{ "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" }