STATE OF MINNESOTA Office of the State Auditor

Transcription

1 STATE OF MINNESOTA Office of the State Auditor Patricia Anderson State Auditor Minnesota Township Finances 2005 Revenues,, Debt

2 Description of the Office of the State Auditor The Office of the State Auditor serves as a watchdog for Minnesota taxpayers by helping to ensure financial integrity, accountability, cost-effectiveness in local governments throughout the state. Through financial, compliance, special audits, the State Auditor oversees ensures that local government funds are used for the purposes intended by law that local governments hold themselves to the highest stards of financial accountability. The State Auditor performs approximately 200 financial compliance audits per year has oversight responsibilities for over 3,600 local units of government over 700 pension funds throughout the state. The office currently maintains five divisions: Audit Practice - conducts financial legal compliance audits for local governments; Government Information - collects analyzes financial information for cities, towns, counties, special districts, school districts; Legal/Special Investigations - provides legal analysis counsel to the Office responds to outside inquiries about Minnesota local government law; as well as investigates allegations of misfeasance, malfeasance, nonfeasance in local government; Pension Oversight - monitors investment, financial, actuarial reporting for over 700 public pension funds; Tax Increment Financing (TIF) - promotes compliance accountability in local governments use of TIF through financial compliance audits; The State Auditor serves on the State Executive Council, State Board of Investment, L Exchange Board, Public Employee s Retirement Association Board, Minnesota Housing Finance Agency, the Rural Finance Authority Board. Office of the State Auditor 525 Park Street, Suite 500 Saint Paul, Minnesota (651) state.auditor@state.mn.us This document can be made available in alternative formats upon request. Call [voice] or [relay service] for assistance; or visit the State Auditor s web site:

3 Revenues,, Debt of Minnesota Towns November 13, 2006 Government Information Division Office of the State Auditor State of Minnesota Deputy State Auditor Tony Sutton Staff David Kazeck, Supervisor John Jernberg, Research Analyst Jill Roberts, Research Analyst Tim Miller Andrea Johnson Wendy Murphy Debbie Schultz Rachel Paul (Intern)

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5 TABLE OF CONTENTS Scope of Report...1 Towns Failing to Report...2 Overview...3 Revenues...3 Principal Sources of Revenues Current...5 Capital Outlay Debt Service...6 Indebtedness...7 Economic Development Regions...8 Tables Glossary...13

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7 Scope of Report This report analyzes the financial operations of the 1,789 1 towns in Minnesota for the calendar year ended December 31, The data used in preparing this report include the annual township financial reporting form, audits by public accountants, financial statements prepared by the town clerk or clerk-treasurer, county auditors' reports of indebtedness, Minnesota Department of Revenue records. 2 Data received from the Department of Revenue includes state shared tax distributions, grants, aids, taxable valuations, tax levies. Townships represent the most common grassroots form of municipal government in Minnesota. In 2005, there were 1,789 townships compared to 853 cities 87 counties. The 2004 population estimates from the State Demographer shows that 958,226 individuals reside in towns, representing about 18.4 percent of the state population estimates. Fifty percent of towns have a population of 300 or less. Town populations range from 11,778 in the town of White Bear to 8 in the town of Hangaard. The primary function of towns is roads bridges. road bridge expenditures accounted for 50.2 percent of total expenditures in Taxes are the primary source of revenues for towns, accounting for 64.4 percent of total revenue in Townships have a much higher reliance on tax revenues (primarily property taxes) than cities counties which average about 40 percent of total revenues. The data presented in this report reflect the activities of both governmental funds proprietary funds. The governmental funds consist of the General, Special Revenue, Capital Projects, Debt Service Funds. The proprietary funds are those that report the financial operations of municipal public service enterprises such as water or electric utilities owned by the town. Tables 1 2 summarize the overall financial condition of Minnesota towns. Tables 3 4 present this data by individual town. Table 5 lists the bonded other long-term debt outsting of each individual town as of December 31, Other long-term debt refers to liabilities such as long-term lease agreements, installment purchase contracts, notes. An analysis of unreserved fund balances is not presented in this report. The majority of towns use a cash basis of accounting. The others use a modified accrual basis of accounting. Those towns using a cash basis of accounting report a single cash balance for all governmental funds at the end of the fiscal year. Towns using a modified accrual basis of accounting report separate fund balances for all of their governmental funds denote the amounts that are reserved unreserved. Because of these differences among towns, a comparative analysis of unreserved fund balances is not appropriate. 1 There was one less township during the 2005 reporting period as a result of the City of Chaska annexing the Township of Chaska. 2 The underlying databases for State Auditor reports are available for downloading through the State Auditor s web site at 1

8 Towns Failing to Report Although there are 1,789 towns in Minnesota, 12 failed to comply with the statutory reporting requirement in The chart below shows the number of towns that have not reported their financial information to the Auditor s Office over the previous five years as required by law. Number of Towns Failing to Report Year # of Towns List of Townships that failed to report their 2005 financial information Alton (Waseca County) Deerwood (Kittson County) Dewey (Roseau County) Frohn (Beltrami County) Holy Cross (Clay County) Kenyon (Goodhue County) Leonardsville (Traverse County) Little Elbow (Mahnomen County) Meadow Brook (Cass County) Nevis (Hubbard County) Spruce Grove (Becker County) White Pine (Aitkin County) 2

9 Overview Revenues In 2005, Minnesota's towns collected total revenues of $234.0 million, an increase of 4.4 percent over the total revenues collected in 2004, 15.7 percent increase since Figure 1 shows the change in total revenues for towns over the five-year period. 240 Figure 1: Town Revenue 230 Millions $ Principal Sources of Revenue The principal sources of revenues for towns were: taxes, intergovernmental revenues, charges for services. These three sources of revenues accounted for almost ninety percent of town revenues in The shares of overall total governmental revenues generally vary only slightly from year to year. It is interesting to note that while total revenue increased by 4.4 percent in the last year, intergovernmental revenues continue to decrease (3.7 percent). The decrease in intergovernmental revenue reflects large decreases in state county other grants to towns. These revenues are generally for capital projects or disaster assistance. revenues increased due in part to increased tax revenues (5.4 percent) charges for services (6.7 percent). Figure 2 provides a comparison of the principal sources of revenues for the five-year period of 2001 to The large decrease in intergovernmental revenues between reflects the elimination of Local Government Aid (LGA) in The underlying data for Figure 2 is presented in Table 1. 3

10 Figure 2: Principal Sources of Town Revenues Millions $ Taxes Intergovernmental Revenues Charges for Services Figure 3 shows the individual revenue component percentage of the $234,015,388 in total revenue in Figure 3: Town Revenues 2005 State 16.4% Charges for Services 5.6% Special Assessments 4.6% Taxes 64.4% Federal 0.6% Other Revenues 3.9% Earnings 1.9% Licenses & Permits 1.6% County & Local 1.1% 4

11 Minnesota towns spent a total of $237.4 million in This represents an increase of 1.5 percent over percent since Of total expenditures, $182.0 million was for current expenditures, $40.8 million was for capital outlay, $14.6 million was for debt service payments. Figure 4 illustrates total expenditures over the five-year period. Figure 4: Town Millions $ Current Minnesota towns had current expenditures of $182.0 million in 2005, an increase of 5.7 percent from 2004 a 20.2 percent increase from Current expenditures exclude capital outlays, debt service, transfers to other funds. The amount spent on road bridge activities was almost double the amount of any other current expenditure represents 51.9 percent of current expenditures. Figure 5 on the following page provides a comparison of general government, fire, road bridge current expenditures for the years 2001 through The underlying data for this chart is presented in Table 2. 5

12 Figure 5: General Government, Fire, & Current Millions $ General Government Fire Capital Outlay Debt Service Capital spending totaled $40.8 million in This represents a decrease of 9.3 percent from 2004, a decrease of 8.0 percent over the five-year period. The largest category of capital expenditures for towns was roads bridges, accounting for a little more than 60 percent of capital outlay spending. Capital spending relates to the acquisition or construction of major capital assets such as buildings roads. Capital assets have initial lives extending beyond a single reporting period. There was a 29.9 percent decrease in road bridge capital outlays between Towns had debt service expenditures of $14.6 million in 2005, a decrease of 12.6 percent from 2004 but an increase of 13.1 percent over the five-year period. Debt service expenditures include the principal interest payments on outsting indebtedness. in this category can vary widely. Such variations are caused either by the refinancing of existing debt or the issuance of new debt. 6

13 Figure 6 provides a summary of total expenditures by individual category for Figure 6: Town 2005 & 2.4% Other 7.2% Debt Service 6.2% General Government 20.5% Fire 11.5% & 50.2% Other Public Safety 2.0% Indebtedness Towns incur long-term debt through the issuance of bonds notes, certificates of indebtedness, tax anticipation certificates. Long-term lease agreements are also classified as long-term debt. Towns may only borrow to finance capital projects purchases. They are restricted by law from borrowing for current expenses. The amount of outsting debt affects a town s current expenditures because they must have sufficient funds available to make principal interest payments to service the debt. In 2005, bonds totaling $10.2 million were issued $6.6 million were retired, leaving $48.7 million outsting at the end of the year. Other long-term indebtedness outsting at the end of 2005 totaled $31.8 million. Towns reported $290,934 in shortterm indebtedness, a decrease of 24.4 percent from the previous year. Bonded debt increased 9.8 percent while other long-term debt decreased 6.5 percent. Figure 7 on the following page provides a summary of bonds outsting, classified by type of bond for years 2001 through

14 Figure 7: Outsting Bonded Indebtedness Millions $ Special Assessment General Obligation Other Economic Development Regions Minnesota is divided into 13 economic development regions. The following section summarizes town financial information by its individual region. revenues, total expenditures total debt service are illustrated on a regional basis. The underlying data for this section is presented in Tables 6 7. The map at the end of the narrative shows the location of each economic development region. 7-County Twin Cities There are 46 towns in this region. revenues in this region grew 4 percent totaled $35.2 million in 2005, accounting for 15 percent of total town revenues. expenditures in this region decreased 7 percent to $38.3 million, accounting for 16 percent of total town expenditures. Debt service in this region decreased 26 percent totaled $4.6 million, accounting for 32 percent of total town debt service. Arrowhead There are 182 towns in this region. revenues in this region increased 6 percent totaled $28.5 million in 2005, accounting for 12 percent of total town revenues. expenditures in this region increased 7 percent totaled $28.7 million, accounting for 12 percent of total town expenditures. Debt service in this region increased 10 percent totaled $2.3 million, accounting for 16 percent of total town debt service. 8

15 Central There are 74 towns in this region. revenues in this region increased 6 percent totaled $24.4 million, accounting for 10 percent of total town revenues. expenditures in this region grew by 6 percent to a total of $23.8 million, accounting for 10 percent of total town expenditures. Debt service in this region decreased 51 percent totaled $758,705, accounting for 5 percent of total town debt service. East Central There are 88 towns in this region. revenues in this region increased 10 percent totaled $16.6 million, accounting for 7 percent of total town revenues. expenditures in this region also grew by 7 percent totaled $15.7 million, accounting for 7 percent of total town expenditures. Debt service in this region increased 11 percent for a total of $938,427, accounting for 6 percent of total town debt service. Headwaters There are 107 towns in this region. revenues in this region increased 3 percent to $7.4 million, accounting for 3 percent of total town revenues. expenditures in this region increased 2 percent to $7.4 million, accounting for 3 percent of total town expenditures. Debt service in this region decreased 58 percent for a total of $78,782, accounting for 1 percent of total town debt service. North Central There are 151 towns in this region. revenues in this region increased 8 percent totaled $18.3 million, accounting for 8 percent of total town revenues. expenditures in this region grew 0.4 percent totaled $18.3 million, accounting for 8 percent of total town expenditures. Debt service in this region decreased 30 percent for a total of $929,190, accounting for 6 percent of total town debt service. Northwest There are 223 towns in this region. revenues in this region decreased 5 percent to $9.9 million, accounting for 4 percent of total town revenues. expenditures in this region decreased 7 percent totaled $9.8 million, accounting for 4 percent of total town expenditures. Debt service in this region decreased 51 percent totaled $117,780, accounting for 1 percent of total town debt service. South Central There are 147 towns in this region. revenues in this region increased 3 percent totaled $14.7 million, accounting for 6 percent of total town revenues. expenditures 9

16 in this region grew by 0.2 percent totaled $13.9 million, accounting for 6 percent of total town expenditures. Debt service in this region decreased 34 percent totaled $504,732, accounting for 3 percent of total town debt service. Southeast There are 194 towns in this region. revenues in this region decreased 3 percent totaled $28.3 million, accounting for 12 percent of total town revenues. expenditures in this region increased 0.2 percent totaled $29.8 million, accounting for 13 percent of total town expenditures. Debt service in this region increased 28 percent to a total of $952,699, accounting for 7 percent of total town debt service. Southwest There are 163 towns in this region. revenues in this region increased 6 percent totaled $10.6 million, accounting for 5 percent of total town revenues. expenditures in this region decreased 14 percent totaled $9.4 million, accounting for 4 percent of total town expenditures. Debt service in this region decreased 27 percent totaled $277,878, accounting for 2 percent of total town debt service. Southwest Central There are 82 towns in this region. revenues in this region increased 9 percent totaled $10.5 million, accounting for 5 percent of total town revenues. expenditures in this region decreased 3 percent totaled $10.7 million, accounting for 5 percent of total town expenditures. Debt service in this region increased by 34 percent totaled $673,033, accounting for 5 percent of total town debt service. Upper Southwest There are 94 towns in this region. revenues in this region increased 2 percent totaled $5.4 million, accounting for 2 percent of total town revenues. expenditures in this region decreased 0.6 percent totaled $5.0 million, accounting for 2 percent of total town expenditures. There was no debt service in this region. West Central There are 238 towns in this region. revenues in this region increased 9 percent for a total of $24.2 million, accounting for 10 percent of total town revenues. expenditures in this region grew by 20 percent to a total of $26.6 million, accounting for 11 percent of total town expenditures. Debt service in this region increased 36 percent totaled $2.4 million, accounting for 17 percent of total town debt service. 10

17 Economic Development Regions Region 1 Region 2 Region 3 Region 4 Region 6W Region 8 Region 5 Region 7E Region 7W Region 6E Region 11 Region 9 Region 10 Economic Regions 1... Northwest 2... Headwaters 3... Arrowhead 4... West Central 5... North Central 6E... Southwest Central 6W... Upper Southwest 7E... East Central 7W... Central 8... Southwest 9... South Central Southeast County Twin Cities Graphic by the Office of the State Auditor. 11

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19 DATA TABLES

20 TABLE 1 REVENUES OF TOWNS FOR THE YEARS ENDED DECEMBER 31, 2001 THROUGH Year 5 Year Percent Percent Change Change Population 941, , , , , % 1.8% Number of Towns 1,791 1,791 1,790 1,790 1,789 Taxable Net Tax Capacity 786,187, ,370, ,394, ,425, ,430, % 24.1% Tax Levy 99,163, ,194, ,071, ,186, ,381, % 62.7% REVENUES Amount % Amount % Amount % Amount % Amount % Taxes 102,316, % 119,808, % 134,563, % 142,866, % 150,592, % 5.4% 47.2% Special Assessments 7,759, % 8,561, % 8,912, % 8,900, % 10,765, % 21.0% 38.7% Licenses Permits 2,973, % 3,486, % 4,124, % 4,366, % 3,687, % -15.5% 24.0% Intergovernmental Revenues Federal 10,880, % 7,520, % 3,677, % 1,237, % 1,438, % 16.2% -86.8% State 56,159, % 41,927, % 36,847, % 38,836, % 38,323, % -1.3% -31.8% County Highway 590, % 353, % 1,664, % 290, % 465, % 60.4% -21.2% Other 2,483, % 1,990, % 1,387, % 3,234, % 1,432, % -55.7% -42.3% Local Unit 830, % 836, % 618, % 358, % 656, % 83.2% -20.9% TOTAL INTERGOVERNMENTAL REVENUES 70,945, % 52,628, % 44,195, % 43,956, % 42,317, % -3.7% -40.4% Charges for Services 5,295, % 8,425, % 9,840, % 12,312, % 13,141, % 6.7% 148.2% Earnings 6,988, % 6,204, % 3,362, % 3,401, % 4,366, % 28.3% -37.5% Other Revenues 5,980, % 7,024, % 8,758, % 8,277, % 9,144, % 10.5% 52.9% TOTAL REVENUES 202,259, % 206,138, % 213,757, % 224,081, % 234,015, % 4.4% 15.7% OTHER FINANCING SOURCES Borrowing 12,456,644 13,717,644 9,252,218 18,960,733 13,828, % 11.0% Transfers In 11,377,448 9,207,843 9,479,304 7,866,811 12,396, % 9.0% TOTAL REVENUES AND OTHER SOURCES 226,093, ,063, ,489, ,909, ,239, % 15.1% 14

21 TABLE 2 EXPENDITURES OF TOWNS FOR THE YEARS ENDED DECEMBER 31, 2001 THROUGH Year 5 Year Percent Percent Change Change Amount % Amount % Amount % Amount % Amount % EXPENDITURES General Government Current 35,357, % 39,189, % 37,802, % 42,333, % 42,698, % 0.9% 20.8% Capital Outlay 2,211, % 3,178, % 2,329, % 2,756, % 6,020, % 118.4% 172.3% 37,569, % 42,367, % 40,131, % 45,090, % 48,719, % 8.0% 29.7% Fire Current 18,355, % 19,403, % 21,211, % 22,252, % 23,817, % 7.0% 29.8% Capital Outlay 2,155, % 3,669, % 2,830, % 2,628, % 3,413, % 29.9% 58.4% 20,510, % 23,073, % 24,042, % 24,880, % 27,231, % 9.4% 32.8% Other Public Safety Current 3,303, % 3,316, % 3,897, % 4,193, % 4,623, % 10.2% 39.9% Capital Outlay 121, % 224, % 201, % 70, % 126, % 80.8% 4.0% 3,425, % 3,540, % 4,098, % 4,263, % 4,750, % 11.4% 38.7% Current 83,177, % 74,774, % 74,825, % 82,483, % 94,377, % 14.4% 13.5% Capital Outlay 29,291, % 26,259, % 28,983, % 35,366, % 24,798, % -29.9% -15.3% 112,468, % 101,034, % 103,809, % 117,850, % 119,176, % 1.1% 6.0% Current 1,840, % 2,610, % 2,830, % 7,200, % 3,825, % -46.9% 107.8% Capital Outlay 8,713, % 3,624, % 1,520, % 1,320, % 1,862, % 41.0% -78.6% 10,554, % 6,235, % 4,351, % 8,520, % 5,687, % -33.2% -46.1% Other Current 9,416, % 9,496, % 13,205, % 13,645, % 12,635, % -7.4% 34.2% Capital Outlay 1,855, % 3,183, % 3,135, % 2,839, % 4,567, % 60.9% 146.2% 11,271, % 12,680, % 16,341, % 16,485, % 17,203, % 4.4% 52.6% TOTAL CURRENT EXPENDITURES 151,450, % 148,789, % 153,773, % 172,110, % 181,978, % 5.7% 20.2% TOTAL CAPITAL OUTLAY 44,348, % 40,141, % 39,001, % 44,981, % 40,789, % -9.3% -8.0% DEBT SERVICE Principal 10,820, % 12,086, % 10,376, % 14,319, % 12,359, % -13.7% 14.2% Fiscal Charges 2,117, % 2,290, % 2,330, % 2,413, % 2,271, % -5.9% 7.3% 12,938, % 14,376, % 12,706, % 16,733, % 14,631, % -12.6% 13.1% TOTAL EXPENDITURES 208,738, % 203,308, % 205,481, % 233,825, % 237,400, % 1.5% 13.7% OTHER FINANCING USES Transfers Out 11,377,448 9,207,843 9,479,304 7,866,811 12,396, % 9.0% TOTAL EXPENDITURES AND OTHER USES 220,115, ,515, ,961, ,692, ,796, % 13.5% 15

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23 CLASSIFICATION OF REVENUES AND EXPENDITURES GOVERNMENTAL FUNDS

24 Table 3 Classification of Revenues INTERGOVERNMENTAL REVENUES Revenues & Other Sources Transfers Revenues Borrowing Transfers In Other Revenues Earnings Charges for Services Local Units County State Federal Licenses Permits Special Assessments Tax Levy Payable 2005 Taxes Taxable Tax Capacity AITKIN - (Arrowhead) AITKIN 711, , ,724 12, , , , , , ,670 BALL BLUFF 192,676 60,000 31, ,067 2, ,392 39,574 1,975 33, , , ,425 BALSAM 36,008 3,900 3, , , , ,896 BEAVER 82,507 24,000 23, , , , ,715 CLARK 105,328 32,300 29, , , , ,311 CORNISH 75,923 14,400 19, , , , , ,617 FARM ISLAND 1,650, , , , ,554 5,155 2, , ,876 FLEMING 592, ,082 98, , , , , ,475 GLEN 700,284 81,386 73,661 9, , ,290 2, , ,109 HAUGEN 189,238 28,002 27, , , , ,294 HAZELTON 1,272, , , , ,130 6, , , , ,143 HILL LAKE 276,317 53,279 46, , , ,051 28,252 96, ,233 IDUN 168,235 46,852 39, , , ,957 5,112 61, ,293 JEVNE 311,846 68,999 60, , , ,180 78, ,800 KIMBERLY 195,683 57,412 51, , , , ,023 71, LAKESIDE 702, , , , , , , ,133 LEE 45,747 8,252 10, , , , ,257 LIBBY 99,372 9,696 9, , , , ,588 LOGAN 141,401 54,280 48, , , , ,671 MACVILLE 96,036 19,500 19, , ,411 4, ,169 38, ,685 MALMO 406,804 72,692 68, , ,905 1, ,000 88, ,211 MCGREGOR 66,368 11,125 13, , , , ,801 MILLWARD 61,815 14,250 12, , , , , ,370 MORRISON 118,439 42,371 41, , , , ,205 NORDLAND 1,090, , , , ,966 6,598 1, , ,179 PLINY 80,569 11,564 11, , , , , ,777 40,288 RICE RIVER 125,319 24,200 21, , , , ,653 SALO 63,247 18,200 23, , , , ,046 SEAVEY [2] 68,450 16, SHAMROCK 2,617, , , , ,948 3,143 8,338 7, , , ,219 SPALDING 156,174 27,780 27, , , , ,852 SPENCER 322,094 80,909 69, , , ,560 1,266 98, ,824 TURNER 302,462 51,951 57, , , ,129 1,200 62, ,758 VERDON 56,119 15,483 16, , , , ,629 26,159 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

25 Table 3 Classification of Revenues INTERGOVERNMENTAL REVENUES Revenues & Other Sources Transfers Revenues Borrowing Transfers In Other Revenues Earnings Charges for Services Local Units County State Federal Licenses Permits Special Assessments Tax Levy Payable 2005 Taxes Taxable Tax Capacity WAGNER 415,823 35,403 31, , , ,192 3,539 48, ,107 WAUKENABO 510,189 65,041 52, , , ,125 11,050 72, ,000 82,160 WEALTHWOOD 390,383 47,850 40, , , ,168 2,503 54, ,189 WHITE PINE [1] 26,752 1, WILLIAMS 122,559 22,701 24, , , , ,203 WORKMAN 294,659 31,497 30, , , ,227 1,927 41, ,000 46,051 County 14,942,656 2,652,432 2,423,233 22, ,449 2, , , ,929 3,279, ,879 3,422,847 ANOKA - (7 County Twin Cities) BURNS 4,001, , ,142 29, , ,236 11, , ,846 31,827 34, , ,446 1,090,643 COLUMBUS 4,112,577 1,320,377 1,357, , , , , , ,721 2,499,210 2,960, ,459,210 LINWOOD 4,050,170 1,546,594 1,519, ,325 54, ,877 31, , ,000 12,498 48,738 2,170, ,170,781 County 12,163,763 3,396,765 3,398, , ,058 54, ,981 42, , , ,435 5,655,188 2,960, ,446 8,720,634 BECKER - (West Central) ATLANTA 192,435 45,000 42, , , ,647 63, , AUDUBON 502,835 99, ,959 5, ,506 1, ,499 35, , , ,296 BURLINGTON 810, , ,737 10, , , , , ,525 CALLAWAY 149,597 33,000 29, ,361 1, , , ,967 CARSONVILLE 153,918 36,954 33, ,000 20, ,471 38,779 1,171 20, , ,337 CORMORANT 1,708, , , ,191 5, ,720 5,724 2,573 3, ,691 17, ,515 CUBA 234,582 50,001 47, , , , , ,683 DETROIT 1,949, , , , ,140 1,781 3, , , ,434 EAGLE VIEW 223,593 14,998 17, , , ,107 10,520 32, ,710 ERIE 1,120, , ,988 14, ,221 2, , , , , ,242 EVERGREEN 158,130 49,999 47, , ,692 21, ,146 93, , ,797 FOREST 402,813 40,998 45, , ,182 1, , ,010 GREEN VALLEY 239,771 53,001 45, , , , , ,999 HAMDEN 214,183 71,000 66, , , , , ,012 HEIGHT OF LAND 509,500 99,994 95, , , , , ,632 HOLMESVILLE 396, , , ,157 1, , , , ,033 LAKE EUNICE 1,828, , ,833 85, , ,362 25,317 3, , , , ,382 LAKE PARK 345,465 56,000 61, , ,138 1, , ,469 LAKE VIEW 2,144, , ,465 23, , ,313 33,583 4,098 16, , ,099 MAPLE GROVE 309,709 30,503 33, , , , ,070 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

26 Table 3 Classification of Revenues INTERGOVERNMENTAL REVENUES Revenues & Other Sources Transfers Revenues Borrowing Transfers In Other Revenues Earnings Charges for Services Local Units County State Federal Licenses Permits Special Assessments Tax Levy Payable 2005 Taxes Taxable Tax Capacity OSAGE 635, ,000 95, , ,548 13, , , , ,636 PINE POINT 102,292 22,200 21, , , ,668 20, ,668 RICEVILLE 156,857 35,001 36, , , , ,596 RICHWOOD 401,615 52,596 44, , , , ,500 88,830 ROUND LAKE 335,377 30,039 35, ,610 1, ,507 1, , ,927 RUNEBERG 192,933 68,250 59, ,554 1, , ,013 75, ,517 SAVANNAH 244,343 32,121 33, , , , ,995 SHELL LAKE 352,091 53,197 1, , , , , ,277 SILVER LEAF 204,544 40,099 37, , , , ,887 SPRING CREEK 139,618 37,150 36, , , ,712 53, ,030 SPRUCE GROVE [1] 182,115 61, SUGAR BUSH 363,729 46,303 40, , , ,216 61, ,463 TOAD LAKE 351,734 59,791 64, , , , , ,838 TWO INLETS 343,302 64,503 62,316 3, ,752 1, , ,478 2,533 82, ,946 WALWORTH 183,453 34,999 33, , , , , ,419 WHITE EARTH 125,808 26,450 28, , , , , WOLF LAKE 131,047 46,957 39, , , , ,492 County 18,041,047 3,048,104 2,818, ,321 1, , ,664 21,344 1, , , ,057 4,344,741 37, ,554 4,549,119 BELTRAMI - (Headwaters) ALASKA 152,870 25,737 19, ,287 10, , , ,952 BATTLE 22,380 2,500 1, , , , ,266 BEMIDJI 1,463, , ,512 28,916 14, , ,087 1,080 6,182 12, , ,806 BENVILLE 41,558 10,476 9, ,883 4, , , , ,068 BIRCH 64,740 7,550 7, , , , ,045 BUZZLE 199,142 23,100 20, , , ,457 39, ,285 CORMANT 83,587 4,299 4, , , , ,350 14,996 DURAND 117,899 27,000 33, , , , ,987 ECKLES 611,990 89,999 59, , ,377 11, , , , ,128 FROHN [1] 859, , GRANT VALLEY 897, , ,567 25, , ,503 4,653 1, , ,183 HAGALI 204,399 28,000 26, , , , ,803 HAMRE 20,643 2,799 2, ,138 2, , ,918 12, ,032 HINES 318,325 65,601 57, , , , , , ,407 HORNET 81,361 24,439 20, , , ,837 1,685 35, ,000 38,522 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

27 Table 3 Classification of Revenues INTERGOVERNMENTAL REVENUES Revenues & Other Sources Transfers Revenues Borrowing Transfers In Other Revenues Earnings Charges for Services Local Units County State Federal Licenses Permits Special Assessments Tax Levy Payable 2005 Taxes Taxable Tax Capacity JONES 102,099 17,600 14, , , , ,340 KELLIHER 52,113 4,600 4, , , , ,501 LAMMERS 585,205 95,406 89, , ,159 42, , ,224 LANGOR 81,697 30,300 29, , , , ,072 LEE 21,741 5,500 3, , ,046 1, ,464 15, ,934 LIBERTY 289,722 52,497 44, , , , ,300 65,382 MAPLE RIDGE 59,745 7,499 9, , , , ,045 MINNIE 21,444 6,200 7, ,097 9, ,097 7, , ,043 MOOSE LAKE 174,116 29,049 22, , , , ,790 NEBISH 143,485 19,751 19, , , , ,752 NORTHERN 2,519, , ,692 26,519 23, , ,462 44,766 3,007 77, ,659 25, ,659 OBRIEN 55, , , , ,152 PORT HOPE 363,885 62,301 59, , , , ,639 QUIRING 41,082 4,602 4, , , , ,403 ROOSEVELT 130,980 21,600 18, , , ,484 27, ,443 SHOOKS 88,162 6,900 5, , , , ,000 11, SHOTLEY 78,192 8,985 8, ,934 3, , , ,578 SPRUCE GROVE 20,990 2,500 3, ,643 5, , , ,099 STEENERSON 20,816 6,248 6, ,238 15, , , ,664 SUGAR BUSH 95,971 17,200 17, , , , ,183 SUMMIT 121,322 16,002 17, ,399 1, , ,869 33, ,575 TAYLOR 95,738 10,000 9, , , ,225 17, ,764 TEN LAKE 540, , ,281 4,265 11, , , ,784 3, , ,588 TURTLE LAKE 1,034, , , , ,738 2, , , ,990 TURTLE RIVER 807, , , , ,734 3,246 3, , , ,060 WASKISH 116,921 39,400 43,731 2, ,660 49, ,655 6, , , , ,477 WOODROW 49,840 7,529 10, , , , ,607 County 12,853,597 1,967,337 1,764,234 88,311 51, , , , , ,629 2,898,164 25,000 76,379 2,999,543 BENTON - (Central) ALBERTA 478,065 82,997 71, , , , , ,124 GILMANTON 586, ,001 86, , , , , ,563 GLENDORADO 551,697 65,999 59, , , ,520 3,907 82, ,832 GRAHAM 408,542 57,000 56, , , , , ,166 GRANITE LEDGE 430,026 42,001 34, , ,410 5, , ,796 64,304 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

28 Table 3 Classification of Revenues INTERGOVERNMENTAL REVENUES Revenues & Other Sources Transfers Revenues Borrowing Transfers In Other Revenues Earnings Charges for Services Local Units County State Federal Licenses Permits Special Assessments Tax Levy Payable 2005 Taxes Taxable Tax Capacity LANGOLA 786, , ,012 29, , , ,159 1, , ,360 MAYHEW LAKE 614,964 86,003 77, , , ,173 2, , ,129 MAYWOOD 556,682 79,550 67, , , , ,293 MINDEN 1,747, , , , ,162 1,340 6, , ,209 SAUK RAPIDS 511,387 54,499 49, , , ,364 68, ,346 ST. GEORGE 769, ,994 67, , , ,377 40, , , ,038 WATAB 1,990, , , , , , ,921 8,677 11, , ,651 County 9,432,761 1,253,734 1,087,992 30,562 87, , , , ,212 58,286 1,670, ,203 1,723,015 BIG STONE - (Upper Southwest) AKRON 202,168 38,915 33, , , , ,772 ALMOND 158,307 28,499 25, , , , ,393 ARTICHOKE 141,377 17,148 15, ,480 2, , , ,879 BIG STONE 274,268 23,000 32, , , , , ,972 BROWNS VALLEY 238,895 39,525 38, , , ,540 49, , , ,785 FOSTER 228,988 42,500 41, , , , , GRACEVILLE 211,403 34,002 30, , , , ,319 MALTA 170,484 18,001 18, ,000 7, , , ,855 MOONSHINE 223,766 19,003 25, , , , ,802 ODESSA 137,161 13,964 12, ,462 10,143 2, , , ,325 29,088 ORTONVILLE 84,144 8,600 9, , , ,062 17, ,050 OTREY 126,138 12,913 13, ,014 1, , , ,113 PRIOR 378,902 43,884 41, , , , ,502 TOQUA 174,083 27,501 28, , , , , ,009 County 2,750, , , , ,973 6, , ,894 54, , , ,456 BLUE EARTH - (South Central) BEAUFORD 577,416 69,994 63, , , , ,985 BUTTERNUT VALLEY 579,199 44,995 47, , , , ,624 CAMBRIA 291,061 42,996 37, , , ,609 1,886 50, ,454 CERESCO 500,228 47,996 44, , , , ,072 DANVILLE 499,491 39,995 37, , , , , ,782 DECORIA 1,028, , ,752 30, , , , , ,621 GARDEN CITY 716,302 62,992 60, , , ,200 79, ,783 JAMESTOWN 804,447 79,497 71,521 34, , , , , ,579 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

29 Table 3 Classification of Revenues INTERGOVERNMENTAL REVENUES Revenues & Other Sources Transfers Revenues Borrowing Transfers In Other Revenues Earnings Charges for Services Local Units County State Federal Licenses Permits Special Assessments Tax Levy Payable 2005 Taxes Taxable Tax Capacity JUDSON 750,156 59,999 58, , , , ,830 LE RAY 899, , ,481 3, , , ,936 11, , , ,203 LIME 1,195, , , , , , ,457 7, ,580 60, ,580 LINCOLN 470,364 36,997 33, , , , ,516 LYRA 548, , , , , , , ,993 MANKATO 2,215, , ,961 18, , ,622 4,094 4,128 30, , ,091 MAPLETON 514,923 98,999 88, , , , , ,181 MCPHERSON 742,520 82,499 73, , , ,119 2,394 95, ,823 MEDO 526, ,548 96, , , , ,467 PLEASANT MOUND 532,335 99,995 90, , , , ,603 RAPIDAN 906, , ,008 56, ,783 28, , , , ,345 SHELBY 562,180 77,499 68, , , ,106 1,384 83,454 10, ,454 SOUTH BEND 1,037, ,989 96,411 11, ,237 49, ,459 4,836 6,255 2, , ,172 STERLING 546,336 81,995 82, , , ,105 93, ,932 VERNON CENTER 620,736 59,994 55, , , , , ,494 County 17,066,446 2,168,906 1,979, , , ,215 29, , ,893 68,918 2,914, ,000 26,688 3,171, BROWN - (South Central) ALBIN 379,945 40,999 33, , , , ,979 BASHAW 328,874 40,001 34, , , , ,139 BURNSTOWN 476,473 42,997 40, , , ,331 61, ,595 COTTONWOOD 651,970 68,000 68,290 60, , ,054 25,337 32, , ,447 EDEN 453,832 65,002 60, ,884 1, , ,483 1,097 90, ,000 98,465 HOME 891,156 74,999 74, , ,643 2,348 3, , ,905 LAKE HANSKA 498,586 65,001 62, , , , ,973 LEAVENWORTH 404,117 39,999 34, , ,755 2, , ,276 LINDEN 463,352 53,999 47, ,753 1, , , , ,243 MILFORD 725, ,001 48, , ,732 18,223 1,910 3, , ,705 MULLIGAN 312,307 43,002 38, , , , ,526 NORTH STAR 407,163 35,000 31, , , , , ,000 76,174 PRAIRIEVILLE 462,472 45,003 40, , ,950 1,698 1, , ,947 SIGEL 422,993 54,998 60, , , , ,773 STARK 399,777 44,999 37, , , , , ,332 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

30 Table 3 Classification of Revenues INTERGOVERNMENTAL REVENUES Revenues & Other Sources Transfers Revenues Borrowing Transfers In Other Revenues Earnings Charges for Services Local Units County State Federal Licenses Permits Special Assessments Tax Levy Payable 2005 Taxes Taxable Tax Capacity STATELY 340,092 45,001 42, , , , , ,502 County 7,619, , ,492 61, ,816 3, , ,661 11,129 1,307, ,000 1,340,981 CARLTON - (Arrowhead) ATKINSON 199,667 27,001 22, , , , ,844 AUTOMBA 110,794 15,000 15, , ,977 1, , ,241 BARNUM 715,011 84,993 74, , , ,957 95, ,742 97,939 BESEMAN 95,558 36,650 35, , , , ,600 79,453 BLACKHOOF 416,004 47,572 41, ,480 24,064 4, , ,257 1,820 99, ,559 EAGLE 429,419 45,115 41, , , ,579 5,410 59, ,000 62,451 HOLYOKE 143,152 48,444 43, , , ,797 3,907 58, ,695 80,878 KALEVALA 183,760 25,251 21, , , , ,346 LAKEVIEW 161,178 42,498 37, , , , , ,674 MAHTOWA 277,473 65,001 56, ,326 27, ,417 6,122 1,671 1, , ,758 MOOSE LAKE 578, , , , , , , ,279 PERCH LAKE 630, , , ,008 22,177 3, , ,007 4, , , , SILVER 220,059 37,895 30, , , , ,007 SILVER BROOK 863, , , , ,826 1,031 2, , ,933 SKELTON 193,239 31,301 26, , , , , ,461 SPLIT ROCK 123,022 30,230 31, , , , ,077 THOMSON 2,866, , , ,819 52, ,370 2, , ,314 10,362 95,893 1,328, ,204 1,426,175 TWIN LAKES 1,567, , ,576 7, , , ,895 36, , ,339 WRENSHALL 189,172 40,000 39, , , ,278 64, ,634 County 9,964,526 2,318,904 2,123, ,415 52,688 90, ,246 10, , , ,846 3,301, ,506 3,656,263 CARVER - (7 County Twin Cities) BENTON 944, , , , , ,416 33, , ,701 CAMDEN 981, , ,985 65, ,932 4, ,083 10,414 1,394 3, , ,813 DAHLGREN 1,607, , , ,366 12, ,503 14,939 3, , , ,022 HANCOCK 383,466 63,317 57,570 1, , ,866 6,519 2, , ,962 HOLLYWOOD 1,078, , ,835 73, ,144 1, ,826 2,034 7, , , ,662 LAKETOWN 2,277, , , ,769 1, , , ,967 16,015 20, , ,327 SAN FRANCISCO 1,025, ,532 98, ,558 1, , ,715 5, , ,047 WACONIA 1,527, , , , ,180 31,922 7, , ,794 WATERTOWN 1,646, , , , , ,904 2,997 3, , ,264 [1] Failed to report in time for this publication. [2] Incomplete report submitted.

31 Table 3 Classification of Revenues INTERGOVERNMENTAL REVENUES Revenues & Other Sources Transfers Revenues Borrowing Transfers In Other Revenues Earnings Charges for Services Local Units County State Federal Licenses Permits Special Assessments Tax Levy Payable 2005 Taxes Taxable Tax Capacity YOUNG AMERICA 833, ,580 98, ,903 1, ,291 5,038 4,185 3, , ,402 County 12,306,545 1,634,510 1,551, ,227 4, ,149 21, , , ,716 2,835, ,060 3,031,994 CASS - (North Central) ANSEL 77,363 24,000 19, , , ,072 28, ,757 BARCLAY 339,261 42,598 42, , , , , ,301 BECKER 267,665 75,000 56, , , , , ,927 BEULAH 101,009 9,860 9, , , , ,678 BIRCH LAKE 1,216, , , , , ,710 28, , , ,153 BLIND LAKE 117,186 5,001 5, ,009 13, , , ,666 BOY LAKE 387,354 36,702 33, , , , , ,680 48,958 BOY RIVER 44,330 4,850 7, ,316 3, , , ,796 BULL MOOSE 64,634 5,301 10, , , , ,866 BUNGO 82,965 32,111 31, , , , ,068 BYRON 112,615 28,300 31, , , ,515 45, ,321 CROOKED LAKE 1,600, , , , ,224 49,446 1,726 22, , , , DEERFIELD 120,986 15,000 15, , , , , ,171 FAIRVIEW 1,744, , , , , ,546 43, , , ,021 GOULD 207,991 9,002 8, , ,269 4, , ,125 HIRAM 1,328,190 94,009 98, , , , , ,429 HOME BROOK 144,349 43,499 40, , , , ,786 INGUADONA 329,950 38,001 36, , ,932 1,249 1,075 1,397 49, ,633 KEGO 1,125,613 46,994 46, , ,181 11,400 4,580 13,848 80, ,107 LEECH LAKE 644,897 52,507 51, , , ,984 1,824 62, ,801 LIMA 48,218 4,000 4, , , , ,745 LOON LAKE 323,064 61,999 57,680 4, , , ,111 6,475 87, ,544 MAPLE 188, , , , , , , ,654 MAY 401, , , , , ,976 1, , ,420 MCKINLEY 119,648 19,000 18, , , , ,131 MEADOW BROOK [1] 124,694 26, MOOSE LAKE 77,774 31,150 27, , , , ,000 43,786 OTTER TAIL PENINSULA 352,509 50,504 53, , ,734 1,272 1, , ,769 PIKE BAY 853, , , ,794 28, , ,038 7, , ,123 PINE LAKE 698,347 49,429 50, , ,337 1,227 2, , ,744 PINE RIVER 632, , , , , , , , ,715 [1] Failed to report in time for this publication. [2] Incomplete report submitted.