Most of this spending is on roads, streets and highways, and in Indiana this is a function of counties, cities and towns. Transportation spending is almost evenly divided between counties and municipalities. Non-highway transportation spending is mostly on airports, and this is mostly done by cities and towns. This category is the sum of police, fire protection and corrections. Cities and towns spend almost two-thirds of this amount, because they provide all three of these services.
Municipalities have police departments, fire departments, and city or town jails.
Counties spend the next highest amount. They provide police protection through the sheriffs departments, and corrections through the county jails. There are a few special districts which provide fire protection as well. Environment and Housing. This category includes parks and recreation, environmental protection, natural resource management, community development and housing programs.