HomeMy WebLinkAboutState of MN Financing Local Government in the 1980'sSTATE OF MINNESOTA
FINANCING LOCAL GOVERNMENT IN THE 1980's
(UPDATE - APRIL, 1984)
STATE OF MINNESOTA
FINANCING LOCAL GOVERNMENT IN THE 1980's
(Update - April, 1984) _
PAGE NO.
TABLE OF CONTENTS
SPECIAL REPORT, ANALYSIS AND OVERVIEW:
• Introduction 1 - 2
• State Budgeting 2 - 4
• Excerpts of "Fund Balance Analysis" Documents - State Financial
Resources Provided and Applied 5
• State Revenue and Revenue Forecasting 6
• State Financial Resources Applied To /For State Government versus
Other Purposes 7
• State Financial Resources Applied To /For Local Government 8
• Excerpts of "Fund Balance Analysis" Documents - State Financial
Resources Applied To /For Local Government - Detail 9
• Local Education Aids 10 - 11
• Education Retirement Aids 11
• Local Government Aid 12 - 16
• Property Tax Aids 17
• Special Retirement Aids 18
• Summary and Conclusion 18 - 20
STATE OF MINNESOTA
FINANCING LOCAL GOVERNMENT IN THE 1980's
(Update - April, 1984)
STATISTICAL DATA SECTION
_ LOCAL PROPERTY TAXES:
• Property Taxes Levied By Government Subdivision
(With % Changes) 1968 - 1984
• Property Taxes Levied /State Credits /Property Taxes Incurred
m' (With % Changes) 1968 - 1983
• Property Tax Credits Paid to Local Government Units, 1968 - 1983
• Property Tax Credits Paid to Individuals, 1968 - 1983
Table 1-A
Table 1-B
Table 1-C
Table 1-D
LOCAL GOVERNMENT AID - 1981 -1984:
• Anoka County Cities Table 2 -A
• Carver county Cities Table 2 -A
• Dakota County Cities Table 2 -B
.. • Hennepin county Cities Table 2 -C
• Ramsey County Cities Table 2 -D
• Scott County Cities Table 2 -D
• Washington County Cities Table 2 -E
• Summary of All Minnesota Cities Table 2 -F
• Selected Non - Metropolitan Cities Table 2-G
STATE OF MINNESOTA - EXCERPTS OF FUND BALANCE ANALYSIS:
_ • Annual Basis - Dollar Amounts - F.Y. 1979 through F.Y. 1985
• Percent to Total Financial Resources Provided Basis -
F.Y. 1979 through F.Y. 1985
• Percent to Total Financial Resources Applied Basis
F.Y. 1979 through F.Y. 1985
• 1981 -83 Biennium - Budget and Actual
• Biennium Basis (With % Change) 1979 -81 Biennium; 1981 -83 Biennium
(1/81 Proposed Budget and Actual); and, 1983 -85 Biennium
(Appropriated)
Exhibit A
Exhibit B
Exhibit C
Exhibit D
Exhibit E
VOTO, REARDON, TAUTGES & CO., LTD.
CERTIFIED PUBLIC ACCOUNTANTS
VLS!r
Birch Lake Professional Building • 1310 E. Hwy. 96 • White Bear Lake, MN 55110 • Phone 426 -3263
To the Honorable Mayor and
Members of the City Council
ROBERT J. VOTO, CPA
TIMOTHY E. REARDON, CPA
ROBERT G. TAUTGES, CPA
The most significant events affecting the future financial management of
your City and all Minnesota local government units continue to occur at the
State level rather than at the local level. These events (collectively referred
to as the State budget or cash -flow situation) have been affecting Minnesota
local government units since August, 1980.
INTRODUCTION
Over the past several years, we have analyzed trends in the financing of
local government in Minnesota and how these trends have changed. Financing
Minnesota local government in the 1980's will be substantially different from
that of the 1970's. These changes must be addressed by those charged with the
responsibility for City operations. This Report has been prepared to identify
major changes and to communicate this information to City Councils and
Administrators to assist in the future financial management and planning of the
City.
This Report consists of a narrative section followed by a statistical data
section. The narrative section is intended to:
• Define the State budget situation and the financial partnership between
State and local governments.
• Detail major methods used by the State to resolve its budget situation
and how these methods effected local government.
• Forecast what local government can expect in the future and what local
government must do to protect its interests in the State /local financial
partnership.
The statistical data section consists of historical and budgeted financial
data excerpted from various State Reports and detailed in the Table of Contents.
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • PRIVATE COMPANIES PRACTICE SECTION
MINNESOTA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
MUNICIPAL FINANCE OFFICERS ASSOCIATION • MINNESOTA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS
Special Report of VRT & CO.
Page 2
The 1980's came in with a "bang" for Minnesota local government. The 1981
Minnesota Legislature had problems "balancing" its 1981 -1983 (July, 1981 to
June, 1983) biennial budget. The magnitude of these problems became more severe
as the calendar progressed through 1981 and 1982. With hindsight, the
"balancing" problems faced by the 1981 Minnesota Legislature were nominal com-
pared to those faced by the 1982 Legislature.
To truly understand the effects of the State problem, we must review the events from
• a historical (look -back) perspective. The State problem came to public and local atten-
tion during the later part of 1980. At that time, it was viewed (by the State) to be a
cash -flow problem rather than a budget problem. Accordingly, the State used cash -flow
techniques to solve this problem. These techniques became known as "shifting ". More
important, these techniques did not resolve the problem because the problem was one of
budgeting and not cash -flow (i.e., State financial commitments exceeded available finan-
cial resources).
STATE BUDGETING
amir The State of Minnesota operates on a biennium (two year) budget year ending on June 30
of each odd numbered year. During the later part of 1980, the State was compiling its
budget for its June 30, 1983 biennium (i.e., July 1, 1981 to June 30, 1983). The
January, 1981 recommended State budget for the 1981 -1983 biennium reflected the follow-
ing major budget "shifts" or cash -flow techniques and /or solutions:
• LOCAL GOVERNMENT AID - Delay the March payment
until after June
• RENTERS CREDITS - Delay payment of these credits
from before July to after June
Total
$ 67,400,000
107,400,000
$ 174,800,000
The above "shifts" were considered sufficient to "balance" the 1981 -1983 biennium
_ budget when this budget was originally proposed in January, 1981. As the 1981 Minnesota
Legislative Session progressed, the State budget situation went from bad to worse. Not
Special Report of VRT & CO.
Page 3
only was the 1981 -1983 biennium budget "unbalanced ", projections indicated that the
State would end its 1979 -1981 biennium (June 30, 1981) with a substantial shortfall.
The State took prompt "action" to solve this problem with another "shift ". They with-
held payments of local Education Aids at June 30, 1981 totaling $232,499,300. These
aids were withheld until after June 30, 1981 and the State was again in "balance ". More
important, the State continued to use cash -flow techniques in an effort to solve budget
problems.
During this process, Minnesota local government units were told /informed (by the
State) that they would have to "do their part" to assist the State with its "balancing"
problem. This assistance came in the form of decreasing State aids to Minnesota local
government at the expense of increasing local property taxes. Increased local property
taxes were effectively mandated by the State because of the timing of aid cuts. The
State decreased aids to local government (particularly to local school districts)
without sufficient warning. Local jurisdictions did not have adequate lead time to eva-
luate options available to offset the reduced revenue. As a result, property taxes
increased substantially. These local taxes were increased primarily to replace lost
State aids and not to provide additional local revenue. The effect of this action (by
the State of Minnesota) was increased local property taxes of 29% (1982 over 1981) for
local school districts. This increase was followed by additional 11% increases in 1983
and again in 1984 for local school districts. See Tables 1 -A through 1 -D in the
Statistical Data Section of this Report relating to local property taxes for the years
1968 through 1984.
On a State -wide basis, property taxes (for all local government units) increased by
over 71% between 1979 and 1984 as compared with 21%, 44% and 48% for each five year
period ended 1969, 1974 and 1979 respectively. Substantially all of the 1979 -1984
increase occurred in 1982, 1983 and 1984. These increases were primarily the result of
decreased State aids rather than increased local revenue.
Special Report of VRT & CO.
Page 4
The State budget problems from 1980 through 1983 were substantial and severe. The
State took numerous actions to resolve these problems. An overview of the financial
results of such actions will shed some light in determining how the State situation was
resolved and (more importantly) what actions the State took once the problem was
resolved.
As stated previously, the State budgets itself on a biennium (two year) basis. When
the State problem first came to public attention, the State had a proposed 1979 -81
budget. This proposed budget is an important starting point in that it signifies the
State's financial intentions just prior to addressing its budget "balancing" problems.
Legislative actions after this point are important because they signify just how the
State resolved its budget problem and (more important) what the State did after its
budget problems were apparently resolved which continue to adversely effect the
financing of local government in Minnesota.
A clear picture comes to light by comparing the State budget documents. A com-
pilation and comparison of this data is presented on the following page. This data was
extracted from actual State budget documents. It has been re- formatted into a format
consistent with that used by many suburban Cities for their own budget process. This
format allows for a clear overview of State budget and financial operations for the past
few years and the current State biennium.
Special Report of VRT & CO.
Page 5
STATE OF MINNESOTA - GENERAL FUND
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
N
L
t0
O
°
0
0
0
O
c
(All Amounts
1983 -85 Biennium
1981 -83 Biennium
t0
}
0
4-
c
0
E
0
01
C
to
L
0
>K
1979 -81 Biennium
FINANCIAL RESOURCES PROVIDED:
_M O
CND O' 0
V% 0
CO O
_0
'4
. In •-
0 O%
N O et
V' up CV
CO 0% 04
111 N a
Ov
W
M ON N
t0 tt1 a
• • •
N N
et— Ill
N 004
O O M
u1 0
r O N
N n M
N .r
to
N 0 0
0% 0%
0 10 M
•••••• N .r..
UOI M u1
CO N
0( 0M
01ON
N
03
t0 -
O VD 1
N t(1
u1 v
O�
•.0 0
0 - 0
0 Ill Ill
u1N
VD
O
W
M
N
CO
V0
0
op
O
•
n
M
N
O
M
03
N
N
rn
N
O
N
N
O
ID
ID
1.11
O'
O
0 0
IO U
7 L
4- 0 N
0 N < 0
z .0ca m
1 7+--
W C 10
(0 L E V
00 Cm }C
c 7 m.0 to 0
7 c >} 7 C 0
4- 0 00'-- 0
0- Z 0 00 <
4- >
W v C C m 0 E 0
0
m > > m~
m m L
0 m 0 0D_
o0 '0 VIL
> Z 0 m O
CC I-- CI.
FINANCIAL RESOURCES APPLIED TO /FOR:
0 et 0'
O CDM
• • •
0 Os CO
N '
0 0 M
IT OD ON
0/ COCM
M
OA ON 0
0'. - Q
1•••• 00
vCh
N a M
M
.cr CV
u
V3 et 0'1
Ch
tf1 03 •■ an
01f.. M 0
Nan N
0 M n 0
000N 10
M O1 1• 0
^
004CCO CO
N M CO
Ill 0 tT
0 0 N
• • •
N
v
NCO
O M n
- • N • N •
M
Ul
•
O
sr
111
0%
T
r
O
•
U
N
N
n
O
n
O
et40O OCOIII
co a uP u1 01 O
Lc, M 40 )0 a 10 O
00V0 1.to4. O
O4 NO N O
r-MM cr U1 sr et
N N0. n
4-
c
m 01 C
C c m
> mW O 10
0 0 0 c
> L } } 10
004- 40 (0 C
c 0 @m
m
4- h
4- •. O 0to
cL 00.
L7mmo
} >X}0.
0 +- V L 0 0 10 0<
> —Q 0 CD 1-1-
0 0 C V'I- •
00. ° t40 0co
4- W I- J J
R
10
0
M
M
b4
M
N
V0
O
N1
to
M
O
NT
N
EXCESS (DEFICIENCY)
These figures have been adjusted
budget period prior to the State budget problem.
This period is the last
- ACTUAL -
w_
00
1 1
0. 0
w
to the 1981 -83 biennium.
the Education Aids shifted
t'
0
.0
O _
0. N
m 00)
m
0
m N
100 1
■
N
t0
m
L
m
L
}
0)
C
N
N
m
L
c
t0
0
}
L
O
L
0.
}
0
(7)
17
m
N
0
0.
0
L
0.
m
}
t0
}
N
}
to
0
0
c
}
1981 -83 BIENNIUM - 1 /81 PROPOSED BUDGET - This Is the
and Renters Credits
m
N
m
in which the State resolved its
O
0
L
0
0.
M
V
}
L
V
m
}
m
a
O
L
0
0.
1981 -83 BIENNIUM - ACTUAL - This
to } -
c
4- O) tt0 V
v 0.
to 0
0
3 m
O 0.
4- }
10 -
} C
-0
to L
CO
.0 to
m
N L
}
- 0
}
00 4--
+- N
w
M 0
0}
} t}0
0 }
t0 0
4- 4-
<n to
m U
-
} C
N —
0 >•
—e
0 .0
4--
these figures
A comparison of
0 m
. 4- to
E 0 7
7 L tO
3 V
C
C N2
m m
a (0 4-
..- 0 c
O vE
1 C c
a - L
n
tT
. 4-0)0 0> m
O
)
m m 0
L - 7 -
} .0 O V
0 0. a
w 4- H 0
CD 4-
0) 1
0 17 }
+- 7 Z C
v- a O m to
}
L m 7 L m L
0 4- - 0 T
0.40
0 0 E X
- 0 0 (0
Q > 0. m 4- —
O N ¢ 0 0 t0
i- m v c 0 0 0
to OO - m J
0 0 \ -
74- v} O O N
W} 1 (0 03 m ON
CO c -
0 sX m +- _
4- L - m m f C O
0 W~ L O —
a L m 40 ^I .
4- T CO > O } .C.
1) } 1 - - V) : M
-0x rn m0 uLw
0 m - L — 0
L m
7 }
N Z
been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 -
Government - Education Aids have
Special Report of VRT & CO.
Page 6
STATE REVENUE AND REVENUE FORECASTING
Total State Revenue for the 1981 -83 biennium was originally forecasted (January, 1981
Proposed Budget) to increase by 27% over the previous biennium. This forecast was made
(and used) in spite of a 3 %_increase in (fiscal year) F.Y. 1980 over F.Y. 1979. This
original forecast proved to be a major part of the ensuing budget problem. As calendar
time progressed, it became more and more evident that these forecasts were too high.
Actual and estimated State Total Revenue from F.Y. 1979 to F.Y. 1985 Estimated are as
follows:
F.Y. June 30,
1979 - Actual
1980 - Actual
1981 - Actual
1982 - Actual
1983 - Actual
1984 - Estimated
1985 - Estimated
Amount
(In 1,000's)
$ 3,235,082
3,333,343
3,473,125
3,871,579
4,338,271
4,977,622
5,123,306
% Change
3.04%
4.19
11.47
12.05
14.74
2.93
The above amounts include the 10% personal income surtax from July, 1982 through
December 31, 1983 and the increase in State sales tax from 4% to 5% effective July, 1981
and to 6% effective January, 1983.
Detailed information related to State Revenues over the past five years and pro-
jected to F.Y. 1984 is presented later in this Report. See Exhibits A through E in the
Statistical Data Section of this Report.
Special Report of VRT & CO.
Page 7
STATE FINANCIAL RESOURCES APPLIED TO /FOR STATE GOVERNMENT VRS. OTHER PURPOSES
State financial resources applied to /for the benefit of State government totaled
$3,417,648,000 representing 46% of total resources applied for the 1979 -81 State
Biennium. These costs were expected to increase to $3,978,725,000 with the 1/81
Proposed Budget for the 1981 -83 Biennium. Actual State financial resources applied
to /for the benefit of State government totaled $3,994,858,000. An additional
$306,123,000 was applied toward the State's reserve balance at June 30, 1983.
State financial resources applied to /for the benefit of State government versus
local government and local taxpayers (property tax relief paid directly to local tax-
payers) were /will be for the 1979 -81; 1981 -83; and, 1983 -85 State biennium (i.e., budget
periods) as follows:
Time Period
• 1979 -81 Biennium (Actual)
Local Government
and Local Taxpayers State Government
Amount % of Amount % of
(In $1,000's) Total (In $1,000's) Total
$ 3,991,153 53.87% $ 3,417,648 46.13%
• 1981 -83 Biennium:
- 1/81 Proposed Budget 4,762,017 54.48 3,978,725 45.52
- Actual 4,000,256 50.03 3,994,858 49.97
• 1983 -85 Biennium
(Appropriated) 4,686,680 47.64 5,151,380 52.36
The above data illustrates how the State resolved its 1981 -83 budget "balancing"
problem. It was done by: (1) reducing the State's financial commitment to local govern-
ment and to local taxpayers; (2) increasing the level of taxation at the State level
(sales tax and income taxes) and local level (property taxes); and, (3) no reductions to
overall financial resources applied to /for the benefit of State government.
Special Report of VRT & CO.
Page 8
STATE FINANCIAL RESOURCES APPLIED TO /FOR LOCAL GOVERNMENT
State and local government in Minnesota truly are financial partners. A substantial
portion of the State's General Fund budget is devoted to collecting taxes at the State
level and then paying State aids to local government jurisdictions and direct payments
• for the benefit of local school districts (i.e., teachers retirement, Minneapolis
retirement, police and fire retirement). However, an overview of State budget data
• shows clearly that the partnership is not an equal partnership.
For the 1981 -83 biennium, local government jurisdictions were "asked" to "do their
part" to assist the State in solving its budget situation. This results in a 6%
increase in State aids from the previous biennium. Actual State aids were reduced by
15% from the January, 1981 proposed budget. This occurred while State government "did
their part" with a 17% increase from the previous biennium and approximately the same as
the January, 1981 proposed budget. Local government jurisdictions (at the expense of
higher property taxes) "did their part" to offset the State budget "balancing" problem
while State government "did its part" by limiting its increases to 17 %.
WIN
However, the State's 1981 -83 Biennium is now history and the State's budget
situation is apparently resolved. The 1983 -85 Biennium is now in process and the
outlook is better. The State budget has been "balanced" and the State is (wisely)
building a reserve balance. State financial resources applied to or for the benefit of
local government jurisdictions have been increased by 14% from the previous biennium but
still 3% below the January, 1981 proposed budget. Meanwhile, State financial resources
applied to /for the benefit of State government have been increased by 29% from the pre -
vious biennium and 29% over the January, 1981 proposed budget. In addition to this 29%
increase in expendable resources, the State has used $306,123,000 or 4% of its 1981 -83
financial resources and $330,176,000 or 3% of its 1983 -85 budgeted financial resources
to build a reserve balance in the State's General Fund.
Details of State financial resources applied to /for local government are presented
on the next page.
STATE OF MINNESOTA - GENERAL FUND
Special Report of VRT & CO.
Page 9
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
L
10
O
0
O
O
O
c
(All Amounts
1983 -85 Biennium
1981 -83 Biennium
1981 -83 Biennium
m
c
C
V m
4- 0
10
-
L
0
L
}
V C
CO 0
0
}
U
V
(1/81 Proposed Bud
1979 -81 Biennium
FINANCIAL RESOURCES APPLIED TO /FOR
LOCAL GOVERNMENT:
EDUCATION AIDS:
ee _
VM M W a
V
O OI O M In • • - u• Q co
•� M of
M OI .O Q M
n M N a I
. O
M ▪ O O N^ I
•a- CO
^ N N
w
N tel CA • •
N N
Iv M N M n
n M N n
R • CO 0 ^ In
'O O% a N In
w
O • IO M In v
In IO IA IO
u9 • Nana •
M M M N
O
('4 ('4 1- O'
0 0 In 00
M In O
M ▪ O O, Ill O
OI In O 0 O In 1
V N N N
w
Foundation
Transportation Aid
w
L
N
v O1
c
< - 1!1 -
V
>V •- C
0 < < L
fl
(0 C
0 c
0 0 }
p O
}
E V O
V W W V
C - 10 C
o C O a'
- O
U - m m 01
M. 0 7
0 > O 0
0%
0%
V
N
•
a
T
O1
In
O
V
O
1�
Ill
OI
OI
N
0
M
N
Total Education Aids
EDUCATION RETIREMENT:
CO N a
O N 0
N M M
O M a
o a c0
• • •
In O�
N
O% O N
co Ill N
•
O In co
^ M
MMa
1� N M • •
of to N
M M
0 N a
M M O
o Ki u;
R M ON
Teachers Retirement Association
0
N
N
O
co
co
M
0
✓
M
Q
0
n
N
OI
OI
rd
N
O
N
u1
N
M
M 0l
N
(o
N
N
N
0
(n }
10 • 4- m 7 • !.
O L 0 O
7 C
4) m C p G
N u < vi
O - C • W Z O
O Z 1-
N
L • O >_ 10
U • 1.. c m
m < 4-
I- U
N
•
N
^ IO a
n
N M N
O
M
NI ON
t0 M N O'
a N M OI
•
O •-
vM o v N
O
N
O�
IC%
In< - to a
O M OT N
•
• • • •
Ill .- V N
•- V ^ a N
N O a N N
w �
M
O - M M O
v ^ N �O N
• • •
a rn o
tel - In
O N N co
- O O O u1
N a N
OI O
• P 0'
4- 0
O 0 O N N OMO n IO O O In In N O
CO O N N1 M
N
N
0 < N CO ^ ^
V
Teachers /Cities
L
PROPERTY TAX AIDS:
Homestead Credits
Y1
V
CO
IO
N - k0
OA O et
•� N of
Ill M 0
In N r
1.- Oa
M ▪ co n
N M CO O O^
CO IO M co In • In" �n • a
M M
_ H
C
O • <
• >. v
} O < 41 C
.4'r.)
a 0 L< O
m } H m 1- in
L V $ W C
V 4- L Z O.
- 10 N L 4 CC N — — L
2.12t1-6
- a 0 o: 0.
U m < C
L - U C - C
< "' O W Z
a
N
Local Police /Fire Amortization
GOVERNMENT:
a
m
0_
m • V
L <
O L
• W
n v
J d C
< < 10
OV m m
c 0
0' C
=f a°
0
Other Local Aid
Financial Resources
$ 4,296,903
$4,445,923
(0
U
0
State of Minnesota
N
CO
ON
•
IL
C
V
m
L
O
}
0
m
L
m
L
i-
C
10
CO
•
O'
>-
•
U-
m
c
U
m
L
L
O
•
a
m
m
m
a
0
10
L
N
V
c
0
t
m
U
O
W
i-
c
2
L
m
O
C.7
U
0
J
N
CO
rn
c O
0 M 0
CO rn
• -
N
N
U-
V
L m
7 4-
O 0
W Z
Special Report of VRT & CO.
Page 10
LOCAL EDUCATION AIDS
Local school districts in the State of Minnesota are financed under complex formulas
with a combination of State aids and local property taxes. These aids are the single
largest State aid paid to local government jurisdictions (19% of State resources for the
1983 -85 biennium versus 5% for local government aid paid to Cities). Accordingly, they
were treated most severly during the height of the State budget situation and have yet
to recover to the 1979 -81 biennium levels.
ION MI
To understand these aids, one must look at the financing of the Foundation Aid
Formula rather than overall levels of Education Aids. The Foundation Aid Formula is a
formula used to determine overall financing for the general maintenance operations of
local school districts. The State (through this formula) controls total revenue resour-
ces and the split between State aid financing and local property tax financing. The
Foundation Aid Formula and means of financing was /will be as follows:
State /School Year Ended
June 30, 1979 (Actual)
June 30, 1980 (Estimated)
June 30, 1981 (Actual)
June 30, 1982:
Proposed Budget (1/81)
Estimated /Actual
June 30, 1983:
Proposed Budget (1/81)
Estimated /Actual
June 30, 1984:
Proposed Budget (2/83)
Current Budget (4/84)
June 30, 1985:
Proposed Budget (2/83)
Current Budget (4/84)
June 30, 1986:
Projected (5/84)
(All amounts in $1,000's of Dollars)
Property
Tax Levies
% of
Amount Total Amount
$529,655 45.10% $644,713
State Total
Education Aids Foundation
% of Program
Total Revenue
54.90% $1,174,368
566,883 45.79 671,015 54.21 1,237,898
607,635 46.68 694,111 53.32 1,301,746
586,970 42.94 770,685 57.06
582,898 42.94 774,597 57.06
661,145 44.56 822,657 55.44
779,824 57.09 586,225 42.91
888,333 57.55 655,329 42.45
885,042 57.60 651,377 42.40
923,330 59.67 624,187 40.33
949,891 61.08 605,341 38.92
1,357,655
1,357,495
1,483,802
1,366,049
1,543,662
1,536,419
1,547,517
1,555,232
944,533 55.79 748,475 44.21 1,693,008
Special Report of VRT & CO.
Page 11
The preceding schedule clearly illustrates a major component of how the State
resolved its budget "balancing" situation. The June 30, 1983 State /School year ended
generally refers to local property taxes payable in calender 1982. State -wide school
district property taxes payable in 1982 increased by $256,308,000 or 29% over 1981.
A substantial portion of this increase was the direct result of State action changing
the property tax /State aid split from 45 %/55% to 57 %/43% for the June 30, 1983
Foundation Aid Formula plus the additional education aids for the same period.
This State action occurred during the early part of 1982 which was the latest date
by which the State could make such a change to be effective for its 1981 -83 biennium.
The 57 %/43% split for F.Y. 1983 will change to 58 %/42% for F.Y. 1984 and 61 %/39% for
F.Y. 1985 which will be the end of the current State biennium. State -wide school
district property taxes increased by an additional 11% in 1983 and 11% in 1984 to finance
this policy change by the State.
Local school district property taxes for the school year ended June 30, 1986 will be
certified /levied by local school districts in 1984. As such, the property tax /State aid
split for F.Y. 1986 is already tentatively set. That split is tentatively set to be 56%
local property tax and 44% State aid. Accordingly, the State has already committed
itself to increase Education Aids during its next biennium. Any change from this com-
mitment will require action of the 1985 Legislature. More important, such commitment
places Education Aids a step ahead of other aids in priority.
EDUCATION RETIREMENT AIDS
Minnesota local government jurisdictions generally finance the retirement plans of
their employees. One major exception is teachers working for Minnesota local school
districts. Retirement benefits for Minnesota local school teachers are financed by the
State of Minnesota as shown on page 9 of this Report. Education Retirement Aids -
Teachers /Cities 1st Class include St. Paul ($14,947,300); Minneapolis ($18,893,200);
and, Duluth ($3,435,300).
Wow
Special Report of VRT & CO.
Page 12
LOCAL GOVERNMENT AID
Local government aid is the primary non -tax levy general - purpose aid received by
most Minnesota cities from the State. The State budget amounts are presented on a State
fiscal year basis. These amounts include the effects of budget "shifts" and therefore
can be misleading. Actual local government aid (on a calendar year basis) has been /will
be as follows:
Calendar Year
1979
1980
1981:
Proposed (1/81)
Actual
1982:
Proposed (1/81)
Actual
1983
1984 (Proposed)
Amount
(In $1,000's)
225,054
245,566
270, 520
249,716
270,520
235,077
270,394
273, 725
% Change
13.78%
9.11
10.17
1.69
(5.86)
1.23
As shown above, the 1983 and 1984 local government aid is substantially unchanged
from the originally proposed 1981 level. Effectively, local government lost $56,247,000
in 1981 and 1982 to help "balance" the State budget. Cities have received a nominal
increase in 1984 (from 1981 proposed levels) now that the State budget situation has
been apparently resolved. The State has, however, "allowed" local government to
increase the local property tax to compensate for this reduced and /or unchanged level of
State aid.
A further analysis of local government aid by Cities, Counties and Townships sheds
additional light on the current effects of the State budget situation. State -wide Local
Government Aid data may lead one to the conclusion that these aids have been restored to
_ 1981 levels for all local jurisdictions. This conclusion is erroneous. An analysis of
local government aid by type of jurisdiction presents another picture.
Special Report of VRT & CO.
Page 13
Calendar Year
1979 (Actual) $189,825
1980 (Actual) 208,275 9.72%
1981 (Actual) 213,252 2.39
1982 (Actual) 201,413 (5.55)
1983 (Actual) 230,961 14.67
1984 (Estimated) 250,039 8.26
LOCAL GOVERNMENT AID - BY TYPE OF JURISDICTION
(All Amounts in 1,000's of Dollars)
C1t1es
Amount % Change
Counties
Amount % Change
$ 19,711
21,869 10.95%
22,143 1.25
20,178 (8.87)
23,907 18.48
14,509 (39.31)
Townships State Total
Amount Change Amount % Change
$ 15,518 $225,054
15,422 (.62 %) 245,566 9.11%
14,321 (7.14) 249,716 1.69
13,486 (5.83) 235,077 (5.86)
15,526 15.13 270,394 15.02
8,352 (46.21) 272,900 .93
The above schedule reflects a whole new element caused by the State budget
situation. Not only have State aids become limited, they have also become something for
which individual local jurisdictions are competing against each other to obtain. This
facet is the single most important development which occurred during 1983 and continuing
into 1984. In the end, however, 1984 property taxes were increased 8% by Minnesota
Cities and Counties and 14% by Minnesota Townships.
The State of Minnesota has worked very diligently in the 1980's to resolve its
overall budget problem. As part of the State solution, overall aids to local government
diminished. Meanwhile, selected local jurisdictions attempted to gain a larger portion
of a smaller pie through lobbying efforts. Other jurisdictions (in turn) countered with
their own (and joint) lobbying efforts. Competition between Cities for limited Local
Government Aid was probably the hottest topic of 1983. "Battle lines" were drawn between
selected Cities and /or group of Cities. Different formulas were devised and re- devised
by different groups and /or individual Cities.
law
Special Report of VRT & CO.
Page 14
Lobbying activities were precipitated by certain Cities to obtain modest (less than
5 %) increases to their portion of Local Government Aid without a corresponding increase
for all other Cities and the total Local Government Aid Program. Modest increases for
selected Cities resulted in substantial decreases for other Cities. An analysis of
Local Government Aid grouped by size of payments illustrates this point.
Range of Payments
Under $100,000
$100,000 - $250,000
$250,000 - $500,000
$500,000 - $1,000,000
$1,000,000 - $10,000,000
Over $10,000,000
Totals
State Total - 1983
Cities Amount
No. Percent (in $1,000's) Percent
591 69.13% $ 16,652 7.21%
143 16.73 22,807 9.87
48 5.61 16,239 7.03
38 4.44 28,311 12.25
33 3.86 67,545 29.24
2 .23 79,464 34.40
855 100.00% $ 231,018 100.00%
As shown above, 1983 local government aid payments are allocated in such a manner
that 34% of total aid is paid to the largest two Minnesota Cities. Additionally, 76% of
total aid is paid to 9% of all Cities. For these Cities (those paid $500,000 or more)
to receive a 5% increase, the remaining Cities would be decreased by 16% without addi-
"' tional total aid being provided by the State.
Special Report of VRT & CO.
Page 15
The following schedule further details this allocation by Metropolitan Area Cities
and all other cities for 1983 and 1984.
Range of Payments
Under $100,000
$100,000 - $250,000
$250,000 - $500,000
$500,000 - $1,000,000
$1,000,000 - $10,000,000
Sub -total
Over $10,000,000
Totals
Range of Payments
Under $100,000
$100,000 - $250,000
$250,000 - $500,000
$500,000 - $1,000,000
$1,000,000 - $10,000,000
Sub -total
Over $10,000,000
Totals
1983
Seven County
Metro Area Cities
Amount
No. (In $1,000's)
55 $ 1,694
32 5,324
14 4,979
17 13,092
16 25, 904
134 50,993
2 79.464
136 $ 130.457
All Other Cities
Amount
No. (In $1,000's)
536 $ 14,958
111 17,483
34
21
17
719
-0-
1 1, 260
15,219
41,641
100,561
-0-
719 $ 100.561
1984
State Total
Amount
No. Percent (In $1,000's) Percent
591 69.13% $ 16,652 7.21%
143 16.73 22,807 9.87
48
38
33
853
2
5.61
4.44
3.86
99.77
.23
16,239
28,311
67,545
151,554
79.464
7.03
12.25
29.24
65.60
34.40
855 100.00% $ 231,018 100.00%
Seven County
Metro Area Cities
Amount
No. (In $1,000's)
56 $ 1,815
30
14
16
18
134
2
5,002
4,738
11,401
28,579
51,535
86,702 -0-
All Other Cities
Amount
(In $1,000's)
$ 15,218
19,330
13,572
13,564
50.237
No.
522
118
40
18
21
719 111,921
-0-
136 $ 138.237
State Total
Amount
No. Percent (In $1,000's) Percent
578 67.60%
148 17.31
54 6.32
34 3.98
39 4.56
853 99.77
2 .23
$ 17,033
24,332
18,310
24,965
78,816
163,456
86.702
6.81%
9.73
7.32
9.98
31.50
65.34
34.66
719 $ 111,921 855 100.00% $ 250,158 100.00%
law
Special Report of VRT & CO.
Page 16
As shown on the above schedule (with the exception of the two largest Minnesota
Cities), approximately two- thirds of the total local government aid is paid to Cities
outside the seven county metro area. Local government aid payments for the Metro Area
Cities versus Non -Metro Area Cities for 1983 and 1984 is further summarized as follows:
Local Government Aid 1984
(Amount in $1,000's) Per
Group 1983 1984 % Change Capita
Metro Area Cities:
Minneapolis $ 50,027 $ 54,756 9.45% $150
St. Paul 29,437 31,946 8.52 119
Anoka County Cities 8,002 8,842 10.49 45
Carver County Cities 999 1,064 6.47 38
Dakota County Cities 7,527 8,201 8.95 42
Hennepin County Cities
(except Minneapolis) 23,055 22,064 (4.30) 38
Ramsey County Cities
(except St. Paul) 6,066 5,511 (9.14) 29
Scott County Cities 1,111 1,250 12.58 42
Washington County Cities 4,233 4,603 8.74 46
Metro Area Total 130,457 138,237 5.96 71
Non -Metro Cities:
Over $1,000,000 for 1984 45,161 50,238 11.24 103
Over $500,000 for 1984 12,169 13,564 11.46 94
Over $250,000 for 1984 12,385 13,573 9.59 92
Under $250,000 for 1984 30,846 34,546 12.00 79
Total Non -Metro 100,561 111,921 11.30 92
State Total $ 231,018 $ 250,158 8.29 79
The above data clearly illustrates re- allocation problems between Minneapolis /St.
Paul and suburban metro Cities and between suburban metro Cities and non - metropolitan
Cities. The majority of this aid is paid to a few of the Cities in the State. Actual
aid payments for all metropolitan area Cities and all other Cities receiving more than
$100,000 per year is presented in Tables 2 -A through 2-G Statistical Data Section of
this Report.
Special Report of VRT & CO.
Page 17
PROPERTY TAX AIDS
Property Tax Aids paid by the State include homestead credits, agricultural credits
(paid only to local school districts), plus other relatively minor credits.
Homestead credits are (by far) the most significant from the State's viewpoint.
Homestead credits represents that portion of the local property owners tax bill
(homestead property) which is paid directly by the State rather than the local taxpayer.
Homestead credits (deducted from property taxes levies) have been as follows for the
past several years:
Calendar Amount
Year (In $1,000's) % Change
1979 $ 254,089 4.15%
1980 371,313 46.14
1981 447,233 20.45
1982 495,706 10.84
1983 521,541 5.21
The substantial increase in 1980 and again in 1981 were the direct result of State
actions to limit property taxes paid by homeowners. As a result of such action, pro-
perty taxes (on homestead property) generally decreased in 1980 and 1981 from 1979.
More important, when these taxes increased in 1982 (when the State "shifted" the cost of
local education from State aid to local taxes) the percent increases were substantial
primarily because of the decreases of the previous two years. This was a direct rever-
sal of prior years (i.e., 1980 and 1981).
It should be noted that increased property tax aids do not increase local revenue.
These aids merely change the tax burden from local taxpayers to the State and taxes paid
to the State rather than to the local taxing jurisdictions.
Imm
Special Report of VRT & CO.
Page 18
SPECIAL RETIREMENT AIDS
Certain State aids are paid for the special and direct benefit of selected local
jurisdictions to finance selected retirement programs. They are as follows:
(All Amounts In 1,000's of Dollars)
Local Police
State Minneapolis and
Fiscal Year Pensions Fire Pensions Total
1980 - Actual $ 1,110 $ 1,110
1981 - Actual 4,718 $ 1,634 6,352
1982 - Actual 3,889 6,536 10,425
1983 - Actual 5,219 6,537 11,756
1984 - Approp. 6,611 6,537 13,148
1985 - Approp. 7,150 6,537 13,687
As shown above, the State has not reduced its commitment for or to the above special
purpose aids and /or special interests.
SUMMARY AND CONCLUSION
AS predicted three years ago, the financing of Minnesota Local Government in the
1980's will not be the same as in the 1970's. The State's ability to limit property tax
increases ended when they increased the maximum homestead credit to $550 in 1980 and
$650 in 1981. This State policy decision increased the State's commitment by an esti-
mated $250,000,000 per year. This commitment occurred at a time when inflation was
driving costs up (C.P.I. -U inflation factors were 12% @ 6/30/79; 11% @ 6/30/80; 12% @
6/30/81; 10% @ 6/30/82; and, 3% @ 6/30/83) and general economic conditions were limiting
the State's primary revenue sources (income tax) to relatively modest annual increases
(1% for F.Y. 1980; 10% for F.Y. 1981; and, 9% for F.Y. 1982).
When the State budget problem became known, the State was ill- prepared to
acknowledge and resolve the problem. For the first year and one -half, it was erro-
neously treated as a cash -flow problem. However, when the situation was properly
defined, the State did take specific action. The actions taken (and the actions not
Special Report of VRT & CO.
Page 19
taken) are important indicators of what local government can expect in the future.
Actions taken by the State can be easily measured by comparing the State's proposed
budget (for the 1981 -83 biennium) with the actual results for the same period.
Financial Resources Applied To /For:
State Government
Local Government
Local Taxpayers
Reserve Balance (Deficit)
Totals
1981 -83 Biennium (in $1,000's)
1/81
Proposed
Budget Actual
$3,978,725
4,445,923
316,094
(12,483)
$8,728,259
$3,994,858
3,776,641
223,615
306,123
$8,301,237
Variance
$ 16,133
(669,282)
(92,479)
318,606
$(427,022)
As illustrated, local government, local taxpayers, plus tax increases (both State
and local) "did their part" to help solve the State budget "balancing" situation. What
the State did not do was to cut financial resources applied to /for the benefit of State
Government. The reduced State financial resources applied to /for the benefit of local
government were substantially offset by increased local property taxes. This trend will
probably continue unless local government jurisdictions are effective in their lobbying
efforts.
The above schedule (plus the actions of the State in adopting its budget for the
1983 -85 biennium) clearly illsutrates that the State has reversed its previous commit-
ment to local government and local taxpayers. State aid will not be available to local
government at the levels existing during the 1970's.
Another element influenced this situation during 1983. Individual units of local
government (Cities) began competing for larger shares of the limited State aids - pri-
marily local government aid. This aspect adds a whole new dimension to the situation.
Heretofore, such lobbying efforts (for such aids) were limited to a few Cities on a
special - purpose basis (i.e., Minneapolis Pensions and Local Police and Fire Pensions).
During 1983, such lobbying and competition occurred for general - purpose local government
aid effecting many Cities.
Special Report of VRT & CO.
Page 20
Lobbying activity is a new policy for many suburban metropolitan Cities.
Heretofore, such efforts were performed only by the larger Cities. The single most
important event occurring in 1983, was the lobbying efforts performed by suburban metro-
politan Cities. Without such efforts, drastic and sever changes in the allocation of
• local government aid may have resulted to the detriment of many suburban metropolitan
Cities. The events of 1983 proved that suburban metropolitan Cities must increase such
lobbying efforts and get involved (directly) with what the State is doing to /for local
government.
Also during 1983, a State Commission to study the overall Minnesota Tax Structure
was formed. The apparent purpose of this Commission is to review the overall tax struc-
ture of this State which includes local taxes and State taxes. The conclusions and
recommendations of this Commission could have a substantial impact upon how Minnesota
• State and local government is financed in the future. Accordingly, the actions of this
Committee are probably being monitored very closely by those Cities which have a long
history of lobbying. Suburban Metropolitan Cities should also monitor very closely the
actions of this Committee.
In conlusion, all Minnesota local government units continue to be affected by
actions occurring at the State level. Future State actions are now being influenced by
lobbying efforts of certain local government units. If your financial interests are to
be protected, you must become involved in this process by monitoring these events and
• lobbying for your interests.
Respectfully submitted,
, ."-,/ /G°.
• VOTO, REARDON, TAUTGES & CO., LTD.
Certified Public Accountants
STATE OF MINNESOTA
FINANCING LOCAL GOVERNMENT IN THE 1980's
(Update - April, 1984)
Imm
STATISTICAL DATA SECTION
LOCAL PROPERTY TAXES:
• Property Taxes Levied By Government Subdivision
(With % Changes) 1968 - 1984 Table 1 -A
• Property Taxes Levied /State Credits /Property Taxes Incurred
(With % Changes) 1968 - 1983 Table 1 -B
• Property Tax Credits Paid to Local Government Units, 1968 - 1983 Table 1-C
• Property Tax Credits Paid to Individuals, 1968 - 1983 Table 1 -D
Imo
LOCAL GOVERNMENT AID - 1981 -1984:
• Anoka County Cities Table 2 -A
• Carver county Cities Table 2 -A
• Dakota County Cities Table 2 -B
• Hennepin county Cities Table 2-C
• Ramsey County Cities Table 2 -D
• Scott County Cities Table 2 -D
• Washington County Cities Table 2 -E
• Summary of All Minnesota Cities' Table 2 -F
• Selected Non - Metropolitan Cities Table 2-G
U..
STATE OF MINNESOTA - EXCERPTS OF FUND BALANCE ANALYSIS:
• Annual Basis - Dollar Amounts - F.Y. 1979 through F.Y. 1985 Exhibit A
• Percent to Total Financial Resources Provided Basis -
F.Y. 1979 through F.Y. 1985 Exhibit B
• Percent to Total Financial Resources Applied Basis -
.. F.Y. 1979 through F.Y. 1985 Exhibit C
• 1981 -83 Biennium - Budget and Actual Exhibit D
• Biennium Basis (With % Change) 1979 -81 Biennium; 1981 -83 Biennium
(1/81 Proposed Budget and Actual); and, 1983 -85 Biennium
(Appropriated) Exhibit E
STATE OF MINNESOTA
PROPERTY TAXES LEVIED BY GOVERNMENT SUBDIVISIONS
C)
ro
H
H
0
0
141
0
• • ▪ m 0
b1 I 0
b — 0
U c0 in.
rn
1.1 r C
C rl
0 D 0)
)-t 0 4-1
a a a
E
•r4 CO
3 to -
• 0 r-♦
✓ RC
Counties
School Districts
b1
C
ro
.0
U
dP
.4-1
C
O
4)
O
C
ro
dP
a.1
C
O
4)
tel
C
ro
6
dP
C
0
0
4)
C
ro
U
dP
C
0
4)
(T
C
ro
dP
C
0
dP
s 0, u1 co u1 0 d' 01 u1 0 N N t0 tO 01 0
t11 N r d' I 01 O l0 N t11 CO 0 N O .- 01
• • • • • • • • • • • • • • . •
O d' 01 1.0 N 01 •1 d. .- d' 1/1 CO CO r 0 01 •
N r r •• r .- N r In
4)
D
d' •• O O a1 N 01 10 d' l0 N M OD O N d' u1
M N l0 01 0 111 to 01 01 d' Cr) r M M O N co 4)
CO N d' t0 N 01 01 N u1 d' 1.0 M CO .- O O d' Cr�
M • d' • M • O M 0, CO d' • M N CO CO CO d' u1 O r 1
M l0 1' d' N 01 01 10 N N M N u1 0 0 d' 01
l0 r- co O a1 01 O N M d' 111 1.0 N 01 M u1 N fa
. . . . . . . . . . . 41
N
yr 0
Ai
1
2
2
C
ro
dP r•
l0 u1 o co (NI l0 CO 1.0 M N O 1.41 CO d' CD r U)
s t0 CO 0 N M M d' 01 d' s 01 N N 10 N 4)
• • • • • • • • • • • • • • • • .1.1
CO •• r N 0 Cr d' 10 in r N 0 n 01 d' 1.0 D
.- r d' r M N .- r .- N d' N N .- 4)
r •-
a
01
C
'-4
s N 01 01 CO u1 O d' t- d' s 01 0 01 0 CO CO U
01 CO M 1.0 d' u1 d' co r co O u1 0) 0) l0 r M C
M N M 01 1• N CO 0 CO CO d' .- 01 O O 0 t0 ro
C
d ' d' tr1 to d' l0 .- co .- l0 h N 0 111 .- 0
r r N M M M M N. u1 N 01 N d' W
r r
VI- C
4)
6
4)
"4
dP .. U
N 0 .- 0 r N N M N M 0 O u1 N N t0 C
U1 0 O N d' N is M d' 01 M d' .- d' .- N H
• • • • • • • • • • • • •
•
.- 0 t11 d' •• 0 u1 u1 N d' M CO tO N 01 CO X
✓ r r .. r r r r r ro
E
4)
'ti
0
✓ 01010103 N O N r 1• 0 N 01 r l0 N CO r-1
0 l0 0 M d' 10 N CO .- d' 01 01 - CO 1` M d' o
O M N 4 N d' O r N .- M M N tr) u1 N 40 C
'-1
N ▪ CO d' r N r d' N a1 1r1 M a) d' M d' ▪ l0
d ' to O al al r d' tr1 CO 0 r M 01 d' O N b
r .- r N r .- N N N N M M M M d' d' to 4)
t/). 9
a
VI
dP 4)
a1 M l0 N CO a1 0 N N N d' t0 O 0 0 m k
in d' • d' a1 u1 CO O d' l0 co d' d' r M CO 4)
• • • • • • • • • • • • • • • •
V' CO l0 M N O tr1 tr1 .- I t- N M M 1• t• C • •
r r r r r r r r 41 0
a w
w E
OD CO 01 CO u1 N CO N CO M CO 01 to d' 'Cr u1 N 0
p(,
CO 0 0 N N d' l0 M N 0 N u1 CO 0 CO 01 N
1,0 t• l0 •0 01 N 0 M N N 10 t0 to d' O d' 01 4-1
d ' • CO d' N '.0 M O d' O 01 co O t11 N t0 N t11 y.0
10 CO 0 M d' u1 CO N d' N 0 d' a1 t0 M CO M 'd
✓ r N N N N N M M M d' d' d' u1 l0 t0 N
1•+ 4)
co- ro
0y4 4-1
dP 0 S
N t0 t0 0 01 m M 0) - d' M t0 t0 01 CO l0 >.4
N t0 l0 l0 u1 N N d' u1 01 d' CO 0 M 01 CO •• O
• • • • • • • • • ({3 w
I CO r N M O N U1 0 N to d' •• 01 0 0 4.)
N r N r r r N r r O b
•• U! C
4) ro
C
C b
111 CO 01 N CO O r M CO N N M •• d'
✓ ' t0 0 r CO CO M 01 CO •• N 0 d' u1 l0 t` t` 23
t- m M M N 01 O l0 N S N 111 O M N N 04
. . . . . . . . . . . . . . . .
W $4
N N a1 u1 O N ID N M t0 01 N N N ao N CO O d
N CO 01 N M CO 111 01 l0 O M n 1` N u) O C)
M Cr d' in N to 11) 1/40 10 t■ is O CO CO r N M 4) 7C
4)
ro
(? 4-) 0)
1
1
st
Special Taxing Districts and Total
FIC —
CO 01 O N M d' 1.41 t0 t- co 01 O N r d' W 4)
l0 t0 t` r- t` t` n r- 1` co CO co CO O
a1 a) 01 01 01 01 01 01 01 • a) O) 0, 0, a1 0, 0, 0)
O O
to z
1972 through 1976 School District and Total Taxes include Agricultural Credit Amounts for those years.
N
...
Immo
STATE OF MINNESOTA
Table 1 -B
PROPERTY TAXES LEVIED /STATE CREDITS/PROPERTY TAXES INCURRED
(With Percent Changes)
1968 through 1983
(All Amounts in 1,000's of Dollars)
Taxes Levied State Credits Paid To: Net Taxes Incurred
Year By Local Government Local Government Individual Taxpayers By Property Owners
Payable Amount % Change Amount % Change Amount % Change Amount % Change
1968 $ 633,834 $ 78,769 $ 639 $ 554,426
1969 764,221 20.57% 95,305 20.99% 6,029 843.51% 662,887 19.56%
1970 873,460 14.29 108,055 13.38 7,736 28.31 757,669 14.30
1971 1,040,698 19.15 127,597 18.09 9,243 19.48 903,858 19.29
1972 973,209 (6.48) 132,921 4.17 21,441 131.97 818,847 (9.41)
1973 999,952 2.75 140,044 5.36 21,959 2.42 837,949 2.33
1974 1,098,959 9.90 206,847 47.70 31,436 43.16 860,676 2.71
1975 1,264,296 15.04 224,504 8.54 34,010 8.19 1,005,782 16.86
1976 1,323,594 4.69 246,528 9.81 121,382 256.90 955,684 (4.98)
1977 1,472,446 11.25 264,062 7.11 134,249 10.60 1,074,135 12.39
1978 1,538,697 4.50 279,129 5.71 195,166 45.38 1,064,402 (.91)
1979 1,628,313 5.82 295,723 5.94 190,032 (2.63) 1,142,558 7.34
1980 1,758,838 8.02 423,500 43.21 186,256 (1.99) 1,149,082 .57
1981 1,904,138 8.26 531,617 25.53 171,820 (7.75) 1,200,701 4.49
1982 2,305,082 21.06 599,715 12.81 184,357 7.30 1,521,010 26.68
1983 2,540,024 10.19 636,250 6.09 186,624 1.23 1,717,150 12.90
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 8 CO.
Notes: (1) Special Taxing Districts and Total Taxes Levied include Tax Increment Financing Levies and Power
Line Levies.
(2) 1972 through 1976 School District and Total Taxes include Agricultural Credit Amounts for those
y ears.
(3) Maximum (Per Parcel) Homestead Credits were as follows:
• Prior to 1974
• 1974 through 1979
• 1980
• 1981 and 1982
$ 250
$ 325
$ 550
$ 650
(4) 1982 State -Paid Credits represent total credits deducted from property tax statements and not
amounts actually paid to the local government units.
STATE OF MINNESOTA
Table 1-C
PROPERTY TAX CREDITS PAID TO LOCAL GOVERNMENT UNITS
1968 through 1983
(All Amounts in $1,000 of Dollars)
Agricultural
Year Homestead Credits Credits Other Credits Total Credits
Payable Amount % Change Amount % Change Amount % Change Amount % Change
1968 $ 78,769 $ 78,769
1969 95,305 20.99% 95,305 20.99%
1970 108,055 13.38 108,055 13.38
1971 127,597 18.09 127,597 18.09
1972 117,086 (8.24) $15,835 132,921 4.17
1973 122,753 4.84 17,291 9.19% 140,044 5.36
1974 189,373 54.27 17,474 1.06 206,847 47.70
1975 206,709 9.15 17,795 1.84 224,504 8.54
1976 220,254 6.55 26,274 47.65 246,528 9.81
1977 234,563 6.50 29,499 12.27 264,062 7.11
1978 243,964 4.01 35,165 19.21 279,129 5.71
1979 254,089 4.15 41,634 18.40 295,723 5.94
1980 371,313 46.14 52,187 25.35 423,500 43.21
1981 447,233 20.45 70,457 35.01 $13,927 531,617 25.53
1982 -A 495,706 10.84 86,946 23.40 17,063 22.52% 599,715 12.81
1982 -B 349,386 (29.52) 63,702 (26.73) 12,736 (25.36) 425,824 (29.00)
1983 521,541 5.21 96,947 11.50 17,762 4.10 636,250 6.09
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT & CO.
Notes: (1) Maximum (Per Parcel) Homestead Credits were as follows:
• Prior to 1974 $ 250
• 1974 through 1979
• 1980
• 1981 and 1982
$ 325
$ 550
$ 650
(2) 1982 -A amounts represent credits deducted from local property tax levied by
local government units.
(3) 1982 -B amounts represent credits paid and to be paid to local government
units during the State's fiscal year ended June 30, 1983 which corresponds
to the 1982 property tax levy year. Certain amounts were estimated by
Voto, Reardon, Tautges & Co. when State estimates were not available.
(4) 1983 percent increases represent increases over the 1982 credits deducted
(1982 -A) rather than credits actually reimbursed (1982 -B).
STATE OF MINNESOTA
Table 1-D
PROPERTY TAX CREDITS PAID TO INDIVIDUALS
1968 through 1983
(All Amounts in $1,000's of Dollars)
Year Homeowners Renters Total Credits
Payable Amount % Change Amount % Change Amount % Change
- 1968 $ 639 $ 639
1969 1,567 145.23% $ 4,462 6,029 843.51%
1970 2,400 53.16 5,336 19.59% 7,736 28.31
1971 3,187 32.79 6,056 13.49 9,243 19.48
1972 7,320 129.68 14,121 133.17 21,441 131.97
.. 1973 6,786 (7.30) 15,173 7.45 21,959 2.42
1974 7,160 5.51 24,276 59.99 31,436 43.16
1975 6,796 (5.08) 27,214 12.10 34,010 8.19
1976 82,752 N/A 38,630 41.95 121,382 256.90
Imo
1977 85,387 3.18 48,862 26.49 134,249 10.60
1978 123,364 44.48 71,802 46.95 195,166 45.38
1979 109,933 (10.89) 80,099 11.56 190,032 (2.63)
1980 87,140 (20.73) 99,116 23.74 186,256 (1.99)
1981 58,016 (33.42) 113,804 14.82 171,820 (7.75)
1982 69,486 19.77 114,871 .94 184,357 7.30
1983 62,074 (10.67) 124,550 8.43 186,624 1.23
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT & CO.
City
Andover
Anoka
Bethel
Blaine
Centerville
Circle Pines
Columbia Heights
Coon Rapids
East Bethel
Fridley
Ham Lake
Hilltop
Lexington
Lino Lakes
Ramsey
Spring Lake Park
St. Francis
Total Anoka
County Cities
City
Carver
Chanhassen
Chaska
Cologne
Hamburg
Mayer
New Germany
Norwood
Victoria
Wacon1a
Watertown
Young America
Total Carver
County Cities
Current
Population
Estimate
10,170
15,460
280
31,950
940
3,550
19,560
39,950
7,060
29,810
8,360
820
2,190
5,730
10,660
6,520
1.590
LOCAL GOVERNMENT AID
(1981 through 1984)
ANOKA COUNTY CITIES
1981 1982 1983
$ 116,007 $ 109,007 $ 125,669 $
778,467 741,947 854,141
13,054 12,263 14,142
943,679
20,680
160,556
1,338,072
1,684,617
108,123
1,404,944
146,074
41,708
103,512
157,862
147,461
171,884
40.195
892,408
19,453
151,889
1,268,029
1,590,318
102,154
1,320,653
137,811
39,433
98,169
148,794
137,772
161,681
37.563
1,022,281
22,403
173,929
1,449,524
1,824,934
117,129
1,521,966
158,241
45,182
112,134
171,011
159,744
186,201
43.543
Table 2 -A
1984
% Change Per
1984 (1983 -84) Capita
183,757 46.22 18
975,615 14.22 63
14,199 .40 51
1,090,042 6.63 34
23,774 6.12 25
184,606 6.14 52
1,546,244 6.67 79
2,002,974 9.76 50
124,335 6.15 18
1,699,244 11.65 57
168,109 6.24 20
48,025 6.29 59
110,733 (1.25) 51
185,196 8.29 32
239,697 50.05 22
197,474 6.05 30
47,612 9.34 30
194,600 $ 7,376,895 $ 6,969,344 $ 8,002,174 $ 8,841,636 10.49 45
CARVER COUNTY CITIES
Current 1984
Population % Change Per
Estimate 1981 1982 1983 1984 (1983 -84) Capita_
680 $ 23,884 $ 22,395 $ 25,874 $ 27,426 6.00 40
7,120 184,602 173,789 199,978 152,584 (23.70) 21
9,050 202,010 190,082 218,836 266,620 21.84 29
590 25,977 24,531 28,141 30,451 8.21 52
480 22,470 21,236 24,341 29,556 21.42 62
400 18,750 17,776 20,312 21,642 6.55 54
370 11,592 10,933 12,557 14,216 13.21 38
1,270 65,255 62,027 70,690 67,597 (4.38) 53
1,860 44,359 41,430 48,054 51,212 6.57 28
2,700 164,075 153,202 177,742 198,304 11.57 73
1,930 98,291 93,171 106,478 130,862 22.90 68
1,290 61,263 58,000 66,366 73,541 10.81 57
27.740 $ 922.528 $ 868
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 8 CO.
572 $ 999,369 $ 1,064,011 6.47 38
LOCAL GOVERNMENT AID
(1981 through 1984)
Table 2 -8
DAKOTA COUNTY CITIES
Current 1984
Population % Change Per
City Estimate 1981 1982 1983 1984 (1983 -84) Capita
Apple Valley 24,290 $ 566,085 $ 533,930 $ 613,236 $ 670,450 9.33 28
- Burnsville 37,580 1,187,976 1,114,775 1,286,926 1,346,165 4.60 36
Coates 210 4,010 3,740 4,344 3,210 (26.10) 15
Eagan 25,080 328,978 305,873 356,380 265,575 (25.48) 11
Farmington 4,470 236,731 223,563 256,449 303,139 18.21 68
Hampton 310 13,101 12,406 14,192 15,208 7.16 49
Hastings 12,850 854,248 806,737 925,401 1,012,434 9.40 79
Inver Grove Heights 17,920 518,306 489,120 561,477 563,638 .38 31
Lakeville 16,080 437,168 412,906 473,581 503,192 6.25 31
Lilydale 420 7,480 6,868 8,103 611 (92.46) 1
Mendota 220 8,195 7,603 8,877 9,517 7.21 43
▪ Mendota Heights 7,520 231,909 217,747 251,225 181,786 (27.64) 24
Miesviile 180 3,511 3,318 3,803 2,738 (28.00) 15
New Trier 120 2,961 2,798 3,208 2,805 (12.56) 23
Randolph 350 6,740 6,312 7,302 7,740 6.00 22
• Rosemount 5,790 181,271 172,629 196,370 525,914 167.82 91
South St. Paul 20,880 1,424,788 1,350,514 1,543,463 1,709,535 10.76 82
Sunfish Lake 340 5,111 4,589 5,537 5,941 7.30 17
▪ Vermillion 500 7,176 6,724 7,774 7,996 2.86 16
West St. Paul 18,420 922,615 868,695 999,463 1,063,424 6.40 58
IMMO
Total Dakota
County Cities 193,530 $ 6,948,360 $ 6,550,847 $ 7,527,111 $ 8,201,018 8.95 42
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 8 CO.
LOCAL GOVERNMENT AID
(1981 through 1984)
Table 2-C
HENNEPIN COUNTY CITIES
Current 1984
Population % Change Per
City Estimate 1981 1982 1983 1984 (1983 -84) Capita
Bloomington 82,490 $ 2,853,960 $ 2,693,671 $ 3,091,675 $ 2,419,909 (21.73) 29
Brooklyn Center 30,840 1,501,974 1,416,014 1,627,078 1,742,535 7.10 57
Brooklyn Park 46,910 1,447,752 1,361,300 1,568,340 1,679,934 7.12 36
Champlin 9,620 272,500 256,581 295,197 313,111 6.07 33
Corcoran 4,480 57,049 53,443 61,801 65,614 6.17 15
Crystal 24,890 1,138,999 1,075,356 1,233,870 1,310,197 6.19 53
Dayton 4,150 60,310 56,683 65,333 69,338 6.13 17
Deephaven 3,680 147,506 138,213 159,792 124,036 (22.38) 34
Eden Prairie 19,700 417,279 388,956 452,036 258,647 (42.78) 13
Edina 45,340 937,519 871,315 1,015,608 519,610 (48.84) 11
Excelsior 2,520 148,633 139,229 161,013 171,511 6.52 68
Golden Valley 22,380 1,076,758 1,009,402 1,166,445 1,301,741 11.60 58
Greenfield 1,450 19,771 18,458 21,418 22,765 6.29 16
Greenwood 660 19,561 17,987 21,190 22,569 6.51 34
Hopkins 15,040 800,510 747,560 867,187 999,067 15.21 66
Independence 2,690 47,211 43,698 51,143 54,456 6.48 20
Long Lake 1,860 71,017 66,014 76,932 114,961 49.43 62
Loretto 350 21,744 20,580 23,555 25,033 6.27 72
Maple Grove 24,230 478,913 449,331 518,803 502,134 (3.21) 21
Maple Plain 1,460 60,686 57,012 65,741 70,401 7.09 48
Medicine Lake 420 8,263 7,827 8,951 5,584 (37.62) 13
Medina 2,700 84,569 78,002 91,613 97,580 6.51 36
Minneapolis 364,160 46,180,711 43,590,775 50,027,250 54,755,541 9.45 150
Minnetonka Beach 590 34,755 32,460 37,650 39,909 6.00 68
Minnetonka 40,130 1,692,407 1,591,059 1,833,373 1,492,987 (18.57) 37
Minnetrista 3,290 158,725 148,926 171,946 182,347 6.05 55
Mound 9,450 291,340 273,541 315,607 337,957 7.08 36
New Hope 22,850 884,344 831,846 958,004 1,025,676 7.06 45
Orono 6,820 218,690 202,897 236,905 155,876 (34.20) 23
Osseo 2,890 93,881 88,005 101,701 96,231 (5.38) 33
Plymouth 35,380 553,704 514,555 599,824 326,529 (45.56) 9
Richfield 37,240 2,281,715 2,154,020 2,471,766 2,633,137 6.53 71
Robbinsdale 14,070 804,113 758,918 871,090 949,522 9.00 67
Rogers 670 21,815 20,210 23,632 25,434 7.63 38
Shorewood 4,720 155,331 145,352 168,269 127,705 (24.11) 27
Spring Park 1,280 47,561 43,571 51,523 59,294 15.08 46
St. Anthony 7,790 230,924 216,278 250,159 205,107 (18.01) 26
St. Bonifacius 920 21,292 20,005 23,066 24,450 6.00 27
St. Louis Park 42,640 1,946,678 1,829,438 2,108,823 2,297,997 8.97 54
Tonka Bay 1,370 52,265 48,590 56,618 49,117 (13.25) 36
Wayzata 3,540 110,395 101,764 119,590 141,351 18.20 40
Woodland 520 10,257 9,344 11,111 2,809 (74.72) 5
Total Hennepin
County Cities 948,180 $67,463,387 $63,588,186 $73,082,628 $76,819,709 5.11 81
Hennepin County
Cities - Except
Minneapolis 584,020 $21,282,676 $19,997,411 $23,055,378 $22,064,168 (4.30) 38
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 8 CO.
LOCAL GOVERNMENT AID
(1981 through 1984)
Table 2-0
RAMSEY COUNTY CITIES
Current 1984
Population % Change Per
City Estimate 1981 1982 1983 1984 (1983 -84) Capita
▪ Arden Hills 8,830 $ 155,655 $ 146,203 $ 168,620 $ 107,566 (36.21) 12
Falcon Heights 5,140 167,980 157,689 181,972 155,559 (14.51) 30
Gem Lake 400 4,288 3,958 4,645 28 (99.40) -
Lauderdale 2,250 49,480 46,256 53,601 56,989 6.32 25
Little Canada 7,560 221,595 210,077 240,052 195,122 (18.72) 26
Maplewood 27,780 1,050,741 985,853 1,138,261 1,204,866 5.85 43
Mounds View 12,800 473,247 447,652 512,665 459,869 (10.30) 36
New Brighton 23,360 667,046 628,229 722,607 773,202 7.00 33
North Oaks 2,930 39,924 36,429 43,250 4,747 (89.02) 2
North St. Paul 12,080 452,011 426,872 489,660 556,898 13.73 46
_ Roseville 35,920 872,746 817,742 945,440 676,863 (28.41) 19
Shoreview 18,830 467,413 441,337 506,346 398,487 (21.30) 21
St. Paul 268,750 27,173,785 25,751,117 29,437,176 31,946,229 8.52 119
Vadnais Heights 6,760 148,543 140,395 160,916 123,793 (23.07) 18
• White Bear Lake 22,620 828,749 784,674 8978 797,398 (11.18) 35
Total Ramsey
County Cities 456,010 $32,773,203 $31,024,483 $35,502,989 $37,457,616 5.51 82
Ramsey County
Cities - Except
St. Paul 187,260 $ 5,599,418 $ 5,273,366 $ 6,065,813 $ 5,511,387 (9.14) 29
SCOTT COUNTY CITIES
Current 1984
Population % Change Per
City Estimate 1981 1982 1983 1984 (1983 -84) Capita
Belle Piaine 2,940 $ 165,585 $ 157,022 $ 179,377 $ 195,361 8.91 66
Elko 290 5,476 5,100 5,932 6,288 6.00 22
Jordan 2,870 159,072 150,616 172,322 203,800 18.27 71
New Market 310 9,569 9,077 10,366 9,216 (11.09) 30
Prior Lake 8,140 214,441 202,214 232,303 249,111 7.24 31
Savage 4,670 112,536 104,923 121,910 148,716 21.99 32
▪ Shakopee 10,780 358,627 337,559 388,498 437,978 12.74 41
Total Scott
County Cities 30,000 $ 1,025,306 $ 966,511 $ 1,110,708 $ 1,250,470 12.58 42
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 8 CO.
City
Afton
Bayport
Birchwood
Cottage Grove
De 1 (wood
Forest Lake
Hugo
Lake Elmo
Lake St. Croix Beach
Lakeland
Lakeland Shore
Landfall
Mahtomedi
Marine on St. Croix
Newport
Oak Park Heights
Oakdale
Pine Springs
St. Mary's Point
St. Paul Park
Stillwater
Willernie
Woodbury
Total Washington
County Cities
LOCAL GOVERNMENT AID
(1981 through 1984)
Table 2-E
WASHINGTON COUNTY CITIES
Current 1984
Population % Change Per
Estimate 1981 1982 1983 1984 (1983 -84) Capita
2,570 $ 45,775 $ 42,375 $ 49,588 $ 52,682 6.24 20
2,890 114,869 107,839 124,437 132,787 6.71 46
1,050 26,164 24,382 28,343 30,110 6.23 29
20,120 851,886 804,502 922,842 991,627 7.45 49
790 27,588 25,294 29,886 31,679 6.00 40
4,920 294,717 278,670 319,265 356,865 11.78 73
3,850 73,358 68,888 79,468 84,378 6.18 22
5,660 113,102 106,987 122,523 94,818 (22.61) 17
1,160 21,214 20,012 22,981 18,075 (21.35) 16
1,910 23,927 22,389 25,920 16,697 (35.58) 9
180 1,652 1,541 1,789 485 (72.89) 3
680 19,974 18,519 21,638 22,936 6.00 34
3,990 149,117 141,620 161,537 209,394 29.63 52
550 14,559 13,553 15,772 16,718 6.00 30
3,370 217,338 204,820 235,441 260,444 10.62 77
3,140 75,994 68,950 82,324 94,074 14.27 30
13,000 459,653 434,683 497,939 518,369 4.10 40
290 2,832 2,664 3,068 519 (83.08) 2
350 6,030 5,668 6,532 4,706 (27.95) 13
4,860 237,643 225,697 257,437 347,192 34.86 71
12,660 752,506 711,691 815,489 878,009 7.67 69
670 29,906 28,069 32,397 34,377 6.11 51
11.660 346,949 325,087 375,848 405,389 7.86 35
100,320 $ 3,906,753 $ 3,683,900 $ 4,232,464 $ 4,602,330 8.74 46
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 8 CO.
City
LOCAL GOVERNMENT AID
(1981 through 1984)
Table 2 -F
SUMMARY OF ALL MINNESOTA CITIES
Current
Population 1984
Estimates (All Amounts in 1,000vs of Dollars) % Change Per
(In 1,0001s) 1981 1982 1983 1984 (1983 -84) Capita
SEVEN COUNTY METRO CITIES:
Anoka County Cities 195 $ 7,377 $ 6,969 $ 8,002 $ 8,842 10.49 45
Carver County Cities 28 922 869 999 1,064 6.47 38
Dakota County Cities 193 6,948 6,551 7,527 8,201 8.95 42
Hennepin County Cities
(except Minneapolis) 584 21,283 19,997 23,055 22,064 (4.30) 38
Ramsey County Cities
(Except St. Paul) 187 5,599 5,273 6,066 5,511 (9.14) 29
Scott County Cities 30 1,025 967 1,111 1,250 12.58 42
Washington County Cities 100 3,907 3,684 4,233 4,603 8.74 46
Sub -total 1,317 47,061 44,310 50,993 51,535 1.06 39
Minneapolis 364 46,181 43,591 50,027 54,756 9.45 150
St. Paul 269 27,174 25,751 29,437 31,946 8.52 119
Total Seven County
Metro Cities 1,950 120,416 113,652 130,457 138,237 5.96 71
NON -METRO AREA CITIES:
Over $1,000,000 for 1984 489 41,688 39,370 45,161 50,238 11.24 103
Over $500,000 for 1984 144 11,233 10,629 12,169 13,564 11.46 94
Over $250,000 for 1984 147 11,423 10,835 12,385 13,573 9.59 92
All Others 439 28,483 26,930 30,846 34,546 12.00 79
Total Non -Metro
Area Cities _ 1,219 92,827 87,764 100,561 111,921 11.30 92
State Total 3,169 $ 213,243 $ 201,416 $ 231,018 $ 250,158 8.29 79
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 8 CO.
LOCAL GOVERNMENT AID
(1981 through 1984)
Table 2-G
Page 1 of 2
SELECTED NON - METROPOLITAN CITIES
Current 1984
Population % Change Per
City Estimate 1981 1982 1983 1984 (1983 -84) Capita
OVER $1,000,000 FOR 1984:
Albert Lea 18,397 $ 1,764,421 $ 1,669,567 $ 1,911,385 $ 2,091,282 9.41 114
Austin 22,543 2,116,359 1,996,953 2,292,638 2,514,991 9.70 112
BemidJi 11,287 1,216,361 1,152,322 1,317,676 1,419,276 7.71 126
Brainard 11,175 868,681 823,680 941,036 1,063,847 13.05 95
Cloquet 11,025 1,015,975 964,376 1,100,599 1,515,570 37.70 137
Duluth 89,929 8,378,558 7,921,584 9,076,435 9,932,731 9.43 110
Faribault 16,327 1,504,934 1,425,374 1,630,285 1,746,723 7.14 107
Fergus Falls 12,841 1,367,603 1,294,747 1,481,515 1,621,847 9.47 126
Hibbing 20,968 1,755,931 1,654,713 1,902,188 2,112,325 11.05 101
International Falls 5,635 591,625 562,072 641,504 1,125,479 75.44 200
Mankato 28,994 2,701,616 2,552,249 2,926,642 3,313,399 13.22 114
Moorhead 29,354 1,833,958 1,737,954 1,986,714 2,152,466 8.34 73
New Ulm 13,788 1,017,369 963,735 1,102,109 1,201,681 9.03 87
Owatonna 18,944 1,250,429 1,180,082 1,354,581 1,475,767 8.95 78
Red Wing 13,741 905,027 837,688 980,409 1,068,255 8.96 78
Rochester 58,391 4,103,981 3,855,337 4,445,815 4,872,363 9.59 83
St. Cloud 42,916 3,929,300 3,715,377 4,256,584 4,603,792 8.16 107
Virginia 10,954 1,325,201 1,244,432 1,435,581 1,619,258 12.79 148
Willmar 16,987 1,040,371 983,904 1,127,027 1,224,470 8.65 72
Winona 24,663 2,116,624 1,997,130 2,292,924 2,507,498 9.36 102
Worthington 10,328 884,064 836,713 957,700 1,054,504 10.11 102
Total 489,187 $41,688,388 $39,369,989 $45,161,347 $50,237,524 11.24 103
OVER $500,000 FOR 1984:
Alexandria 7,731 $ 743,045 $ 702,128 $ 804,936 $ 881,351 9.49 114
Chisholm 5,948 740,684 697,725 802,378 869,256 8.33 146
Crookston 8,576 777,839 734,939 842,628 939,935 11.55 110
Detroit Lakes 7,199 607,134 576,675 657,704 683,950 3.99 95
East Grand Forks 8,222 611,896 578,523 662,863 724,487 9.30 88
Eveleth 5,019 434,852 410,349 471,072 545,523 15.80 109
Fairmont 11,479 825,201 781,471 893,935 973,776 8.93 85
Grand Rapids 7,987 558,088 528,860 604,573 962,607 59.22 121
Hutchinson 9,481 578,343 548,912 627,383 715,765 14.09 75
Little Falls 6,819 725,750 688,581 786,200 890,477 13.26 131
Marshall 11,278 638,020 602,269 691,163 749,606 8.46 66
Montevideo 5,810 481,088 455,593 521,159 569,658 9.31 98
Morris 5,531 480,383 455,960 520,396 558,577 7.34 101
North Mankato 9,415 678,029 641,947 734,504 791,806 7.80 84
Northfield 12,952 670,637 633,106 726,496 791,279 8.92 61
Thief River Fails 8,413 577,633 548,190 625,746 618,329 (1.19) 73
Two Harbors 4,048 487,276 461,130 527,863 571,724 8.31 141
Waseca 8,456 616,849 582,483 668,228 725,407 8.56 86
Total 144,364 $11,232,747 $10,628,841 $12,169,227 $13,563,513 11.46 94
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 6 CO.
UMW
City
LOCAL GOVERNMENT AID
(1981 through 1984)
Table 2-G
Page 2 of 2
SELECTED NON- METROPOLITAN CITIES
Current 1984
Population % Change Per
Estimate 1981 1982 1983 1984 (1983 -84) Capita
OVER 5250,000 FOR 1984:
- Benson 3,650 $ 293,063 $ 278,178 $ 317,473 $ 357,567 12.63 98
Blue Earth 4,118 290,559 275,481 314,761 346,444 10.07 84
Breckenridge 3,991 400,873 379,712 434,263 468,076 7.79 117
Cambridge 3,336 215,304 203,962 233,237 268,361 15.06 80
Cannon Falls 2,696 212,882 200,802 230,613 260,367 12.90 97
Ely 4,464 416,544 393,295 451,239 486,409 7.79 109
Gilbert 2,700 304,863 288,309 330,256 350,708 6.19 130
Glencoe 4,439 253,367 240,284 274,471 307,667 12.09 69
Glenwood 2,427 240,470 227,900 260,500 282,028 8.26 116
Granite Falls 3,384 223,680 211,460 242,311 277,182 14.39 82
- Hermantown 5,442 252,469 237,248 273,498 290,855 6.35 53
Jackson 3,841 310,566 294,331 336,434 379,847 12.90 99
Lake City 4,408 289,759 275,296 313,894 347,802 10.80 79
Le Sueur 3,715 274,999 261,310 297,905 330,004 10.77 89
Litchfield 5,882 396,533 375,799 429,561 473,282 10.18 80
Long Prairie 3,012 233,619 221,241 253,078 293,331 15.91 97
Luverne 4,570 372,394 353,323 403,412 449,983 11.54 98
Melrose 2,437 232,354 221,062 251,708 290,438 15.39 119
Milaca 2,018 238,542 226,461 258,411 262,741 1.68 130
Montgomery 2,383 212,675 200,712 230,390 251,444 9.14 106
Mora 2,827 248,868 237,160 269,597 265,726 (1.44) 94
Nashwauk 1,482 203,647 191,216 220,609 265,970 20.56 179
Ortonvllle 2,634 214,075 202,465 231,906 250,795 8.15 95
Park Rapids 2,950 257,633 244,752 279,092 305,473 9.45 104
- Pipestone 4,748 408,808 387,444 442,859 475,037 7.27 100
Redwood Falls 5,151 321,569 314,898 359,967 403,592 12.12 78
Sauk Centre 3,707 306,663 291,048 332,206 364,199 9.63 98
Sauk Rapids 6,010 412,312 390,608 446,655 496,006 11.05 83
Slayton 2,444 263,723 249,102 285,690 319,002 11.66 131
Sleepy Eye 3,499 312,021 296,042 338,010 370,390 9.58 106
St. James 4,288 321,056 306,159 347,798 351,414 1.04 82
St. Peter 9,081 407,219 386,660 441,137 478,562 8.48 53
Staples 2,803 337,352 319,780 364,601 389,186 6.74 139
Tracy 2,380 258,920 245,167 280,486 304,921 8.71 128
Wabasha 2,348 237,415 224,996 257,190 280,941 9.23 120
Wadena 4,579 273,624 259,395 296,415 319,274 7.71 70
Waite Parke 3,718 273,464 258,894 296,242 314,914 6.30 85
Wells City 2,723 235,284 223,326 254,881 274,487 7.69 101
"' Windom 4,468 272,609 259,094 295,316 317,423 7.49 71
Zumbrota 2,332 191,178 180,958 207,102 250,775 21.09 108
Total
147,085 $11,422,955 510,835,330 512,385,174 513,572,623 9.59 92
Source: State of Minnesota, Department of Revenue
As excerpted and formatted by VRT 8 CO.
STATE OF MINNESOTA - GENERAL FUND
In
< w CO o 03
I- 0 O 01 +4 01
0]
C
Z 0 10
X 0) L
W 10 0 N M
a. 4- 03 t CO
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
L
10
O
0
c .- —
0
0
L
0
a 01 u1
r 0 CO
O. 4- 01
In •
CO
01 O
LI
• • 1LL
•• v Z
•- . ^ 0 .
— a �
Z
M N in CO u1 <
u1 r — u1 r \
N .. Z
M
N
0
In
u•
is N Is N- 0 M
a • co O— N a 0 NO
CO CO O ,0 10 M O co
rn O
•• L N O 0 r 10 a r
Is CO 01 r N
• 01 M M 01 O
)- < ..
• a a u■
u. w
N
r- CO -
o o%
p - }
O • U
O <
•
•• LL
(All Amounts
ONtO
7
}
• 0
>- a
•
LL
FINANCIAL RESOURCES PROVIDED:
1 M
r
a M
10 10 N
N 01 ul
M1 a N
a
M
N a
N 0 4l
In N N
0 10
fs N 0 01
Oat 0 CO
10 a
M
M
1n — O
1n -
O M
N O1 C41.
Is 10 Pet
M N
M
— r a
N n b
CO 0% 0
NI re)
M -
01 CO CO
Is 10 CO
If1 a a
- O N
Is N -
O
M
N
0
r
CO
CO
M
a
111
M
N
•1
M
M a a ■■
M r — N
M a
N u1
CO r N
co N 01
•
In u1 r
N ON N
O
r
N
O
u1
M
M
CO 0
10 0
7 L U-
1.. 7 \
4- O 0 0 I-
Z '0 \ cc r 0
C N W
0 U- m - a
VI 7 L E 0
C 7 0 L ut (0
4- m w O� c w w
0
4- C EO < LL O 0
0 0 0 0 } LL 0} L 0
v
Q.- m CC 0 0 0 L 1-° Q. 4'
7 I CC Q' V .- a a
0 0 c O 0
CD L L Z
cc I- CI. Z
LL
00% 0 r
u1 a 0
di fs a
O •• It1
01 a N
V In a
0 rs r
Oh II%
000 N a
10 N —
(°0-
M
1n a a
N r
N
a 10 O u1
CO M • u1
u1 twr 0
r M O
O CO -
0 N1 M
0 111 0
10 - N
Nft
111 ON r
0 10 r
O 10
M 10
O1 ♦ O
a
■ N
reI N. M
41 r 10
u1 10 10
O 1NO
N
111 a 10 1n r 111
0 u1 N a CO CO
r N M M1 CO 01
a Is Is ON 0. 1C
CO 01 10 a a r
Ill 01
et 06
N
- N 0 M r 0
10 N 0 CO CO M
a 01 M 10 a r
•
Mo co 1- 4 en
a r CO -
NIs'0
- a M
Is CO a
N M N.
M — —
01 O NO
O — O
10 a M
N N
CIO
01
O
O
0
O
04
r
a
CO
Ni
Let0 r'00 O
01 04 01 01
o%ao 0
M 01 N 10
V0 10 N In
- - I M
M < N u01
M M 01 10
10 CO CA a
a n a
a u1 N N
— V. 1 M
1ao N
N 10
M CO
M 10
— N
CNo 0
10 a
1M0 M
M N
N 0
10
M 1n
a
O
01
co
o
M
10
N
10
CO
10
N
M
r
•
r
$ (234,409) $
O
01
0
N
H
M
r
co
u1
N
w
been adjusted for aids rescinded In F.Y. 1981 and then restored In F.Y. 1982 -
0
>
10
t
c
C
0
}
10
U
O v
o W
b
1- }
CC
aT
c
L
0
to v >
4-
0 0 4-
C7
0 ....
M E
10
0 a L 0 C 0 0
C C 0 a' -) -2 } J
> O u. 0 10 I I IA C co
o 7 o 0 10 co
ce
m m 0 0 H 1- c v —
0 > .c 4- 4- 10 — 0
4:. m to 4.- 10 a to C
.1- d O 4- L .-- C — )- 0 U f 4- O . C O
10 0
C .. 10 0 N m L.L. D
L 0 U LL LL 4- L M
O 0 E 0 V 4- — 1 04-—L(0—— W 0 0 co O 0
C L O 4- (0 0 O. 10 O. - m X 01 04
L 7 0 0 04- > X} O. 0 } 0 a
04- 0 U L 0 Q < w LLI to
0 ~ 7 H
Z 0 V C'0 w W Z N< >- M
CD -
0 Z 0 C q 10 J J L M
v) CO CO ill
(0 W I- J J 0
4- WW 0 0 L 0
N U O O 0 0
W LL LL N Z
-J
•C
W
Z
w
CD
F0-
O
N
W
Z
BALANCE ANALYSIS"
Z
L
L
m
O
p
(All Amounts In 1,000 of
N Ill
01 10- CO
01 r-
Percent Chan
N M
000% } 001
T U1
O^1 }0
01
CT CO 101 N M U111O 1D U110 1 OD OM 007 M 011 U1 u1 I N N
N ul •- v •.• v 01 01 CV 1 1 N 7 (1 00 v N 1D UI N u1 1-
1001 UI1p UI. x00401 1 N1- I N 01 I u1 t 01 00 N N N 17 N
N N N N N .• •- n - •- •- •- •- 0 - •-
v ..
t`- 1-O T UI 110 04 0 1(1110 1 M M T 111 Ch N ID 0100 01 1 U1 ID
U1 -NN 10 N -O 0110 - UI I-N N t` C11 Mc000N Ul
0 0 0 0 CO 00 10 7 •- 0 r- N- 0 O%
UI • 0001001. -O t`MO 11004
- O O101O M n M O N.- OD 1\O M CO 1
- L 0U1U104 04 0 VOM1M 11M1■0
I` O 00 1 - U1 OD t` u1 O in M 01
• u1MM -N
LL • w
0000 OD04 11010 010 U1 Ch
1• O O O O M N. U101010 UI In 11-
a O CD T.. Ch 1O U10401• -04 I-Mr -7 t
- L TN 111 Ch 11NIn1 MI NNO
1∎7111M -11 C01O7r 1 1 ( 1 - 1
• 111 MN -- -
: al N •-
LL w
OD 10
- 7
4-
• U
>-a
U. •
W
Z
W
UJ
CC
1
M
01
1D
O
ui
O O 1D u1
O O N 0
000 MO1
1 ▪ 0'. 01 01
.- N .....
••
M
O
M
10
1
O OD t` O ON
10 U10001.
O OD ml n 1D1■
01.1146.4•01%. U'10 O1
UN M N ID M
M
O
7
t`
1
O
M
M
N
U■
w
and then restored In F.Y. 1982 -
C` CD CD n UI N O01N -00 N N .-
000 N CO N007 N 001 N Ib
O u1 O1 -M OD 10 -CO M UI O 10 10 T
N ▪ 0 01 %0 N CO -CO T 0 M I,. O N
t` 047 0 111 N •-11 M 01 •t`
1 1 CL
w C
N CO Ul U1 •- 10 •- 01 n M OD .-. 00 N- 1O N. ■ 10 1 - N M 01 01 0110 7 t` - -
1.■TN1110M01T -0 O 04 04110 1- •- 01 M0 1 Ch OD VD (.11 1 M 1` 10
111 U1•-Is co MMT UIT U11-U1 CT Ch 10 N1O1O•- 10 I- N.- OT N N m
N N N 1 CO M U10 -M 1O U1• -. U1 N NM O U1 01 ▪ -ef 0411 .4 04 -0 Ill ▪ O C
001�M• -U1 CO CO c0 c14 M7UI CON M N1p 7 N�7 I N M -
M N 0 •- •- •- 111 v v •- N M 0
N - 1 1 0
w w L
00101 T O T U10T 11 WI V3 n -1010 N • - NMI - 7 T
ID
CDMnN1 nU\1-1- 1t.COT N is 1410 O 0 M N 1110 1.11 n •-
1■•-000ITU\ON 1OP -1s in -1pN- N 0107• -01 N Ul N
,1 1
,0101nU1 U1 CO 04 10 NMMTO ■ UI▪ M vU1 4-* ▪ 1i 0 •- 01 0 r` • •- L
�M�MNU100 -10 ^70410 l O N1p v 041 re) NOM 1 01 Is. w
of .. .. N1 In
w w
} m
1— r- r. r` 1O1�On111 1ON1n O �TMf` 10 COO -007 U1 7
010777 OM•-10T -M 041∎ t` N 1101 10 tD.- .- NO N N •-)
01 N 101 10 OD 1010 N O U1 04 re. ; N nO -N 0 010MT f` T
I-0011■T Ul CO O.--O NI Ul O D 1 (11▪ . U1 M•- M • 00110. -M0 •- M D
ODMOD MN110001 CO 01704 U1 1 01 w-% Mv -- 00 M•- CTM 1 O 7 m
- 041 041 a 44 44
_ _ _ _ _ 0
11004 1\110001040- 00177 1 OD 1O 11s 11 0001 NM N 1 M 1100
N -1M01 ON U11--1O ... rs 000 O C ' 4 0 - M OD T•- U CV 1■ 7 L
-U1 e t CON 1T1-1lD N -- 10 1s N1MM 1- 10M U1 1 M
01 U1 C11 %0 047101 M T N NM et 0 I- 040 N 1� CV r. U1O1111 0 CO r▪ e) 10
71■U1M7 U1 CO -M0 011 in 1 r- MM `-'.- O N. -•MON 1 M M
1` M 1D - - •• U1 M " M - M WC
St. ., ., Ni c
w w O
11MTT NO CD NP MM00M U1 OCOU\CO - 1110011 CD N (0
O CO 1`u1N -M7T1 1\ -0000 •- OU\aON ul 1 41. -0401 •- CO U
10041011 C001M1T ONO- 0 M -QM M I�MCD r-.. r- 1 0 • 7
OIL O M- M u1 01 f` f` U1 M N 10 N 01 M N • T 1 M T •- 04 0 N U1 0 W
17 -M1 MC001M01 ISM MOD I N MN 10 N.-1ON I M M
10 M 10 - M CV N •- N •a I
- M M I- +-
w
44 CY C
> 2
m .0 L
7 m
m 0 0
>
m 0
ut c > E Ui 3 4�0-- U
4- 0 m } > 0 0. 0 E 10
'1- 7 - C m Ul 0 13 N ' N 0 > 4- L U
U 0 CL' O) 7 0 0 0 >. cc 0 0 0 0
N C
CD 0 U } 13 - 0 (0 0 10 VI N • d' Z 4- J
LL m L m C > V LL Ul V V 0 10 0 17 1 0 N
m UI C Cr 10 i- L m N i- W m VI - C O)} U) m N C CO
X 0 10 L O m ,..0.(1)(0 Cr }'v CY X 0 '0 7 L 0 0 04- m 0 10 T
•• 10 X m U} in m m U W n m m X m '� 10 - in 2 10 7 C 0 O~ H 0 4- U c X- v- m m T Ill i•• 0 T X m 0 c • V 0 c 0 v•
Z
La 0 0 X (0 -00(00-00304-0 - 00 w 1X0 00 0 •• TU C 0 �0 > 0. 1000
>0t1- Ul C I- m~ W 4- C O U CY Z > 0 E I- Z7 U..14->.X U 0 w L M
W O O W 0 f- ut - m m U- W U O C -} 0 Q 0 0
cc C U V) 0 Of m o m C'0 C- C>: c U Ul - 0 Z Ul - 'l- L - - U CD T
- C m m C 0 C- Ul Ul 4-- 0 0 (0 -c0 07 > W L C O 10 Q (0 (0 m X 01 01
0 -- 0 0 C 10 C- U O-- L } -- g 4- } i- m -1
W- 10 Ul V 10 C = 10} r Ul 0 W- 10 OCL' W > T-
I'- 10 0 Cn - C 3 m LL Ul n C C C 1- H 10 0 V) I- CC - EEE } 0 I I- FO- 4-- ul • N
< 7 4- U m } m m 0'V O) 0 0 0 0 < 74- C
017 (0 - X} } L W> C C0 EE Z 0_ 0'0 (0 - 0 011) 0 � Q }N • - L CO W- L m 0 t0 - } -- L 10 W L O L LL w
0 > O L L O L Ult.. C L U) L- 0 > O L L I- 0 0 0- L 10
W- n 0. 0 7 al C o O m L 0 m at (0 W- 0. 0 0
0'0)00 m
p 1 7 L C C L } L 10 L> L U p a L C L
U 10 V. - a L- 0
1 C 0 0 i 0 C - - L L O 10 W} C} 0 1 C 0 0} -} }. C 7} m L m
O Z -U U ' [O - JU - U' Z0 O -OJ ZO - UC.00 CO 0, 0, 0 03 7 }
Z Z O Cc, Z
STATE OF MINNESOTA - GENERAL FUND
1
w CO o 0
1- 0 0 ON 4- 01
-CO M
C
W 10 Q N M
0 1- T } CO
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
L
0
0
(All Amounts in 1,000 of
0 -
0
L
0
a n O co
ON 4- O%
•
• a
>- <
•
IL
M M ON N U1 u1 to N et %0 0 M ill et tO 1 1 N 1,11 NO
to u1 . - u1 N •-- u1 - N N N M
N v •-• ill
- et u1 NO OT et N u1 CO NO N N u1 n 1 1 1 N a u1
.. N v .. NO •-• •
v .
ON Is •• M - tb n ON ill N - et CO N M 1 1 111 M et
NO N CO N NO N ul M CO u1 n u1 u1 co N N et 0
0 et 0 - at u1 N 0 in •0 M N et M 0 0 u1
01 N n Is 1n n M CO VD %0 u1 N 0 tc1 0 0 tO
tO 0% et 0 M N VD ON 0 .- et M a et M M n
M et M N ON u1 N M et NO M NO - et et N et
in co M et Is N N 10 0 U1 0 -
M CO M
M
0 Is N ON M n et in 'O N M 0 et u1 M 0 CO
et • Is N ON N IA ••- . - 10 0 0 et N et n O" 0 10
CO M M et N M NO et et N N CO 0 M ON ul 0 0%
O
I-- N M u1 CO O et et ul NO •-�
.- et - N NO u\
0 CO et et CO N N u1 0 u1 ON N
• M n .- - N
} <
u• H
FINANCIAL RESOURCES APPLIED TO /FOR
STATE GOVERNMENT:
M 'O u1 O 0' M N N 0 u1 M M n NO CO n u1
•- M M •• N •• u1 tel N M 0% ul et 0 0%
M c0 et O' O' 0 M N M N •- n N et CO 01 et
u1 03 N et CO M N N CO n u1 IA •- M u1 M
N 'O r - 'O N N M ON et N CO
w
Ch 0 n
M et O
•n- 11111
ON Q N
M r-
O n
0 , 4.1
CO N •--
O u1 0 NO u1 N CO ON u1 n U1 at M •- e! Cl u1 et t0
Is M 0 M u1 et n et < T et M N 01 N u\ at NO u1 N
u1 M M 'O N 0 N O CO et �O u1 N CO O% t0 n 0.4
M
. . . . . . . . . . . . . . . . .
n ul O� n M et N M •- ••- << O� ••- - u\ M • et n
•- u1 O� N 10 N N ON et et M CO ON 10
N t0
C%4
u1 •-
w
N et N n ON 'O et •- et M M NO ON
Ul CO n CO 0 CO 1 U1 n 0 M et 0
of et u1 0 0% 0 0 n et N t0 et
M M N t0 O •et N M N 'O u1 n •--
M u> et N NO N N et n M •-
N 'O N
M
M -
N %0
%0 qtr
N -
O N
b N
111 N
N CO NO CO et u1 N ON M - N 0 ul
u1 c0 M M et M CD - NO N u1 ON 0 0 et et
to u1 tO 0 u1 et CO n - N N •- et ON M CO
. . . w . . . . . . ft
1 v
N O n N O N •- •- O) u1 u1 U •- - 0
u1 et M N u1 N N M n M- 1
N u1 N
N
M M O' vO c0 0' et - 03 u1 et 0 0 n et 0
NO 'O N N1 - •- n n n u1 et n 0 n n M
n n 0 %0 N N %0 N NO CO N N N u1 M 1 M
. . . . . . . . . . . . . ft
CO M N 0% ON - n et ON - CO .- - - 0
0 N NO •- et .- •- M NO M ON 1
N et •-
M
} N
Z 11) v 0
W .} 03 0 L c 0
4- 0 0 O to c izi 0 0 0 W 0
0 10 - 0 0 0 c L 0 Co L 0 > 0
Lai . U w w 3 U 0 V 10 4- 13 O 0 W CL 4- 1- ) VI c 1- d' 4- - L O 0 7 0 12 c E 0
<-L0<0 E U L 4- 0 CO 0 co - L L U
0 co 0 0) I- 0 - 0 0 4- 10 0 0 w c 0 10 0 a 0 0
- 0 U< V) O- C L- U'0 co 0 C • w - W V) W C 10 v- J
0 J- 1 d O L 0 7 L 0 C N O I- U\ L }
w .. w'0 0 7 U 0 0 '0 10 >. 0) - L 4- 8 < z c 0 0 0-0 N
o w C Z Z 0. W 0 2 W 0+- 0 X 0- C L} 0 0 CO F > N c CO
I N 0 10 W< CO - - 4- 10 T L 0 - tL C 0 0 10 O,
Z I- N w r- 4- w •• w N- w 10 C Z •-
0 Z - c\ w 0 0 0 0 Z 0 0) L O O 0 0 03 W O: LL 0 0 c a
Z W t0 0 Z 0 c 0 0 to — L 1 0 W - 0 0 '0
Z C- 0 t 4- +- 4- } -> >. - 4- - E - 2 -- 4- Z t c O
u- 1- 0 4- u- a c C c I- c 4- - >. 4- (3) 7 4- •• L L t0 u. I- t0 O. 0 0. 10 0
0 X - ( 0 1 - - 1 0 0 0 0 < 0 10 C 4- - 0 4- 0 W 0 0 4- 0 0 4- 0 . 4- 4- L M
<} L< W E E E E E c 0- 0 I- J- CC I- 1- L 0 O< N 0 0
to 0. 7 4- I- 3 4- 4- 4- 4- = 4- - C L Z 4- < 1 4- 1- to 0 I•- 0 m Cr
W W i- N X L L L L L O L V 0 I tD L W 0 N L I- } Q W I- tD X O. Cr
d ' O t0 10 10 t0 0 W 45L4- >04-00)L > 0 X a' 4- 0 - et
0 } C O_ 2 0. 0. 0. CL L 0. 0 t0 - L W O 0 L 0- O N 0
I- W N N 1- 0 0 0 CD 4- W 0 0 4- 0 C 4- tY 4- c) 4- O-' L- I- CC 4- In • N
- 1- c E Z J 0 0 0 0 0 4- 0 O to O O O to O W N< - W to < >- i" l
0 < 0 .0 < < < 1- 2 0 U- • N
W N O< I- = N Cr O W Z V. W
a a < m
W W 11-- 0 0
• • • 7 +-
- N 0
et ON M
ft
v3 CO M
et ••
M et CO
N N 10
et M
r CO et
N M n
M
•
0% CO 10
0 •- 0
t0 a M
N N
M M c0
$2 045,513 $2 491,305
$1,446,333 $1,639,965
been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 -
m
0
L
N
0
10
U
O v
0 W
•d 1
L
0
0
0 0
to Z
STATE OF MINNESOTA - GENERAL FUND
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
N u1
CO } ON
ml—
Percent Chan
tfi
L
L
m
0
Q
N M
CO O0
ON } rn
u1 •
CO
0+ 0
•- L
LL
4- 0 -
0 0) 10
r- 7
}
• U
O
O
O
(All Amounts In
LL
FINANICAL RESOURCES APPLIED TO /FOR
GOVERNMENT:
-J
U
0
J
of— NM r 1 10 Or- M u1 r u'1 N u) et 1 M -c0 I
NMN gel' N M N M - N0 - 0 •-• O
u1 c0 ma 111 r 1 0 01 . - of ul 10 O 0) et 0) 7 I 111 in 0' R
Q M N •• M N N - N M N N
ON et O -0 1 r -10- r et et 0 1 M 1 1 1/10 NI 10
r in ON u1 M 0 10 M r N Ill M
OretNO
0MU)M
er0%0M 1
- a M - er O
)f 0^ ^a 1
H
N N C4 in
I0O'N10-
me C4 me 40
-e{ in P.. O
url0 ^MM 1
W
r - M 0 et
0- O Ul et
u1 Ol 0 0( 0
el' u1
•-• r 0 a) ul O
- N I
w
rMCDNIA
(0NNID-
0.etNr-
O) N Oh ul O C7
a N O M M I
M
Me -I/l0 01
N et UIrN 0'
10 M a 0 0 er
CO 0) t0N•- N
u10100N M
et N
M
in u\ ulOa
0 NI et N0
M U1N
i
t0 0 0 0 •- O
M 0 0 0 N 1
w
0 M in 1/1 0
M ul r 0'
00TH• -N
u1O00 in O
N 0 r 0- 1
10 •-
M
< m
L -<
0<
1}o c 00
u) 0— c
—004 -0
< E V 7 O u)
C 0 7V -}
0017W-1-4- 0
V)< ••• W -
0 _U
- C 10 C - 10 V N
< 0 4- (0 C 0 CC 0)
Z 4 - 0 — 0 C
0 10 0.0.- } -
V N -} L m V
(0 0 0) c
< 7 10 0 0.c V 7
�
U 1- CO > 0 LL
Q
W
0)
N
N
ul
O
0%
N
O
r
Oh
a
O)
M
O
ul
N
r
ul
O.
sr
n
a
O
N
10
0
O
r
O0
10
N
ul
OI
0'
r
M
0
0
U
Total Education Aids
a ue O
r N N
u1C00
0 - CO
40
4-
0'
ul
0
a
0
r O N CT
O 0 Oh r
sr 0N N
v v co r
ul .-- 10 M
vrnul ch
et N O 10
rrlo
r..- et
N O O
M N
0'1001
4D.- et
M r. M N
•-
01 0 0
0 -
0 -et
C
0 m 0 0 0
4- E 01 41 0 4- (0 0 0 V } L }
L _ 0 - (0 _ 7 -
0 N >. } C !.
0 < N >. N U
L
1/110 i- 7 v^ of X } IO 0 0 0
<c>L 88 �- -F N QLo a aJ }.
7 C IA C< 0 111 E 1- } - L 0 V
4 - 4 - U •• N 4- 0 >+ C< Z U V 0 0 In C
I C ul m- 0 0. - X +- < 0 w m- - w m 0
Z 0 -/n } - u) V Il 10 L - 0 L < U\ C
W 10 <G - -} 0 }1- 0 I- In L 2- C 04- Cv
X 0 V) - U N u) - L 0 0. Z C- CC 0 0 V 10 I- C 0 V •
W L 0 0 7 - c 0 0 0- >- 0 W 0 lL W L- C } C 0
Q' ^ -- V Z - m L+- L f d\ > -< -O 0. (00
-} i- 0 W W O < L- a- L t1 W m 0 • lL LL m C w i Nl
1- 0- 0 H 0 t0 N 0 O_' In 0 C9 } - - L 0 0
W O: 0 V) - X L -0. -'- 0. -0 O - - m 0 001
CL' \ 10 < V 7 0 0 (0 H -- J 0. C 0 i0 0. >
U N u) 4- W C I- (0 4- L 4- W 0 0 <
< m 0 4- 0. 0 4-
0 .- Q 0 X C 01
Z L L L 0 > 0 0- O_ 0 CC 0.Q 8 0 <D 0
O m m m ~ ( 1G .0 .0 I- N U Qp L 1- J C V L 1- 0 - V}) < >- M
1- 0 0 U 0 CY 0 -.c 0 < c 10 -- 0 • N
< 10 0 0 J— W L t." .c — C 0 Q' c— .0 LL W
0 0 0 m } 0 0 OW) } 0- O W- O}
0�-1 -� c 0 OZ< 0 wwfJ I-- o 0
W J a I!) 0 L ID
O 0
N Z
et
0
10
u1
O
40
0
M
N
ul
4"
u)
0
Oh
r
204,613 230,182 231,005 202,889 235,077 270,394 273,725
er 0 M M r-
ul 10M
O r N
Ch
u1
T •- 0%
r u1 a ch
r ul 0
0 Ol.-
a M
.7 lO r
M M
u\ �0
M
0 a N
CO N N
10 0 M
v r,
rs
.i
0 u1 O
N M I
O
0
et
O
'0
Ch
0(
4-
('4
'0
N
03
0
0
N
a
N
4-
('4
ul
M
r
M
et
O
N
nt
M
0
N
0'
a
M
M
r
N
1101M
- ul
r to
A.- M tr0 in C'4
10 u) O) M u1
t00 M N 10
ulr -0(-
I[1 .-u0l u0
N l
ul iO MN in
10N.-
CCO M
CO u1
N) 10
0N•r-
r ul 0
3 N
O N
CO el' r --
l0 MCOCA
�•- C00Nt0
O •- Ch Oh
O 40
.1
-OI 1[ .-
•-N
I 1
O O
N M 100
ON Os
OD r-
a
M
0
M
ue
v—
N
W
OI
10
O
N1
e
N
W
V
to
4-
'0
N
t0
w
r-
03
et
10
r-
00
w
$18,348 $1,699,971
by VRT 8 CO,
been adjusted for aids rescinded in F.Y. 1981 and then restored In F.Y. 1982 -
1982 Local Government - Education Aids have
NNW
IMAM
0
z
_ w
U.1
w
z
w
C7
OCC
F0
O
1n
W
Z
z
X
0
W
H
- Q
Cn
1-
Iwo
u1
I— 0
u1
Z C>
X C)
w 10
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
m
Percent Chan
N u1
o O CO
rn t CT
CO M
a }a
01 co
Ors
0 CIS
u1
•-• o
L
• 0.
0.
CO •
T 0.
L
• 0.
0.
ti <
I-
03 CO -
01 CO
O .7
0 }
• U
w >- <
o U-
(All Amounts
CD -
Os 10
7
}
•
<
•
u_
TRANSFERS FROM OTHER FUNDS:
o rn
of a (NI of
1 D r- 1
w
N v
0 u1 I + 1
I 10 01 1
4q
r L u,
u1
o a a
U1 M 03
r v
10
r
N
w
M
10
N
w
10 CO u D\ In 10
r
0I r 01 1 O r
1 •- n O 01
•• N M
4,
0
1 0 '' 1
0 • • 0
1 et et 1
O) N N-
CO a u\
M M N
1
M 01 0
w
r rn
r CO n
10 n
u1 3 a O
d' 1
49
r 01 01
M 111 r
ID M N
+ I
ul r N O
v M I
w
cn
L
L
m
0)
1D
L
}
C1 0
•-• L }
L 10 0
10 4- 7
CO C) C)
3 L
4,
10 0
a
CD
N
49
CO
0
01
M
w
r
O)
N
n
w
Total Transfers From Other Funds
TRANSFERS TO OTHER FUNDS:
004 VD 01 u01 COO 1101 Noll n
r CO M n o as v 0
N CO u01 N 441
1 N
w 1 w
N 0 R 0 Q
N M n u1 04
01 0 u1 of N 1 1
O 0
N 10 1+1 n 1 1
O
w
0 IA
CCOO '0 1V 1 0 0 0
Ob N1 1 ^ 1 1
w
N 0 r n 0
v 0 a o u1
01 CO 0 M O O
r CO CO 01 M 1 1
0 4- •- •-
49
• of CD 0 r
03 10 u1 Q u1
181 10 M 10 0 1 I
O O
0 u1 01 •- n 1 1
w
M N '0 ^O M
01 01 O) 0 1C1 1
O
CO r CO 1n M 1 1
CO •- a 4-
4,
11U1 0 a 0 n
01 M 10 0 N O O
0 •- 111 a 01 1 1
111 .-
w
0
n
N
0
4,
MM
44
1D
N
M
n
10
49
0
0
M
N
M
4,
o
10
M
r
M
N
C
7
LA-
.0
L
0 0 O
Ul C t ~
10 C
L L 0
C I- E L
u_ C C)
L 4--
7 0 4- 1)
• W - i- C
LL • X 0 L
0_ 00 U w H
•d
m > a ID ID
0 C C 0 0
1 0
L C) O 0 0 �_ ~
01 - 0 C } C>
c - 0 L }
d 0 W • 7 - 4U- 0.
O 4-- Z 2< x 0 0
FINANCIAL RESOURCES APPLIED TO /FOR
O O O 0 •
0 01 ul 10
ko
1 CMD 0
N
w w
n 0 0
N OI M •-
M I r 10
M 01 u1
w
r
•
n
10
10
CD
w
1 a a
co
M OI N M a
w w
Os
CO o O co �
n II 10 u1 01
o I 01 CO 10
N CO u1 r
H
4'
M 0
0 0 M
1r O1 0 N r
+ 1 M 01 M
ul co u1 O'
w w
141 M 01 c0
10 N 01 n
N N r 'O
r O u1 n
o r '0
w
01 v
rs 0
n n v
of o of N
n 10 r
4'
111
10
P
O
N
N
4'
u1
r
01
Os
N
4,
1A
L
10
T
been adjusted for aids rescinded In F.Y. 1981 and then restored In F.Y. 1982 -
0 G .0 L
- C) 10 L >
v 0 1- 0 0
0 L 4- U
L 7 - }
U N 0 1 C>
C) r J 0 0
- L } w J
.0
ID 10 0 0 '0 N
N 0 \ 0 0 C CO
10 Q1
0 0 C 0 C r-
10 1- C V
C 0 V C C) U •
7 4- C - f } C O
4- — I0 LA- 0 0. 10 0
N Ct C) N C 0 0 �.
O' L 4- CD 10 0. U c0 01
UN - >- 0 -0 0< 4- C V Cfs
L I-- L 1- I- C }
1/1 • N
< 4- 0 U U N < . N
I- L C LL LL 1L M
< 0 3 c C U
U L 0 0 C) L C)
O_ J CC v
J ) 0 0
N Z
STATE OF MINNESOTA - GENERAL FUND
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS
FINANCIAL RESOURCES PROVIDED:
Revenue:
Non -Dedicated:
Revenue
Revenue Refunds
Dedicated Revenue
Total Revenue - Net
Transfers From Other Funds
Prior Period Adjustments /Accruals
Total Financial Resources
Provided
FINANCIAL RESOURCES APPLIED TO /FOR:
State Government:
Expenditures:
Non -Dedicated Revenue
Dedicated Revenue
Transfers To Other Funds
Total State Government
Local Government
Local Taxpayers
Total Financial Resources
Applied
EXCESS (DEFICIENCY)
(Based Upon Percent Of Total Fina
F.Y. F.Y. F.Y. F.Y.
1979 1980 1981 1982
Actual Actual Actual Actual
EXHIBIT B
Page 1 of 4
ncial Resources Provided)
F.Y. F.Y. F.Y.
1983 1984 1985
Actual Approp. Approp.
100.41 104.51 105.77 103.55 103.28 99.16 100.36
(8.02) (11.18) (11.54) (9.64) (9.56) (7.75) (8.99)
3.94 4.05 5.21 5.04 5.13 7.79 8.11
96.33 97.38 99.44 98.95 98.85 99.20 99.48
2.84 2.19 1.26 .73 .91 .52 .46
.83 .43 (.70) .32 .24 .28 .06
100.00 100.00 100.00 100.00 100.00 100.00 100.00
33.73 38.77 41.90 40.50 38.28 39.07 38.51
3.94 4.05 5.21 5.04 5.05 7.78 8.10
5.40 5.09 3.79 4.28 3.27 2.80 5.03
43.07 47.91 50.90 49.82 46.60 49.65 51.64
47.00 49.66 53.73 54.95 37.07 42.71 41.82
6.55 6.46 5.55 4.52 1.06 3.72 3.94
96.62 104.03 110.18 109.29 84.73 96.08 97.40
3.38 (4.03) (10.18) (9.29) 15.27 3.92 2.60
Source: State of Minnesota
As excerpted and formatted by VRT 8 CO.
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981
and then restored in F.Y. 1982 - $232,499,300.
STATE OF MINNESOTA - GENERAL FUND
UMW
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS
IMM
Imow
REVENUE
NON- DEDICATED REVENUE:
Individual Income Taxes
Corporate Income Taxes
General Sales Taxes
Bank Excise
Inheritance, Estate and Gift
Liquor, Wine and Beer
... Cigarette and Tobacco Products
Iron Ore and Taconite
Gross Earnings Taxes
Motor Vehicle Excise /Recycle
Care and Hospital Department
Earnings (see Dedicated Revenue)
Other Departmental Earnings
�- Investment Income
Other Non -Dedicated Revenue
Local Pension Receipts
Total Non -Dedicated Revenue
NON- DEDICATED REVENUE REFUNDS:
Individual Income Taxes
Corporate Income Taxes
General Sales Taxes
- Other
W NW
loom
Total Non -Dedicated
Revenue Refunds
DEDICATED REVENUE:
State University Board
State Community College System
University of Minnesota
Public Welfare
Other
Welfare - MA Acct. Hosp. Repts.
Total Dedicated Revenue
Total Revenue - Net
Transfers From Other Funds
Prior Period Adjustments /Accruals
Total Financial Resources
Provided
EXHIBIT B
Page 2 of 4
(Based Upon Percent Of Total Financial Resources Provided)
F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. F.Y.
1979 1980 1981 1982 1983 1984 1985
Actual Actual Actual Actual Actual Approp. Approp.
48.85 51.10 54.05 50.91 52.58 51.40 50.07
10.34 10.97 10.03 9.18 6.66 6.83 7.48
18.18 19.06 19.75 22.47 23.06 25.03 26.91
.98 1.08 1.08 .95 .79 .79 .82
1.24 1.25 .85 .64 .43 .35 .25
1.60 1.59 1.60 1.42 1.22 1.09 1.09
2.56 2.54 2.54 2.27 1.95 1.68 1.67
2.96 3.34 2.88 2.88 1.85 1.36 1.42
4.09 3.90 4.04 3.80 4.14 2.89 2.99
2.92 2.62 2.52 2.66 2.82 3.47 3.96
2.23
. 99
. 96
2,51
2.99
1.23
1.26
1.58
2.68
1.30
.81
1.64
- 0- -0- -o-
100.41 104.51 105.77
(7.13) (9.72) (9.53)
(.69) (.89) (1.60)
(.07) (.07) (.09)
(.13) (.50) (.32)
2.88 3.11 .07 .09
1.12 1.04 .92 1.06
.59 1.17 1.04 .65
1.78 1.87 2.24 1.90
-0- .59 -0- -0-
103.55 103.28 99.16 100.36
(7.54)
(1.63)
(.08)
(.39)
(7.34) (6.39) (8.04)
(1.46) (.99) (.58)
(.42) (.12) (.18)
(.34) (.25) (.19)
(8.02) (11.18) (11.54) (9.64) (9.56) (7.75) (8.99)
.74 .80 .89 .90
.40 .45 .54 .53
2.08 2.02 2.76 2.59
.65 .78 .91 1.00
.07 -0- .11 .02
- 0- -0- -0- -0-
3.94 4.05 5.21 5.04
.95 1.04 1.09
.55 .56 .62
2.58 2.39 2.43
1.00 1.00 1.18
.05 .07 .08
-0- 2.73 2.71
5.13 7.79 8.11
96.33 97.38 99.44 98.95 98.85 99.20 99.48
2.84 2.19 1.26 .73
.83 .43 (.70) .32
100.00 100.00 100.00 100.00
Source: State of Minnesota
As excerpted and formatted by VRT 8 CO.
.91 .52 .46
.24 .28 .06
100.00
100.00 100.00
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981
and then restored in F.Y. 1982 - $232,499,300.
STATE OF MINNESOTA - GENERAL FUND
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS
FINANCIAL RESOURCES APPLIED TO /FOR
STATE GOVERNMENT:
EXPENDITURES OF NON- DEDICATED
REVENUE:
STATE DEPARTMENTS (Legislative,
Constitutional Officers, Courts,
Administration and Agencies)
TRANSPORTATION /SEMI -STATE
HEALTH, WELFARE AND CORRECTIONS:
Department of Public Welfare
Department of Economic Security
Department of Corrections
Department of Health
Other
STATE EDUCATION:
Department of Education
Coordinating Board
State University Board
Community Colleges Board
University of Minnesota
Other
RETIREMENT:
State Legislators, Judges and
Constitutional Officers
Other Retirement
OTHER STATE:
Short -Term Borrowing Costs
All Other - Net
Total
EXPENDITURES OF DEDICATED REVENUE
TRANSFERS TO OTHER FUNDS
Total Financial Resources
Applied To /For
State Government
(Based Upon Percent Of Total Flna
F.Y. F.Y. F.Y. F.Y.
1979 1980 1981 1982
Actual Actual Actual Actual
EXHIBIT B
Page 3 of 4
ncial Resources Provid
F.Y. F.Y.
1983 1984
Actual Approp.
ed)
F.Y.
1985
Approp.
6.22 7.37 6.68 5.56 4.91 6.03 6.87
.71 1.19 1.82 1.41 1.57 1.74 1.65
13.73 15.71 18.40 17.87 16.69 14.82 16.18
.38 .64 .82 .71 .34 2.95 .82
1.47 1.65 1.72 1.62 1.57 1.60 1.54
.58 .66 .72 .61 .53 .49 .49
.05 .06 .06 .06 .05 .09 .05
.51 .63 .65 .60 .51 .50 .46
1.03 1.14 1.22 1.06 .87 1.12 1.24
2.08 2.20 2.18 2.35 2.22 2.10 2.06
.93 1.03 1.01 1.14 1.03 1.03 1.04
5.90 6.40 6.24 6.38 5.83 5.86 5.95
.04 .04 .04 .04 .03 .03 .04
.05 .03 .08 .03 .08 .06 .09
.04 .04 .04 .15 .13 .13 .08
-0- -0- .16 .87 1.91 .50 .24
.01 (.02) .06 .04 .01 .02 (.29)
33.73 38.77 41.90 40.50 38.28 39.07 38.51
3.94 4.05 5.21 5.04 5.05 7.78 8.10
5.40 5.09 3.79 4.28 3.27 2.80 5.03
43.07 47.91 50.90 49.82 46.60 49.65 51.64
Source: State of Minnesota
As excerpted and formatted by VRT & CO.
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981
and then restored in F.Y. 1982 - $232,499,300.
a
EDUCATION RETIREMENT:
Teachers Retirement Association 1.81 2.04 2.21 1.96 1.24 1.71 1.79
Teachers /Cities 1st Class .42 .48 .49 .45 .32 .36 .37
Teachers Social Security 1.28 1.44 1.34 1.69 1.57 1.60 1.68
Total Education Retirement 3.51 3.96 4.04 4.10 3.13 3.67 3.84
LOCAL GOVERNMENT AID (Counties,
Cities and Townships Only) 6.09 6.72 6.61 5.19 5.36 5.39 5.31
PROPERTY TAX AIDS:
Homestead Credits 7.09 7.19 10.38 11.16 8.01 10.12 9.91
Agricultural Credits (Local
School Districts Only) 1.05 1.08 1.11 2.00 1.45 1.90 1.90
Other Property Tax Aids -0- -0- -0- .34 .31 .37 .05
Total Property Tax Aids 8.14 8.27 11.49 13.50 9.77 12.39 11.86
SPECIAL RETIREMENT AIDS:
Minneapolis Pensions -0- .03 .14 .10 .12 .13 .14
Local Police /Fire Amortization -0- -0- .05 .17 .15 .13 .13
OTHER LOCAL GOVERNMENT:
STATE OF MINNESOTA - GENERAL FUND
EXHIBIT B
Page 4 of 4
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS
(Based Upon Percent Of Total Financial Resources Provided)
F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. F.Y.
1979 1980 1981 1982 1983 1984 1985
Actual Actual Actual Actual Actual Approp. Approp.
FINANICAL RESOURCES APPLIED TO /FOR
LOCAL GOVERNMENT:
EDUCATION AIDS:
Foundation Aid 18.64 18.87 13.13 19.17 9.45 11.39 11.10
Transportation Aid 2.41 2.58 2.84 3.13 1.73 1.68 1.64
Special and Compensatory Aid 2.33 2.58 2.48 2.79 1.85 2.50 2.58
Vocational Education Aid 2.98 3.17 2.95 3.47 2.64 2.61 2.56
Other Local Education Aids .46 .63 .62 .77 .57 .75 .86
Budget Reduction and
Funding Shifts -0- -0- 6.66 -0- -0- -0- -0-
Total Education Aids 26.82 27.83 28.68 29.33 16.24 18.93 18.74
Mining Appt. (Direct Pay) 1.46 1.67 1.67 1.70 1.44 1.29 1.00
Police and Fire Aid .47 .52 .57 .55 .51 .45 .46
Other Local Aid .51 .66 .48 .31 .35 .33 .34
Total Financial Resources
Applied To /For Local
Government 47.00 49.66 53.73 54.95 37.07 42.71 41.82
Source: State of Minnesota
As excerpted and formatted by VRT 8 CO.
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981
`- and then restored in F.Y. 1982 - $232,499,300.
STATE OF MINNESOTA - GENERAL FUND
EXHIBIT C
Page 1 of 2
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS
(Based Upon Percent Of Total Financial Resources Applied)
F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. F.Y.
1979 1980 1981 1982 1983 1984 1985
Actual Actual Actual Actual Actual Approp. Approp.
FINANCIAL RESOURCES APPLIED TO /FOR
STATE GOVERNMENT:
EXPENDITURES OF NON- DEDICATED
REVENUE:
STATE DEPARTMENTS (Legislative,
Constitutional Officers, Courts,
Administration and Agencies) 6.43 7.10 6.06 5.09 5.79 6.27 7.05
TRANSPORTATION /SEMI -STATE .73 1.14 1.65 1.29 1.85 1.81 1.69
HEALTH, WELFARE AND CORRECTIONS:
Department of Public Welfare 14.21 15.10 16.70 16.35 19.69 15.42 16.61
Department of Economic Security .39 .61 .74 .65 .40 3.07 .83
Department of Corrections 1.52 1.59 1.56 1.48 1.85 1.67 1.58
Department of Health .62 .63 .64 .56 .62 .51 .49
Other .05 .05 .05 .05 .06 .09 .05
STATE EDUCATION:
Department of Education .53 .60 .60 .55 .60 .53 .48
Coordinating Board 1.07 1.10 1.10 .97 1.03 1.17 1.28
State University Board 2.15 2.11 1.99 2.15 2.64 2.18 2.12
Community Colleges Board .96 .99 .92 1.04 1.21 1.08 1.07
University of Minnesota 6.12 6.15 5.66 5.84 6.89 6.10 6.11
Other .04 .04 .04 .04 .03 .03 .04
RETIREMENT:
State Legislators, Judges and
Constitutional Officers .05 .03 .07 .03 .09 .06 .09
Other Retirement .04 .04 .04 .14 .16 .14 .09
OTHER STATE:
Short -Term Borrowing Costs -0- -0- .15 .79 2.26 .52 .25
All Other - Net -0- (.02) .06 .04 .01 .02 (.29)
Total 34.91 37.26 38.03 37.06 45.18 40.67 39.54
EXPENDITURES OF DEDICATED REVENUE 4.08 3.89 4.73 4.61 5.96 8.10 8.32
TRANSFERS TO OTHER FUNDS 5.59 4.90 3.44 3.92 3.86 2.91 5.16
Total Financial Resources
Applied To /For State
State Government 44.58 46.05 46.20 45.59 55.00 51.68 53.02
Source: State of Minnesota
As excerpted and formatted by VRT 8 CO.
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981
and then restored in F.Y. 1982 - $232,499,300.
lissw
STATE OF MINNESOTA - GENERAL FUND
EXHIBIT C
Page 2 of 2
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS
(Based Upon Percent Of Total Financial Resources Applied)
F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. F.Y.
1979 1980 1981 1982 1983 1984 1985
Actual Actual Actual Actual Actual Approp. Approp.
FINANICAL RESOURCES APPLIED TO /FOR
LOCAL GOVERNMENT:
EDUCATION AIDS:
Foundation Aid 19.29 18.14 11.92 17.54 11.15 11.85 11.40
Transportation Aid 2.49 2.48 2.58 2.86 2.04 1.75 1.68
Special and Compensatory Aid 2.41 2.48 2.25 2.55 2.18 2.60 2.65
Vocational Education Aid 3.09 3.05 2.67 3.17 3.12 2.72 2.62
." Other Local Education Aids .47 .60 .57 .70 .67 .78 .88
Budget Reduction and
Funding Shifts -0- -0- 6.04 -0- -0- -0- -0-
Total Education Aids 27.75 26.75 26.03 26.82 19.16 19.70 19.23
EDUCATION RETIREMENT:
Teachers Retirement Association 1.88 1.96 2.01 1.79 1.46 1.78 1.84
Teachers /Cities 1st Class .43 .46 .44 .42 .38 .38 .38
Teachers Social Security 1.33 1.38 1.21 1.55 1.85 1.66 1.72
Total Education Retirement 3.64 3.80 3.66 3.76 3.69 3.82 3.94
LOCAL GOVERNMENT AID (Counties,
... Cities and Townships Only) 6.30 6.46 6.00 4.75 6.32 5.61 5.46
PROPERTY TAX AIDS:
Homestead Credits 7.34 6.91 9.42 10.21 9.45 10.53 10.17
Agricultural Credits (Local
School Districts Only) 1.08 1.04 1.01 1.83 1.71 1.98 1.95
Other Property Tax Aids -0- -0- -0- .31 .37 .38 .05
Total Property Tax Aids 8.42 7.95 10.43 12.35 11.53 12.89 12.17
.- SPECIAL RETIREMENT AIDS:
Minneapolis Pensions -0- .03 .12 .09 .14 .14 .14
Local Police /Fire Amortization -0- -0- .04 .15 .18 .14 .13
OTHER LOCAL GOVERNMENT:
Mining Appt. (Direct Pay) 1.51 1.60 1.52 1.57 1.70 1.35 1.03
Police and Fire Aid .49 .50 .53 .50 .61 .46 .48
Other Local Aid .53 .65 .44 .29 .41 .34 .35
Total Financial Resources
Applied To /For Local
Government 48.64 47.74 48.77 50.28 43.74 44.45 42.93
Source: State of Minnesota
As excerpted and formatted by VRT F. CO.
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981
and then restored in F.Y. 1982 - $232,499,300.
STATE OF MINNESOTA - GENERAL FUND
EXHIBIT D
Page 1 of 5
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
(All Amounts in 1,000 of Dollars)
1981 -83 BIENNIUM
(July 1, 1981 - June 30, 1983)
1/81
Recommended
Budget
Actual
Change/
Difference
FINANCIAL RESOURCES PROVIDED:
Revenue:
Non - Dedicated:
Revenue $ 9,062,937 $ 8,584,204 $ (478,733)
Revenue Refunds (765,418) (796,845) (31,427)
Dedicated Revenue 350,576 422,491 71,915
Total Revenue - Net 8,648,095 8,209,850 (438,245)
Transfers From Other Funds 55,164 68,235 13,071
Prior Period Adjustments /Accruals 25,000 23,152 (1,848)
Total Financial Resources
Provided 8,728,259 8,301,237 (427,022)
FINANCIAL RESOURCES APPLIED TO /FOR:
State Government:
Expenditures:
Non - Dedicated Revenue
Dedicated Revenue
Transfers To Other Funds
Total State Government
Local Government
Local Taxpayers
Total Financial Resources
Applied
3,282,904
350, 576
345,245
3,978,725
4,445,923
316,094
8,740,742
3,264,799
419,019
311,040
3,994,858
3,776,641
223,615
(18,105)
68,443
(34,205)
16,133
(669,282)
(92,479)
7,995,114 (745,628)
EXCESS (DEFICIENCY) (12,483) 306,123 $ 318,606
FUND BALANCE (DEFICIT) - July 1 19,710 (234,409)
FUND BALANCE (DEFICIT) - June 30 $ 7,227 $ 71,714
Source: State of Minnesota
As excerpted and formatted by VRT & CO.
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids
rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300.
STATE OF MINNESOTA - GENERAL FUND
EXHIBIT D
Page 2 of 5
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
(All Amounts in 1,000 of Dollars)
1981 -83 BIENNIUM
(July 1, 1981 - June 30, 1983)
1/81
Recommended Change/
REVENUE Budget Actual Difference
NON- DEDICATED REVENUE:
Individual Income Taxes $ 4,737,525 $ 4,299,360 $ (438,165)
Corporate Income Taxes 784,023 651,732 (132,291)
.„N General Sales Taxes 1,772,020 1,891,205 119,185
Bank Excise 98,542 71,769 (26,773)
Inheritance, Estate and Gift 40,487 43,910 3,423
Liquor, Wine and Beer 119,895 108,806 (11,089)
Cigarette and Tobacco Products 185,860 174,350 (11,510)
Iron Ore and Taconite 217,866 193,574 (24,292)
Gross Earnings Taxes 343,219 330,357 (12,862)
VENN Motor Vehicle Excise /Recycle 241,448 228,122 (13,326)
Care and Hospital Department
Earnings 207,580 249,152 41,572
Other Departmental Earnings 103,013 89,495 (13,518)
Investment Income 41,001 74,723 33,722
Other Non - Dedicated Revenue 170,458 151,743 (18,715)
Local Pension Receipts -0- 25,906 25,906
.- Total Non - Dedicated Revenue 9,062,937 8,584,204 (478,733)
VENN
Corporate Income Taxes (61,500) (127,378) (65,878)
General Sales Taxes (5,435) (21,870) (16,435)
Other (6,608) (30,210) (23,602)
Total Non - Dedicated
Revenue Refunds (765,418) (796,845) (31,427)
NON - DEDICATED REVENUE REFUNDS:
Individual Income Taxes (691,875) (617,387) 74,488
Immo
DEDICATED REVENUE:
State University Board
State Community College System
University of Minnesota
Public Welfare
Other
Total Dedicated Revenue
64,341 76,880 12,539
36,248 44,921 8,673
188,460 214,592 26,132
61,470 83,193 21,723
57 2,905 2,848
350,576 422,491 71,915
Total Revenue - Net $ 8,648,095
VENN Source: State of Minnesota
VENN
As excerpted and formatted by VRT & CO.
$ 8,209,850 $ (438,245)
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids
rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300.
STATE OF MINNESOTA - GENERAL FUND
EXHIBIT D
Page 3 of 5
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
(All Amounts in 1,000 of Dollars)
1981 -83 BIENNIUM
(July 1, 1981 - June 30, 1983)
1/81
Recommended
Budget
Actual
Change/
Difference
FINANCIAL RESOURCES APPLIED TO /FOR
STATE GOVERNMENT:
EXPENDITURES OF NON - DEDICATED
REVENUE:
STATE DEPARTMENTS (Legislative,
Constitutional Officers, Courts,
Administration and Agencies) $ 585,809 $ 432,884 $ (152,925)
TRANSPORTATION /SEMI -STATE 67,541 124,166 56,625
HEALTH, WELFARE AND CORRECTIONS:
Department of Public Welfare 1,317,106 1,431,740 114,634
Department of Economic Security 52,957 42,590 (10,367)
Department of Corrections 132,493 132,175 (318)
Department of Health 50,633 47,138 (3,495)
Other 15,357 4,594 (10,763)
STATE EDUCATION:
Department of Education 53,539 45,660 (7,879)
Coordinating Board 95,294 79,999 (15,295)
State University Board 167,924 189,630 21,706
Community Colleges Board 80,948 89,570 8,622
University of Minnesota 482,829 505,368 22,539
Other 3,491 2,821 (670)
RETIREMENT:
State Legislators, Judges and
Constitutional Officers 5,231 4,749 (482)
Other Retirement 14,260 11,669 (2,591)
OTHER STATE:
Short -Term Borrowing Costs -0- 117,861 117,861
Salary Supplement 188,000 -0- (188,000)
Cancellation Adjustments (65,000) -0- 65,000
All Other - Net 34,492 2,185 (32,307)
Total 3,282,904 3,264,799 (18,105)
EXPENDITURES OF DEDICATED REVENUE 350,576 419,019 68,443
TRANSFERS TO OTHER FUNDS 345,245 311,040 (34,205)
Total Financial Resources
Applied To /For
State Government
$ 3,978,725
Source: State of Minnesota
As excerpted and formatted by VRT & CO.
$ 3,994,858 $ 16,133
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids
rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300.
IMP
STATE OF MINNESOTA - GENERAL FUND
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
(All Amounts in 1,000 of Dollars)
FINANCIAL RESOURCES APPLIED TO /FOR
LOCAL GOVERNMENT:
EDUCATION AIDS:
EXHIBIT D
Page 4 of 5
1981 -83 BIENNIUM
(July 1, 1981 - June 30, 1983)
1/81
Recommended
Budget
Actual
Change/
Difference
- Foundation Aid $ 1,493,142 $ 1,164,554 $ (328,588)
Transportation Aid 258,305 198,334 (59,971)
Special and Compensatory Aid 209,102 190,231 (18,871)
Vocational Education Aid 286,557 251,720 (34,837)
Other Local Education Aids 55,889 55,159 (730)
Budget Reduction and
Funding Shifts -0- -0- -0-
Total Education Aids 2,302,995 1,859,998 (442,997)
Vow
WIMP
EDUCATION RETIREMENT:
Teachers Retirement Association 174,736 130,942 (43,794)
Teachers /Cities 1st Class 35,236 31,914 (3,322)
Teachers Social Security 132,548 134,987 2,439
Total Education Retirement 342,520 297,843 (44,677)
LOCAL GOVERNMENT AID (Counties,
Cities and Townships Only) 473,640 437,966 (35,674)
PROPERTY TAX AIDS:
Homestead Credits 908,000 788,293 (119,707)
Agricultural Credits (Local
School Districts Only) 148,005 141,902 (6,103)
Other Property Tax Aids 26,520 26,969 449
Total Property Tax Aids 1,082,525 957,164 (125,361)
SPECIAL RETIREMENT AIDS:
Minneapolis Pensions
Local Police /Fire Amortization
OTHER LOCAL GOVERNMENT:
Mining Appt. (Direct Pay)
Police and Fire Aid
Other Local Aid
Total Financial Resources
Applied To /For Local
Government
13,283
13,056
113,155
48,773
55,976
$ 4,445,923
Source: State of Minnesota
As excerpted and formatted by VRT & CO.
9,104
13,073
129,825
44, 090
27,578
(4,179)
17
16,670
(4,683)
(28,398)
$ 3,776,641 $ (669,282)
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids
rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300.
Viwo
STATE OF MINNESOTA - GENERAL FUND
EXHIBIT D
Page 5 of 5
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
(All Amounts in 1,000 of Dollars)
1981 -83 BIENNIUM
(July 1, 1981 - June 30, 1983)
1/81
Recommended Change/
Budget Actual Difference
TRANSFERS FROM OTHER FUNDS:
Public Welfare $ 27,882 $ 25,781 $ (2,101)
Other 27,282 22,361 (4,921)
Budget Reduction Transfers -0- 20,093 20,093
Total Transfers From
Other Funds $ 55,164 $ 68,235 $ 13,071
TRANSFERS TO OTHER FUNDS:
Debt Service
Taconite Env. Pro. Fund
N.E. Econ. Prot. Fund
Housing Finance
All Other
Total Transfers To
Other Funds
$ 237,596
35,509
25, 762
22, 255
24,1 23
$ 345,245
$ 221,972
31,505
12,050
19,087
26,426
$ (15,624)
(4,004)
(13,712)
(3,168)
2,303
311,040 $ (34,205)
FINANCIAL RESOURCES APPLIED TO /FOR
LOCAL TAXPAYERS:
Property Tax Refunds $ 69,250 $ 68,576 $ (674)
Low Income Credits 27,644 -0- (27,644)
Renter Credits 95,500 92,575 (2,925)
Senior Citizen and Disabled Credits 123,700 62,464 (61,236)
Total Financial Resources
Applied To /For Local
Taxpayers $ 316,094 $ 223,615 $ (92,479)
Source: State of Minnesota
As excerpted and formatted by VRT & CO.
Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids
rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300.
W
1- O
CO —
2 tD
X 0)
W 10
0
STATE OF MINNESOTA - GENERAL FUND
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
L
L
40
O
0
w
O
0
O
O
(All Amounts in
m
_ 0'
V CO
} U
— IO
C L
tD
— O
m
CO Q
M et C
CO \ O
Q
1981 -83 Biennium
Oft
E
5
C
C —
m -
- 10
}
1 •-•
0%
n
rn
FINANCIAL RESOURCES PROVIDED:
O
— 05 N
CO• •
sO
— rn
— M 0
N — N
O Os 0
!K
OD N 0 0
Os — N
0 o r-
0 u'1 —
O
n Os Os
0 'O M
• • •
M n
v N v
(11 — 0 M N
O s' CT in M Lfs
N CO sr CO N
%0 N rn CO M CV 0 OD
4(5 n s! N VD 04
144. ••
NI Ul st
st N rn
N
Ps Co 'O
M — n
Os sr 111
N u1 0
o N p1
ik o5 v
H
s{ —
n 0 0%
CO O M
Gib 11.
— In 0
IN. CO N
N r M
n••
H
sO
0 40 1
n
N u'1
O
10.168.236
rn
O
8,301,237
8,728,259
6,915,661
0 N
— 0
IO U
5 L
L 5
4- U V01
01 N Q m
Z C N
4 3 4- —
4. C 10
CD 0
V 0 c m 4 C
7 C > 4- 5 C V
} C co < -
0 5 5 V i- IL O 4-- L
Do > > 40 ~ L m 0 o_
7 I CC C4 -+ '� d
> Z 0 R •O
C) L L
1r I- O-
FINANCIAL RESOURCES APPLIED TO /FOR:
0 s! rn
CO O M
O N CD
N Os N
M CO .-
0% n M
• • •
CO ^ O
N n
I's. 0 M 0 401 n
— N et O 0 n
0 0 M M rn
corn -4Orn
OM LA M a CO •-• N
U1 s!
I11
irs Os
•
rn rn
as rn 0 et
n 0 0
sr N CO
sO st M
• • •
I,. rn N
111 'O
st 0
• • •
-
Os
N
co sr LA O 10 40
n N
rn ^ N
M M
N •� O
st M n
1+1
— N N
0, its N n Os 0
N O t11 O 111 •O
co In sf n s'
N M M Os sr M
r+1 M sr
c0 a 40
411 M IO
0 0 'O
Cis N 0
n M M
N
M
M
O
LL1
ON
rn
n
of N
0
M
0
4- L
C 5 —
O
m N . m >
3 V L IX 5
C C > L
> O W O 10 O I
0 5 U — Li_ •
V > L } } I-
ca 1- —
m m} CO C C1 C ^' 0
m m H I-
LU
O — W V N — O_ 0
0+ m L Q 0 O 0 0 O Q W
L 0 •- — m I- CD I- I-
C O m N — 0 Q
4) Z 0 C G0 10 .� J
4- X (0 O O u) CO vs
4- W F- J J WW 0
N
W LL
0
rn
C)
0
st
H
44
FUND BALANCE (DEFICIT) - June 30
been adjusted for aids rescinded In F.Y. 1981 and then restored In F.Y. 1982 - $232,499,300.
m
40
r
v
0
4-
N
0
• 7
O c
0 W
•0 1
}
K
a
L
0
4) O
} (0
}
E
O O
0 `- J
O 'o N
0 40 Os
C —
}
Z C
G O as
Ls c0
49
4-- X
MI
u}i < •
W
m
L m
O 0
In z
limor
t.
Vow
In
W
~ O E m
CO N 7 i-
= m C —
W 10 m
O. — 0
N
z
z
W
8
u-
CC
J
w
w
z
w
_ 1
O
N
W
Z
X
W
O
w
1-
a
V)
N
UMW
EXCERPTS OF "FUND BALANCE ANALYSIS"
m
0
C
IO
0
ul
CO ¢
1
M d' C
o
CO CO 0
E
Y ¢
E
c
0
D3
M
m
Ch
L
0
0
0
w
O
O
O
(All Amounts
n t000tDOtNU.N010 Ot▪ CDtoO%0
CA tO t0 NtOOtM O MN toOMtoO
• • • • •
O� ^Otet O^ vr4 ON 0 tO—' -r )0
^ ^ M^ M N "NO Ch.- ^ M O
0000'000oto0 CD u1 a0
000t0MOtt0I`N0 OCTetC 1
CA rs UN O et ONNMO U1 .-sr MO
1
ran.= N000 ^OtO tDou .-
�ntpOM ^. ^NM .ON
u_■ N
w
_
UN 1` M r` U1 111 Ch U1 U1 N MN U1 OD
N CO in O ^N0)
• • • • • • • • • • • • • •
Ch • „- 0 C^y OD Ch tO ^M U1 NMCV O
tD
N
00
et
sr
03
•
N
U1
mD
CD m1 0 VD .- O ul r t 1 N uu 0' N st C 0
M I. N r. 00 M to m1.- ^ et r- f. Ch
0'• - '-•= to OD et M 0 OD Oh O et.-to et
Ch to Ch Ps et ONOtMN et O in U101 OD
N MD OD MN N ^ U1
O
D)
0
0
0
0
0
L 4 -
0 _
O • - E
0
C
m
U
'0 MMM ^00 0 t0 MM t0 U100 OD
N 0 0 •- — ,-- .- Ch CO CD ch
• • • • • • • • • • • •
M OM et O� ^NOr a t M et M
u1 M CD 04 u10'OOt CO OM ^OD
NNN et OD Ch t0 t0 ^st CO^ 0 U1
U100U1etODCOONet U•00v
N et N 00 O T U1 r M .'- r` M •- O CD
n on Ot a^ O N M N N O a b
r•
w
Ch.-CA N N et tON ls'D tO ^CO^
040.00 ID et ^t0 0 Mtn N.-0 co
Ors O U1 et N U 1 Mr-r- I. et O%N 1
I` U104 et N O U1 U1 et 1` U1 r� .- - O1
t40PM ^ ^.^- ANN. Ps -- OtIDI�^
M
M
t0
N
r`
Ot
N
0
O
Ot
et
OD
N
Ps
0 0 M 0
00M CO
U1 N. V N
et Ot U1 CV
M v ^ N.•
Ot
t0
M
Ch
ul
tb
•
Ps OD CD CD U1
Or- r-^ et
• M OD 01 O
U s is .- o to
^NNM CA
to ^ N
▪ SwF
tO CO 0% 0%
Ot t0 in 00
01 CO't0
N In
t0
co• in nv
O M'0 0'
U1 N sr it
U 1 t0 U1 OD
VD OD YN
D .. Y
in
0'
•
et
U1
•D
O
OD
O
N
Ps Ch I` t0
O t0 N 10 sr
Ore; er n1 er.
et M ^ M et
OD r.
ft
r- ▪ 0 UN 1\ t0
O 0• 04.- N
Ch M 1` 'Cr Ch
et0'COMa
0% re: M U1 tD
• N.- M Ch
Ch
a
Or- N M U1
OD CV Ch Ch CD
O Ch U1
MD ▪ et NT m1
n et N O 1
n n Ch ^ N
ON1s. -et
0t0 M U1 OO
•- OD CD O r`
et sr t0N Ul
• N a
n t t0 O0 .-- CD
t0MOOt0 1
'010 N OD N 1
et ^mD et 'O
CO 0
LCI ∎00 O1 M
to
N
•
Ot
O
N
O
Dp
O
CO
to
O
N
tot
O
N
Na'
Ot
O
O
ft
w
r`
0
•
N
a
0:
t0
r-
un
O
U1
M
U1
Ch
M
O
N
M
1l
t0
0
•
n
N
U1
Ch
O
O
et
t0
CO
w
CO
U3
Q
8
O
VD
w
been adjusted for aids rescinded in F.Y. 1981 and then restored In F.Y. 1982 - $232,499,300.
0
t0
m
•0
0
}
N
• U
7
0 v
U w
b 1
7 I- }
`t- CC c
O) >
c 0 0 L
7 7 m
c c c •0 >
L 0 0 0 0
I1) w 0 0 E ui 0 I-
4- 0
i- Q• Q' 0 } C —
e- 7 C U) 0 0 N 17 m 0 > 4- L 0
0 0 0) 7 0 0 0 > CL 0 0 0 0
CD LL 0 }--- 0 10 O t0 N a Z } 4■ J
0 v a 0 L 0 C > U W U1 U 0 10 C1 a 1 0 c N
CD U) C Q' 10 7 L m U) — W 0 UI — O 0)+- N m 0 C tD
X 0 O L O O ,-.0.043 �4-0 cc X 0 17 L 0 0 0 +- m 0 0 Ch
W •• co X 0 01- U) 0 0 m W CL p0 co X p0 co — 0 2 N 7 C .-
Z O~ I- foul 0 } co U C X- O m— 0 0 I O~ I- m 9 CO O C • 0 0 C 0 O c > W co } V 001-X0 4-- 0 0 0 0 W E t0 0 •• >-U C U 0 0 0. t0
W > 0 I- ut C 1- 43 W} v C O UM 1 > 0 0 I- Z W} >-Z 0 0 tr w L
O.• W 0 0 W 0 1- 0 — m 0 U— W 0 0 O —} 0 < 0 0 .-
d• C U VI V 0300.1- E C o C — d • C U U) — Z VI — • - L — — 0 CO
— C m 0 C 0 C— U) t0 }— 0 0 10 — C 0 10 W L C 0 ID ¢ 10 4) m X Ot
0 -- 0 0 C t0 C— 0 0 0 L 0— } 0 -- +- > 0 w .--
W — t0 0 0 — t0 C — _ — (0 } I UI 0 W — 10 0 W > >.— 4- 4- 0 m
I- 00v)-030 L c -Dacca F 1-0(1)(m 1- cc— 4-0 1 0 I- } to •
<74- 00 4-0430'000000 ¢ 7 +- c 0— 3 to ¢ )`
0 0 t0— X} 4- L W> C00 EZd 0-0 t0— 000 U) 0 •
•■ L O W— L 0 0 40 } -- L CI W L O L L_
O > O L L O L U) L 0 L 0 L— 0> O L L 1-000—L0
W— 0. 0 Y 0 7 co C U) 0 0 0 m 0 m co W— a 0 0 ¢ 4- } > — 0� m
(0 0 L C C L 0 0) 0 0 +- L to L> t 0 0 'C L C.0 0 10 t0 — .0.c — 0
I C O m 10 C -- L L 0 1 0 -- +- C} 0 1 c 0 0} —}} C 74- 0 L m
1- 0003-- I0 —C910 0 -0J z — 0 (D 0 0v)v)00_ 03
O 0 0 • 0
Z Z 0 N Z
t 0
W -. C
ti .
- O E 0 .c
CO 01 7 4- U
X 0) C L
W 10 0
a m L
in
CO <
1 4-
M et C
001 \ Q
v <
V)
1-
Z
W
p
Z 8
0 O
J N
a
0C 0)
w r
Z J
w <
o Z
1
w
H Si
N J
W <
Z CO
i 9
0
u- w
O =
w w
1- 0
<
t~ F
a
OC
W
U
X
W
E
7
c
C
0
m
M
LCO
01
10 -
0
0
O
O
O
O
(All Amounts in
0
C)
m
L
0
lot
0
7
4-
< 4-
v C
7
E
m
CD C
10
0
FINANCIAL RESOURCES APPLIED TO /FOR
STATE GOVERNMENT:
1001 er N Mere 01 et O 1001 et
U1 r- OD 00 OD M1 NMetU1r--
• • • • • • • • • • • • •
-CO CD U1 M ODO -1-0101
U1 ml .- -erCV U1
Al
Or- NONN10 U1- 0010N0
10 01 10 0 - 01 s• sr r-- 10 0% er er
O N Minis-WO er N M N MN
UU11r PsCA u1 et et N• -0001
VD.- Ul -- e -N•-t0
w
- Ul
et 10
u1 se
CO M O I
N 01 0 01
et CO M n
Ps O r
- M 4-
IA
O sr OCDet001 NU1MUlr-o% - rte
- OD re U1 N O1 O 1s 0 01 1D 10e- N -
. • • • • • • • • • • • • •
1001 OD 01 es' 1D0 et 10 NO et 01 01 CD
N00 'eh -
et 10 00 U10er 001000D 0101 U1
0 10 et 011s M 01 10 01 M N 1D N et 10 1c 0
0- NUl - -U1 (0010111MOD n10 O0
. I 1
■ Na - NN1.:e1. U10,0,0'.u•1N
sr-- r` OON
MN Met Met et r` 00700 •- - 1 1
et .-. u1 -
ee
CCOO O - 0 N. 10 00 U1 Al 0 Al 00
in 4- 1010101x01 1p M N 00 sr C4 er-
• • • • • • • • • • • • • • •
CD e- �.M --001 0110OetON a0 Ch
N er
Tr Ch
000 0 M
N 0%% N
r- 0 M
N et
0 O M
et 0001
0 1
0 COD M
M
Ul N •-
Ul
11.1 01
• ee • Ch •
01 01 0
M 00
Tr Ch
- -
N et M
M
et N 0
10 et u1
•
Ps 01 N
01- 101- MM 1- 01 et er to 01- -O 00N et 10 111
C) et O U101M U1 Al 01 N er N01 0110 0001 0 Iffier
001 - 01 er 1D Al U1 N0101 OD et NN CD CD et 0• UlN
U1r r- N NO U1 M U11- O N M Ul et 0 OO IA sr N Out
0110 M u1 MUl - u1011000 a) •- 1 0010 M N MM
.- M
w
01N MM O et OD 101D et N010 U1.- O N
01■ CD NUlN•- 10 MN 01 M- NO 00 -
000 - 10 111 er 01 r- 0110 et 0 CO UlOD 10 et
U\ et 0 0 10 1ft Al sr O P N 01'N U1 -
0 O 00 ul .- er et 0 Ul n Al
sr.- 4- - sr
M
CO 001 100
U1 M 10
0 0 10
01 N 0
t`
011.1
N
been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300.
C
0
4-
10
U
• 7
0 0
U w
<I 1
W Ds
0. I- 4- < C E
Z ui •• - 0 0 +- �>. C
W 4- to 0 L C 0 C L
W> 7. 0 (00 0 O U) W 7 E 0 >
CC - 0 U) - w 0 U) U) 4- Z O C 0 0
4- 0 0 1- - to C 0 0 V) U) U) W U) L 4- CD
0 10 - 0 m 0 C L 10 0)L 0 4- > 0 0 4-
W- . U W W 3 0- 0 0 10 4- 0 0 0 C W cc> 1@0 -
1- N U) C F- +- - L O O 7 0 0 4' 0 E 10
<- L m< U E U L 4- 10 0 U) '..1 - 0) E -0 L U
O C)0 CI- - 0 04- 10 0 0 w C • 0 10 0 0
— ID 0<v)0 — C L— 0O m 0 C ••w —a ut W V1 — 0 10 w- J
W'w' 0 7 c0i 00 m v L >-O)- L 4- 0 c� <Z cc 00 N
0 CXZO-W0S W 0 4 - 0 0- C L 004- 00 (0 i- U) C CO
I no 1ow< m -- 4- 0 E I- < ID -Ii cu) 0 0 01
ZH Cr) �w4.w •• w U) -•4- 10 C 0 0 1 0 - c -
O Z- c\ W 0 0 0 0 Z 0 rn L 00 - 0 0 m- c W et w L C 0
ZW (0 OZZ 0 C 00 I0- L O.0 1 0W 0 0 0
X c- 0<4- 4- 4- 4- 4- - > >. -4- - E n- - 1 U. X 4- C
La. I- 0 4- - W C C C c I- C 4- - >.4- 0) 7 4- •• L 7 4- L 10 w 1• CO \ 0. 10
0X6-MI-J0000 < m 10 0 4-- •. 0 4- m w O N 10 0 4- 00 4-0 4-1-
< 4- L< w E E E E E C - U) )- - O I- I•- - t 0 0 I- O 0 .- a
v) 74- 1 -34- 4- 4- 4- 0 O J
4- - C L Z 4- < 1 >+ -4- 1- N0 I- 0 CO
W W 4- in ce L L L L L 0 L 0 m 0 L W 0 U) L F 4- L m 0 W I- m X 01
CO 0 - - i0 10 10 10 m W 10 L t > 0 X 4- C 0 to L 10 0 OC 4- 0 -
0 4- C0. S O. 0. 00.L 0. 0 10 EEE -.c W 10 0t 0- C- 0 V) 10
1-w (0-0)4- 00004-W 0 0 4- 0 + S 4- 0 4- Z L 10 0- 1- d' 4- (0
-1- c EZ_10000O1 -000)0 O - v) OWV)v)U< -w tn< >-
0< O0« < 1- 1 0U- •
W (0 I- = Lai U) 0 0 W Z w
W WI- L }
0 0
N Z
Ln
W 0
••I■ v
I- 0 • C
O)
CO E 0 L
} U
Z - 0) - (0
X 0) c - !Q
W (0 C L
0_ 0)
0
1-
z
w
i O ut
- L
v'• LL 0)
J N —
< —
• N 0
w
Z J
w
LLJ
1-- • 2
o -1
w ¢
r•. Z CO
Z pp
• Z
LL LL
O
w LL
< 0
1- cn
• 1-
0
w
X
w
Immr
(All Amounts In 1,000 of
1981 -83 Biennium
v
CO
a
0
0
0
0
L. C
O
CO E
<
FINANICAL RESOURCES APPLIED TO /FOR
LOCAL GOVERNMENT:
leek
V M M CO a
CO 0% CO M 111
• • u1 v CO
• M Q
let
in u1 o u1 - a n - v N u1 0 a O% v a0 0
o• CO CO a ^ N - ^ r r ^ 0 M O� N n O
N • �O • CO • O• %O • N aD •
0 R a • • • M
M
M^
N N N N M N N u1 N • 0%
a
N
M
N
U at (0 M N N. M N - • CO M �D CT 0 r- et
0 N N M
of N 00 M M M CO r a 0 N ^ M r N r- 0 r (O 0
^ r M r CT I 0% O N tp a) - N N CO N n 0 •t N N CT 1
O
M CO CO N • 1 of • n n 40 • a CO M O CV M .- �O (O v %O N
-
•or %O u1 (O CO r-. M kO co a • o� N M •- ^ ^ v M CT CO
^ N N U ^ ^ M u1 O ^ N N U
-- ^ •
w w >:
LL
c
bet
0)
• - N N %O ^ er - (0 M a 0 ▪ - M - ▪ ▪ N • OT co • (O • ▪ M O M 0 LCI t-
0 N O^ M N 0 et CO 0 In ^ %O V1 R^ r %O r-
e() O 0
• • • • • • • • • • • • • • }
N 0.: O� N CT u1 O� M n 0.:
.y. •••• ^ ▪ ^ v 0% O ui ut
✓ v v v v v v v ... v v •-. v ^ v v L
c
0)
_ 4-
a ^ 0 ON CO N ct r M c0 M N O' a a M in O Op
111 M M N u1 0h ^ CO V c0 0% O O '0 0 n N 0% r v la
in M N r .- o�
CT 0% O'. CO O� N O� o� ^ .- O CO O u1 �O C
i N
✓ CO I 0 •1 � 0 CT O a n n OD ••-'• (o r- o� (41 o� v NI
V) _
(0 T CT N ill 1 • M M M N O co et N ^ N V' N ^ CO
K;
w
>-
u_
c
'G • O M M a Ok 00 N o� O O M N N N • M (O m
^ u'1 (O M (p Op CD u1 N O� n N o� O� O o� O a M • u1 r 0% In 0% r a0 ui 00 M N O� a0 ri o� .= O( ^
M M^ 0.7n
c,43
^ M N Q oh in N 0% - N N U
c0 m
L
0)
17
N V1 N r O( (f1 '0 t0 co 0 O O (11 O ((1 M (0 u1 M (0 M
a 0 0 u1 CO CT M M V N t} 0
0 N N O ul u1 n r-
• N O
• M ^ (l1 co a) r N V1 V\ �O 0 O M u1 N 0 ^ n O� O�
I L
M CO t0 u1 O N a u'1 N N M 00 • CO t0 N M M M 00 in u1
0
O� u1 0 0, u1 I O n M M v r 0 v N o ^^ ^ v ill v
• N N N M ^ M O� ^
0 ^ Q
17
N ^ Q 0)
(A 44 }
V)
7
0
c
c
0)
00 0'. (O M N O' r o'. a (0 O' n o n o v o 0 0 o
N n O% O ^ O% ^
10 r- CT M 00 O N ▪ N M �D 0 r to 0)
r r r a ^ of M O% M 00 N M CT 1 00 (0 M ap u1 a >
_ o CO
V' 1� M N a Ki u1 o a0 u1 I ern' ul ^ u1 r 0' %0 L
• 0 0, r^ M u1 a M O� n �O 0 n 00 ^( 1 ( 1
N
^ N N 0% ^ N < (D �O ^ u1
^ M
..▪ .
<
C
0
}
(0
V
• 7
O O
U w
•0 1
0 0 }
Vf - ' C
}
0. E
n • L
L C .1- < 0
N 0 C C V) L >
I V, in 0 U c
0) 4- 4- • C9
C
0 0 0 - -0 4- L 0 0
< C N 0 VI 0
4- - < 7 - >. C- C
C < O L O u) >. } C >.
V) 0 4- m 7 -• J • ^ VI X
I- • ¢ y, i- N ^ >. 0
0 C
L a.
VI L
0 0
L E O N 0 L f^
0 0 O 0 4- 0 0 C O
V) C< 0 N E I- 4- - 0 0 v N
N 0- C O +- i- U 0 VI } 0 >• - C< Z U V (0 V) C O
C C - 4- 0 - 1- C N 0) - O 0. - X } < O W 0) - - - 0) 0) O'.
< E 0 7 0 U X 0 N- 0 VI N- L 0~ (3.2 c ` CC 0 0 a 0) 0 C 0) a
V C O 7 - 0 •- 7 W LID 0 7 ,- C0130.- >• O w 0 W W L- C J X} C
O 0 v W 4- -0 CC - - - 13 2 - 0 L } L X 0_ \ > - < - 0. (0
(/) <- W 0 w 4-4- ()LULU 0< L -} La. W 0) 0 • LL L. L 4- L
0 } - 7 F- m O_ H O �o VI O (X ut Cl (a t - O 0 0
- C (0 C - 0) 'O - W CL' U N �( L - n - - - - n V 0) - LL 0 C▪ O
< 0 } 0) 0) 0 0 0 CC \ 10 0 ' 7 C] O 0) F- - - J n C V 0 \ 0 X CT
- L C 0 0! +- Vt (/t V) } W C I- 04- L 4- W 0 0 << N 04- 0 } 0 •
Z 4- 0 - 0 4 0 Z L L L 0 o>Q 0 4) - 0 CL 0 CC n (0 0 0. 0 J 0 I- 10
O VI -0 } L 0~ O L L L~ (,7 0 F- V) U O L. - J 0- J G 0 L~ V}) < >-
I- C C 0 0) 0 0) F- U U U 0 C 0 ••- L 0) < C CO -- 0) •
< 7 10 d) U L p < l0 (0 10 J W L U t - G 0 CC C L LL
O L n 0} 7 U 0 0 O) <(� } 0 O rn N} 0- O w- 0 4-
LL F- N> O m F- F- F- 0 0 0 2< 0 W X J 2 f 0. O 0
w w ...s 0. (n 0 L }
0 0
V) Z
E:
M
W
gimmir
2
w
F- O
CO ul
m
X O
W 10
0
Immor
EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS
L
W
0
0
w
0
O
O
O
(All Amounts in
m
01
r. C
17 t0
E m L
7 } O
— t0
C — ace.
C L
m
— o
m L
CEO Q
I }
M et C
0 \ 0
1981 -83 Biennium
t0
}
U
t
m
7
7
co
0
m
0
Cl
0
L 4-
a C
CO
m
0
tv
L
0
}
C
2
m
of
0
sue
TRANSFERS FROM OTHER FUNDS:
b—
to
M CO
• •
CO M
N N
COD CO
1 0 0 1
0 0
1 M n 1
W
M
co t0
n M 0 aL
1
0 N O
C4
1 N N N
W
bet
0 u et
0 tn CO
• • •
0 O�
O
COCO
O N
1 . t
0 n n O
t N N 1
W
M u7
CO 0 0
)13 O et O
111 N M 1
w
N
L
0
C
m
L
}
m 0
L tO 0
CO w 7
CO 3 L
7 0 •}
0 — 0 O)
> .0 L 17
Total Transfers From Other Funds
TRANSFERS TO OTHER FUNDS:
O M O n n
•-• O CO N n
O CD n CO
•• et U1 M M
�O et 111 0 0 0 CO
ON O 0 CO to M
n CO T N 0' et
is CO et t0 40 0 et
tL1 •- N •- u1 N
N
M
CO O M et u1
LC) N N N 111
• • • • •
V3 •-• M et Ot
01 U O n t0
n O to CO N
O� '41 0 0 et 1 1
•- N 04 40 0 0
N M— N 1 1
N
w
M On '0 N 'O
• u1 O N •
M et u1
t0 04 N 111 M
rn 0 )0 111
u1 tf1 n N
n to to N et 0 0
0 M N N N 1 1
W
M N 0 0
•- U N 111 O4
to N M 40 u1
Ot M O t0 CO 0 0
M — et N t 1
w
O
NO
NO
'0
O
(€1
W
N
v
w
L
0
L
L. 0
N 0
C • F
0 C to
7 V I- L 0 L
W 7 N 4- N
• O W 0 m 00
ti • 0 X t`
• L C 0
0 C a C 0 C 0
L m m
m O W F-
0 4- U 0) .0 > —
V) — W C }. 10
C — 0 L }
L U W 7 — 4- 0.
0 I- Z 2 G X 0
FINANCIAL RESOURCES APPLIED TO /FOR
to 0 N
CO M CO
u1 CO
� (T
n 0 0
N 1 CO n
. O
n 1 O •-
01 co -
N
O� Oo
W
• • •
M O)
t0 t!1 eT
n n 'o
tt1 1 111 et
C O O N N
40 1 ON t0
w
•-
4,0 0
n et CO to
O Ot N
� n M ••
0 et 0 0
U1 V 0 0
N 40 to n
O� n to M
t0 N O% N
H
U1 M CT O
CT N O' n
n N n co
O 0 CO
M
N
L
m
T
03
N 0.
+- N X
m 0
m I )- L = — N
0
0 0 L
0 0
} J
L L
0 i�
N N C CO
N O C O C
C
1- C
C N 17 0 -0
74- c .- 0 X} C
`t- — CO W m 0. t0
m O w L
X 0- N }
W G 0 X ON
d
~ g 21_ } I- Q MI m
T.
0 U 0 N
X < Y
I- L C L L LL
0 — 0 0
(< 0 3 C C U
O d J tY CO 7 4-
_1 0 0
and then restored in F.Y.
O
ON
•
U.
c
0
U
N
m
L
N
0
(0
L
0
w
0
m
}
N
7
(0
(0
m
a
m
t0
0
a
0
0
U
0 w
•6 1
1- 4-
C
> 0
E
.0 0T L
0
+-
CD
}
V) z