{
  "type": "flow",
  "title": "The 0.2% correctional tax follows the facility",
  "caption": "State guidance draws a bright line: the fund can pay facility-tied work, but non-facility staffing must use county general.",
  "source": {
    "label": "Vigo County Budget Committee, 2026-08-24 — State Board of Accounts guidance reported, 1:42:52",
    "href": "https://www.youtube.com/watch?v=cez3g1CO4FE&t=6172"
  },
  "alt": "A decision flow asks whether an expense is tied to a specific correctional or rehabilitation facility. If yes, the county's 0.2-percent correctional and rehabilitation facility tax fund may pay it. If no—including dual-diagnosis mental-health staff not based at a facility—the restricted fund cannot pay and the expense must move to county general.",
  "dataTable": {
    "columns": [
      "Expense",
      "Facility-based?",
      "Eligible source under reported guidance"
    ],
    "records": [
      [
        "Correctional or rehabilitation facility expense",
        "Yes",
        "0.2% correctional/rehab LIT fund may be used"
      ],
      [
        "Dual-diagnosis staff not based at a facility",
        "No",
        "County general; restricted fund cannot be used"
      ]
    ]
  },
  "footnote": "This visual reflects the State Board of Accounts guidance reported to the committee; it is not independent legal advice.",
  "direction": "TB",
  "nodes": [
    {
      "id": "expense",
      "label": "Proposed expense",
      "shape": "rounded"
    },
    {
      "id": "facility-test",
      "label": "Based at a facility?",
      "shape": "diamond"
    },
    {
      "id": "lit",
      "label": "0.2% correctional/rehab LIT",
      "shape": "rounded"
    },
    {
      "id": "staff",
      "label": "Non-facility staff",
      "shape": "rounded"
    },
    {
      "id": "general",
      "label": "County general",
      "shape": "rounded"
    }
  ],
  "edges": [
    {
      "from": "expense",
      "to": "facility-test"
    },
    {
      "from": "facility-test",
      "to": "lit",
      "label": "yes"
    },
    {
      "from": "facility-test",
      "to": "staff",
      "label": "no"
    },
    {
      "from": "staff",
      "to": "general",
      "label": "must use"
    }
  ],
  "theme": "default"
}