Environment and Housing. This category includes parks and recreation, environmental protection, natural resource management, community development and housing programs. All governments but school corporations do a little of this, but the municipalities do three-quarters of it. That's because the biggest part of this category is sewers, which are mostly in cities and towns. Cities and towns spend more on parks and recreation than counties do, as well.
Townships provide some park and recreation services.
Solid waste management is a county, municipality and special district function in Indiana. Cities have more of the housing programs. Special districts do a good deal of the community development activity, through county-municipality development and planning and zoning agencies. This category includes financial management. In counties these services are provided primarily by the Treasurer, Auditor and County Assessor.