,136 $0 $2,950 $0 $0 $0 $0 $73,086 Lawrence $0 $0 $0 $0 $0 $0 $0 $54,658 $0 $54,658 Marshall $0 $0 $0 $0 $0 $30,490 $0 $253,683 $0 $284,173 Martin $0 $0 $0 $110,964 $163,245 $38,222 $0 $3,898 $0 $316,329 Monroe $0 $0 $208,636 $0 $9,598 $0 $124,888 $0 $0 $343,123 Montgomery $0 $0 $0 $0 $0 $16,187 $0 $583,556 $0 $599,743 Morgan $0 $0 $0 $0 $0 $0 $0 $217,014 $0 $217,014 Noble $0 $0 $1,321 $0 $16,895 $0 $0 $56,913 $0 $75,130 Orange $0 $0 $1,446 $0 $2,585 $52,664 $0 $0 $0 $56,695 Owen $0 $0 $0 $0 $0 $0 $0 $19,558 $0 $19,558 continued on next page 25

24 Indiana Local Technical Assistance Program Table # (cy) Supplemental Highway Fund Revenues, Refunds/Reimbursements Continued Engineer Salary Covered Bridge Subsidy (1) Subsidy (2) Fuel Reimbursement (3) Insurance Payment for Bridge Claims (5) LPA Funds Inspection (6) (7) Misc. Reimbursement Investments Total County Disaster Relief (4) Parke $0 $0 $1,543 $43,075 $14,123 $90,071 $0 $3,621 $0 $152,433 Perry $0 $0 $0 $1,501 $0 $0 $0 $89,330 $0 $90,830 Pike $0 $0 $0 $0 $0 $126,829 $0 $762 $0 $127,590 Pulaski $0 $0 $0 $0 $0 $35,449 $0 $0 $0 $35,449 Putnam $0 $0 $231,191 $0 $3,319 $0 $0 $0 $0 $234,510 Ripley $0 $0 $0 $32,935 $0 $0 $0 $1,210 $0 $34,145 Rush $0 $9,250 $0 $0 $0 $0 $0 $14,597 $0 $23,847 Scott $0 $0 $0 $0 $0 $0 $0 $397,332 $0 $397,332 Shelby $0 $0 $0 $0 $0 $0 $0 $99,315 $0 $99,315 Spencer $0 $0 $0 $0 $0 $0 $0 $69,030 $0 $69,030 Steuben $0 $0 $0 $0 $0 $26,097 $0 $0 $0 $26,097 Tippecanoe $20,000 $0 $0 $0 $0 $0 $0 $777,580 $0 $797,580 Union $0 $0 $0 $19,709 $11,931 $0 $0 $665 $0 $32,305 Vanderburgh $20,000 $0 $0 $0 $0 $0 $0 $2,003,831 $0 $2,023,831 Wabash $0 $0 $920 $0 $0 $0 $0 $2,421 $0 $3,341 Warren $0 $0 $0 $0 $0 $0 $0 $863 $0 $863 Wells $0 $0 $0 $0 $0 $0 $0 $134,915 $0 $134,915 White $0 $0 $0 $0 $0 $33,209 $0 $100,043 $0 $133,252 Total $265,627 $9,250 $1,187,969 $637,347 $374,033 $1,012,742 $575,331 $7,539,667 $0 $11,601,966 (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. (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 tornadoes, 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: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16, 26

25 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Supplemental Highway Fund Revenues, Miscellaneous County Auctions/ Surplus/ Junk Interest on Sales (2) Solid Waste (3) Bonds/ Loans (4) Cost Sharing Investments (5) Programs (6) Outsourcing of Equipment and Sale of Plans/ Personnel (7) Grant Funds Maps (8) (9) National Forest Donations (10) (11) Misc. Total Adams $0 $0 $0 $2,585 $0 $0 $0 $0 $0 $0 $145,687 $148,273 Allen $171,301 $8,296 $0 $28,798 $0 $0 $2,950 $0 $0 $0 $310,841 $522,186 Bartholomew $6,802 $0 $0 $20,157 $0 $0 $0 $0 $0 $0 $1,722 $28,681 Blackford $4,187 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4,187 Boone $0 $0 $0 $2,325 $0 $0 $0 $0 $0 $0 $0 $2,325 Brown $6,006 $0 $0 $1,113 $0 $0 $0 $0 $0 $18,770 $1,457 $27,346 Carroll $5,378 $0 $0 $2,850 $0 $0 $0 $0 $0 $0 $49,073 $57,302 Clinton $0 $0 $0 $1,753 $0 $0 $0 $0 $0 $0 $13,622 $15,375 Daviess $140,747 $0 $0 $0 $0 $0 $0 $0 $21,000 $0 $0 $161,747 Dearborn $2,100 $0 $0 $21,140 $0 $0 $0 $0 $0 $0 $4,410 $27,649 Decatur $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $341,286 $341,286 Dekalb $0 $0 $0 $6,012 $0 $0 $0 $0 $0 $0 $1,003,199 $1,009,211 Dubois $8,370 $0 $0 $0 $0 $0 $0 $0 $0 $345,791 $16,972 $371,132 Floyd $70,483 $0 $1,712,566 $0 $0 $0 $0 $0 $0 $0 $10,425 $1,793,473 Fountain $0 $0 $0 $3,866 $0 $0 $0 $0 $0 $0 $90,772 $94,638 Fulton $7,235 $0 $0 $1,334 $0 $0 $0 $0 $0 $0 $249,316 $257,884 Gibson $17,380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $129,355 $146,736 Greene $0 $0 $0 $1,987 $0 $0 $0 $0 $0 $0 $173,623 $175,609 Hamilton $0 $0 $0 $3,209 $0 $0 $0 $0 $0 $0 $3,178,136 $3,181,345 Hancock $0 $0 $0 $3,723 $0 $0 $0 $0 $0 $0 $122,138 $125,860 Harrison $508 $0 $0 $156,847 $0 $0 $0 $0 $0 $0 $248,024 $405,378 Hendricks $5,200 $0 $0 $17,000 $0 $0 $0 $0 $0 $0 $23,740 $45,940 Henry $7,926 $0 $0 $0 $0 $0 $0 $0 $0 $0 $16,635 $24,561 continued on next page 27

26 Indiana Local Technical Assistance Program Table # (cy) Supplemental Highway Fund Revenues, Miscellaneous Continued Auctions/ Surplus/ Junk Interest on Sales (2) Solid Waste (3) Bonds/ Loans (4) County Misc. Total Howard $0 $0 $0 $7,436 $0 $0 $0 $0 $0 $0 $12,165 $19,601 Huntington $5,878 $0 $0 $6,907 $0 $0 $0 $0 $0 $0 $0 $12,785 Jackson $8,376 $0 $0 $15,000 $0 $0 $0 $0 $0 $0 $992,741 $1,016,116 Cost Sharing Investments (5) Programs (6) Outsourcing of Equipment and Sale of Plans/ Personnel (7) Grant Funds Maps (8) (9) National Forest Donations (10) (11) Jasper $2,999 $0 $0 $1,905 $0 $0 $0 $0 $0 $0 $0 $4,904 Jay $0 $0 $0 $2,282 $0 $0 $0 $0 $0 $0 $79,926 $82,208 Jefferson $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,060,441 $1,060,441 Jennings $11,520 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $11,520 Johnson $21,917 $0 $0 $0 $0 $0 $0 $0 $0 $0 $260,704 $282,621 Knox $27,359 $0 $0 $0 $0 $0 $0 $0 $0 $0 $180,294 $207,653 Kosciusko $9,094 $0 $0 $0 $0 $0 $0 $0 $0 $0 $600,600 $609,694 LaGrange $3,680 $0 $0 $5,143 $0 $0 $0 $0 $0 $0 $0 $8,823 Lake $0 $0 $0 $1,383 $0 $0 $0 $0 $0 $0 $184,565 $185,948 LaPorte $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $94,594 $94,594 Lawrence $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $233,756 $233,756 Madison $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,090,762 $1,090,762 Marshall $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,440 $1,440 Martin $0 $0 $0 $3,166 $0 $0 $0 $0 $0 $11,776 $115,805 $130,747 Monroe $0 $0 $0 $10,190 $0 $0 $0 $0 $0 $24,447 $1,339,577 $1,374,214 Montgomery $857 $0 $0 $0 $0 $0 $0 $0 $0 $0 $587,544 $588,401 Morgan $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $6,706 $6,706 Noble $18,511 $0 $0 $8,587 $0 $0 $0 $0 $0 $0 $6,724 $33,822 Orange $6,497 $0 $487,804 $0 $0 $0 $0 $0 $0 $46,893 $41,129 $582,323 Owen $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,068 $5,068 Parke $0 $0 $0 $864 $0 $0 $1,543 $0 $20 $0 $9,124 $11,551 Perry $1,910 $0 $0 $7,535 $0 $0 $0 $0 $0 $89,880 $0 $99,325 continued on next page 28

27 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Supplemental Highway Fund Revenues, Miscellaneous Continued Auctions/ Surplus/ Junk Interest on Sales (2) Solid Waste (3) Bonds/ Loans (4) County Misc. Total Pike $880 $0 $0 $0 $0 $0 $20,029 $0 $0 $0 $7,849 $28,758 Pulaski $8,211 $0 $0 $12,605 $0 $0 $0 $0 $0 $0 $2,303 $23,120 Putnam $0 $0 $0 $8,128 $0 $0 $0 $0 $0 $0 $76,629 $84,758 Ripley $2,000 $0 $0 $7,000 $0 $0 $0 $20,000 $0 $0 $23,832 $52,832 Rush $5,694 $0 $0 $3,159 $0 $0 $0 $0 $0 $0 $12,988 $21,841 Scott $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $32,180 $32,180 Shelby $0 $0 $0 $2,722 $0 $3,113 $0 $0 $0 $0 $0 $5,836 Spencer $3,656 $0 $0 $751 $0 $0 $0 $0 $0 $0 $0 $4,407 St. Joseph $0 $0 $0 $1,296,415 $0 $0 $0 $0 $0 $0 $0 $1,296,415 Steuben $17,309 $0 $0 $0 $0 $0 $0 $0 $0 $0 $185,059 $202,368 Tippecanoe $30,771 $0 $0 $45,666 $0 $0 $0 $0 $30,478 $0 $125,872 $232,788 Tipton $4,848 $0 $0 $525 $0 $0 $0 $0 $0 $0 $68,436 $73,809 Cost Sharing Investments (5) Programs (6) Outsourcing of Equipment and Sale of Plans/ Personnel (7) Grant Funds Maps (8) (9) National Forest Donations (10) (11) Union $11,264 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $11,264 Vanderburgh $0 $0 $0 $4,727 $0 $0 $0 $0 $0 $0 $711,969 $716,696 Wabash $3,721 $0 $0 $19,878 $0 $0 $0 $0 $0 $0 $0 $23,599 Warren $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $130,809 $130,809 Wayne $68,918 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $68,918 Wells $0 $0 $0 $7,441,937 $0 $0 $0 $0 $0 $0 $0 $7,441,937 White $0 $2,426 $0 $0 $0 $0 $0 $0 $0 $0 $12,594 $15,019 Total $729,493 $10,722 $2,200,369 $9,188,610 $0 $3,113 $24,523 $20,000 $51,498 $537,556 $14,424,616 $27,190,501 (1) This table lists miscellaneous revenues that counties have been able to generate for their highway departments (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 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 cost and the adjoining land owners pay 1/2 of the material 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 fromo the US Forest Service, and allocate part of these funds to the Highway Department. Source: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 16, 29

28 Indiana Local Technical Assistance Program Table # (cy) Supplemental Street Fund Revenues, Summary Table Municipality Total Supplemental Revenue Bloomington $7,027, Carmel $11,793, Clarksville $45, Columbus $2,784, Elkhart $2,405, Evansville $7,703, Fowler $181, Franklin $1,027, Gas City $982, Greenfield $9,236, Greenwood $24,085, Hobart $4,107, Laporte $467, Logansport $1,521, Munster $8,203, New Albany $8,594, Peru $456, Richmond $1,552, Schererville $12,572, South Bend $11,158, Valparaiso $918, West Lafayette $24, Total $116,852, Table # (cy) Supplemental Street Fund Revenues, Municipal Optional Income Taxes Municipality (2) EDIT (4) AGIT LOHUT (3) Total Carmel 0 Evansville 853, ,264 Franklin 493, ,486 Greenfield 2,181,718 2,181,718 Greenwood 6,274,777 1,059,329 7,334,106 Logansport 319, ,202 1,040,134 New Albany 519, ,653 Peru 375, ,000 South Bend 1,795,538 1,795,538 Total 1,214,585 4,921,819 14,592,899 (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. Source: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No. 225 (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, 2012 to December 31,

29 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Supplemental Street Fund Revenues, Miscellaneous Municipal Taxes Municipality (2) Property Tax TIF (3) Automobile Aircraft Excise Tax CVET (Commercial Vehicle Excise Tax) FIT (Financial Institution Tax ) Total Bloomington 6,882,354 6,882,354 Carmel 7,390,804 4,836 4,336 7,399,976 Columbus 1,843,070 4,173 1,400 1,848,643 Elkhart 2,121,294 88,848 19,684 23,886 2,253,712 Fowler 132, ,020 Franklin 502,794 3, ,970 Gas City 644,959 4,202 3, ,563 Greenfield 5,569, ,424 11,026 6,279,237 Greenwood 12,366, ,158 12,931,225 Hobart 2,287,470 57,410 2,344,880 Laporte 312,795 4, ,987 Logansport 427, ,560 Munster 77,784 4,816, ,894,361 New Albany 4,939,213 4,939,213 Richmond 1,478,542 19,890 17,737 1,516,169 Schererville 4,320,277 2,289 4,322,566 South Bend 5,505,912 5,505,912 Valparaiso 412,105 2, ,091 Total $52,275,594 $9,755,337 $787,272 $61,975 $688,258 $63,568,437 Data for this table is from January 1, 2012 to December 31, 2012 (1) Listed are some innovative taxes that these cities and towns have implemented to raise revenue for their street departments. (2) The cities and towns listed filed Form 225 with the State Board of Accounts. (3) 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 Source: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No

30 Indiana Local Technical Assistance Program Table # (cy) Supplemental Street Fund Revenues, Miscellaneous Municipality Cable Receipts (3) Permits Bond Fund (1) Gaming (2) Payment Insurance Interests Misc. Reimbursement Auctions/ Surplus/ Junk Sales Grant Funds Engineer Salary Subsidy Covered Bridge Subsidy Fuel Reimb. Disaster Relief Bridge Inspection Investments Solid Waste Sale of Plans/ Maps Donations Miscellaneous Total Bloomington 42,491 10,189 92, ,637 Carmel 66,107 8, ,180 4,011,978 4,393,322 Clarksville 45,159 45,159 Columbus 835, , ,014 Elkhart 152, ,129 Evansville 95,161 3, ,707 39,034 7,316 8,900 5,953,516 6,849,977 Fowler 10, ,162 1,595 5,585 49,768 Franklin 27,890 27,890 Gas City 27,979 1, , ,426 Greenfield 80,763 1, , , ,029 Greenwood 23,630 3,796,330 3,819,960 Hobart 300, , ,805 1,762,870 Laporte 127, , ,209 Logansport 1, ,015 32,682 6,983 7,649 2,116 53,988 Munster ,165 2,492, ,421 3,308,851 New Albany 150, ,000 2,975,541 3,135,877 Peru 23,003 9,323 20,000 26,743 1, ,617 Richmond 12, ,665 8,700 36,437 Schererville 424, ,333 24, ,671 7,110,749 70,786 8,249,612 South Bend 60, ,978 29,486 2,891,248 3,856,887 Valparaiso 220,941 2, , ,703 West Lafayette 18,651 1,070 4,881 24,602 Total $424,309 $350,193 $427,414 $565,333 $272,555 $131,716 $3,940,644 $47,609 $2,899,392 $20,000 $28,593 $33,665 $39,034 $1,595 $7,115,630 $5,585 $7,528 $77,651 $22,302,516 38,690,964 (1) (2) Data for this table is from January 1, 2012 to December 31, 2012 Money raised from the sale of bonds for street and road work. A portion of River Boat gaming revenues has been set aside for the listed cities and towns to be applied to infrastructure improvements. (3) Money received from the Cable Company to repair any road or right-of-way damage Annual Operational Report as prescribed Source: by the State Board of Accounts - Form No

31 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Cumulative Bridge Fund Revenues (1) County Amount ($) # of Bridges Adams 638, Allen (2) 1,495, Bartholomew 1,397, Benton 307, Blackford 143, Boone 682, Brown 255, Carroll 468, Cass 393, Clark (6) 296, Clay 201, Clinton 331, Crawford (2) - 76 Daviess 973, Dearborn 775, Decatur 630, Dekalb 414, Delaware 1,484, Dubois 717, Elkhart 2,260, Fayette 252, Floyd 378, Fountain 368, Franklin 458, Fulton 227, Gibson 1,129, Grant 652, Greene 286, Hamilton (2) 2,481, Hancock 1,156, Harrison 575, Hendricks 3,342, Henry 294, Howard 813, Huntington 488, Jackson 353, Jasper 249, Jay 473, Jefferson 682, Jennings 348, Johnson 1,226, continued on next page 33

32 Indiana Local Technical Assistance Program Table # (cy) Cumulative Bridge Fund Revenues (1) Continued County Amount ($) # of Bridges Knox 379, Kosciusko 531, LaGrange 252, Lake 1,776, LaPorte (6) Lawrence 803, Madison 821, Marion (3) Marshall 654, Martin 100, Miami 268, Monroe 1,314, Montgomery 298, Morgan 292, Newton 219, Noble (2) - 62 Ohio 112, Orange 412, Owen 273, Parke 248, Perry 269, Pike 290, Porter 420, Posey 1,760, Pulaski 177, Putnam 859, Randolph 319, Ripley 500, Rush 169, Scott 63, Shelby 491, Spencer 246, St. Joseph 2,090, Starke 61, Steuben 175, Sullivan 321, Switzerland 233, Tippecanoe 2,179, Tipton 282, Union 101, Vanderburgh 1,804, continued on next page 34

33 Summary of Highway Revenues, Distributions & Expenses Table # (cy) Cumulative Bridge Fund Revenues (1) Continued County Amount ($) # of Bridges Vermillion 288, Vigo 882, Wabash 316, Warren 252, Warrick 226, Washington 304, Wayne 912, Wells (4) White 855, Whitley 442, Total (5) $56,176,145 12,793 (1) Dollar values represent the amount payable in (2) Allen, Crawford, Hamilton, and Noble Counties do not have Cumulative Bridge Funds, instead they use Cumulative Capital Development Funds exclusively for bridge funding. (3) All bridges in Marion county are maintained by the City of Indianapolis. (4) Wells County does not have a Cumulative Bridge Fund, instead they fund their bridges directly from County General Funds. (5) Total includes bridges from Allen, Crawford, Hamilton, Noble and Marion Counties (6) Data from Clark and LaPorte County was not available at the time of publication Source: The 2012 FY Comprehensive Annual Financial Report prepared by the Office of Indiana Auditor of State 35

34 Indiana Local Technical Assistance Program Table # (cy) County Major Bridge Fund Revenues County Amount ($) Allen $5,890,193 Elkhart $2,037,197 Hamilton $3,039,422 Total $10,966,812 Source: Indiana Transparency Portal, 2010 Reports 36

35 Section 2: Distributions

36 Summary of Highway Revenues, Distributions & Expenses Table #8.0 Historical Summary of Total Distributions (Includes MVH (1), LRS (2), and SHRCI (3) ) State Fiscal Year INDOT Counties Cities & Towns Total (4) $362,077,905 $222,672,330 $119,541,641 $704,291, $427,382,464 $226,643,555 $119,502,681 $773,528, $413,313,667 $219,045,078 $116,227,059 $748,585, $422,896,234 $221,851,160 $117,149,269 $761,896, $420,562,130 $224,347,238 $118,609,918 $763,519, $455,939,141 $242,372,127 $127,992,416 $826,303, $461,534,533 $241,948,630 $126,354,993 $829,838, $471,900,864 $250,319,032 $130,504,911 $852,724, $478,723,725 $255,147,978 $132,684,163 $866,555, $441,897,486 $274,217,654 $144,199,728 $860,314, $383,396,375 $262,849,665 $138,122,458 $784,368, $433,090,718 $225,454,760 $119,148,552 $777,694, $414,386,203 $271,199,106 $157,654,531 $843,239,840 (1) Motor Vehicle Highway Account, includes Accelerated I & Accelerated II Distributions (2) Local Road and Street Account (3) State Highway Road Construction and Improvement Fund (All this money goes exclusively to INDOT) (4) Only MVH and LRS funds are included in fiscal year due to lack of SHRCI information Source: Motor Vehicle Revenue Report from State Auditor's Office (Fiscal Years ) 39

37 Indiana Local Technical Assistance Program Table #9.0 Historical Summary of MVH Distributions (1) (Includes Accelerated I and II) State Fiscal Year INDOT Counties Cities & Towns Total $272,063,244 $182,691,062 $85,955,852 $540,710, $278,876,219 $185,814,479 $87,413,187 $552,103, $261,962,884 $177,392,814 $83,490,583 $522,846, $273,787,020 $181,446,707 $85,393,507 $540,627, $270,600,530 $183,076,833 $86,173,562 $539,850, $297,902,590 $198,158,936 $93,243,187 $589,304, $301,104,992 $196,481,542 $92,466,101 $590,052, $309,798,897 $204,101,552 $96,056,714 $609,957, $316,217,254 $209,287,281 $98,501,895 $624,006, $281,420,767 $228,620,789 $110,095,164 $620,136, $241,259,413 $218,455,088 $105,172,477 $564,886, $307,965,329 $182,543,810 $86,014,010 $576,523, $288,688,588 $172,027,407 $81,077,224 $541,793,219 (1) Motor Vehicle Highway Account (53% to INDOT & 47% to Locals) Source: Motor Vehicle Revenue Report from State Auditor's Office (Fiscal Years ) 40

38 Summary of Highway Revenues, Distributions & Expenses Table #10.0 Historical Summary of LRS Distributions (1) State Fiscal Year INDOT Counties Cities & Towns Total $90,014,661 $39,981,268 $33,585,789 $163,581, $89,047,405 $40,829,076 $32,089,494 $161,965, $90,950,886 $41,652,264 $32,736,476 $165,339, $88,170,785 $40,404,453 $31,755,762 $160,331, $90,006,417 $41,270,405 $32,436,355 $163,713, $96,511,869 $44,213,191 $34,749,229 $175,474, $97,002,265 $45,467,088 $33,888,892 $176,358, $98,495,622 $46,217,480 $34,448,197 $177,977, $97,934,394 $45,860,697 $34,182,268 $175,279, $95,578,052 $45,596,865 $34,104,564 $171,993, $94,649,077 $44,394,577 $32,949,981 $171,993, $92,935,018 $42,910,950 $33,134,542 $168,980, $92,567,084 $99,171,699 $76,577,307 $268,316,090 (1) Local Road and Street Account Source: Local Road and Street Account Report from State Auditor's Office 41

39 Indiana Local Technical Assistance Program Table #11.0 Historical Summary of SHRCI Distributions (1) State Fiscal Year INDOT $59,458, $60,399, $60,938, $59,955, $61,524, $63,427, $63,606, $64,572, $64,898, $47,487, $32,190, $33,130,532 (1) State Highway Road Construction and Improvement Fund (All this money goes exclusively to INDOT) Source: SHRCI Report from State Auditor's Office (Fiscal Years ) 42

40 Summary of Highway Revenues, Distributions & Expenses Table #12.0 Historical Summary of Federal Aid Distributions by Fund (1) Federal Fiscal Year Bridge (2) STP (3) CMAQ (4) Equity Bonus (5) Total $151,087,221 $22,257,384 $173,344, $27,809,494 $143,010,150 $24,221,347 $19,606,377 $214,647, $26,814,902 $137,890,186 $23,284,911 $18,755,594 $206,745, $26,261,830 $136,306,917 $22,836,389 $17,719,587 $203,124, $25,887,267 $114,961,844 $22,000,457 $18,096,573 $180,946, $23,909,970 $102,658,936 $19,189,195 $19,604,299 $165,362,400 (1) Federal Fund categories for local use (2) Bridge Funds (3) Surface Transportation Program Funds (4) Congestion Mitigation/Air Quality Funds (5) Minimum Guarantee Funds were changed to Equity Bonus in 2006 To get detailed information regarding the qualifications for Federal Funding, call Audra Blazdel at INDOT (317) Source: Federal Aid Local Funding Report from INDOT Accounting Department Shawn McMahan (317)

41 Indiana Local Technical Assistance Program Table # (cy) MVH and LRS Distribution AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL ADAMS DECATUR BERNE GENEVA MONROE ALLEN FT. WAYNE CITY NEW HAVEN WOODBURN GRABILL HUNTERTOWN MONROEVILLE LEOCEDARVILLE BARTHOLOMEW COLUMBUS CLIFFORD ELIZABETHTOWN HARTSVILLE HOPE JONESVILLE BENTON AMBIA BOSWELL EARL PARK FOWLER OTTERBEIN OXFORD BLACKFORD HARTFORD CITY MONTPELIER SHAMROCK LAKES BOONE LEBANON ADVANCE JAMESTOWN THORNTOWN ULEN WHITESTOWN ZIONSVILLE BROWN NASHVILLE continued on next page 44

42 Summary of Highway Revenues, Distributions & Expenses Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL CARROLL DELPHI BURLINGTON CAMDEN FLORA YEOMAN CASS LOGANSPORT GALVESTON ONWARD ROYAL CENTER WALTON CLARK JEFFERSONVILLE CHARLESTOWN CLARKSVILLE BORDEN SELLERSBURG UTICA CLAY BRAZIL CARBON CENTER POINT CLAY CITY KNIGHTSVILLE STAUNTON HARMONY CLINTON FRANKFORT COLFAX KIRKLIN MICHIGANTOWN MULBERRY ROSSVILLE CRAWFORD ALTON ENGLISH LEAVENWORTH MARENGO MILLTOWN DAVIESS WASHINGTON ALFORDSVILLE CANNELBURG ELNORA MONTGOMERY ODON PLAINVILLE continued on next page 45

43 Indiana Local Technical Assistance Program Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL DEARBORN LAWRENCEBURG AURORA DILLSBORO GREENDALE MOORES HILL ST. LEON WEST HARRISON DECATUR GREENSBURG MILLHOUSEN NEW POINT ST. PAUL WESTPORT DEKALB AUBURN GARRETT BUTLER ALTONA ASHLEY CORUNNA ST. JOE WATERLOO DELAWARE MUNCIE CITY ALBANY EATON GASTON SELMA YORKTOWN DALEVILLE DUBOIS JASPER HUNTINGBURG BIRDSEYE FERDINAND HOLLAND ELKHART ELKHART CITY GOSHEN CITY NAPPANEE BRISTOL MIDDLEBURY MILLERSBURG WAKARUSA FAYETTE CONNERSVILLE continued on next page 46

44 Summary of Highway Revenues, Distributions & Expenses Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL FLOYD NEW ALBANY CITY GEORGETOWN GREENVILLE FOUNTAIN ATTICA CITY OF COVINGTON HILLSBORO KINGMAN MELLOTT NEWTOWN VEEDERSBURG WALLACE FRANKLIN CEDAR GROVE LAUREL MOUNT CARMEL OLDENBURG BROOKVILLE FULTON ROCHESTER AKRON FULTON KEWANNA GIBSON PRINCETON OAKLAND CITY FORT BRANCH FRANCISCO HAUBSTADT HAZELTON MACKEY OWENSVILLE PATOKA SOMERVILLE GRANT MARION CITY GAS CITY FAIRMOUNT FOWLERTON JONESBORO MATTHEWS SWAYZEE SWEETSER UPLAND VAN BUREN continued on next page 47

45 Indiana Local Technical Assistance Program Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL GREENE LINTON JASONVILLE BLOOMFIELD LYONS NEWBERRY SWITZ CITY WORTHINGTON HAMILTON CARMEL NOBLESVILLE ARCADIA ATLANTA CICERO FISHERS SHERIDAN WESTFIELD HANCOCK GREENFIELD FORTVILLE NEW PALESTINE SHIRLEY SPRING LAKE WILKINSON MCCORDSVILLE HARRISON CORYDON CRANDALL ELIZABETH LACONIA LANESVILLE MAUCKPORT NEW AMSTERDAM NEW MIDDLETOWN PALMYRA HENDRICKS BROWNSBURG PLAINFIELD AMO CLAYTON COATESVILLE DANVILLE LIZTON NORTH SALEM PITTSBORO STILESVILLE AVON continued on next page 48

46 Summary of Highway Revenues, Distributions & Expenses Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL HENRY NEW CASTLE BLOUNTSVILLE CADIZ DUNREITH GREENSBORO KENNARD KNIGHTSTOWN LEWISVILLE MIDDLETOWN MOORELAND MOUNT SUMMIT SPICELAND SPRINGPORT STRAUGHN SULPHUR SPRINGS HOWARD KOKOMO CITY GREENTOWN RUSSIAVILLE HUNTINGTON HUNTINGTON ANDREWS MARKLE MOUNT ETNA ROANOKE WARREN JACKSON SEYMOUR BROWNSTOWN CROTHERSVILLE MEDORA JASPER RENSSELAER DEMOTTE REMINGTON WHEATFIELD JAY PORTLAND DUNKIRK BRYANT PENNVILLE REDKEY SALAMONIA JEFFERSON MADISON BROOKSBURG DUPONT HANOVER continued on next page 49

47 Indiana Local Technical Assistance Program Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL JENNINGS NORTH VERNON VERNON JOHNSON FRANKLIN GREENWOOD SANITATION BARGERSVILLE EDINBURGH NEW WHITELAND PRINCES LAKE TRAFALGAR WHITELAND KNOX VINCENNES BICKNELL BRUCEVILLE DECKER EDWARDSPORT MONROE CITY OAKTOWN SANDBORN WHEATLAND KOSCIUSKO WARSAW BURKET CLAYPOOL ETNA GREEN LEESBURG MENTONE MILFORD NORTH WEBSTER PIERCETON SIDNEY SILVER LAKE SYRACUSE WINONA LAKE LAGRANGE LAGRANGE SHIPSHEWANA TOPEKA WOLCOTTVILE continued on next page 50

48 Summary of Highway Revenues, Distributions & Expenses Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL LAKE GARY CITY HAMMOND CITY CITY OF EAST CHICAGO HOBART CROWN POINT WHITING LAKE STATION CEDAR LAKE TOWN OF GRIFFITH TRES HIGHLAND MUNSTER MERRILLVILLE DYER LOWELL NEW CHICAGO ST. JOHN SCHERERVILLE SCHNEIDER WINFIELD LAPORTE MICHIGAN CITY CITY LAPORTE KINGSBURY KINGSFORD HEIGHTS LACROSSE LONG BEACH MICHIANA SHORES POTTAWATTAMIE PARK TRAIL CREEK WANATAH WESTVILLE LAWRENCE BEDFORD CITY UTILITIES MITCHELL OOLITIC MADISON ANDERSON CITY ELWOOD ALEXANDRIA CHESTERFIELD COUNTRY CLUB HTS EDGEWOOD FRANKTON INGALLS LAPEL MARKLEVILLE ORESTES PENDLETON RIVER FORREST SUMMITVILLE WOODLAWN HEIGHTS continued on next page 51

49 Indiana Local Technical Assistance Program Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL MARION LAWRENCE BEECH GROVE SOUTHPORT SPEEDWAY CLERMONT CROWS NEST CUMBERLAND HOMECROFT MERIDIAN HILLS NORTH CROWS NEST ROCKY RIPPLE WARREN PARK WILLIAMS CREEK WYNNEDALE SPRING HILL INDIANAPOLIS CITY MARSHALL PLYMOUTH ARGOS BOURBON TOWN OF BREMEN CULVER LAPAZ MARTIN LOOGOOTEE CRANE SHOALS MIAMI PERU AMBOY BUNKER HILL CONVERSE DENVER MACY MONROE BLOOMINGTON CITY ELLETTSVILLE STINESVILLE MONTGOMERY CRAWFORDSVILLE ALAMO DARLINGTON LADOGA LINDEN NEW MARKET WAVELAND WAYNETOWN WINGATE NEW RICHMOND NEW ROSS continued on next page 52

50 Summary of Highway Revenues, Distributions & Expenses Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL MORGAN MARTINSVILLE MOORESVILLE BETHANY BROOKLYN MORGANTOWN PARAGON MONROVIA NEWTON BROOK GOODLAND KENTLAND MOROCCO MOUNT AYR NOBLE KENDALLVILLE LIGONIER ALBION AVILLA CROMWELL ROME CITY OHIO RISING SUN ORANGE FRENCH LICK ORLEANS PAOLI WEST BADEN SPRINGS OWEN GOSPORT SPENCER PARKE BLOOMINGDALE MARSHALL MONTEZUMA ROCKVILLE ROSEDALE MECCA PERRY TELL CITY CANNELTON TROY continued on next page 53

51 Indiana Local Technical Assistance Program Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL PIKE PETERSBURG SPURGEON WINSLOW PORTER VALPARAISO PORTAGE CHESTERTON BEVERLY SHORES BURNS HARBOR DUNE ACRES HEBRON KOUTS OGDEN DUNES PORTER PINES POSEY MOUNT VERNON CYNTHIANA GRIFFIN NEW HARMONY POSEYVILLE PULASKI FRANCESVILLE MEDARYVILLE MONTEREY WINAMAC PUTNAM GREENCASTLE BAINBRIDGE CLOVERDALE ROACHDALE RUSSELVILLE FILLMORE RANDOLPH WINCHESTER UNION CITY FARMLAND LOSANTVILLE LYNN MODOC PARKER CITY RIDGEVILLE SARATOGA continued on next page 54

52 Summary of Highway Revenues, Distributions & Expenses Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL RIPLEY BATESVILLE MILAN NAPOLEON OSGOOD SUNMAN VERSAILLES HOLTON RUSH RUSHVILLE CITY UTILITIES CARTHAGE GLENWOOD ST. JOSEPH SOUTH BEND CITY MISHAWAKA CITY INDIAN VILLAGE LAKEVILLE NEW CARLISLE NORTH LIBERTY OSCEOLA ROSELAND WALKERTON SCOTT SCOTTSBURG AUSTIN SHELBY SHELBYVILLE MORRISTOWN FAIRLAND SPENCER ROCKPORT CHRISNEY DALE GENTRYVILLE GRANDVIEW SANTA CLAUS TOWN OF RICHLAND STARKE KNOX HAMLET NORTH JUDSON STEUBEN ANGOLA CLEAR LAKE FREMONT TOWN OF HAMILTON HUDSON ORLAND continued on next page 55

53 Indiana Local Technical Assistance Program Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL SULLIVAN SULLIVAN CARLISLE DUGGER FARMERSBURG HYMERA MEROM SHELBURN SWITZERLAND PATRIOT VEVAY TIPPECANOE LAFAYETTE CITY WEST LAFAYETTE BATTLE GROUND CLARKS HILL DAYTON SHADELAND TIPTON TIPTON KEMPTON SHARPSVILLE WINDFALL CITY UNION LIBERTY W. COLLEGE CORNER VANDERBURGH EVANSVILLE CITY DARMSTADT VERMILLION CLINTON CAYUGA DANA FAIRVIEW PARK NEWPORT PERRYSVILLE UNIVERSIAL VIGO TERRE HAUTE CITY RILEY SEELYVILLE WEST TERRE HAUTE continued on next page 56

54 Summary of Highway Revenues, Distributions & Expenses Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL WABASH WABASH NORTH MANCHESTER LA FONTAINE LAGRO ROANN WARREN PINE VILLAGE STATE LINE CITY WEST LEBANON WILLIAMSPORT WARRICK BOONVILLE CHANDLER ELBERFELD LYNNVILLE NEWBURGH TENNYSON WASHINGTON SALEM CAMPBELLSBURG FREDERICKSBURG HARDINSBURG LITTLE YORK LIVONIA NEW PEKIN SALTILLO WAYNE RICHMOND CITY BOSTON CAMBRIDGE CITY CENTERVILLE DUBLIN EAST GERMANTOWN ECONOMY FOUNTAIN CITY GREENS FORK HAGERSTOWN MILTON MOUNT AUBURN SPRING GROVE WHITEWATER WELLS BLUFFTON ZANESVILLE OSSIAN PONETO UNIONDALE VERA CRUZ continued on next page 57

55 Indiana Local Technical Assistance Program Table # (cy) MVH and LRS Distribution (Continued) AGENCY MVHA ACCEL #1 (1) ACCEL #2 (2) LRS TOTAL WHITE MONTICELLO BROOKSTON BURNETTSVILLE CHALMERS MONON REYNOLDS WOLCOTT WHITLEY COLUMBIA CITY CHURUBUSCO LARWILL SOUTH WHITLEY Total $271,504,946 $15,000,000 $14,997,312 $73,971,058 $375,473,316 (1) The portion of Accelerated I monies alloted for local governments is $15 million and it is distributed using the Local Road and Street distribution formula. (2) The portion of Accelerated II monies alloted for local governments is $15 million and it is distributed using the Motor Vehicle Highway distribution formula. Source: MVHA & LRSA Report from State Auditor 58

56 Summary of Highway Revenues, Distributions & Expenses Table # (ffy) Federal Aid Distributions By County (1) County Bridge Enhancement Group IV (2) Total Adams $218,880 $0 $0 $218,880 Allen $0 $152,600 $0 $152,600 Bartholomew $0 $0 $5,148 $5,148 Blackford ($198,538) $0 $0 ($198,538) Brown $100,000 $0 $0 $100,000 Carroll ($84,779) $0 $0 ($84,779) Cass $0 $0 $3,200 $3,200 Clark $0 $0 $109,903 $109,903 Clay $1,751 $0 $0 $1,751 Clinton $270,960 $0 $0 $270,960 Crawford $81,138 $0 $0 $81,138 Daviess $3,920 $0 $349,920 $353,840 Delaware $12,240 $0 $0 $12,240 Dubois $118,144 $0 $5,575 $123,719 Floyd $43,064 $0 $48,000 $91,064 Fountain $2,895 $0 $0 $2,895 Fulton $79,440 $0 $0 $79,440 Gibson ($653,234) $0 $0 ($653,234) Grant $214,043 $0 ($11,597) $202,446 Hamilton $1,494 $0 $0 $1,494 Harrison $0 $0 $134,922 $134,922 Hendricks $141,280 $67,148 $0 $208,428 Howard $0 $0 $38,755 $38,755 Huntington $126,029 $0 $0 $126,029 Jackson $0 $0 ($1,378) ($1,378) Jasper $414,400 $0 $30,364 $444,764 Jay $0 $0 $0 $0 Jefferson $0 $0 $5,712 $5,712 Knox $331,040 $0 $0 $331,040 Kosciusko $121,840 $0 ($26,650) $95,190 LaGrange $0 $0 $424,000 $424,000 LaPorte $45,433 $0 $0 $45,433 Madison $0 $0 $33,495 $33,495 Marshall $0 $0 $1,100,000 $1,100,000 Martin $81,806 $0 $0 $81,806 Monroe ($222,930) $124,000 $0 ($98,930) Montgomery $0 $0 $8,300 $8,300 Noble $0 $0 ($41,463) ($41,463) Orange $0 $0 $390,616 $390,616 Perry $14,160 $0 $0 $14,160 Porter/Lake $107,600 $0 $0 $107,600 Posey $108,720 $0 $0 $108,720 Pulaski $0 $64,680 $0 $64,680 Putnam $144,080 $0 $0 $144,080 Randolph $7,760 $0 $0 $7,760 Ripley $6,880 $0 $0 $6,880 Rush $659,277 $0 $13,328 $672,605 Shelby $0 $0 $366,856 $366,856 St. Joseph $15,702 $0 $0 $15,702 Starke $0 $0 $10,677 $10,677 Steuben $50,184 $0 $0 $50,184 continued on next page 59

57 Indiana Local Technical Assistance Program Table # (ffy) Federal Aid Distributions By County (1) (Continued) County Bridge Enhancement Group IV (2) Total Tippecanoe $186,816 $0 $0 $186,816 Various $0 ($80,562) $0 ($80,562) Vermillion ($60,782) $0 $0 ($60,782) Wabash $152,082 $0 $0 $152,082 Warren $640,920 $41,843 $0 $682,763 Warrick $279,805 $0 $0 $279,805 Wayne $230,800 $0 $45,884 $276,684 Wells $152,581 $0 $0 $152,581 White $3,794,319 $369,709 $3,043,569 $7,207,596 Total (3) $7,741,219 $739,418 $6,087,138 $14,567,774 (1) Distributions of federal aid to counties broken down by fund type. (2) Group IV Funds are allocated to rural areas with a population less than 5,000 (3) Total Federal Aid Distribution may be larger than annually apportioned due to the difference in the year the amount is being expended Source: Federal Aid Local Funding Report from INDOT Accounting Department Shawn McMahan

58 Summary of Highway Revenues, Distributions & Expenses Table # (ffy) Federal Aid Distributions By City and Town (1) City or Town Bridge (2) Enhancement Group III (3) Group IV (4) Total Angola $0 $5,712 $1,053,500 $0 $1,059,212 Auburn $0 $67,200 ($8,613) $0 $58,588 Aurora $0 $136 $0 $500,000 $500,136 Bourbon $0 $0 $0 $13,500 $13,500 Carthage $0 $0 $0 $13,435 $13,435 Centerville $0 $0 $0 $38,095 $38,095 Columbus $0 $0 $800,000 $0 $800,000 Corydon $0 $1,367 $0 $0 $1,367 Crawfordsville $0 $0 $141,612 $0 $141,612 Cumberland $0 $314,764 $0 $0 $314,764 Dale $0 $20,800 $0 $0 $20,800 Delphi $0 $15,080 $0 $0 $15,080 East Chicago $0 $896,800 $0 $0 $896,800 Evansville $0 $931,352 $0 $0 $931,352 Ft. Wayne $0 $278,339 $0 $0 $278,339 Geneva $0 $129,360 $0 $0 $129,360 Goshen $0 $106,080 $0 $0 $106,080 Greencastle $0 $274,717 $0 $0 $274,717 Greensburg $0 $0 $807,119 $0 $807,119 Hartford City $0 $0 ($1) $0 ($1) Indianapolis $0 $35,200 $0 $0 $35,200 Jasper $0 $23,000 $0 $0 $23,000 Kendallville $0 $0 $65,427 $50,201 $115,627 LaPorte $0 $545 $0 $0 $545 Lebanon $0 $0 $362,720 $0 $362,720 Loogootee $0 $238,209 $0 $0 $238,209 Lowell $0 $0 $9,307 $0 $9,307 Madison $0 $123,494 $690,900 $0 $814,394 Marion $0 $0 $8,774 $0 $8,774 Milton $0 $16,000 $0 $0 $16,000 Mitchell $0 $0 $0 $27,200 $27,200 Monticello $0 $0 $11,544 $0 $11,544 Mount Vernon $0 $100,000 ($4,320) $0 $95,680 Newburgh $0 $1,473,756 $0 $0 $1,473,756 North Vernon $0 $0 ($443,030) $0 ($443,030) Plymouth $0 $17,753 $0 $0 $17,753 Portland $0 $0 $538,335 $0 $538,335 Rensselaer $0 $0 $40,000 $0 $40,000 Richmond $2,255,723 $88,263 $56,650 $0 $2,400,635 Roachdale $0 $0 $0 $54,002 $54,002 Salem $0 $0 $0 ($3,790) ($3,790) Shelbyville $0 $0 $271,339 $0 $271,339 South Bend $66,064 $0 $0 $0 $66,064 Sunman $0 $0 $0 $211,459 $211,459 Valparaiso $0 ($53,473) $0 $0 ($53,473) Warsaw $0 $0 $7,125 $0 $7,125 Waterloo $0 $2,870 $0 ($3,108) ($238) Winona Lake $0 $0 $240,000 $0 $240,000 Total (5) $2,321,787 $5,107,322 $4,648,387 $900,994 $12,978,490 (1) Distribution of federal aid to cities & towns broken down by fund type (2) At times, a federal-aid project will entail a road in a city and a bridge owned by a county. Bridge dollars will be sent to the lead agency to cover the costs of the bridge portion of the project. (3) Group III funds are allocated to urban areas with a population between 5,000 and 50,000 (4) Group IV funds are allocated to all municipalities with a population less than 5,000 and counties (5) Total Federal Aid Distribution may be larger than annually apportioned due to the difference in the year the amount is being expended Source: Federal Aid Local Funding Report from INDOT Accounting Department Shawn McMahan

59 Indiana Local Technical Assistance Program Table # (ffy) Federal Aid Distributions By Group I (1) Metropolitan Planning Organization STP (2) HSIP (3) TA (4) CMAQ (5) Total Indianapolis $27,303,005 $5,408,297 $2,398,354 $7,815,102 $42,924,758 Fort Wayne $5,373,278 $1,139,817 $505,461 $2,027,980 $9,046,536 Louisville $2,288,299 $509,676 $226,020 $1,021,223 $4,045,218 South Bend $4,098,396 $879,408 $389,981 $1,611,933 $6,979,718 Northwest $10,557,891 $2,143,317 $950,471 $3,359,474 $17,011,153 Evansville $3,366,773 $729,967 $323,710 $1,373,175 $5,793,625 Cincinnati $192,250 $37,177 $16,486 $49,153 $295,066 Total $53,179,892 $10,847,659 $4,810,483 $17,258,040 $86,096,074 (1) Group I Funds are allocated to urban areas with a population greater than 200,000 (2) Surface Transportation Program Funds (3) Highway Safety Improvement Program Funds (4) Transportation Alternatives (5) Congestion Mitigation/Air Quality Funds Source: Federal Aid Local Funding Report from INDOT Accounting Department Shawn McMahan

60 Summary of Highway Revenues, Distributions & Expenses Table # (ffy) Federal Aid Distributions By Group II (1) Metropolitan Planning Organization STP (2) HSIP (3) CMAQ (4) Total Anderson $1,380,477 $320,440 $718,886 $2,419,803 Bloomington $2,588,252 $395,063 $2,983,315 Elkhart/Goshen $2,376,637 $521,529 $1,040,160 $3,938,326 Kokomo $1,481,200 $226,086 $1,707,286 Lafayette $3,518,867 $537,109 $4,055,976 Muncie $1,424,551 $329,337 $733,101 $2,486,989 Terre Haute $1,463,491 $337,198 $745,659 $2,546,348 Columbus $1,308,526 $199,729 $1,508,255 Michigan City $982,279 $240,058 $590,462 $1,812,799 Total $16,524,280 $3,106,549 $3,828,268 $23,459,097 (1) Group II Funds are allocated to urban areas with populations from 50,000 to 200,000 (2) Surface Transportation Program Funds (3) Highway Safety Improvement Program Funds (4) Congestion Mitigation/Air Quality Funds Source: Federal Aid Local Funding Report from INDOTAccounting Department Shawn McMahan (317)

61 Section 3: Expenses

62 Summary of Highway Revenues, Distributions & Expenses Table #18.0 Historical Summary of Administrative Expenses and Adjustments, MVH Fund (sfy) (13 year period) Fiscal Year (1) Net Receipts (2) Net State Police Bureau of Motor Expense (3) Vehicles IDOR - Motor Fuel Division Traffic Safety (4) Other Expenses (5) Total Expenses Total Net Amount Adjustments (6) Distributed (7) $656,324,233 $89,671,061 $41,868,715 $9,760,693 $825,949 $11,664 $142,851,208 $27,237,133 $540,710, $661,020,053 $90,525,580 $33,366,280 $9,874,823 $855,517 $0 $134,692,357 $25,776,189 $552,103, $635,579,806 $84,434,743 $33,617,363 $12,592,060 -$4,097,780 $207,547 $127,257,014 $28,432,388 $522,846, $647,958,259 $88,020,837 $37,312,191 $10,772,282 $8,550,443 $11,288,931 $145,197,276 $23,957,351 $540,627, $669,617,223 $90,170,164 $35,146,832 $9,878,786 $22,111,478 $1,630,475 $158,937,735 $29,171,438 $539,850, $726,530,148 $86,500,848 $50,031,211 $11,353,182 $16,146,115 $300,150 $164,331,505 $27,106,070 $589,304, $720,164,012 $75,920,344 $41,905,326 $10,767,076 $18,435,981 $4,931,351 $151,959,718 $21,848,342 $590,052, $718,466,187 $68,217,305 $38,760,213 $12,043,846 $16,809,572 $2,510,279 $138,341,215 $29,832,192 $609,957, $724,491,678 $53,443,632 $42,755,498 $9,762,440 $16,691,650 $602,128 $123,255,350 $22,770,102 $624,006, $713,712,645 $54,518,324 $44,579,944 $8,356,180 $16,785,983 $707,658 $124,948,089 $31,372,164 $620,136, $683,902,271 $55,314,458 $48,339,611 $6,679,906 $15,233,134 $912,282 $126,479,391 $7,464,099 $564,886, $693,709,782 $50,206,895 $40,919,212 $8,636,025 $11,708,230 $1,074,011 $112,544,373 ($4,642,260) $576,523, $657,202,238 $59,025,314 $40,895,838 $5,757,841 $5,912,748 $816,299 $112,408,039 ($3,000,980) $541,793,219 (1) State fiscal year begins 7/1 and ends 6/30. (2) Net receipts are from table #1. (3) Net state police expense includes administrative, enforcement aid, pension, supplemental pension, and benefits, minus general fund reimbursement, motor carrier fund reimbursement, and toll road reimbursement. (4) Traffic safety includes traffic safety education and highway safety plan. (5) Other expenses include audit expense and forensic & health sciences laboratory. Note: Fiscal year include year 2000 expense. (6) Total adjustments include County Engineer distribution per IC & 11.1, LTAP budget per IC (6), IC , IC (7), local assistance expenses per IC (6), IC (6), covered bridge distribution per IC , access road construction per IC (7) The amount distributed between INDOT, Indiana counties, cities and towns does not include Accelerated I & II distributions. Source: Motor Vehicle Revenue Report from State Auditor's Office (Fiscal Years ) 67

63 Indiana Local Technical Assistance Program State of Indiana Distribution of Motor Vehicle Highway Fund July 1, 2012 to June 30, 2013 Motor Vehicle Highway (MVH) Distributions: FISCAL YEAR 2013 July 2012 Through June 2013 Revenue Sources: Gas Tax (Less Refunds) $ 289,544, Special Fuel Tax (Less Refunds) $ 95,372, Motor Carrier Surtax, Highway User Fee & Trip Permit Fee $ 49,016, Motor Carrier Fund Surplus $ - Vehicle Registration, Title & Other BMV Fees $ 217,999, MVH Fund's Share of Abandoned Vehicle Fund $ - MVH Fund's Share of Odometer Fund $ 31, MVH Fund's Share of State Court Cost $ 3,616, State Police Federal & Misc Receipts $ 743, Traffic Safety - Federal & Misc Receipts State Trauma Registry Dealer Compliance - Federal Department of Revenue - Motor Carrier Division - Federal Miscellaneous Receipts Total Revenue Sources Not Including State Police Reimbursements $ 656,324, State Police Expenses: Administrative $ 126,911, Pension $ 12,380, Supplemental Pension $ 4,907, Benefits $ 2,503, Enforcement Aid $ 40, Forensic & Health Science Laboratory $ 10,241, Total State Police Expenses Before Reimbursements $ 156,985, State Police Expense Reimbursements: General Fund Reimbursement of State Expenses $ 55,791, Motor Carrier Fund Reimbursement of State Police Expenses $ 4,417, Toll Road Reimbursement $ 7,091, Gaming Commission Reimbursement of State Police Expenses Grant Reimbursements of State Police Expenses Misc Reimbursements of State Police Expenses Federal and Quasi State Agency Reimbursements $ 14, Total State Police Expense Reimbursements $ 67,314, Total Net State Police Expense $ 89,671, Other MVH Fund Expenses: Bureau of Motor Vehicles $ 41,868, Dept. of Revenue - Motor Fuel Tax Division $ 9,760, Traffic Safety $ 561, Traffic Safety Education $ 264, Highway Safety Plan Forensic & Health Sciences Laboratory Audit Expense $ 11, State Trauma Registry Railroad Crossing Improvement $ 713, Dealer Compliance Total Other MVH Fund Expenses $ 53,180, Total MVH Fund Expenses $ 142,851, Amount Available for Distribution (Total MVH Fund Revenue Sources Less Total $ 513,473, Adjustments to Amount Available for Distribution: County Engineer Distribution Per IC & 11.1 $ (685,000.00) LTAP Budget Per IC (6), IC , IC (7) $ (1,141,800.00) Local Assistance Expenses Per IC (6), IC (6) Covered Bridge Distribution Per IC $ (146,150.00) Access Road Construction Per IC $ (236,706.00) Counties Share of 3 Cent Gas Tax Increase IC (c) $ 20,048, Cities & Towns Share of 3 Cent Gas Tax Increase IC (c) $ 9,397,

64 Summary of Highway Revenues, Distributions & Expenses State of Indiana Distribution of Motor Vehicle Highway Fund July 1, 2012 to June 30, 2013 FY05 Undistributed InDOT, County, City and Town Funds Distributed in FY06 $ - Total Adjustments to Amount Available for Distribution $ 27,237, Excess Fiscal Year 2010 Distributions to be Corrected in Fiscal Year 2011 $ - Total Amount Distributed (Amount Available for Distribution Plus Adjustments $ 540,710, Breakdown of Total Amount Distributed: Indiana Department of Transporation $ 272,063, Counties $ 182,691, Cities and Towns $ 85,955, Total MVH Amount Distributed $ 540,710, Local Road and Street (LRS) Distributions: Revenue Sources: Gas Tax $ 98,732, Special Fuel Tax $ 49,572, Vehicle Registration and Title Fees (1969 Increase) $ 17,275, Total Revenue Sources $ 165,581, Distribution of Revenue: Indiana Department of Transporation $ 90,014, Counties $ 39,981, Cities and Towns $ 33,585, Total LRS Amount Distributed $ 163,581, Motor Vehicle Highway Accelerated #1 (MVH #1) Distributions: Revenue Sources: Gas Tax (One-half of First $25 Million Collected) $ 12,500, Special Fuel Tax (One-half of First $25 Million Collected) $ 12,500, Total Revenue Sources $ 25,000, Distribution of Revenue: Indiana Department of Transporation $ 10,000, Counties $ 8,152, Cities and Towns $ 6,847, Total MVH #1 Amount Distributed $ 25,000, Motor Vehicle Highway Accelerated #2 (MVH #2) Distributions: Revenue Sources: Gas Tax (One-half of First $25 Million Collected) $ 12,500, Special Fuel Tax (One-half of First $25 Million Collected) $ 12,500, Total Revenue Sources $ 25,000, Distribution of Revenue: Indiana Department of Transporation $ 10,000, Counties $ 10,212, Cities and Towns $ 4,787, Total MVH #2 Amount Distributed $ 25,000,

65 Indiana Local Technical Assistance Program Table # (cy) MVH Expenses by County Maintenance & Construction & General & Debt Total Highway County Administrative Repair Reconstruction Undistributed Service Dollars Adams $119,693 $1,049,094 $829,797 $262,483 $2,261,067 Allen $2,630,971 $2,399,170 $2,054,493 $2,508,017 $9,592,652 Bartholomew $241,525 $609,231 $408,903 $1,222,906 $2,482,565 Benton Blackford $117,852 $555,929 $310,278 $984,060 Boone $91,133 $958,645 $89,038 $2,199,863 $3,338,680 Brown $351,793 $975,138 $84,827 $1,411,758 Carroll $1,282,085 $593,673 $1,875,757 Cass Clark $1,354,704 $48,383 $353,205 $1,756,291 Clinton $483,844 $711,377 $542,016 $1,737,237 Daviess $158,250 $1,223,786 $1,017,561 $2,399,597 Dearborn $633,440 $717,857 $261,947 $1,613,243 Decatur $220,054 $642,843 $607,461 $1,470,358 Dekalb $117,094 $722,298 $718,946 $1,558,338 Delaware $211,624 $1,324,559 $1,092,401 $2,628,584 Dubois Elkhart Fayette Floyd $136,816 $1,036,411 $580,521 $1,753,748 Fountain $93,556 $825,433 $1,118,328 $2,037,317 Franklin Fulton $167,859 $1,332,999 $454,438 $1,955,296 Gibson $152,042 $944,739 $1,329,932 $2,426,713 Grant Greene $67,610 $1,723,662 $750,731 $780,791 $3,322,795 Hamilton $1,806,887 $1,133,479 $80,948 $694,834 $3,716,148 Hancock $3,368,496 $3,368,496 Harrison $212,419 $1,059,738 $1,721,887 $2,994,045 Hendricks $148,273 $1,183,602 $1,884,980 $3,216,854 Henry $92,125 $752,020 $1,205,849 $2,049,994 Howard $283,701 $1,359,018 $1,188,218 $2,830,937 Huntington $216,772 $981,328 $1,268,989 $2,467,089 Jackson $194,670 $788,182 $982,852 Jasper $85,587 $1,001,561 $905,775 $1,992,923 Jay $187,473 $929,676 $851,474 $1,968,623 Jefferson $331,227 $542,531 $890,939 $1,764,697 Jennings Johnson $707,058 $1,829,330 $133,584 $2,669,972 Knox $431,021 $481,106 $1,165,503 $185,455 $2,263,085 Kosciusko $214,175 $1,641,470 $1,996,803 $769,638 $4,622,087 continued on next page 70

66 Summary of Highway Revenues, Distributions & Expenses Table # (cy) MVH Expenses by County (Continued) Maintenance & Construction & General & Debt Total Highway County Administrative Repair Reconstruction Undistributed Service Dollars LaGrange $89,625 $1,394,026 $998,290 $2,481,941 Lake $1,276,102 $2,654,821 $1,138,520 $5,069,443 LaPorte $407,963 $2,210,982 $426,006 $3,044,951 Lawrence $265,052 $620,736 $1,995,725 $2,881,513 Madison $847,007 $1,989,677 $610,311 $3,446,995 Marion Marshall $131,934 $955,213 $149,246 $1,574,852 $2,811,245 Martin $70,833 $586,890 $455,412 $1,113,135 Miami Monroe $593,231 $3,053,431 $512,484 $4,159,146 Montgomery Morgan $129,540 $918,034 $1,295,476 $2,343,050 Newton Noble $162,686 $1,153,621 $302,243 $993,295 $2,611,846 Ohio Orange $159,447 $517,089 $795,597 $61,549 $1,533,681 Owen $1,062,028 $564,703 $223,682 $1,850,414 Parke $69,478 $596,410 $1,022,864 $1,688,752 Perry $184,303 $551,271 $777,431 $1,513,004 Pike $113,657 $459,734 $728,941 $1,302,333 Porter Posey $129,618 $1,053,411 $1,274,530 $2,457,559 Pulaski $71,437 $505,017 $564,910 $862,932 $2,004,296 Putnam $2,081,678 $580,121 $11,232 $2,673,031 Randolph Ripley $196,206 $706,271 $1,322,855 $2,225,332 Rush $122,817 $761,419 $99,917 $984,872 $1,969,025 Scott $108,871 $480,807 $495,498 $1,085,176 Shelby $178,528 $1,097,824 $2,424,982 $3,701,334 Spencer $170,045 $737,941 $628,274 $1,536,260 St. Joseph $576,980 $2,790,050 $2,278,090 $5,645,121 Starke Steuben $128,127 $778,990 $744,204 $1,651,321 Sullivan Switzerland Tippecanoe $544,124 $909,323 $1,123,723 $2,577,170 Tipton $168,014 $600,313 $542,671 $516,700 $1,827,698 Union Vanderburgh $3,191,922 $340,614 $345,297 $3,877,833 Vermillion $135,250 $649,073 $821,930 $1,606,253 Vigo Wabash $603,412 $803,842 $442,981 $1,850,235 Warren $72,324 $675,135 $616,863 $143,206 $1,507,527 Warrick Washington Wayne $211,379 $1,651,093 $1,581,687 $3,444,159 Wells $173,275 $1,164,980 $878,700 $5,507,000 $7,723,956 White Whitley Total $31,338,719 $66,591,131 $10,782,809 $55,677,743 $6,338,187 $170,728,590 Source: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No

67 Indiana Local Technical Assistance Program Table # (cy) LRS Expenses by County Maintenance & Construction & General Debt Total Highway County Administration Repair Reconstruction Undistributed Service Dollars Adams $284,215 $284,215 Allen $1,466,587 $476,030 $1,942,617 Bartholomew $90,056 $388,902 $478,958 Benton Blackford $162,582 $162,582 Boone $450,352 $450,352 Brown $114,814 $114,814 Carroll $198,485 $198,485 Cass Clark $240,260 $513,468 $753,727 Clay Clinton $318,099 $318,099 Crawford Daviess $236,677 $236,677 Dearborn $390,791 $390,791 Decatur $887,618 $887,618 Dekalb $331,389 $331,389 Delaware Dubois $309,644 $46,000 $355,644 Elkhart Fayette Floyd $379,037 $622,759 $1,001,796 Fountain $188,982 $188,982 Franklin Fulton $167,072 $167,072 Gibson $168,005 $168,005 Grant Greene $350,590 $350,590 Hamilton $936,985 $135 $9,988 $947,108 Hancock $237,793 $237,793 Harrison $366,866 $366,866 Hendricks $639,159 $639,159 Henry $94,497 $297,551 $392,048 Howard $336,376 $140,750 $477,126 Huntington $282,959 $282,959 Jackson Jasper $218,418 $113,475 $331,893 Jay $121,580 $121,580 Jefferson $293,207 $293,207 Jennings $657,188 $657,188 Johnson $837,888 $837,888 Kosciusko $727,997 $727,997 continued on next page 72

68 Summary of Highway Revenues, Distributions & Expenses Table # (cy) LRS Expenses by County (Continued) Maintenance & Construction & General Debt Total Highway County Administration Repair Reconstruction Undistributed Service Dollars LaGrange $259,142 $259,142 Lake $127,239 $51,507 $178,745 LaPorte $635,000 $635,000 Lawrence $351,783 $351,783 Madison $430,856 $430,856 Marion Marshall $454,911 $454,911 Martin $77,005 $77,005 Miami Monroe $631,888 $631,888 Montgomery $324,397 $324,397 Morgan $1,602,644 $1,602,644 Newton Noble $497,383 $497,383 Ohio Orange $63,262 $112,602 $175,864 Owen $603,587 $603,587 Parke $173,320 $173,320 Perry $219,345 $49,531 $268,876 Pike $135,754 $135,754 Porter Posey $243,072 $243,072 Pulaski $202,361 $202,361 Putnam $284,861 $831,721 $1,116,582 Randolph Ripley Rush $32,258 $791,273 $823,531 Scott $158,125 $158,125 Shelby $131,251 $131,251 Spencer $182,211 $182,211 St. Joseph $11,224 $75,070 $1,095,172 $8,563 $1,190,030 Starke Steuben $304,182 $304,182 Sullivan Switzerland Tippecanoe $4,202 $525,837 $7,106 $122,084 $659,229 Tipton $156,327 $156,327 Union Vanderburgh $702,754 $603,100 $404,409 $1,710,264 Vermillion $202,214 $14,375 $216,589 Vigo Wabash $739,150 $739,150 Warren $46,459 $46,459 Warrick Washington Wayne $574,774 $574,774 Wells $225,000 $2,431,000 $2,656,000 White Whitley Total $2,251,342 $15,558,198 $10,972,128 $1,681,246 $2,543,602 $26,530,326 Source: 2012 Annual Operational Report as prescribed by the State Board of Accounts - Form No

69 Indiana Local Technical Assistance Program Table # (cy) MVH Expenses by City and Towns City or Maintenance & Construction & General & Debt Total Highway Town (1) Administrative Repair Reconstruction Undistributed Service Dollars Anderson Bloomington $862,408 $2,431,427 $233,789 $3,527,624 Carmel $7,875,311 $3,157,657 $11,032,968 Clarksville $514,135 $120,646 $63,447 $18,386 $716,614 Columbus $450,353 $785,905 $85,892 $1,322,150 Connersville $84,189 $450,605 $590,335 $1,125,129 Crown Point $1,548,497 $1,548,497 East Chicago $91,762 $700,992 $16,914 $5,955 $815,624 Elkhart $1,473,426 $1,119,738 $764,088 $80,999 $7,952 $3,446,204 Evansville $1,444,116 $3,651,380 $5,095,495 Fort Wayne $2,586,744 $8,539,304 $1,398,859 $380,528 $12,905,435 Fowler $122,531 $866,302 $559,173 $1,548,006 Franklin $224,423 $1,178,861 $122,209 $1,525,492 Gas $250,607 $1,210,309 $589,717 $1,062,610 $3,113,242 Gary Greenfield $525,437 $152,705 $271,035 $107,750 $1,056,926 Greenwood $84,747 $1,256,812 $834,767 $2,176,326 Hammond Hobart $890,607 $273,838 $181,048 $1,345,493 Indianapolis Jeffersonville Kokomo Lafayette LaPorte $238,241 $408,974 $4,663 $137,277 $789,155 Logansport $109,690 $1,583,908 $913,335 $2,606,934 Merrillville Michigan City Mishawaka Muncie Munster $230,803 $960,475 $108,829 $1,300,108 New Albany $241,077 $768,149 $1,009,226 Noblesville Peru $119,053 $1,367,727 $571,207 $2,057,987 Portage Richmond $162,731 $1,362,864 $248,673 $758,412 $2,532,681 Schererville $68,453 $996,237 $1,064,690 South Bend $105,900 $4,800,418 $1,841,102 $6,747,420 Switz Valparaiso $329,898 $1,603,280 $2,062,852 $3,996,030 West Lafayette $122,172 $176,587 $662,619 $210,710 $4,782 $1,176,870 Total $20,757,311 $36,767,442 $11,318,341 $6,726,498 $12,734 $75,582,326 (1) Only those Cities and Towns that completed a State Board of Accounts Form No. 225 are listed Only those Cities and Towns with populations greater than 20,000 file Form No. 225 as per I.C Source: 2012 Annual Operations Report as prescribed by State Board of Accounts - Form No

70 Summary of Highway Revenues, Distributions & Expenses Table # (cy) LRS Expenses by City and Towns City or Maintenance & Construction & General & Debt Total Highway Town (1) Administrative Repair Reconstruction Undistributed Service Dollars Anderson Bloomington $27,828 $936,429 $270,549 $1,234,806 Carmel $237,746 $757,696 $995,442 Clarksville $580,736 $107,640 $688,376 Columbus $593,663 $593,663 Connersville $530,823 $20,179 $145,795 $696,797 Crown Point $357,587 $357,587 East Chicago $63,980 $236,769 $300,749 Elkhart $491,138 $491,138 Evansville $832,451 $15,204 $778,682 $1,626,337 Fort Wayne $2,030,440 $114,304 $1,058,431 $58,950 $3,262,125 Fowler $110,000 $110,000 Franklin $51,569 $24,577 $171,729 $247,875 Gas $211,076 $211,076 Gary Greenfield $127,454 $127,454 Greenwood $346,814 $46,968 $123,442 $517,224 Hammond Hobart $0 $0 $0 $0 $0 $0 Indianapolis Jeffersonville Kokomo Lafayette LaPorte $117,014 $25,512 $142,526 Logansport $377,367 $377,367 Merrillville Michigan City Mishawaka Muncie Munster $283,385 $283,385 New Albany $56,192 $146,905 $203,097 Noblesville Peru $287,660 $287,660 Portage Richmond $215,459 $215,459 Schererville $90,999 $127,858 $218,857 South Bend $115,800 $425,721 $541,521 Switz Valparaiso $554,900 $554,900 West Lafayette $182,432 $1,394 $183,825 Total $948,251 $6,096,787 $4,372,391 $2,869,427 $182,392 $14,469,248 (1) Only those Cities and Towns that completed a State Board of Accounts Form No. 225 are listed Only those Cities and Towns with populations greater than 20,000 file Form No. 225 as per I.C Source: 2012 Annual Operations Report as prescribed by State Board of Accounts - Form No

71 Appendix

72 Summary of Highway Revenues, Distributions & Expenses Table #a.1 County Highway Statistics County Population (1) Population (2) Rural Total County Road Mileage (3) Rural County Road Mileage (4) Vehicle Registration Passengers (5) Total (6) Adams 34,387 18, ,574 33,976 Allen 355,329 74,496 2, , , ,743 Bartholomew 76,794 28, ,033 66,177 Benton 8,854 3, ,801 31,622 Blackford 12,766 4, ,497 19,039 Boone 56,665 20, ,489 48,119 Brown 15,242 14, ,417 27,668 Carroll 20,155 13, ,502 26,069 Cass 38,966 17, ,949 31,932 Clark 110,232 28, ,034 87,028 Clay 26,890 15, ,353 23,091 Clinton 33,224 11, ,162 27,406 Crawford 10,713 8, ,615 23,853 Daviess 31,648 17, ,983 23,257 Dearborn 50,047 33, ,492 54,439 Decatur 25,740 11, ,303 21,153 Dekalb 42,223 16, ,391 38,088 Delaware 117,671 31,030 1, ,297 85,214 Dubois 41,889 17, ,049 62,212 Elkhart 197, ,046 1, , , ,378 Fayette 24,277 10, ,049 64,435 Floyd 74,578 34, ,551 70,914 Fountain 17,240 7, ,901 35,616 Franklin 23,087 17, ,127 29,324 Fulton 20,836 12, ,901 26,358 Gibson 33,503 14,932 1, ,053 27,905 Grant 70,061 21,390 1, ,416 67,415 Greene 33,165 20, ,619 43,257 Hamilton 274,569 26,679 1, , ,372 Hancock 70,002 34, ,498 94,596 Harrison 39,364 33, ,537 53,301 Hendricks 145,423 68,914 1, , ,211 Henry 49,462 22, ,148 40,472 Howard 82,752 33, ,926 70,662 Huntington 37,124 14, ,972 51,633 Jackson 42,376 19, ,579 35,780 Jasper 33,478 21,767 1, ,689 45,859 Jay 21,253 10, ,893 34,203 Jefferson 32,428 16, ,389 25,918 Jennings 28,525 21, ,356 43,602 Johnson 139,654 46, , ,266 continued on next page 79

73 Indiana Local Technical Assistance Program Table #a.1 County Highway Statistics (Continued) County Population (1) Population (2) Rural Total County Road Mileage (3) Rural County Road Mileage (4) Vehicle Registration Passengers (5) Total (6) Knox 38,440 14,024 1, ,056 42,983 Kosciusko 77,358 48,106 1, , ,408 69,188 LaGrange 37,128 32, ,050 45,943 Lake 496,005 43,755 2, , ,396 LaPorte 111,467 45,027 1, , ,428 96,217 Lawrence 46,134 27, ,603 61,900 Madison 131,636 44,629 1, , ,769 Marion 903,393 3, , , ,147 Marshall 47,051 27,015 1, , ,643 Martin 10,334 6, ,199 22,357 Miami 36,903 22, ,422 34,059 Monroe 137,974 50, ,158 93,741 Montgomery 38,124 16, ,839 30,977 Morgan 68,894 43, ,175 72,294 Newton 14,244 9, ,151 42,415 Noble 47,536 26, ,079 56,560 Ohio 6,128 3, ,106 21,618 Orange 19,840 11, ,345 19,422 Owen 21,575 18, ,425 33,734 Parke 17,339 11, ,427 19,941 Perry 19,338 10, ,862 28,198 Pike 12,845 9, ,756 24,410 Porter 164,343 68,487 1, , ,058 Posey 25,910 16, ,879 45,736 Pulaski 13,402 9, ,380 22,609 Putnam 37,963 22, ,974 34,889 Randolph 26,171 12, ,929 33,342 Ripley 28,818 16, ,438 34,076 Rush 17,392 9, ,618 16,072 St.Joseph 266, ,598 1, , , ,522 Scott 24,181 13, ,846 68,132 Shelby 44,436 23, ,937 38,161 Spencer 20,952 12, ,782 32,967 Starke 23,363 17, ,161 29,558 Steuben 34,185 20, ,939 39,024 Sullivan 21,475 12, ,732 25,803 Switzerland 10,613 8, ,541 19,006 Tippecanoe 172,780 70,702 1, , ,598 Tipton 15,930 9, ,209 20,214 Union 7,516 4, ,450 15,207 Vanderburgh 179,703 60,867 1, , ,432 Vermillion 16,212 6, ,224 59,404 Vigo 107,848 43,577 1, ,818 73,621 Wabash 32,888 14, ,566 52,439 Warren 8,508 5, ,602 22,321 Warrick 59,689 45, ,181 68,845 Washington 28,262 19, ,371 41,113 Wayne 68,917 22, ,993 64,059 Wells 27,636 12, ,081 25,979 White 24,643 13,546 1, ,572 31,706 Whitley 33,292 20, ,427 38,448 Total 6,483,796 2,243,931 84, , ,059,301 6,169,816 (1) County population as per 2010 Census Report (2) 2010 Population within the county not living in incorporated areas (3) 2009 Mileage within the county, cities or towns jurisdiction, excluding interstate, U.S. and State highways (4) 2009 Mileage under the jurisdiction of the county highway department (5) 2007 Passenger car registrations in the county per Bureau of Motor Vehicles Sources: 2010 Census Data 2009 Mileage Report 2007 LOHUT Registration Data (6) 2007 Total vehicle registrations in the county per Bureau of Motor Vehicles 80

74 Summary of Highway Revenues, Distributions & Expenses Table #a.2 City/Town Street Statistics County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Adams 18, , ,976.0 Berne 3, Decatur 9, Geneva 1, Monroe Allen 74, , , , ,743.0 Fort Wayne 253, ,125.8 Grabill 1, Huntertown 4, Leo-Cedarville 3, Monroeville 1, New Haven 14, Woodburn 1, Zanesville Bartholomew 28, , ,177.0 Clifford Columbus 44, Edinburgh Elizabethtown Hartsville Hope 2, Jonesville Benton 3, , ,622.0 Ambia Boswell Earl Park Fowler 2, Otterbein Oxford 1, Blackford 4, , ,039.0 Dunkirk Hartford City 6, Montpelier 1, Shamrock Lakes Boone 20, , ,119.0 Advance Jamestown Lebanon 15, Thorntown 1, Ulen Whitestown 2, Zionsville 14, Brown 14, , ,668.0 Nashville Carroll 13, , ,069.0 Burlington Camden Delphi 2, Flora 2, Yeoman Cass 17, , ,932.0 Galveston 1, Logansport 18, Onward Royal Center Walton 1, Clark 28, , ,028.0 New Providence/Borden Charlestown 7, Clarksville 21, Jeffersonville 44, Sellersburg 6, Utica Clay 15, , ,091.0 Brazil 7, Carbon Center Point Clay City Harmony Knightsville Staunton continued on next page 81

75 Indiana Local Technical Assistance Program Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Clinton 11, , ,406.0 Colfax Frankfort 16, Kirklin Michigantown Mulberry 1, Rossville 1, Crawford 8, , ,853.0 Alton English Leavenworth Marengo Milltown Daviess 17, , ,257.0 Alfordsville Cannelburg Elnora Montgomery Odon 1, Plainville Washington 11, Dearborn 33, , ,439.0 Aurora 3, Dillsboro 1, Greendale 4, Lawrenceburg 5, Moores Hill St Leon West Harrison Decatur 11, , ,153.0 Greensburg 11, Millhousen Newpoint St Paul Westport 1, Dekalb 16, , ,088.0 Altona Ashley Auburn 12, Butler 2, Corunna Garrett 6, Hamilton St Joe Waterloo 2, Delaware 31, , , ,214.0 Albany 1, Chesterfield Daleville 1, Eaton 1, Gaston Muncie 70, Selma Yorktown 9, Dubois 17, , ,212.0 Birdseye Ferdinand 2, Holland Huntingburg 6, Jasper 15, Elkhart 101, , , , ,378.0 Bristol 1, Elkhart 50, Goshen 31, Middlebury 3, Millersburg Nappanee 6, Wakarusa 1, Fayette 10, , ,435.0 Connersville 13, Glenwood continued on next page 82

76 Summary of Highway Revenues, Distributions & Expenses Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Floyd 34, , ,914.0 Georgetown 2, Greenville New Albany 36, Fountain 7, , ,616.0 Attica 3, Covington 2, Hillsboro Kingman Mellott Newtown Veedersburg 2, Wallace Franklin 17, , ,324.0 Batesville 1, Brookville 2, Cedar Grove Laurel Mount Carmel Oldenburg Fulton 12, , ,358.0 Akron 1, Fulton Kewanna Rochester 6, Gibson 14, , , ,905.0 Fort Branch 2, Francisco Haubstadt 1, Hazelton Mackey Oakland City 2, Owensville 1, Patoka Princeton 8, Somerville Grant 21, , , ,415.0 Converse Fairmount 2, Fowlerton Gas City 5, Jonesboro 1, Marion 29, Matthews Swayzee Sweetser 1, Upland 3, Van Buren Greene 20, , ,257.0 Bloomfield 2, Jasonville 2, Linton 5, Lyons Newberry Switz City Worthington 1, Hamilton 26, , , ,372.0 Arcadia 1, Atlanta Carmel 79, Cicero 4, Fishers 76, Noblesville 51, Sheridan 2, Westfield 30, continued on next page 83

77 Indiana Local Technical Assistance Program Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Hancock 34, , ,596.0 Cumberland 2, Fortville 3, Greenfield 20, Mccordsville 4, New Palestine 2, Shirley Spring Lake Wilkinson Harrison 33, , ,301.0 Corydon 3, Crandall Elizabeth Laconia Lanesville Mauckport Milltown New Amsterdam New Middletown Palmyra Hendricks 68, , , ,211.0 Amo Avon 12, Brownsburg 21, Clayton Coatesville Danville 9, Lizton North Salem Pittsboro 2, Plainfield 27, Stilesville Henry 22, , ,472.0 Blountsville Cadiz Dunreith Greensboro Kennard Knightstown 2, Lewisville Middletown 2, Mooreland Mount Summit New Castle 18, Shirley Spiceland Springport Straughn Sulphur Springs Howard 33, , ,662.0 Greentown 2, Kokomo 45, Russiaville 1, Huntington 14, , ,633.0 Andrews 1, Huntington 17, Markle Mount Etna Roanoke 1, Warren 1, Jackson 19, , ,780.0 Brownstown 2, Crothersville 1, Medora Seymour 17, Jasper 21, , , ,859.0 Demotte 3, Remington 1, Rensselaer 5, Wheatfield continued on next page 84

78 Summary of Highway Revenues, Distributions & Expenses Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Jay 10, , ,203.0 Bryant Dunkirk 2, Pennville Portland 6, Redkey 1, Salamonia Jefferson 16, , ,918.0 Brooksburg Dupont Hanover 3, Madison 11, Jennings 21, , ,602.0 North Vernon 6, Vernon Johnson 46, , ,266.0 Bargersville 4, Edinburgh 4, Franklin 23, Greenwood 49, New Whiteland 5, Prince'S Lake 1, Trafalgar 1, Whiteland 4, Knox 14, , , ,983.0 Bicknell 2, Bruceville Decker Edwardsport Monroe City Oaktown Sandborn Vincennes 18, Wheatland Kosciusko 48, , , , ,188.0 Burket Claypool Etna Green Leesburg Mentone 1, Milford 1, Nappanee North Webster 1, Pierceton 1, Sidney Silver Lake Syracuse 2, Warsaw 13, Winona Lake 4, LaGrange 32, , ,943.0 Lagrange 2, Shipshewana Topeka 1, Wolcottville continued on next page 85

79 Indiana Local Technical Assistance Program Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Lake 43, , , ,396.0 Cedar Lake 11, Crown Point 27, Dyer 16, East Chicago 29, Gary 80, Griffith 16, Hammond 80, Highland 23, Hobart 29, Lake Station 12, Lowell 9, Merrillville 35, Munster 23, New Chicago 2, Schererville 29, Schneider St John 14, Whiting 4, Winfield 4, LaPorte 45, , , , ,217.0 Kingsbury Kingsford Heights 1, Lacrosse Laporte 22, Long Beach 1, Michiana Shores Michigan City 31, Pottawattamie Park Trail Creek 2, Wanatah 1, Westville 5, Lawrence 27, , ,900.0 Bedford 13, Mitchell 4, Oolitic 1, Madison 44, , , ,769.0 Alexandria 5, Anderson 56, Chesterfield 2, Country Club Heights Edgewood 1, Elwood 8, Frankton 1, Ingalls 2, Lapel 2, Markleville Orestes Pendleton 4, River Forest Summitville Woodlawn Heights Marion - 1, , , ,147.0 Beech Grove 14, Clermont 1, Crows Nest Cumberland 2, Homecroft Indianapolis 820, ,297.0 Lawrence 46, Meridian Hills 1, North Crows Nest Rocky Ripple Southport 1, Speedway 11, Spring Hill Warren Park 1, Williams Creek, Inc Wynnedale continued on next page 86

80 Summary of Highway Revenues, Distributions & Expenses Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Marshall 27, , , ,643.0 Argos 1, Bourbon 1, Bremen 4, Culver 1, Lapaz Plymouth 10, Martin 6, , ,357.0 Crane Loogootee 2, Shoals Miami 22, , ,059.0 Amboy Bunker Hill Converse Denver Macy Peru 11, Monroe 50, , ,741.0 Bloomington 80, Ellettsville 6, Stinesville Montgomery 16, , ,977.0 Alamo Crawfordsville 15, Darlington Ladoga Linden New Market New Richmond New Ross Waveland Waynetown Wingate Morgan 43, , ,294.0 Bethany Brooklyn 1, Martinsville 11, Monrovia 1, Mooresville 9, Morgantown Paragon Newton 9, , ,415.0 Brook Goodland 1, Kentland 1, Morocco 1, Mount Ayr Noble 26, , ,560.0 Albion 2, Avilla 2, Cromwell Kendallville 9, Ligonier 4, Rome City 1, Wolcottville Ohio 3, , ,618.0 Rising Sun 2, Orange 11, , ,422.0 French Lick 1, Orleans 2, Paoli 3, West Baden Springs continued on next page 87

81 Indiana Local Technical Assistance Program Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Owen 18, , ,734.0 Gosport Spencer 2, Parke 11, , ,941.0 Bloomingdale Marshall Mecca Montezuma 1, Rockville 2, Rosedale Perry 10, , ,198.0 Cannelton 1, Tell City 7, Troy Pike 9, , ,410.0 Petersburg 2, Spurgeon Winslow Porter 68, , , ,058.0 Beverly Shores Burns Harbor 1, Chesterton 13, Dune Acres Hebron 3, Kouts 1, Ogden Dunes 1, Pines Portage 36, Porter 4, Valparaiso 31, Posey 16, , ,736.0 Cynthiana Griffin Mount Vernon 6, New Harmony Poseyville 1, Pulaski 9, , ,609.0 Francesville Medaryville Monterey Winamac 2, Putnam 22, , ,889.0 Bainbridge Cloverdale 2, Fillmore Greencastle 10, Roachdale Russellville Randolph 12, , ,342.0 Albany Farmland 1, Losantville Lynn 1, Modoc Parker City 1, Ridgeville Saratoga Union City 3, Winchester 4, Ripley 16, , ,076.0 Batesville 4, Holton Milan 1, Napoleon Osgood 1, Sunman 1, Versailles 2, Rush 9, , ,072.0 Carthage Glenwood Rushville 6, continued on next page 88

82 Summary of Highway Revenues, Distributions & Expenses Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) St.Joseph 107, , , , ,522.0 Indian Village Lakeville Mishawaka 48, New Carlisle 1, North Liberty 1, Osceola 2, Roseland South Bend 101, Walkerton 2, Scott 13, , ,132.0 Austin 4, Scottsburg 6, Shelby 23, , ,161.0 Edinburgh Fairland Morristown 1, Shelbyville 19, St Paul Spencer 12, , ,967.0 Chrisney Dale 1, Gentryville Grandview Richland Rockport 2, Santa Claus 2, Starke 17, , ,558.0 Hamlet Knox 3, North Judson 1, Steuben 20, , ,024.0 Angola 8, Ashley Clear Lake Fremont 2, Hamilton 1, Hudson Orland Sullivan 12, , ,803.0 Carlisle Dugger Farmersburg 1, Hymera Merom Shelburn 1, Sullivan 4, Switzerland 8, , ,006.0 Patriot Vevay 1, Tippecanoe 70, , , ,598.0 Battle Ground 1, Clarks Hill Dayton 1, Lafayette 67, Otterbein Shadeland 1, West Lafayette 29, Tipton 9, , ,214.0 Kempton Sharpsville Tipton 5, Windfall City Union 4, , ,207.0 Liberty 2, West College Corner Vanderburgh 60, , , ,432.0 Darmstadt 1, Evansville 117, continued on next page 89

83 Indiana Local Technical Assistance Program Table #a.2 City/Town Street Statistics (Continued) County City/Town Rural Population (1) City/Town Population (2) Rural County Road Mileage (3) City/Town Mileage (4) Total County Road Mileage (5) Vehicle Registrations Passengers (6) Total (7) Vermillion 6, , ,404.0 Cayuga 1, Clinton 4, Dana Fairview Park 1, Newport Perrysville Universal Vigo 43, , , ,621.0 Riley Seelyville 1, Terre Haute 60, West Terre Haute 2, Wabash 14, , ,439.0 La Fontaine Lagro North Manchester 6, Roann Wabash 10, Warren 5, , ,321.0 Pine Village State Line City West Lebanon Williamsport 1, Warrick 45, , ,845.0 Boonville 6, Chandler 2, Elberfeld Lynnville Newburgh 3, Tennyson Washington 19, , ,113.0 Campbellsburg Fredericksburg Hardinsburg Little York Livonia New Pekin 1, Salem 6, Saltillo Wayne 22, , ,059.0 Boston Cambridge City 1, Centerville 2, Dublin East Germantown Economy Fountain City Greens Fork Hagerstown 1, Milton Mount Auburn Richmond 36, Spring Grove Whitewater Wells 12, , ,979.0 Bluffton 9, Markle Ossian 3, Poneto Uniondale Vera Cruz Zanesville White 13, , , ,706.0 Brookston 1, Burnettsville Chalmers Monon 1, Monticello 5, Reynolds Wolcott 1, Whitley 20, , ,448.0 Churubusco 1, Columbia 8, Larwill South Whitley 1, TOTALS 2,243, ,239, , , , ,059, ,169,816.0 (1) 2010 Population within the county not living in incorporated areas. (2) 2010 Population within incorporated areas (3) 2009 Mileage under the jurisdiction of the county highway department (4) 2009 Mileage within the cities or towns jurisdictions (5) 2009 Mileage within the county, cities or towns jurisdiction, excluding interstate, U.S. and State Highways (6) 2007 Passenger car registrations in the county per Bureau of Motor Vehicles (7) 2007 Total Vehicle registrations in the county per Bureau of Motor Vehicles Sources: 2010 Census Data 2009 Mileage Report 2007 LOHUT Registration Data 90

84 Summary of Highway Revenues, Distributions & Expenses Table #a.3 Seven-Year LOHUT Distribution History (cy) County Adams Allen $3,447,298 $3,407,642 $3,235,581 $3,614,220 $6,326,595 $6,787,016 $6,951,741 Bartholomew Benton Blackford Boone Brown $281,531 $468,224 $418,400 $498,652 $465,598 $479,022 $486,763 Carroll $448,043 $449,419 $399,504 $538,475 $578,863 $600,277 $611,793 Cass $390,465 $851,243 $1,082,786 $915,887 $943,979 $954,461 Clark (1) $995,475 $990,283 $59,573 $696,196 Clay Clinton $479,539 $644,385 $595,623 $398,707 $656,220 $717,076 $979,035 Crawford Daviess $316,027 $319,053 $270,462 $683,342 $552,636 $593,619 $612,628 Dearborn Decatur $536,808 $536,028 $481,370 $859,836 $554,209 $580,936 $585,671 Dekalb Delaware (1) $2,277,463 $2,440,675 $2,465,819 Dubois $816,080 $813,425 $740,269 $4,445,402 $777,495 $799,836 $831,542 Elkhart $4,401,439 $4,295,245 $4,000,902 $594,290 $4,245,962 $4,359,950 $4,485,679 Fayette $572,563 $563,757 $536,601 $331,376 $570,973 $577,957 $587,555 Floyd Fountain $297,694 $301,748 $265,846 $548,520 $286,616 $289,454 $463,912 Franklin Fulton Gibson $564,172 $561,596 $549,054 $955,080 $532,204 $548,291 $580,835 Grant Greene $865,741 $858,569 $784,110 $1,935,317 $882,163 $896,191 $911,189 Hamilton Hancock $1,782,954 $1,764,593 $1,646,164 $2,930,282 $1,816,236 $1,891,342 $1,938,592 Harrison Hendricks $2,623,271 $2,615,526 $2,459,377 $1,246,093 $2,814,757 $2,980,585 $3,064,049 Henry $1,194,843 $1,177,088 $1,099,856 $1,422,806 $1,179,539 $1,190,865 $1,207,697 Howard $1,573,096 $1,517,400 $1,468,413 $425,066 $1,312,142 $1,328,818 $1,391,376 Huntington Jackson Jasper Jay $360,593 $359,652 $288,911 $3,539,513 $335,750 $345,947 $360,717 Jefferson Jennings Johnson $3,001,486 $301,674 $3,397,102 $3,517,125 $3,615,403 Knox Kosciusko LaGrange $301,824 $304,831 $241,489 $299,354 $286,120 $298,040 $311,510 Lake LaPorte Lawrence $1,142,767 $1,147,147 $1,074,545 $1,243,354 $1,153,714 $1,170,932 $1,190,026 Madison $2,929,789 $2,975,113 $2,997,788 $3,031,240 Marion $14,267,075 $13,461,726 $13,290,777 $12,913,810 $12,184,210 $12,479,881 $13,112,192 Marshall Martin continued on next page 91

85 Indiana Local Technical Assistance Program Table #a.3 Seven-Year LOHUT Distribution History (cy) (Continued) County Miami Monroe $2,523,768 $2,462,253 $2,305,281 $2,614,616 $2,502,028 $2,594,155 $2,627,761 Montgomery $632,022 $631,938 $841,284 $1,004,776 $947,845 $975,966 $989,061 Morgan $784,709 $771,855 $691,089 $854,721 $789,555 $810,848 $830,954 Newton Noble $593,503 $587,634 $456,081 $656,242 $557,461 $581,973 $607,411 Ohio Orange Owen $300,866 $298,202 $260,759 $328,965 $303,370 $308,225 $311,312 Parke $300,092 $301,883 $235,495 $335,185 $278,184 $285,378 $292,492 Perry $292,973 $294,085 $267,099 $301,433 $274,851 $278,490 $284,507 Pike Porter Posey $577,950 $573,702 $467,583 $615,981 $550,838 $562,873 $579,934 Pulaski Putnam $631,884 $633,239 $530,568 $665,268 $567,395 $579,454 $602,271 Randolph $436,622 $435,304 $366,368 $562,526 $438,890 $447,092 $459,630 Ripley Rush $318,099 $311,625 $257,526 $335,486 $290,373 $515,092 $536,172 St. Joseph $5,669,340 $5,465,329 $5,329,760 $5,600,153 $5,477,828 $5,607,789 $5,717,720 Scott Shelby $1,052,379 $1,385,232 $1,262,316 $1,294,736 $1,320,392 Spencer Starke Steuben Sullivan $375,032 $380,663 $307,880 $422,315 $363,570 $383,714 $389,357 Switzerland Tippecanoe $2,448,306 $2,351,191 $2,354,602 $2,530,420 $2,476,598 $2,579,185 $2,662,482 Tipton $459,498 $487,617 $403,728 $543,201 $487,865 $499,684 $512,533 Union $88,308 $88,664 $73,059 $103,689 $94,084 $238,747 $247,576 Vanderburgh $1,249,587 $1,220,349 $1,171,121 $1,282,603 $1,248,372 $1,301,528 $1,359,020 Vermillion $219,023 $220,083 $156,961 $268,324 $227,417 $231,876 $235,824 Vigo $1,301,369 $1,286,395 $1,252,429 $1,356,407 $1,302,670 $1,335,946 $1,369,087 Wabash Warren Warrick $795,214 $796,958 $781,026 $852,006 $792,520 $817,731 $871,655 Washington Wayne Wells $324,105 $296,084 $372,652 $313,199 $324,795 $337,196 White Whitley $395,019 $399,123 $318,661 $463,154 $420,696 $437,384 $452,808 Total $57,662,017 $57,269,999 $57,936,379 $67,889,295 $69,045,492 $71,808,263 $74,328,580 No. of County [1] Clark rescinded LOHUT effective cy 2008, Delaware adopted LOHUT effective cy 2010 Source: INDIANA HANDBOOK OF TAXES, REVENUES,AND APPROPRIATIONS 92

86 Summary of Highway Revenues, Distributions & Expenses Motor Vehicle Highway Distribution Formula Motor Vehicle Highway distributions are made monthly to the Indiana Department of Transportation, counties, cities and towns in the following manner. Revenue Sources 75% of 15 cents of the Gasoline Tax after the first $25 million, less fuel tax refunds 75% of Special Fuel Tax after the first $25 million, less fuel tax refunds 45.5% of Motor Carrier Surtax Motor Carrier Fund fiscal year end balance exceeding $500,000 Vehicle registration and title fees (excluding 1969 increase) Drivers license fees and defensive driver school fees 40% of the amount deposited to the Motor Vehicle Odometer Fund Abandoned Vehicle Fund fiscal year end balance exceeding $20,000 $3.6 million of the state s share of court cost Federal grants for traffic safety and State Police programs State general fund reimbursement of State Police expense Motor carrier fund reimbursement of State Police expense Toll road reimbursement of State Policeexpense Gaming Commission reimbursement of State Police expenses Expenses % of the State Police expenses Department of Revenue fuel tax collection expenses Bureau of Motor Vehicles expenses (does not include license branch expenses, but does include license plate production expense) Traffic safety programs School safety programs Forensic and Health Science Laboratory Motor Vehicle Highway Fund audit cost Amount Available for Distributions Equals monthly revenues, less monthly expenses. Adjustments to the Amount Available for Distributions Indiana statute and state budget adjustments are made to the amount available for distribution before distributions are made to the Indiana Department of Transportation (INDOT), counties, cities, and towns. Adjustment that reduces the amount distributed to the INDOT, counties, cities, and towns: Covered Bridge Distribution IC Adjustment that reduces the amount distributed to counties: County Engineer Distribution IC & 11.1 Adjustments that reduce the amount distributed to counties, cities, and towns: Local Assistance Expenses IC (6), IC (6) LTAP Budget IC (6), IC (7) Access Road construction IC

87 Indiana Local Technical Assistance Program Distribution of the Amount Available After Adjustments Motor Vehicle Highway distributions are made monthly as follows: 53% of the amount available for distribution, less adjustments, is distributed to INDOT 15% of the amount available for distribution, less adjustments, plus % of one cent of the gasoline tax is distributed to Cities and Towns The amount distributed to Cities and Towns is allocated on the basis of population. (Fire Special Service district population used for City of Indianapolis distribution) 32% of the amount available for distribution, less adjustments, plus % of one cent of the gasoline tax is distributed to Counties The amount distributed to Counties is allocated as follows: 5% equally, 65% road mileage basis, and 30% total vehicle registrations basis. Permissible Uses Motor Vehicle Highway distributions can be used by counties, cities, and towns for the expenses of highway and street departments, construction, maintenance and reconstruction cost of streets and roads, and equipment purchases. Cities and towns can use a portion of the distribution for public safety expenditures. 94

88 Summary of Highway Revenues, Distributions & Expenses Local Road and Street Distribution Formula Local Road and Street distributions are made monthly to the Indiana Department of Transportation, counties, cities and towns from the following revenue sources and in the following manner: Revenue Sources 25% of 15 cents of the Gasoline Tax after the first $25 million 25% of Special Fuel Tax after the first $25 million 1969 increase in vehicle registration and title fees Distribution Percentages 55% to the Indiana Department of Transportation 45% to Counties, Cities and Towns Distribution Method The Counties, Cities and Towns distribution calculation is a two-step process. Step One determines the county total allocation for each county on the basis of passenger car registrations. Step Two allocates each county total allocation between the county, and the cities and towns within the county, as follows: A county with a population of more than 50,000 the distribution is calculated as follows: 60% of the county total allocation calculated in Step One is allocated on the basis of population. (Fire Special Service district population used for City of Indianapolis distribution.) 40% of the county total allocation calculated in Step One is allocated on the basis of road and street mileage. A county with a population of 50,000 or less the distribution is calculated as follows: 20% of the county total allocation calculated in Step One is allocated on the basis of population. 80% of the county total allocation calculated in Step One is allocated on the basis of road and street mileage. Permissible Uses Local Road and Street distributions can be used by counties, cities, and towns for construction, maintenance and reconstruction cost of streets and roads, engineering, land acquisitions, and equipment. 95

89 Indiana Local Technical Assistance Program Motor Vehicle Highway Accelerated #1 and #2 Formula The Motor Vehicle Highway Accelerated #1 and #2 distribution formulas distribute: The first $25 million of 15 cents of the gasoline tax and The first $25 million of special fuel tax Collected after July 1 of each year. Currently, it takes two months to collect the total $50 million of fuel taxes. The Motor Vehicle Highway Accelerated #1 and #2 Distributions are made in the months of August and September. After the first $50 million of fuel taxes have been collected and distributed with the Motor Vehicle Highway Accelerated #1 and #2 Distribution Formulas, then 75% of 15 cents of the gasoline tax and 75% of the special fuel tax is distributed monthly through the Motor Vehicle Highway Distribution Formula and 25% of 15 cents of the gasoline tax and 25% of the special fuel tax is distributed monthly through the Local Road and Street Distribution Formula. Revenue Sources The first $25 million of 15 cents of the gasoline tax and The first $25 million of special fuel tax Collected after July 1 of each year. Distribution Percentages 40% to the Indiana Department of Transportation ($20 million) 60% to counties, cities, and towns ($30 million) Distribution Method Motor Vehicle Highway Accelerated #1 (MVH #1) $15 million is distributed to counties, cities, and towns using the Local Road and Street Distribution Formula. (Fire Special Service district population used for City of Indianapolis distribution.) Motor Vehicle Highway Accelerated #2 (MVH #2) $15 million is distributed to Counties, Cities and Towns using the Motor Vehicle Highway distribution formula. (Fire Special Service district population used for City of Indianapolis distribution.) Permissible Uses MVH #1 and MVH #2 permissible uses are the same as Motor Vehicle Highway Distributions. 96

90 June 5, 2015 Prepared by Dan Bastin, Settlement Director Phone: (317) Budget Revenue Estimates The following estimates apply to Cities and Towns only Cigarette Tax - General Fund Cigarette Tax - CCIF December 2012 =.38/Capita-2010 Census December 2012 = 1.38/Capita-2010 Census 2013 =.70/Capita-2010 Census 2013 = 2.56/Capita-2010 Census ABC Gallonage Tax MVH Last half of 2012 =.97/Capita-2010 Census Last half of 2012 = 10.34/Capita-2010 Census 2013 = 1.94/Capita-2010 Census 2013 = 23.98/Capita-2010 Census MVH #2 Last half of 2012 = 1.28/Capita-2010 Census 2013 = 1.28/Capita-2010 Census The following estimates apply to Counties only MVH Last half of 2012 = 102% of the last half of = 103% of the first half of 2012 plus 103% of the last half of 2011 MVH#2 Last half of 2012 = August and September = August and September 2011 The following estimates apply to Counties, and Cities and Towns LRS Last half of 2012 = 102% of the last half of = 102% of the first half of 2012 plus 102% of the last half of 2011 MVH#1 Last half of 2012 = August and September = August and September 2011 Commercial Vehicle Excise Tax (CVET) Dec 2012 = May 2012; 2013 = May 2012 times 2

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