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AR'a: H. CARLSON <br />STATE AUDITOR <br />V"' <br />STATE OF MINNESOTA <br />OFFICE OF THE STATE AUDITOR <br />SUITE 400 <br />525 PARK STREET <br />SAINT PAUL 55103 <br />296-2551 <br />DATA BASE <br />SOURCE AND CONTENT OF INDICATORS FOR FINANCIAL HEALTH PROFILES <br />NOTE: Unless otherwise indicated, the source of information shown on the <br />Financial Health Profile 1s the annual financial statement. <br />1. Population - Source: Minnesota State Demographer; estimate <br />2. Property Values <br />Source: Minnesota Department of Revenue. Data shown for the "payable" <br />year; e.g., 1987 value is payable in 1988. Indicated market value, taxable <br />tax capacity, assessed valuation and sales ratios are from the Department of <br />Revenue. <br />Note: Starting with taxes payable in 1989, taxable tax capacity replaces <br />assessed value and taxable value terminology. Tax capacity is approximately <br />12 percent of taxable value. <br />3. Building Permits <br />Source: Data provided by individual cities. <br />4. Retail Sales <br />Source: Minnesota Department of Revenue's Historical Retail Sales data on <br />"Gross Retail Sales,• showing both taxable and nontaxable sales. Number of <br />'— businesses equals the number of vendors who filed sales tax returns. Retail <br />Sales are not yet available from the Department of Revenue for 1989. <br />5. Trend in Mandated County Welfare Services <br />Source: Minnesota Department of Hunan Services, Financial Management <br />Division. Includes county and state payments for human services for the <br />entire county. <br />6. Consumer Price Index <br />Source: U.S. Department of Labor, Bureau of Labor Statistics <br />7. Revenue Sources <br />Types of revenue shown by source, such as Federal Grants, State Local <br />Government Aid, and property taxes. <br />3 -1 <br />AN EQUAL OPPORTUNITY EMPLOYER <br />