Note: The FiSC database reports "county" revenues and expenditures for six FiSCs that are served by consolidated city-county governments and thus do not really have overlying county governments (Jacksonville, Indianapolis, Kansas City (KS), Louisville, Baton Rouge, and Nashville). The reported "county" fiscal variables are for separate independent municipalities that had to be added to the FiSC estimates, because it was not possible to subtract expenditures provided by the consolidated government to residents of these independent municipalities. In 2012, "county" general expenditures per capita were $92 on average for these six FiSCs, versus $1,092 for the 121 FiSCs with overlying county governments. See the section on county allocations to FiSCs in "Methodology Used to Create Fiscally Standardized Cities Database" for details.