HomeMy WebLinkAboutFinancial Health Profile 1979-1982ARNE H. CARLSON
STATE AUDITOR
MEMORANDUM
STATE OF MINNESOTA
OFFICE OF THE STATE AUDITOR
SUITE 400
555 PARK STREET
SAINT PAUL 55103
TO: Finance Directors
FROM: Connie Waterous, Director, Financial Health Program
DATE: April 13, 1984
SUBJECT: 1979 -1982 Financial Health Profile
There is enclosed a copy of your City's Financial Health Profile
for the years 1979 to 1982. The format has been revised exten-
sively during the past six months, to make it easier to read and to
understand. Also, in response to many questions from local
officials, the new format uses medians or averages as benchmark
indicators, so that you can compare your revenue or expenditure
trends with those of other cities in the same population group.
This profile is enclosed for your review. If you note any problems
or inconsistencies in the data, or if you have any questions,
please let us know before April 26. We are using this data not
only to report to individual counties but also to compile a report
on the financial condition of counties throughout the state. While
the profile data has already undergone extensive review, your
scrutiny will assist its accuracy. There is also enclosed an
explanation of the indicators and their source. However, if you
have any questions or comments, please contact me at (612) 297 -3681
or Terri Heaton at (612) 297 -3685.
Thanks in advance for your help.
CW /kvn
AN EQUAL OPPORTUNITY EMPLOYER
DATA BASE
Content of Indicators on Financial Health Profiles
1. Population
1970 - Census (final count)
1979 & 1980 - 1980 Census (final count)
1981 6 1982 - State Demographer's estimates
Housing Units: 1970 and 1980 Census (final count)
Means and Medians by Class
Throughout the profile, class refers to the following population
groups:
Cities Counties
First Class Cities
20,000 to 100,000 population
10,000 to 20,000 population
5,000 to 10,000 population
2,500 to 5,000 population
Over 60,000 population
20,000 to 60,000 population
10,000 to 20,000 population
Less than 10,000 population
2. Property Values
All data from MN Department of Revenues. Data shown for the "payable"
year; e.g., 1979 market value is payable 1979. Market value shows local
value only. Taxable value includes adjustments for fiscal disparities
contribution and distribution assessed value; tax increment captured
assessed value is deducted.
3. Building Permits
Data provided by individual cities and counties.
4. Retail Sales
Minnesota Department of Revenues Historical Retail Sales data on "Gross
Retail Sales," showing both taxable and nontaxable sales. Number of
businesses equals the number of vendors who filed one or more sales tax
returns.
5. Individual Economic Status
Per Capita Income - Federal adjusted Gross Income (MN Department of
Revenues) divided by population as shown in indicator 1.
AFDC Recipients in County - MN Department of Welfare "Minnesota Aid
to Families with Dependent Children" annual reports (State Fiscal
Year). Totals include caretakers and children. Unemployment data:
Minnesota Department of Economic Security.
6. Total Revenues
Includes all current year revenues from governmental funds: local tax
revenues, fiscal disparities revenues, special assessments, licenses and
permits, fines and forfeits; intergovernmental revenues; department fees
and service charges (charges for current services such as court and
legal charges, coning and subdivision fees, exclusive of revenues for
enterprises); interest earnings and all other current revenues.
Mot included are borrowed funds, transfers from enterprise funds or
transfers from governmental funds (interfund transfers are transfers
from one governmental fund to another within the sane city or county and
thus are not "new" revenues).
Special assessments are shown as reported by local governments.
7. Intergovernmental Revenues
All revenues from other units - federal, state and local - are shown,
including general purpose aids, specific grants (including wastewater
treatment), and interlocal grants (examples are highway aids from
counties to cities under 5,000 population and 1RRRB grants on the Iron
Range). Not included are purchase of service fees from other units.
This data is from GID* data base.
8. Revenue Sources
Takes This Data From GID Classifications
Property Taxes:
Property taxes
+ Tax increment
+ Fiscal disparities
Special Assessments:
Local Sales and Excise:
Franchise Taxes:
Other Own Source: Licenses and permits
+ Fines and forfeits
+ Dept. fees - service charges
(Note that Sanitation service
fees have been deleted from 1979,
1980 and 1981)
+ Interest earnings
+ All other revenues
Total Intergovernmental
*GID is Governmental Information Division, Office of the State Auditor
9. Property Tax Levy
Levy Limit:
Limited Levy:
Calculated by Department of Revenues pursuant to levy
limit law.
Reported to Department of Revenues by local
jurisdictions.
Total Levy: Total Local Levy (CID)
Special Assessment Levy (GID)
Fiscal Disparities Levy (Revenues)
10. Current Expenditures by Function
These figures show governmental fund expenditures for current purposes.
Capital outlay is not included.
To make financial health data uniform from year to year, we have
standardized on the 1982 accounting model and accordingly have made
adjustments to prior year data. The principal adjustments are:
deleting sewer operating expenditures from the 1979 through 1981 data
(but not capital expenditures since sewers are frequently financed
with special assessments and thus found in the governmental funds
category), and moving health expenditures in 1979 and 1980 from the
"Culture Recreation and Parks" category to the "All Other
Expenditures" category.
"All Other Expenditures" includes these categories: Insurance and
judgments; airports; unallocated pension costs; unallocated
Community development block grant; health; and all other unallocated
current expenditures.
11. Current Revenues
Same as indicator 6; repeated to provide comparative data on the same
page.
12. Current Expenditures
Totals the functional current expenditures shown in indicator 10. Not
included are capital outlay, debt redemption (long term and short
term), and operating transfers out (e.g., to special projects or for
debt service).
This number is the same as GID data for 1982. For 1979 through 1981,
sewer operating expenditures are deleted from GID data. Additionally,
for 1979 and 1980, current contributions to public service enterprises
are deleted).
12. Current Expenditures (Continued)
Total Expenditures
These include current expenditures (as described above) and
capital outlay (including capital outlay for severs and for
enterprise funds) but excluding debt redemption (long -term
and short - term). Debt redemption is excluded to avoid
distortions; since debt proceeds have already been spent on
a project or program in this year or a prior year, it would
inflate expenditure figures to show debt redemption as an
expenditure.
13. -14. Budget to Actual Revenues /Expenditures
Cities. The two most common and controllable funds are shown -
the general fund, and special revenue funds (shown aggregated).
Special revenue funds may include federal revenue sharing,
other federal programs, library, state aid for streets /highways,
shade tree disease control and others.
Counties. Profiles use the county's accounting model, which
generally shows three funds: county revenue; road and bridge;
and welfare.
Not shown are debt service funds, capital projects funds,
special assessment funds, any enterprise funds, or fiduciary
(trust and agency) funds.
15. Outstanding Debt
The principal of long -term debt of two types is shown, net of
any principal already paid. The types are general obligation
and general obligation - revenue; and special assessment.
Each amount is divided by current population and by market value.
Outstanding debt amounts are taken from GID tables, "Total
Outstanding Debt of Cities."
16. Current Liabilities - Year End
Includes the outstanding principal of short term debt, the
current portion of long -term debt, (principal and interest to
be paid in the coming year), accounts payable and other notes
or loans due within one year.
17. Capital Outlay
Sum of annual capital outlay from all governmental funds in-
cluding not only capital outlay for general fund types of
activities, but also capital outlay for enterprise fund activ-
ities where those are financed by governmental funds.
4
17. Capital Outlay (Continued)
Funds for future equipment, construction and land when shown in annual
financial reports, are identified as earmarked reserves. This data
may be incomplete since not all cities and counties designate reserves
for specific capital purposes. We show general fund - type activities
only. The data may be found in the Capital Projects Fund mad/or in
the Notes to the Financial Reports.
18. General Fund Balance (unreserved, undesignated)
Source: Annual Financial Reports
19. Earnings on Investments
Interest income includes earnings on all governmental, trust and
agency fund investments, such as surplus fund which may be temporarily
invested. General fund and special revenue funds are included.
20. Current Debt Service Costs
Includes the principal and interest paid during the year on long -term
and short -term debt. From CID data as follows:
Total debt redemption
+ Interest and fiscal charges
21. Number of Employees
Data reported to us by cities and counties on numbers of employees.
Full -time includes (generally) full -time only. Part -time includes
part -time, part -time seasonal and CETA workers.
22. Compensation and Employer -Paid Fringe Benefits
Compensation, reported to us by cities and counties, covers all
employees. Local units also report fringe benefits including sick
leave, vacation leave; severance pay; employer contributions for
retirement; employer payments for health, life and disability insur-
ance; benefits and insurance premiums for unemployment compensation
and workers compensation; the value of past retirement benefits and
any other benefits.
Some cities and counties have estimated fringe benefits, while
some provide actual dollar amounts.
23. Enterprises - Profit or Loss
While enterprise fund accounting is not a new phenomenon in local
governments, it is only within the last two years that it has
become the norm. Therefore, our data shows certain enterprise
activities for 1981 and 1982 only. Where this occurs, it likely
indicates a change in financial reporting, rather than a change in
governmental activity.
Data from GID data base.
24. Property Tax Collection late
This is current -year data, shoving the collection rate on only the
payable year property taxes including special assessments as well
as other property taxes. The figure shoes total local property
taxes collected (as reported by cities and counties) divided by
total local levy plus special assessment levy (GID data).
25. Bond Ratings
Data from bond rating services. Note that bonds are rated only in
years when the city or county markets an issue.
26. Opinion on Financial Report
From annual financial report.
27. Basis of Accounting
From annual financial report.
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REVENUE /EXPENDITURF COMPARISONS
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s • • • IP • •
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S3)1V1 ONI1 130 A1I3
ARNE H. CARLSON
STATE AUDITOR
STATE OF MINNESOTA
TO: City Clerk
OFFICE OF THE STATE AUDITOR
SUITE 400
555 PARK STREET
SAINT PAUL 55103
August 25, 1982
FROM: Jean Druker, Coordinator
Minnesota Financial Health Program
TOPIC: 1981 Fiscal Health Profile
We would appreciate your reviewing the enclosed copy of your
city's fiscal health profile. The profile has been updated to
include 1981 data. We would like the examination to be completed
within the next ten days.
It is important to note that a major change has been made in the
most recent profile. Sewer revenues and expenditures previously
included in governmental fund totals have been removed. This
results in changes between last year's profile and this year's
profile in the following indicators:
1) total revenues - governmental funds (page 2)
2) total expenditures - governmental funds (page 3)
3) total current expenditures - governmental funds (page 3)
4) total intergovernmental revenues as a percent of
total revenues (page 4)
5) actual capital outlay - all governmental funds (page 7)
6) actual total current expenditures per capita (page 8)
7) actual total expenditures per capita (page 8)
296 -2551
If there are any inaccuracies, or if you have any questions, please
call Paul Damrow (612/296- 4716), Betsy Loushin, (612/297 -3684)
Fiscal Analysts for MFHP, or Jean Druker (612/297- 3671).
If we have not heard from you within the ten -day period, a member
of the MFHP staff will call you. Thank you for your assistance.
pt
Enclosure
AN EQUAL OPPORTUNITY EMPLOYER
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