STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor Minnesota Town Finances 2016,, Debt
Description of the Office of the State Auditor The mission of the Office of the State Auditor is to oversee local government finances for Minnesota taxpayers by helping to ensure financial integrity accountability in local governmental financial activities. 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 150 financial compliance audits per year has oversight responsibilities for over 3,300 local units of government throughout the state. The office currently maintains five divisions: Audit Practice - conducts financial legal compliance audits of local governments; Information - collects analyzes financial information for cities, towns, counties, special 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 - monitors investment, financial, actuarial reporting for approximately 650 public pension funds; Increment - promotes compliance accountability in local governments use of tax increment financing through financial compliance audits. The State Auditor serves on the State Executive Council, State Board of Investment, L Exchange Board, Employees 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 55103 (651) 296-2551 state.auditor@osa.state.mn.us www.auditor.state.mn.us This document can be made available in alternative formats upon request. Call (651) 296-2551 [voice] or 1-800-627-3529 [relay service] for assistance; or visit the State Auditor s web site: www.auditor.state.mn.us.
Minnesota Town Finances 2016,, Debt November 14, 2017 Information Division Office of the State Auditor State of Minnesota Deputy State Auditor Greg Hierlinger Staff Kathy Docter, Director of Information Division John Jernberg, Research Analysis Specialist Christy John, Research Analyst Intermediate Mark Albarado, Management Analyst 2 Tiffany O Neil, Accounting Officer Erin Schutta, Accounting Officer
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TABLE OF CONTENTS Executive Summary...1 Scope...3 Overview al...5 al...9 Indebtedness...12 Towns Failing to Report...15 Economic Development Regions...17 Data Tables of Towns (Table 1)...22 of Towns (Table 2)...23 Classification of - al Funds Classification of (Table 3)...27 Classification of (Table 4)...84 Classification of Enterprise Funds Service Enterprises - Analysis of All Enterprise Operations (Table 5)...151 Analysis of Outsting Indebtedness Outsting Indebtedness of Towns (Table 6)...157 Summary of by Economic Development Region Summary of Town by Economic Development Region (Table 7)...164 Summary of Town by Economic Development Region (Table 8)...165 Glossary...169
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Executive Summary Current Five-Year Trends In 2016, Minnesota towns reported total revenues of $317.1 million. This amount represents a 2.3 percent increase over the total revenues reported in 2015. From 2012 to 2016, total town revenues increased 13.5 percent (pg. 5). Minnesota towns reported total expenditures of $310.8 million in 2016. This amount represents an increase of 9.9 percent over the amount reported in 2015. Over the five year period of 2012 to 2016, town total expenditures increased 22.5 percent (pg. 9). Towns had debt service expenditures of $11.2 million in 2016. This amount represents a decrease of 7.8 percent from 2015. Over the five-year period of 2012 to 2016, debt service expenditures decreased 15.5 percent (pg. 11). Outsting indebtedness totaled $57.4 million in 2016. This represents an increase of 4.9 percent over 2015. Outsting bonded indebtedness totaled $35.5 million in 2016, which represents an increase of 5.5 percent over the $33.6 million outsting in 2015. long-term debt totaled $21.4 million in 2016, which was an increase of 3.3 percent over 2015. In addition, towns reported $592,540 in short-term indebtedness in 2016, which was an increase of 42.6 percent over 2015 (pg. 13). Ten-Year Trends Between 2007 2016, total town revenues in actual dollars increased 30.9 percent. In constant, or inflation-adjusted, dollars, total town revenues increased 9.4 percent over this ten-year period (pg. 7). 1 Since 2007, the share of total revenues derived from taxes has increased from 67.8 percent in 2007 to 72.6 percent in 2016, the share of total revenues derived from intergovernmental sources has increased from 17.7 percent to 18.7 percent over that period (pg. 7). In constant, or inflation-adjusted, dollars, total town expenditures increased 7.0 percent between 2007 2016. In actual dollars, total expenditures grew 28.0 percent over the ten-year period (pg. 11). 1 Constant dollars will refer to data adjusted for inflation using the Implicit Price Deflator for State Local s, setting 2007 as the base year (N.I.P.A. Table 1.1.9, October 2017). 1
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Scope This report analyzes the financial operations of 1,656 towns in Minnesota that provided financial information to the Office of the State Auditor for the calendar year ended December 31, 2016. 2 The data used in preparing this report included annual town financial reporting forms, audits by certified public accountants, financial statements prepared by the town clerk or clerk-treasurer, county auditors reports of indebtedness, Minnesota Department of Revenue records. 3 Data received from the Department of Revenue includes state-shared tax distributions, grants, aids, taxable valuations, tax levies. In 2016, there were 1,781 towns compared to 853 cities 87 counties. The 2016 population estimates from the State Demographer show that 909,414 individuals reside in towns, representing about 16.4 percent of the state population. Town populations range from 11,078 in the Town of White Bear to 5 in the Town of Hangaard. Fifty-three percent of towns have a population of 300 or less. The data presented in this report reflects the activities of governmental funds enterprise funds. The governmental funds consist of the, Special Revenue, Capital Projects, Debt Service Funds. The enterprise funds are funds that report the financial operations of municipal public service enterprises, such as water or sewer utilities owned by the town. Tables 1 2 summarize the overall financial condition of Minnesota towns. More specifically, Table 1 displays governmental fund revenues, Table 2 shows governmental fund expenditures. Tables 3 4 present the data for governmental fund revenues expenditures by individual town, organized by county. Table 5 lists public enterprise funds, Table 6 details outsting bonded, other long-term, short-term debt of each individual town as of December 31, 2016. long-term debt refers to liabilities such as long-term lease agreements, installment purchase contracts, notes. Tables 7 8 provide a summary of town revenues expenditures by economic development region. This report does not analyze fund balances. The majority of towns use a cash basis of accounting, with the remainder using 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 fall under the following classifications: nonspendable, restricted, committed, assigned, unassigned. Because of these differences among towns, a comparative analysis of fund balances is not appropriate. 2 While there were 1,781 Minnesota towns in 2016, a total of 125 towns failed to comply with the statutory reporting requirement. In the previous reporting period, 95 towns failed to comply with the reporting requirement. The difference in the number of towns reporting from 2015 to 2016 may skew comparisons between the two years. 3 The underlying databases for Office of the State Auditor reports are available for downloading through the Office of the State Auditor s website at www.auditor.state.mn.us. 3
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Overview al Principal of The principal sources of revenues for towns in 2016 were: taxes (mainly property taxes) state grants. These sources of revenues accounted for 89.5 percent of town revenues in 2016. Figure 1 below shows the components of revenues as a percent of total revenues in 2016. The share of total revenues derived from taxes decreased slightly from 73.0 percent in 2015 to 72.6 percent in 2016. The share of total revenues derived from state grants increased from 16.2 percent in 2015 to 16.8 percent in 2016. Figure 1: 2016 * $317,113,738 County/Local 1.4% Licenses Permits 0.9% Interest Earnings 0.7% Federal 0.5% Special Assessments 1.9% es 72.6% All 2.0% Charges for Services 3.1% State 16.8% *Due to rounding, percentages add up to 99.9 percent. Current Five-Year Trends In 2016, Minnesota towns reported total revenues of $317.1 million. This amount represents a 2.3 percent increase over the total revenues reported in 2015. From 2012 to 2016, total town revenues increased 13.5 percent. Between 2015 2016, tax revenues increased from $226.4 million to $230.3 million. This represents an increase of 1.7 percent. All categories of revenues, except federal grants licenses permits, increased between 2015 2016. The categories of revenues showing an increase were county/local unit grants (48.7 percent), interest earnings (46.8 percent), all other revenues (16.3 percent), charges for services (11.1 percent), special assessments (7.9 percent), state grants (6.2 percent), taxes (1.7 percent). Federal grants decreased 74.2 percent licenses permits decreased 0.5 percent. 5
Figure 2 below shows the change in total revenues for towns over the five-year period. Figure 2:, 2012-2016 (in Millions) $320 $310 $300 $290 $280 $270 $260 $250 $240 $230 $220 2012 2013 2014 2015 2016 Figure 3 below illustrates the five-year trend in federal state grants. Share of 18.0% 16.0% 14.0% 12.0% 10.0% 8.0% 6.0% 4.0% 2.0% 0.0% Figure 3: Federal State as a Percent of, 2012-2016 2012 2013 2014 2015 2016 State Federal 6
Ten-Year Trends Figure 4 below illustrates a long-term trend in total revenues in actual constant dollars. 4 As the chart shows, 2010 was the only year in which non-inflation adjusted revenues decreased during the ten-year period. Between 2007 2016, total town revenues in actual dollars increased 30.9 percent. In constant, or inflation-adjusted, dollars, total town revenues increased 9.4 percent over this ten-year period. Figure 4: Change in in Actual Constant Dollars, 2007-2016 (in Millions) $330 $320 $310 $300 $290 $280 $270 $260 $250 $240 $230 $220 $210 $200 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Actual Dollars Constant Dollars Figure 5 on the following page shows the two major components of revenues: taxes intergovernmental revenues. These components have historically been the primary sources of revenues. Since 2007, the share of total revenues derived from taxes has increased from 67.8 percent in 2007 to 72.6 percent in 2016, the share of total revenues derived from intergovernmental sources has increased from 17.7 percent to 18.7 percent over that period. The underlying data displayed in Figures 1 through 5 for the years 2007 through 2011 is from previous town finance reports. Data displayed for the years 2012 through 2016 is in Table 1 on page 22. 4 Constant dollars will refer to data adjusted for inflation using the Implicit Price Deflator for State Local s, setting 2007 as the base year (N.I.P.A. Table 1.1.9, October 2017). 7
Percent of 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% Figure 5: Primary of as a Percent of, 2007-2016 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 es Intergovernmental 8
al Principal for towns include current expenditures capital outlays for roads bridges, general government, fire, all other public safety, all other expenditures. 5 Debt service principal interest payments are also included in total expenditures for towns. Figure 6 below displays the categories of expenditures for 2016. The roads bridges expenditures category, which is the primary service provided by towns, is more than three times the size of the next largest category, which is general government. Figure 6: in 2016* $310,798,863 Fire 11.7% All 5.1% Debt Service 3.6% All 1.7% 18.3% Roads s 59.5% *Due to rounding, percentages add up to 99.9 percent. Current Five-Year Trends Minnesota towns reported total expenditures of $310.8 million in 2016. This amount represents an increase of 9.9 percent over the amount reported in 2015. Of total expenditures, $260.4 million (83.8 percent) was allocated to current expenditures, $39.1 million (12.6 percent) to capital outlay, $11.2 million (3.6 percent) to debt service payments. Over the five-year period of 2012 to 2016, town total expenditures increased 22.5 percent. Figure 7 on the following page illustrates total expenditures over the five-year period. 5 Current expenditures capital outlays for water sewer enterprises are included separately as enterprise fund activities in Table 5, pg. 151. 9
Figure 7: Town, 2012-2016 (in Millions) $320 $300 $280 $260 $240 $220 $200 2012 2013 2014 2015 2016 for roads bridges totaled $184.9 million in 2016. Of this total, $159.1 million was allocated to current expenditures (maintenance, snowplowing, lighting, engineering, administration) $25.9 million to capital outlays (road construction purchase of equipment). Figure 8 below provides a comparison of the percent of total expenditures allocated to general government, fire, roads bridges spending during the years 2012 through 2016. 70% Figure 8: Categories of as a Percent of, 2012-2016 60% 50% 40% 30% 20% 10% 0% 2012 2013 2014 2015 2016 Roads s Fire 10
Capital Outlays Capital outlays are expenditures used for the acquisition or construction of capital assets, such as buildings roads. Capital assets have lives extending beyond a single reporting period. Town capital outlays totaled $39.1 million in 2016. This amount represents an increase of 22.4 percent over 2015 an increase of 28.6 percent over the five-year period beginning in 2012. The largest category of capital outlays for towns was roads bridges. Capital outlay expenditures for roads bridges increased 5.8 percent between 2015 2016 comprised 66.1 percent of total capital outlay spending in 2016. Debt Service Debt service expenditures are the principal interest payments on outsting indebtedness. Towns had debt service expenditures of $11.2 million in 2016. This amount represents a decrease of 7.8 percent from 2015. Over the five-year period of 2012 to 2016, debt service expenditures decreased 15.5 percent. Ten-Year Trends Figure 9 below shows the change in total expenditures in actual constant dollars from 2007 to 2016. In constant, or inflation-adjusted, dollars, total town expenditures increased 7.0 percent between 2007 2016. In actual dollars, total expenditures grew 28.0 percent over the ten-year period. 6 Figure 9: Growth in in Actual Constant Dollars, 2007-2016 $330 $310 (in Millions) $290 $270 $250 $230 $210 $190 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Actual Dollars Constant Dollars 6 Constant dollars will refer to data adjusted for inflation using the Implicit Price Deflator for State Local s, setting 2007 as the base year (N.I.P.A. Table 1.1.9, October 2017). 11
Primary Categories of Figure 10 below illustrates the ten-year trend in current expenditures, capital outlays, debt service as a percent of total expenditures from 2007 to 2016. The chart shows that current expenditures are the primary expenditure for towns. In addition, the chart shows that the share of total expenditures allocated to current expenditures has been increasing. The underlying data displayed in Figures 7 through 10 for the years 2007 through 2011 can be found in the town finance reports for previous years. Data displayed for years 2012 through 2016 is in Table 2 on page 23. 90% 80% 70% 60% 50% 40% 30% 20% 10% Figure 10: Components of as a Percent of, 2007-2016 0% 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Current Capital Outlays Debt Service Indebtedness Current Five-Year Trends 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 can borrow only as permitted by state law, generally to finance purchases or capital projects. The amount of outsting debt affects the amount available for current expenditures because towns must have sufficient funds available to make principal interest payments to service the debt. 12
Outsting indebtedness totaled $57.4 million in 2016. This represents an increase of 4.9 percent over 2015. Outsting bonded indebtedness totaled $35.5 million in 2016, which represents an increase of 5.5 percent over the $33.6 million outsting in 2015. long-term debt totaled $21.4 million in 2016, which was an increase of 3.3 percent over 2015. In addition, towns reported $592,540 in short-term indebtedness in 2016, which was an increase of 42.6 percent over 2015. Figure 11 below provides a summary of bonds outsting, classified by type of bond, for the years 2012 through 2016. $35 Figure 11: Outsting Bonded Indebtedness, 2012-2016 $30 Bonds (in Millions) $25 $20 $15 $10 $5 $0 2012 2013 2014 2015 2016 Special Assessments Obligation All Ten-Year Trends Outsting long-term debt has trended downward over the ten-year period. Figure 12 on the following page illustrates outsting long-term debt, which includes total bonded indebtedness other long-term debt in actual constant dollars for the years 2007 through 2016. 13
Figure 12: Outsting Long-Term Debt in Actual Constant Dollars, 2007-2016 Outsting Long-Term Debt (in Millions) $90 $80 $70 $60 $50 $40 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Actual Dollars Constant Dollars Figure 13 below displays outsting long-term debt as a percent of total revenues for the years 2007 to 2016. As Figure 13 shows, outsting long-term debt as a percent of total revenues has been trending downward. The highest percent was in 2007 when it reached 35.1 percent, while the lowest level was in 2015 when it fell to 17.5 percent. The underlying data displayed in Figures 12 13 for the years 2007 through 2016 can be found in the town finance reports for previous years. Data for 2016 is in Table 6 starting on page 157. 40% Figure 13: Outsting Long-Term Debt as a Percent of, 2007-2016 35% 30% 25% 20% 15% 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 14
Towns Failing to Report Out of 1,781 towns in Minnesota in 2016, 125 failed to comply with the statutory reporting requirement. The chart below shows the number of towns that have not reported their financial information to the Office of the State Auditor, as required by law, in each of the last five years. Number of Towns Failing to Report, 2012-2016 Year 2012 2013 2014 2015 2016 # of Towns 176 136 102 95 125 The list below indentifies the towns (in alphabetical order, with the county s name in parantheses) that have not reported their financial information to the Office of the State Auditor, as required by law. *Failed to report in 2015 2016. **Failed to report in 2014, 2015, 2016. Aetna (Pipestone) Buzzle* (Beltrami) East Valley (Marshall) Alango (Saint Louis) Byron (Waseca) Eastern* (Otter Tail) Alvwood** (Itasca) Camp Lake (Swift) Eddy (Clearwater) Amiret (Lyon) Clark (Aitkin) Eidsvold (Lyon) Antrim (Watonwan) Clinton** (Rock) Eldorado* (Stevens) Arcter (Kiyohi) Clover Leaf (Pennington) Fairmont* (Martin) Badger (Polk) Crate** (Chippewa) Featherstone** (Goodhue) Barry (Pine) Crow River* (Stearns) Felton (Clay) Beaulieu (Mahnomen) Dale** (Cottonwood) Fisher** (Polk) Beaver** (Roseau) Deer** (Roseau) Flom** (Norman) Beaver Falls (Renville) Deerwood (Kittson) Fountain Prairie* (Pipestone) Birch Cooley (Renville) Des Moines** (Jackson) Good Hope** (Itasca) Birch Lake (Cass) Donnelly (Marshall) Grass Lake (Kanabec) Bloomer (Marshall) Drammen (Lincoln) Hamlin* (Lac qui Parle) Brunswick (Kanabec) Eagle Point* (Marshall) Hersey* (Nobles) Butterfield (Watonwan) East Park (Marshall) Highling (Pennington) 15
Holy Cross** (Clay) Minneota (Jackson) Ross** (Roseau) Hubbard** (Polk) Mol (Clay) Rost** (Jackson) Iosco (Waseca) Moose Park** (Itasca) Saint Mary (Waseca) Johnson (Polk) Moranville (Roseau) Sauk Centre (Stearns) Knute (Polk) Nevada** (Mower) Seely (Faribault) Krain (Stearns) Nickerson (Pine) Shelly* (Norman) Kurtz (Clay) Oscar (Otter Tail) Sinclair (Clearwater) La Crosse (Jackson) Palmyra** (Renville) Skelton (Carlton) Lake (Roseau) Parker** (Morrison) Southbrook (Cottonwood) Lake George* (Stearns) Peace (Kanabec) Spruce** (Roseau) Laona** (Roseau) Pembina* (Mahnomen) Stokes (Roseau) Leiding** (Saint Louis) Pleasant Prairie** (Martin) Stony River* (Lake) Lessor** (Polk) Pohlitz** (Roseau) Stowe Prairie (Todd) Leven* (Pope) Pokegama (Pine) Sturgeon (Saint Louis) Lien (Grant) Polonia (Roseau) Sugar Bush (Becker) Little Rock (Nobles) Poppleton** (Kittson) Tegner** (Kittson) Logan** (Grant) Prairie Lake** (Saint Louis) Thief Lake (Marshall) Lucas* (Lyon) Preston (Fillmore) Tunsberg* (Chippewa) Luverne (Rock) Quiring* (Beltrami) Tynsid** (Polk) Marble (Lincoln) Redpath (Traverse) Weimer (Jackson) Marshall (Mower) Remer** (Cass) Westbrook (Cottonwood) McGregor (Aitkin) Rheiderl** (Chippewa) Whitefield** (Kiyohi) McKinley** (Cass) Riceville (Becker) Wild Rice** (Norman) Melrose** (Stearns) Richmond (Winona) Winnebago (Faribault) Merton** (Steele) River (Red Lake) Worthington** (Nobles) Minneiska (Wabasha) Rosendale** (Watonwan) 16
Economic Development Regions Minnesota has 13 economic development regions. The following section summarizes town financial information by economic development region. The number of towns listed data presented reflects only those towns that reported 2016 financial information to the Office of the State Auditor. revenues, total expenditures, total debt service are summarized on a regional basis. The underlying data for this section is in Tables 7 8 (pages 164 165). The map on page 20 shows the location of each economic development region. Metro Area (7-County Twin Cities) There were 42 towns in this region that reported 2016 financial information. revenues in this region increased 1.1 percent totaled $29.8 million in 2016, accounting for 9.4 percent of total town revenues. expenditures in this region increased 3.8 percent to $30.7 million, accounting for 9.9 percent of total town expenditures. Debt service in this region decreased 41.9 percent totaled $1.7 million, accounting for 15.0 percent of total town debt service. Arrowhead There were 167 towns in this region that reported 2016 financial information. revenues in this region increased 9.1 percent totaled $37.5 million in 2016, accounting for 11.8 percent of total town revenues. expenditures increased 21.1 percent totaled $39.0 million, accounting for 12.6 percent of total town expenditures. Debt service in this region increased 3.1 percent totaled $1.8 million, accounting for 16.1 percent of total town debt service. Central There were 69 towns in this region that reported 2016 financial information. revenues in this region increased 6.5 percent totaled $33.8 million, accounting for 10.7 percent of total town revenues. expenditures in this region decreased 4.9 percent totaled $31.3 million, accounting for 10.1 percent of total town expenditures. Debt service in this region increased 51.0 percent totaled $2.0 million, accounting for 18.2 percent of total town debt service. East Central There were 81 towns in this region that reported 2016 financial information. revenues in this region increased 1.5 percent totaled $20.4 million, accounting for 6.4 percent of total town revenues. expenditures in this region increased by 8.0 percent totaled $19.4 million, accounting for 6.2 percent of total town expenditures. Debt service in this region increased 38.1 percent totaled $703,623, accounting for 6.3 percent of total town debt service. 17
Headwaters There were 102 towns in this region that reported 2016 financial information. revenues in this region increased 7.7 percent to $13.2 million, accounting for 4.2 percent of total town revenues. expenditures in this region increased 20.5 percent to $12.8 million, accounting for 4.1 percent of total town expenditures. Debt service in this region decreased 99.9 percent totaled $100, accounting for 0.0 percent of total town debt service. North Central There were 146 towns in this region that reported 2016 financial information. revenues in this region increased 3.7 percent totaled $25.9 million, accounting for 8.2 percent of total town revenues. expenditures in this region increased 6.1 percent totaled $25.6 million, accounting for 8.2 percent of total town expenditures. Debt service in this region decreased 22.2 percent totaled $840,077, accounting for 7.5 percent of total town debt service. Northwest There were 191 towns in this region that reported 2016 financial information. revenues in this region decreased 5.7 percent totaled $13.8 million, accounting for 4.3 percent of total town revenues. expenditures in this region decreased 4.8 percent totaled $12.3 million, accounting for 4.0 percent of total town expenditures. Debt service in this region increased 0.2 percent totaled $25,206, accounting for 0.2 percent of total town debt service. South Central There were 137 towns in this region that reported 2016 financial information. revenues in this region decreased 4.7 percent totaled $23.6 million, accounting for 7.4 percent of total town revenues. expenditures in this region increased 5.5 percent totaled $22.1 million, accounting for 7.1 percent of total town expenditures. Debt service in this region decreased 16.1 percent totaled $600,450, accounting for 5.4 percent of total town debt service. Southeast There were 187 towns in this region that reported 2016 financial information. revenues in this region increased 0.4 percent totaled $39.5 million, accounting for 12.5 percent of total town revenues. expenditures in this region increased 7.6 percent totaled $38.2 million, accounting for 12.3 percent of total town expenditures. Debt service in this region decreased 29.4 percent totaled $557,527, accounting for 5.0 percent of total town debt service. 18
Southwest There were 143 towns in this region that reported 2016 financial information. revenues in this region decreased 7.1 percent totaled $17.4 million, accounting for 5.5 percent of total town revenues. expenditures in this region increased 0.9 percent totaled $15.8 million, accounting for 5.1 percent of total town expenditures. Debt service in this region decreased 18.1 percent totaled $616,555, accounting for 5.5 percent of total town debt service. Southwest Central There were 77 towns in this region that reported 2016 financial information. revenues in this region increased 2.0 percent totaled $16.0 million, accounting for 5.0 percent of total town revenues. expenditures in this region increased 30.4 percent totaled $17.0 million, accounting for 5.5 percent of total town expenditures. Debt service in this region decreased 5.0 percent totaled $551,586, accounting for 4.9 percent of total town debt service. Upper Southwest There were 89 towns in this region that reported 2016 financial information. revenues in this region increased 4.7 percent totaled $9.2 million, accounting for 2.9 percent of total town revenues. expenditures in this region increased 10.0 percent totaled $8.2 million, accounting for 2.6 percent of total town expenditures. Debt service in this region decreased 40.6 percent totaled $18,069, accounting for 0.2 percent of total town debt service. West Central There were 225 towns in this region that reported 2016 financial information. revenues in this region increased 5.1 percent totaled $37.0 million, accounting for 11.7 percent of total town revenues. expenditures in this region increased 28.4 percent totaled $38.4 million, accounting for 12.4 percent of total town expenditures. Debt service in this region increased 10.1 percent totaled $1.8 million, accounting for 15.9 percent of total town debt service. 19
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 10... Southeast 11... Metro Area Graphic by the Office of the State Auditor. 20
DATA TABLES
Table 1 of Towns For the Years Ended December 31, 2012 Through 2016 2012 2013 2014 2015 2016 1-Year Percent Change 5-Year Percent Change Population* 919,051 919,329 916,414 909,953 909,414-0.1% -1.0% Number of Towns* 1,784 1,783 1,783 1,781 1,781 0.0% -0.2% able Capacity* $1,550,280,622 $1,635,634,365 $2,000,749,792 $1,990,764,195 $1,971,438,920-1.0% 27.2% Levy* $217,394,623 $221,128,052 $230,144,989 $228,973,862 $234,647,546 2.5% 7.9% REVENUES** Amount % Amount % Amount % Amount % Amount % % % es $208,049,945 74.5% $213,669,682 76.4% $223,057,122 72.7% $226,435,471 73.0% $230,339,855 72.6% 1.7% 10.7% Special Assessments 6,697,445 2.4% 6,825,386 2.4% 7,058,507 2.3% 5,659,440 1.8% 6,106,697 1.9% 7.9% -8.8% Licenses Permits 2,068,981 0.7% 2,082,216 0.7% 2,516,302 0.8% 2,784,725 0.9% 2,770,771 0.9% -0.5% 33.9% 22 Intergovernmental Federal 9,615,813 3.4% 2,996,082 1.1% 7,615,590 2.5% 5,987,801 1.9% 1,542,961 0.5% -74.2% -84.0% State 32,154,898 11.5% 34,362,863 12.3% 46,389,719 15.1% 50,314,173 16.2% 53,426,874 16.8% 6.2% 66.2% County Highway 819,680 0.3% 105,318 0.0% 274,905 0.1% 311,749 0.1% 625,749 0.2% 100.7% -23.7% All 990,229 0.4% 1,516,549 0.5% 1,153,246 0.4% 1,132,502 0.4% 1,525,343 0.5% 34.7% 54.0% Local Unit 1,101,576 0.4% 1,380,986 0.5% 1,203,264 0.4% 1,457,705 0.5% 2,163,357 0.7% 48.4% 96.4% TOTAL INTERGOVERNMENTAL REVENUES $44,682,196 16.0% $40,361,798 14.4% $56,636,724 18.5% $59,203,930 19.1% $59,284,284 18.7% 0.1% 32.7% Charges for Services 8,925,433 3.2% 9,030,427 3.2% 8,396,465 2.7% 8,986,067 2.9% 9,985,041 3.1% 11.1% 11.9% Interest Earnings 2,147,091 0.8% 1,629,596 0.6% 2,723,870 0.9% 1,558,002 0.5% 2,286,862 0.7% 46.8% 6.5% All 6,774,091 2.4% 6,193,832 2.2% 6,374,693 2.1% 5,452,770 1.8% 6,340,228 2.0% 16.3% -6.4% TOTAL REVENUES $279,345,182 100.0% $279,792,937 100.0% $306,763,683 100.0% $310,080,405 100.0% $317,113,738 100.0% 2.3% 13.5% OTHER FINANCING SOURCES*** Borrowing 7,618,669 8,892,976 3,761,321 8,461,786 10,753,753 27.1% 41.2% 415,092 759,332 2,342,462 1,840,586 1,192,494-35.2% 187.3% Transfers In 14,269,120 14,557,057 15,638,633 14,048,538 11,881,377-15.4% -16.7% TOTAL REVENUES AND OTHER FINANCING SOURCES $301,648,063 $304,002,302 $328,506,099 $334,431,315 $340,941,362 1.9% 13.0% *Includes all towns. **Excludes data from towns that failed to report. ***Starting in 2013, this category includes. It has also been added to the 2012 year to make it comparable.
Table 2 of Towns For the Years Ended December 31, 2012 Through 2016 EXPENDITURES 7,8 1 Year 5 Year 2012 2013 2014 2015 2016 Percent Percent Amount % Amount % Amount % Amount % Amount % Change Change Current $44,677,426 17.6% $42,829,410 16.0% $48,730,167 16.7% $47,190,476 16.7% $51,855,170 16.7% 9.9% 16.1% Capital Outlay 3,839,343 1.5% 5,561,378 2.1% 3,164,674 1.1% 3,763,829 1.3% 4,978,401 1.6% 32.3% 29.7% 9 48,516,769 19.1% 48,390,788 18.1% 51,894,841 17.8% 50,954,305 18.0% 56,833,571 18.3% 11.5% 17.1% Fire Current 28,164,333 11.1% 28,753,066 10.8% 30,712,108 10.5% 31,797,726 11.2% 32,424,366 10.4% 2.0% 15.1% Capital Outlay 3,357,967 1.3% 1,602,052 0.6% 3,854,290 1.3% 2,070,123 0.7% 4,059,391 1.3% 96.1% 20.9% 31,522,300 12.4% 30,355,118 11.4% 34,566,398 11.9% 33,867,849 12.0% 36,483,757 11.7% 7.7% 15.7% All 10 Current 4,734,935 1.9% 4,645,303 1.7% 5,212,968 1.8% 4,758,021 1.7% 5,103,638 1.6% 7.3% 7.8% Capital Outlay 327,146 0.1% 353,066 0.1% 218,575 0.1% 130,855 0.0% 262,062 0.1% 100.3% -19.9% 5,062,081 2.0% 4,998,369 1.9% 5,431,543 1.9% 4,888,876 1.7% 5,365,700 1.7% 9.8% 6.0% 23 Road Current 120,963,751 47.7% 135,211,260 50.6% 149,879,415 51.4% 144,027,042 50.9% 159,060,266 51.2% 10.4% 31.5% Capital Outlay 20,137,063 7.9% 20,389,964 7.6% 20,581,660 7.1% 24,434,442 8.6% 25,855,356 8.3% 5.8% 28.4% 141,100,814 55.6% 155,601,224 58.2% 170,461,075 58.5% 168,461,484 59.6% 184,915,622 59.5% 9.8% 31.1% All Current 11,429,110 4.5% 11,435,305 4.3% 13,638,461 4.7% 10,940,821 3.9% 11,994,147 3.9% 9.6% 4.9% Capital Outlay 2,765,835 1.1% 3,610,139 1.4% 1,401,119 0.5% 1,571,146 0.6% 3,983,096 1.3% 153.5% 44.0% 14,194,945 5.6% 15,045,444 5.6% 15,039,580 5.2% 12,511,967 4.4% 15,977,243 5.1% 27.7% 12.6% TOTAL CURRENT EXPENDITURES $209,969,555 82.8% $222,874,344 83.4% $248,173,119 85.1% $238,714,086 84.4% $260,437,587 83.8% 9.1% 24.0% TOTAL CAPITAL OUTLAY $30,427,354 12.0% $31,516,599 11.8% $29,220,318 10.0% $31,970,395 11.3% $39,138,306 12.6% 22.4% 28.6% DEBT SERVICE Principal 11,247,465 4.4% 10,973,397 4.1% 12,426,328 4.3% 10,514,679 3.7% 9,684,211 3.1% -7.9% -13.9% Interest Fiscal Charges 2,031,743 0.8% 1,845,138 0.7% 1,660,187 0.6% 1,651,293 0.6% 1,538,759 0.5% -6.8% -24.3% Debt Service 13,279,208 5.2% 12,818,535 4.8% 14,086,515 4.8% 12,165,972 4.3% 11,222,970 3.6% -7.8% -15.5% TOTAL EXPENDITURES $253,676,117 100.0% $267,209,478 100.0% $291,479,952 100.0% $282,850,453 100.0% $310,798,863 100.0% 9.9% 22.5% OTHER FINANCING USES 11,12 Debt Redemption - Refunded Bonds - 302,012 115,331 578,100 - - - 781,367 143,077 966,699 816,836 684,511-16.2% -12.4% Transfers Out 14,779,580 15,060,540 16,255,518 13,867,288 12,593,109-9.2% -14.8% TOTAL EXPENDITURES AND OTHER FINANCING USES $269,237,064 $282,715,107 $308,817,500 $298,112,677 $324,076,483 8.7% 20.4% 7 for Water Sewer are shown as enterprise fund activities in Table 5 on page 151. 8 Data for is included in the All category in Table 2. In Tables 4 8, appears as a separate category. 9 percentages may not equal the sum of the percentages above due to rounding. 10 Data for Fire All displayed in Table 2 is included in in Tables 4 8. 11 Starting in 2013, this category includes Debt Redemption -Refunded Bonds. These categories have also been added to the 2012 year to make it comparable. 12 Data for displayed in Table 2 is aggregated into a single column in Table 4.
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CLASSIFICATION OF REVENUES AND EXPENDITURES - GOVERNMENTAL FUNDS
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Table 3 Classification of Intergovernmental able Capacity Levy Payable 2016 es Special Assessments Licenses Permits Federal State County/ Local Unit Charges for Services Interest Earnings All Borrowing Transfers In & Aitkin County - (Arrowhead Region) 27 Aitkin 1,029,312 156,179 183,771 --- --- --- 24,343 --- 24,343 1,140 52 1,952 211,258 --- --- 188 211,446 Ball Bluff* 315,089 108,879 108,443 --- --- --- 24,701 6,644 31,345 37,059 724 7,841 185,412 --- --- 39,302 224,714 Balsam 61,624 6,800 6,443 --- --- 571 15,387 --- 15,958 --- --- 23 22,424 --- --- --- 22,424 Beaver 136,349 49,000 51,236 --- --- 818 12,723 --- 13,541 --- 17 372 65,166 --- --- --- 65,166 Clark [1] 180,812 44,099 --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- Cornish 144,008 10,000 21,715 6,245 --- --- 9,624 --- 9,624 4 115 414 38,117 --- --- --- 38,117 Farm Isl 2,743,790 333,315 307,877 --- --- --- 56,018 --- 56,018 6,696 272 576 371,439 --- --- 150,000 521,439 Fleming* 973,016 143,530 152,132 --- --- --- 26,810 --- 26,810 6,748 8,918 22,013 216,621 --- --- --- 216,621 Glen 1,091,729 98,561 89,977 17,806 --- 912 28,398 3,346 32,656 6,213 9 8,911 155,572 --- --- --- 155,572 Haugen 325,481 52,002 58,350 --- --- --- 15,269 --- 15,269 8 171 25,848 99,646 --- --- --- 99,646 Hazelton 1,974,094 211,248 216,516 --- --- --- 27,328 --- 27,328 6,320 113 4,519 254,796 --- --- --- 254,796 Hill Lake 507,811 93,001 91,324 --- --- --- 22,751 --- 22,751 2,100 4,797 300 121,272 --- --- --- 121,272 Idun 279,974 57,296 61,028 --- --- --- 13,456 --- 13,456 --- 300 826 75,610 --- --- --- 75,610 Jevne 496,994 101,506 104,458 --- --- --- 13,971 --- 13,971 302 684 5,781 125,196 --- --- --- 125,196 Kimberly 306,397 91,836 94,124 --- --- --- 17,678 467 18,145 1,844 881 1,104 116,098 --- --- 2,000 118,098 Lakeside 1,110,733 291,701 294,989 --- 450 --- 24,210 --- 24,210 2,154 806 844 323,453 --- --- --- 323,453 Lee 87,268 10,327 15,333 --- --- --- 8,429 --- 8,429 --- 140 --- 23,902 --- --- --- 23,902 Libby 231,014 22,894 22,129 --- --- --- 6,803 --- 6,803 --- 15 391 29,338 --- --- --- 29,338 Logan 236,597 64,167 55,086 --- --- --- 26,958 --- 26,958 2,109 1,058 --- 85,211 --- --- --- 85,211 Macville 155,184 36,001 39,849 --- --- --- 12,366 --- 12,366 9,118 1,038 --- 62,371 --- --- --- 62,371 Malmo 670,744 90,336 94,589 --- --- --- 15,210 --- 15,210 3,436 162 807 114,204 --- --- --- 114,204 McGregor [1] 118,579 9,599 --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- Millward 111,713 14,250 15,580 --- --- 112 20,076 260 20,448 282 440 --- 36,750 --- --- --- 36,750 Morrison 194,719 42,063 40,845 --- --- --- 17,479 --- 17,479 404 77 494 59,299 --- --- 21,000 80,299 Nordl 1,848,996 256,345 259,759 528 --- 2,578 31,023 --- 33,601 3,311 847 5,534 303,580 --- --- --- 303,580 Pliny 128,136 15,763 23,800 38 --- --- 9,206 --- 9,206 1,000 353 140 34,537 --- --- --- 34,537 Rice River 202,548 68,700 68,033 --- --- --- 16,132 --- 16,132 4 100 378 84,647 --- --- --- 84,647 Salo 109,109 26,200 29,309 --- --- --- 12,860 800 13,660 29 582 6,393 49,973 --- --- --- 49,973 Seavey* 125,076 29,001 32,276 --- --- --- 9,947 --- 9,947 --- 83 550 42,856 --- --- --- 42,856 Shamrock 4,039,339 681,235 682,548 --- --- 3,130 36,136 --- 39,266 18,451 3,775 18,668 762,708 --- 18,600 --- 781,308 Spalding 259,713 45,998 46,539 --- --- --- 12,765 --- 12,765 291 61 387 60,043 --- --- 6,223 66,266 Spencer 506,276 117,441 113,107 --- --- --- 23,497 --- 23,497 5,996 2,538 1,419 146,557 --- --- --- 146,557 Turner 497,664 97,706 109,514 --- --- 198 9,927 --- 10,125 4,748 44 1,584 126,015 50,000 7,500 --- 183,515 Verdon 90,147 21,974 24,495 --- --- --- 12,166 --- 12,166 4 8 209 36,882 --- --- 10,000 46,882
Table 3 Classification of 28 able Capacity Levy Payable 2016 es Special Assessments Licenses Permits Federal Intergovernmental State County/ Local Unit Charges for Services Interest Earnings All Borrowing Transfers In & Wagner 641,983 80,505 83,189 --- --- --- 15,464 --- 15,464 1,657 1,361 --- 101,671 --- --- --- 101,671 Waukenabo 774,490 95,448 94,048 --- --- --- 15,393 3,939 19,332 1,626 309 2,488 117,803 --- --- --- 117,803 Wealthwood 604,620 39,760 37,904 --- --- 94 17,034 451 17,579 2 125 516 56,126 --- --- 23,000 79,126 White Pine 45,832 4,025 3,212 --- --- --- 5,062 4,950 10,012 --- 11 --- 13,235 --- --- --- 13,235 Williams 209,732 33,700 39,932 --- --- --- 13,469 --- 13,469 246 99 384 54,130 --- --- --- 54,130 Workman 547,630 79,992 82,940 --- --- --- 12,178 --- 12,178 6,328 21 1,302 102,769 --- --- 7,000 109,769 County $24,114,322 $3,832,383 $3,856,399 $24,617 $450 $8,413 $692,247 $20,857 $721,517 $129,630 $31,106 $122,968 $4,886,687 $50,000 $26,100 $258,713 $5,221,500 Anoka County - (7-County Twin Cities Region) Linwood 4,159,395 1,265,038 1,520,162 --- 69,776 --- 42,815 54,879 97,694 33,432 11,801 131,321 1,864,186 300,000 --- 105,405 2,269,591 County $4,159,395 $1,265,038 $1,520,162 $--- $69,776 $--- $42,815 $54,879 $97,694 $33,432 $11,801 $131,321 $1,864,186 $300,000 $--- $105,405 $2,269,591 Becker County - (West Central Region) Atlanta 690,068 122,535 114,069 --- --- --- 25,500 1,189 26,689 200 --- --- 140,958 --- --- --- 140,958 Audubon 1,226,016 138,939 172,795 16,147 --- 1,448 26,186 --- 27,634 4 101 5,186 221,867 --- --- --- 221,867 Burlington 1,408,661 316,002 313,561 --- 707 --- 39,885 --- 39,885 496 114 1,750 356,513 --- --- --- 356,513 Callaway 403,010 49,999 48,241 --- --- 382 22,426 --- 22,808 150 54 392 71,645 --- --- --- 71,645 Carsonville 311,553 103,792 103,262 --- --- --- 19,511 1,650 21,161 100,577 903 3,956 229,859 --- --- 51,204 281,063 Cormorant 3,781,465 432,000 488,152 --- 1,568 --- 35,632 3,574 39,206 16,717 2,286 32,216 580,145 --- --- --- 580,145 Cuba 695,035 75,001 72,178 --- --- 541 24,312 836 25,689 1,087 736 3,413 103,103 --- --- --- 103,103 Detroit 2,973,009 300,002 298,991 --- --- --- 43,875 557 44,432 4 134 649 344,210 --- --- --- 344,210 Eagle View 477,964 63,003 72,681 5,673 --- 817 14,417 --- 15,234 4 219 495 94,306 --- --- --- 94,306 Erie 2,064,311 195,000 198,777 --- --- --- 38,459 --- 38,459 --- --- --- 237,236 --- --- --- 237,236 Evergreen 328,528 109,999 231,680 --- --- --- 27,069 --- 27,069 24,016 1,050 2,450 286,265 --- --- --- 286,265 Forest 1,080,936 55,213 65,993 --- 300 --- 7,362 990 8,352 11 555 513 75,724 --- --- --- 75,724 Green Valley 453,394 104,403 101,268 --- --- --- 28,118 1,126 29,244 4 3,012 1,139 134,667 --- --- 32,500 167,167 Hamden 589,316 81,000 76,820 --- --- --- 24,005 --- 24,005 2 953 1,783 103,563 --- --- --- 103,563 Height of L 917,867 164,993 162,045 --- --- --- 46,503 28,979 75,482 3,979 868 21,214 263,588 --- --- --- 263,588 Holmesville 850,049 147,651 144,038 --- --- --- 23,040 --- 23,040 --- 681 --- 167,759 --- --- --- 167,759 Lake Eunice* 4,154,200 433,249 438,995 42,118 --- --- 46,403 --- 46,403 18,850 5,890 1,034 553,290 --- --- --- 553,290 Lake Park 826,118 105,001 101,873 --- --- 5,872 24,038 --- 29,910 2,307 866 2,243 137,199 --- --- --- 137,199 Lake View 4,234,516 378,003 392,519 --- 1,918 --- 44,056 7,830 51,886 33,792 361 10,100 490,576 --- --- 10,000 500,576 Maple Grove 658,811 46,379 49,091 --- --- --- 13,747 --- 13,747 4 374 577 63,793 --- --- --- 63,793 Osage 1,102,986 217,500 214,702 19,312 --- --- 28,385 1,055 29,440 1,152 146 7,856 272,608 --- --- 31,556 304,164 Pine Point 307,762 83,002 78,285 --- --- --- 28,312 --- 28,312 8,899 801 --- 116,297 --- --- --- 116,297 Riceville [1] 606,214 64,999 --- --- --- --- --- --- --- --- --- --- --- --- --- --- ---
Table 3 Classification of 29 able Capacity Levy Payable 2016 es Special Assessments Licenses Permits Federal Intergovernmental State County/ Local Unit Charges for Services Interest Earnings All Borrowing Transfers In & Richwood 757,241 144,902 136,096 --- --- --- 31,814 407 32,221 32 61 709 169,119 --- --- --- 169,119 Round Lake 733,120 76,145 80,488 --- --- --- 21,388 --- 21,388 2,733 382 503 105,494 --- --- --- 105,494 Runeberg 402,301 139,856 130,307 --- --- --- 34,719 --- 34,719 --- 634 903 166,563 --- --- 7,000 173,563 Savannah 514,790 51,880 57,624 --- --- --- 12,089 --- 12,089 --- 114 564 70,391 --- --- --- 70,391 Shell Lake 629,299 79,971 82,227 --- --- --- 15,909 --- 15,909 4 181 975 99,296 --- --- --- 99,296 Silver Leaf 396,161 70,406 65,120 --- --- --- 25,036 --- 25,036 293 204 1,195 91,848 --- --- --- 91,848 Spring Creek 553,788 62,152 61,600 --- --- --- 22,694 --- 22,694 4 166 490 84,954 --- --- --- 84,954 Spruce Grove 339,149 76,197 58,268 --- --- --- 41,763 1,922 43,685 2,723 118 677 105,471 --- --- --- 105,471 Sugar Bush [1] 745,619 80,995 --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- Toad Lake 697,259 120,505 113,854 --- --- --- 23,739 --- 23,739 209 190 1,931 139,923 --- --- --- 139,923 Two Inlets 573,744 69,495 68,328 --- 67 --- 13,788 --- 13,788 --- 329 561 83,073 --- --- --- 83,073 Walworth 682,881 65,001 60,002 --- --- 625 22,504 828 23,957 6 43 671 84,679 --- --- --- 84,679 White Earth 336,994 47,362 44,594 --- --- --- 31,596 --- 31,596 --- --- 1,204 77,394 --- --- --- 77,394 Wolf Lake 241,786 50,001 46,777 --- --- --- 18,720 --- 18,720 4 227 14 65,742 --- --- --- 65,742 County $37,745,921 $4,922,533 $4,945,301 $83,250 $4,560 $9,685 $947,000 $50,943 $1,007,628 $218,263 $22,753 $107,363 $6,389,118 $--- $--- $132,260 $6,521,378 Beltrami County - (Headwaters Region) Alaska* 256,644 60,699 51,922 --- --- --- 33,066 --- 33,066 6,963 --- --- 91,951 --- --- --- 91,951 Battle* 40,194 3,000 2,902 --- --- --- 4,485 --- 4,485 --- 7 --- 7,394 --- --- --- 7,394 Bemidji 2,300,723 510,001 505,440 --- 2,850 --- 36,502 4,470 40,972 --- 2,626 3,349 555,237 --- --- 100,000 655,237 Benville 129,438 19,510 17,255 --- --- --- 14,904 4,533 19,437 303 188 --- 37,183 --- --- --- 37,183 Birch 105,133 10,000 11,660 653 --- 9,797 4,568 --- 14,365 --- --- --- 26,678 --- --- --- 26,678 Buzzle [1] 713,948 46,699 --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- Cormant 142,127 10,501 13,737 --- --- --- 11,891 --- 11,891 160 107 466 26,361 --- --- --- 26,361 Dur 198,292 31,102 25,364 --- --- --- 5,567 10,244 15,811 4 18 397 41,594 --- --- --- 41,594 Eckles 1,630,133 301,102 319,536 23,200 13 --- 27,555 155 27,710 5,693 729 432 377,313 244,619 --- 13,319 635,251 Frohn 1,360,357 263,501 267,793 --- 8,850 --- 31,204 --- 31,204 379 1,358 330 309,914 --- --- --- 309,914 Grant Valley 1,768,026 348,266 433,341 57,707 --- --- 31,603 --- 31,603 1,912 2,334 1,056 527,953 --- --- --- 527,953 Hagali 367,347 45,003 44,383 --- --- --- 12,294 --- 12,294 4 311 --- 56,992 --- --- --- 56,992 Hamre* 72,524 2,800 2,800 --- --- --- 4,974 7,263 12,237 --- --- --- 15,037 --- --- --- 15,037 Hines 468,285 91,198 92,745 --- 2 --- 15,664 --- 15,664 1,850 249 717 111,227 --- --- --- 111,227 Hornet 146,337 24,119 27,114 --- --- --- 13,080 --- 13,080 4 146 559 40,903 --- --- --- 40,903 Jones 165,336 25,629 29,254 --- --- --- 10,091 1,787 11,878 104 35 --- 41,271 --- --- --- 41,271 Kelliher 93,174 9,000 8,260 --- --- --- 10,734 --- 10,734 --- 580 --- 19,574 --- --- --- 19,574 Lammers 994,618 167,405 164,709 --- 13 --- 34,906 --- 34,906 4,870 89 1,049 205,636 --- --- --- 205,636 Langor 145,882 19,799 17,793 --- --- --- 25,929 --- 25,929 --- 60 376 44,158 --- --- --- 44,158
Table 3 Classification of 30 able Capacity Levy Payable 2016 es Special Assessments Licenses Permits Federal Intergovernmental State County/ Local Unit Charges for Services Interest Earnings All Borrowing Transfers In & Lee 81,378 9,776 9,543 --- --- --- 20,739 --- 20,739 833 --- --- 31,115 --- --- --- 31,115 Liberty 462,371 89,996 88,695 --- --- --- 17,712 --- 17,712 4 211 458 107,080 --- --- --- 107,080 Maple Ridge 107,779 13,141 14,891 --- --- --- 12,654 --- 12,654 --- 193 --- 27,738 --- --- --- 27,738 Minnie 57,752 7,430 7,211 --- --- --- 12,864 15,224 28,088 1,435 10 --- 36,744 --- --- --- 36,744 Moose Lake 333,964 40,119 38,621 --- 150 --- 8,973 --- 8,973 1,734 --- --- 49,478 --- --- --- 49,478 Nebish 207,975 35,000 34,409 --- --- 96 13,358 --- 13,454 550 1,012 --- 49,425 --- --- --- 49,425 Northern 3,685,302 825,913 857,996 1,483 2,093 --- 70,050 --- 70,050 5,754 5,910 3,184 946,470 --- --- 250,000 1,196,470 O'Brien 102,907 7,000 6,147 --- --- --- 14,555 --- 14,555 --- --- 4 20,706 --- --- --- 20,706 Port Hope 574,096 130,997 136,289 --- --- --- 13,069 --- 13,069 --- 1,548 439 151,345 --- --- --- 151,345 Quiring [1] 70,118 6,946 --- --- --- --- --- --- --- --- --- --- --- --- --- --- --- Roosevelt 248,400 44,103 49,013 --- --- --- 13,375 --- 13,375 928 78 417 63,811 --- --- --- 63,811 Shooks 152,450 16,001 14,797 --- --- --- 11,119 --- 11,119 4 16 347 26,283 --- --- --- 26,283 Shotley 207,937 27,073 29,461 --- 113 --- 10,272 --- 10,272 5,193 462 --- 45,501 --- --- --- 45,501 Spruce Grove 54,346 5,400 2,336 --- 50 --- 11,944 14,671 26,615 100 95 --- 29,196 --- --- --- 29,196 Steenerson 60,316 6,595 6,365 --- --- --- 9,624 3,023 12,647 1,941 --- --- 20,953 --- --- --- 20,953 Sugar Bush 172,276 52,098 71,369 --- 976 --- 14,895 650 15,545 102 366 115 88,473 --- --- --- 88,473 Summit 166,285 33,001 31,632 --- --- --- 10,097 --- 10,097 --- 20 3,066 44,815 --- --- 1,000 45,815 Taylor 163,617 16,000 15,994 --- --- --- 8,047 3,984 12,031 4 --- --- 28,029 --- --- --- 28,029 Ten Lake 1,136,750 236,296 244,135 --- 17,158 2,930 19,569 --- 22,499 1,840 --- 1,967 287,599 --- --- --- 287,599 Turtle Lake 1,735,109 217,497 227,047 --- 1,308 --- 19,189 --- 19,189 758 294 1,707 250,303 --- --- --- 250,303 Turtle River 1,343,997 224,999 226,591 44,950 625 --- 22,377 --- 22,377 5,532 402 864 301,341 140,000 --- 24,000 465,341 Waskish 252,716 51,003 58,455 --- 63 --- 18,842 18,727 37,569 4,232 57 2,290 102,666 --- --- --- 102,666 Woodrow 94,554 14,299 17,132 --- --- --- 25,220 --- 25,220 2,096 28 --- 44,476 --- --- --- 44,476 County $22,570,913 $4,100,017 $4,224,137 $127,993 $34,264 $12,823 $707,561 $84,731 $805,115 $55,286 $19,539 $23,589 $5,289,923 $384,619 $--- $388,319 $6,062,861 Benton County - (Central Region) Alberta 646,761 108,100 111,046 --- 13 --- 26,154 --- 26,154 20 859 1,647 139,739 --- --- --- 139,739 Gilmanton 832,168 135,502 129,557 --- 312 --- 21,785 --- 21,785 4,744 376 --- 156,774 --- --- --- 156,774 Glendorado 746,095 98,007 104,411 --- --- --- 21,006 --- 21,006 779 11 1,239 127,446 --- 15,000 --- 142,446 Graham 643,969 94,598 90,166 --- --- 6,986 22,678 --- 29,664 5 289 1,684 121,808 --- --- --- 121,808 Granite Ledge 573,454 68,998 62,162 --- --- --- 19,394 --- 19,394 12,945 5 2,717 97,223 --- --- --- 97,223 Langola 1,226,354 318,509 313,477 --- 1,169 35,100 25,813 2,625 63,538 730 --- 861 379,775 --- --- --- 379,775 Mayhew Lake 850,792 130,997 123,243 --- --- --- 24,039 --- 24,039 6 176 --- 147,464 --- --- --- 147,464 Maywood 755,373 105,005 111,856 --- --- --- 27,404 --- 27,404 --- 188 992 140,440 --- --- --- 140,440 Minden 2,268,176 176,510 181,266 --- --- --- 23,940 2,929 26,869 300 1,308 463 210,206 --- --- --- 210,206 Saint George 1,090,141 206,996 199,381 --- --- --- 27,306 790 28,096 940 474 3,046 231,937 --- --- --- 231,937