HomeMy WebLinkAboutFinancial Health Profile 1985-1989FINANCIAL HEALTH PROFILE
CITY OF LINO LAKES
Years Ended December 31
1985 through 1989
November 1990
INNEN
OINNEIN
MEM
ARNE H. CARLSON
STATE AUDITOR
STATE OF MINNESOTA
OFFICE OF THE STATE AUDITOR
SUITE 900
525 PARK STREET
SAINT PAUL 55103
MINNESOTA FINANCIAL HEALTH PROGRAM
- A Synopsis -
The problems which create fiscal difficulties seldom emerge
overnight; rather, they develop slowly, thus making potential
difficulties less obvious.
- Is Your City Heading For Financial Difficulty?
Municipal Finance Officers Association, 1978
296.255]
As we look into the 1990's, it is important to remember that cities and counties
in Minnesota faced a number of factors in the '80's which necessitated constant
monitoring of their financial situations by elected officials and community
residents. High inflation gave way to lower inflation. Intergovernmental
revenues for cities (funds from the federal, state and county governments)
continued the decline that started in the early '80's. Federal revenue sharing
was discontinued in 1986.
These trends will continue to affect Minnesota cities and counties through the
decade of the '90's.
In addition to factors that influence the state as a whole, regional influences
have taken their toll. While the 7- county metro area, which includes
Minneapolis and St. Paul, has remained strong, the mining- and farm- dependent
areas continue to feel the stress associated with declining market values,
increasing unemployment and greater needs for welfare, health and social service
programs.
The Office of State Auditor designed the Minnesota Financial Health Program
(MFHP) in 1980 to assist city and county government officials and community
residents in monitoring statewide and regional fiscal stress influences.
The MFHP currently includes all 87 Minnesota counties and 190 cities with
populations of 2,500 or more as of the 1980 census. These cities and counties
prepare annual financial statements in conformity with Generally Accepted
Accounting Principles (GAAP) and use the Uniform Chart of Accounts, developed by
the Office of State Auditor.
Five major fiscal trends have been identified in this program. By analyzing key
financial indicators for five -year periods, it is possible to establish trends
and patterns. It is from these statistics that interpretations of each local
unit's financial health can be determined.
AN EQUAL OPPORTUNITY EMPLOYER
The five major trends and example indicators measured by this program are:
A. Economic Vitality
1. Population: Is there an increase or decrease in population?
2. Real estate: Is the taxable valuation of real estate growing too
slowly?
3. Retail sales: Does the growth or decline in the number of
businesses and retail sales reflect an overall economic recession
or an erosion of local economic vitality?
4. Social welfare: Is unemployment placing greater demands on health,
welfare, and social service programs?
B. Revenue Trends
1. Levy limit: Is the actual current levy rate at or approaching the
legal levy limit?
2. Earnings on investments: Is the percent of revenues derived from
earnings on investments changing?
3. Tax collection rate: Is the trend in property tax collection rates
declining?
4. Revenue /expenditure comparisons: Is there a consistent pattern of
revenue shortfalls?
C. Expenditure Trends
1. Expenditures: Are the overall expenditures or expenditures by
function in line with the current rate of inflation?
2. Per capita expenditures: Are the municipal expenditures per capita
growing at a faster rate than the change in population?
3. Interest and fiscal charges: Is the cost for interest and fiscal
charges escalating as a percent of total expenditures?
D. Future Solvency
1. Debt: Is future financial flexibility being lost due to a growing
debt burden?
2. Bond rating: Is there a change in the bond rating?
3. Debt service payments: Are debt service payments becoming a larger
percentage of total revenues?
4. Fund balance: Is there a decline in the general fund balance?
E. Management Practices
1. Auditor's opinion: Is there a consistent failure to obtain an
unqualified opinion on financial statements from independent
auditors?
2. Municipal employees: Is the number of municipal employees
consistent with current population trends?
3. Fringe benefits: Will growth in fringe benefits and employer -paid
contributions place undue demands on future revenues?
4. Municipal enterprises: Are the municipal enterprises incurring
unplanned for losses or gains?
The MFHP was developed as an index of economic indicators to help elected
municipal officials determine fiscal trends. Identifying a negative trend does
not automatically spell fiscal decay. Rather, the answers to these and other
questions tell municipalities whether or not a sound fiscal course lies ahead.
5/90
MINNESOTA FINANCIAL HEALTH PROFILE
1985 THROUGH 1989
TABLE OF CONTENTS
Page
Graphs
Indicated Market Value 1 - 1
Net Property Taxes Collected 1 - 1
Governmental Revenues: Trend, 1985 -1989 1 - 2
Governmental Current Expenditures: Trend, 1985 -1989 1 - 2
Profile
Indicator 1: Change in Population 2 - 1
Indicator 2: Change in Property Values 2 - 1
Indicator 3: Trend in Building Permits 2 - 1
Indicator 4: Trend in Retail Sales Activity 2 - 2
Indicator 5: Trend in Mandated County Welfare Services 2 - 2
Indicator 6: Trend in Consumer Price Index 2 - 2
Indicator 7: Trend in Revenue Sources 2 - 3
Indicator 8: Change in Property Tax Levy 2 - 4
-- Indicator 9: Trend in Property Tax Collection 2 - 4
Indicator 10: Trend in Earnings on Investments (Governmental Funds)2 - 4
Indicator 11: Trend in Expenditures by Function 2 - 5
Indicator 12: Trend in Expenditures by Function (Per Capita) . . . 2 - 6
Indicator 13: Budget to Actual Revenues 2 - 7
Indicator 14: Budget to Actual Expenditures 2 - 7
Indicator 15: Trend in Outstanding Bonded Indebtedness 2 - 8
"- Indicator 16: Current or Change in Bond Rating 2 - 8
Indicator 17: Trend in Current Debt Service Costs (Governmental
Funds) 2 - 8
-- Indicator 18: Trend in Governmental Fund Liabilities 2 - 8
Indicator 19: Change in Fund Balances (Unreserved, Undesignated) . 2 - 9
Indicator 20: Opinion on Financial Statements 2 - 9
Indicator 21: Trend in Number of Employees Compared to Population
(Governmental Funds) 2 - 10
Indicator 22: Trend in Compensation and Employer Paid Fringe
Benefits (Governmental Funds) 2 - 10
Indicator 23: Profit or Loss in Enterprises 2 - 10
Data Base: Content of Indicators for Financial Health Profiles 3 - 1
Appendices
Appendix A - Statewide and Seminar Analysis
Appendix B - Analysis by Class of County
4 -1
5 -1
Millions
$250 -/
$225 -4'
$200 -4/
$175 -'/
$150 �� /
$125
$100
$75-1
$50-''
$25 -,/,1
$0
LINO LAKES
Indicated Market Value
1985 1986 1987 1988 1989
Year
LINO LAKES
Net Property Taxes Collected
Thousands
$1,000 (/
$900
$800
$700
$600
$500
$400
$300
$200
$100
$o
1
1
1
1
1
1985 1986 1987 1988 1989
Year
LINO LAKES
Revenues
Millions
$4.0 -1
$3.5
$3.0-
$2.5-1
$2.01
$1.5 -
$1.0
$0.5
$0.0
1985 1986 1987 1988 1989
Year
Local Government Aid NI Other Intergov. Rev.
All Other Revenues
Thousands
$700
$600 1
$500
$400
$300
$200
$100
$0
LINO LAKES
Current Expenditures
1985
1986
1987
Year
1988
1989
i.= General Government Police
IM Fire
RE Street $ Highways
MINNESOTA FINANCIAL HEALTH PROGRAM
OFFICE OF THE STATE AUDITOR
(612) 296 -2551
ECONOMIC VITALITY
1. INDICATOR: CHANGE IN POPULATION
Population
Percent Change
._ Number of Households
Percent Change
1985
CITY: LINO LAKES
COUNTY: ANOKA
10/04/90
METRO
AVERAGE
5 YEAR 5 YEAR
1986 1987 1988 1989 % CHANGE % CHANGE
6,320 6,766 7,110 7,600 7,600*
4.8% 7.1X 5.1% 6.9% 0.0% 20.3% 5.7%
1,839 1,974 2,112 2,276 2,276*
5.4% 7.3% 7.0% 7.8% 0.0% 23.8% 7.7%
2. INDICATOR: CHANGE IN PROPERTY VALUES
Indicated
.- Market Value
lalma
MINIM
METRO
AVERAGE
5 YEAR 5 YEAR
1985 1986 1987 1988 1989 % CHANGE % CHANGE
S 148,841,669 S 148,306,865 S 161,519,943 S 190,013,566 S 212,285,900
Percent Change 7.4%
-0.4% 8.9%
17.6% 11.7% 42.6% 27.1%
Assessed Valuation S 25,760,314 S 27,350,937 $ 29,997,115 S 33,682,122
Percent Change 5.3% 6.2% 9.7% 12.3X
Taxable Tax Capacity
Tax Increment District Captured
Assessed Valuation $
Percent Change
Tax Capacity
0 S 0 S
Sates Ratio 0.808
0 S 593,283
0.868 0.857
4,475,710
112,901
0.843 0.864
3. INDICATOR: TREND IN BUILDING PERMITS METRO
AVERAGE
5 YEAR 5 YEAR
1985 1986 1987 1988 1989 % CHANGE % CHANGE
Value of
Building Permits S 9,563,623 S 12,424,118 S 13,091,697 S 18,145,000 S 17,653,380
Percent Change 38.5% 29.9% 5.4% 38.6% -2.7% 84.6% 9.5%
Number of Building
Permits Issued
Percent Change
267 277 318 330 358
25.4%
3.7% 14.8%
3.8% 8.5% 34.1%
NOTE: Asterisks C * *, * * *. *%) on any page indicate that a percentage change was too large to be meaningful.
1 *) State Demographers 1988 Estimate, except were the 1989 population was furnished by the city.
2 - 1
OFFICE OF THE STATE AUDITOR
ECONOMIC VITALITY
4. INDICATOR: TREND IN RETAIL SALES ACTIVITY
Gross Retail Sales
Percent Change
Number of Businesses
Percent Change
1985
S 6,656,310 S
1986
6,861,008 S
32 36
-3.0% 12.5%
1987
6,326,814 S
-7.8%
40
1988
8,067,110 S
27.5%
45
12.5%
CITY: LINO LAKES
1989
5 YEAR
% CHANGE
5. INDICATOR: TREND IN MANDATED COUNTY WELFARE SERVICES
COUNTY WELFARE COSTS • 1985
TOTAL - Federal S 20,552,201
- State
- County
- Other
TOTAL WELFARE COSTS
Total County Welfare
per capita
Number of AFDC
Recipients in County
1986
S 24,885,811
18,394,329 18,208,263
7,895,246 7,879,318
3,490,375 5,602,313
50,332,151 56,575,705
S 233.48 S 258.07
AFDC Recipients as a Percent
of County Population
5,410 5,461
2.5% 2.5%
Unemployment Rate in County ** 5.0%
4.7%
1987
S 22,920,258
17,354,849
10,779,164
6,697,430
57,751,701
S 258.03
5,534
2.5%
4.7%
6. INDICATOR: TREND IN CONSUMER PRICE INDEX
1985 1986
Npis-$t. Paul CPI % Change * ** 3.8% 1.3%
Notes: t *) Source: State
The 1989 data
t• *] Source: State
t * * *] Source: U.S.
1987
3.0%
NA
NA
METRO
AVERAGE
5 YEAR
% CHANGE
METRO
AVERAGE
5 YEAR 5 TEAR
1988 1989 % CHANGE % CHANGE
S 30,263,979 S NA •
21,278,333 NA
11,157,590 NA
4,268,843 NA
66,968,745 NA
S 291.61
5,405
2.4%
3.7%
1988
5.0%
S
5,672 4.8%
2.5%
4.1%
5 YEAR
1989 % CHANGE
4.1% 14.0%
Department of Human Services. Welfare costs include both state and county payments.
is currently unavailable.
Department of Jobs and Training.
Department of Labor, All Urban Consumers - (CPI-U) 1982-84 • 100.
2 -2
1989
STATEWIDE
RATE
4.0%
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
REVENUE TRENDS
10/04/90
7. INDICATOR: TREND IN REVENUE SOURCES
GOVERNMENTAL FUNDS 1985 1986 1987 1988 1989
REVENUES AMOUNT X AMOUNT % AMOUNT % AMOUNT % AMOUNT %
Intergovernmental Revenues
federal - Revenue Sharing f 41,693 2.6% S 28,358 0.9% S 0 0.0% S 0 0.0% S 0 0.0%
- CDBG 59,989 3.7% 5,976 0.2% 25,093 0.8% 11,612 0.3% 21,150 0.4%
- All Other 1,625 0.1% 3,495 0.1% 1,455 0.0% 0 0.0% 0 0.0%
State - Local Gov't Aid 196,177 12.2% 219,728 6.7% 232,159 7.4% 232,157 6.8% 330,823 6.9%
- Homestead Credit 227,711 14.2% 251,102 7.6% 278,814 8.9% 292,306 8.5% 286,667 6.0%
- Taconite Aids 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%
- Highway 13,935 0.9% 13,935 0.4% 628,973 20.0% 13,935 0.4% 186,348 3.9%
- - All Other 18,753 1.2% 22,448 0.7% 34,522 1.1% 41,222 1.2% 64,397 1.3%
County 408 0.0% 0 0.0% 13,114 0.4% 0 0.0% 16,151 0.3%
Local 0 0.O% 0 0.0% 9.602 0.3% 0 0.0% 0 0.0%
Total Intergovernmental
Revenues 560,291 35.0% 545,042 16.5% 1,223,732 38.9% 591,232 17.3% 905,536 18.9%
Taxes 553,178 34.5% 616,869 18.7% 750,544 23.8% 905,825 26.5% 947,536 19.8%
Special Assessments 88,544 5.5% 1,697,950 51.6% 714,927 22.7% 1,218,455 35.6% 1,922,226 40.2%
Franchise Taxes 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%
Sates i Hotel /Motel Taxes 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%
Licenses and Permits 110,343 6.9% 137,879 4.2% 164,115 5.2% 229,511 6.7% 256,987 5.4%
Charges for Services 107,829 6.7% 63,649 1.9% 59,069 1.9% 110,227 3.2% 251,380 5.3%
Fines and Forfeits 68,492 4.3% 65,369 2.0% 68,448 2.2% 70,142 2.1% 73,614 1.5%
- Miscellaneous Revenues
Interest Earnings 53,501 3.3% 146,689 4.5% 108,098 3.4% 147,742 4.3% 369,971 7.7%
All Other Revenues 59.748 3.7% 20.104 0.6% 59.662 1.9% 146.906 4.3% 52.554 1.1%
Total Revenues 1,601,926 100.0% 3,293,551 100.0X 3,148,595 100.0% 3,420,040 100.0% 4,779,804 100.0%
Total Revenues Per Capita S 253.47
Annual Percentage Change Per Capita 7.5%
m 2211.2211 === = sss genes2 asemasaaz.: s =zes.
$ 486.78
92.0%
2 -3
S 442.84
-9.0%
S 450.01 S 628.92
1.6% 39.8%
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
REVENUE TRENDS
10/04/90
8. INDICATOR: CHANGE IN PROPERTY TAX LEVY
METRO
AVERAGE
5 YEAR 5 YEAR
1985 1986 1987 1988 1989 X CHANGE % CHANGE
Limited Levy 0 0 0 1,068,850 1,127,373 0.0%
Other Local Levy 775,011 835,502 990,011 78.029 19,501 -97.5%
Gross Property
Tax Levy [•I 775,011 835,502 990,011 1,146,879 1,146,874(•') 48.0%
Special Assessment S 168.651 S 140,653 S 369.014 $ 297,202 S 319,031 89.2%
Total Property Tax Levy,
Fiscal Disp. Levy and
Sp. Assessment Levy 943,662 976,155 1,359,025 1,444,081 1,465,905
ZZZZZ
Percent Change 7.7% 3.4% 39.2% 6.3% 1.5% 55.3% 23.5%
Levy Limit 0 0 0 1,068,850 1,127,373 0.0%
Limited Levy as a
Percent of Levy Limit 100.0% 100.0%
Fiscal Disparities
levy 118,308 128,758 167,822 208,528 250,613 111.8%
9. INDICATOR: TREND IN PROPERTY TAX COLLECTION
1985 1986 1987 1988 1989
Percent Collected 84.8%
79.5% 98.2%
10. INDICATOR: TREND IN EARNINGS ON INVESTMENTS
(GOVERNMENTAL FUNDS)
99.0% 97.7%
METRO
AVERAGE
5 YEAR 5 YEAR
1985 1986 1987 1988 1989 % CHANGE % CHANGE
Interest Income S 53,501 S 146,689 $ 108,098 S 147,742 S 369,971
Percent Change 1B.1% 174.2% -26.3% 36.7% 150.4% 591.5% 56.4%
Interest Income as a Percent
of Total Revenues 3.3% 4.5% 3.4% 4.3% 7.7%
Note: C) Property tax levy includes the fiscal disparities levy (Metro Area).
I' *] Includes Disparity Reduction Aid.
2 -4
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
EXPENDITURE TRENDS
- 11. INDICATOR: TREND IN EXPENDITURES BY FUNCTION
GOVERNMENTAL FUNDS
▪ CURRENT EXPENDITURES
MINN
General Government
Police
fire
Streets i Nighways
Refuse & Sanitation
Culture and Recreation
Urban Redevelopment 8 Mousing
Interest and Fiscal Charges
▪ Miscellaneous Expenditures
10/04/90
1985 1986 1987 1988 1989
AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT X
$ 304,553 25.8% S 363,256 24.5% $ 414,088 25.4% $ 601,341 33.2% S 652,341 28.7%
311,974 26.4% 324,523 21.9% 376,147 23.0% 413,194 22.8% 486,235 21.4%
75,386 6.4% 95,156 6.4% 107,520 6.6% 123,846 6.8% 179,710 7.9%
287,822 24.3% 344,767 23.3% 383,271 23.5% 263,129 14.5% 357,938 15.8%
0 0.0% 0 0.0% 0 0.0% 0 0.0%. 17,638 0.8%
69,678 5.9% 86,549 5.8% 82,117 5.0% 91,051 5.0X 134,653 5.9%
11,375 1.0% 4,130 0.3% 4,443 0.3% 13,970 0.8% 21,772 1.0%
79,479 6.7% 207,546 14.0% 186,361 11.4% 256,910 14.2% 369,884 16.3%
42.185 3.6% 54.969 3.7% 77.978 4.8% 45.778 2.5% 50.504 2.2%
Total Current Expenditures 1,182,452 100.0% 1,480,896 100.0% 1,631,925 100.0% 1,809,219 100.0% 2,270,675 100.0%
▪ Total Current Expenditures
Per Capita
Viww
Annual Percentage Change
Per Capita
SUMMARY OF EXPENDITURES
Total Current Expenditures
Total Capital Outlay
Debt Service Principal
Total Expenditures
____=====z r. =====s ==s =__ ===z ==z ==S. s==ass =zz=z= =sss= as=s ==
S 187.10 S 218.87 S 229.53 S 238.06 S 298.77
-11.4%
17.0%
4.9%
3.7%
1,182,452 84.3% 1,480,896 47.3% 1,631,925 38.2% 1,809,219 37.7%
219,719 15.7% 1,617,493 51.6% 2,091,085 49.0% 881,137 18.4%
0 0.0% 35.000 1.1% 544.820 12.8% 2.109.000 43.9%
1,402,171 100.0% 3,133,389 100.0% 4,267,830 100.0% 4,799,356 100.0%
=s=
25.5%
2,270,675 35.3%
4,027,331 62.5%
143.500 2.2%
6,441,506 100.0%
Total Expenditures Per Capita S 221.86
Annual Percentage Change
Per Capita -2.2%
S 463.11
108.7%
2 -5
S 600.26
29.6%
S 631.49
S.2%
S 847.57
34.2%
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
EXPENDITURE TRENDS
10/04/90
12. INDICATOR: TREND IN EXPENDITURES BY FUNCTION (PER CAPITA)
GOVERNMENTAL FUNDS
CURRENT EXPENDITURES 1985 1986 1987 1988 1989
(Per Capita) AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT %
General Government S 48.19 25.8% S 53.69 24.5% S 58.24 25.4% $ 79.12 33.2% S 85.83 28.7%
Police 49.36 26.4% 47.96 21.9% 52.90 23.0% 54.37 22.8% 63.98 21.4%
Fire 11.93 6.4% 14.06 6.4% 15.12 6.6% 16.30 6.8% 23.65 7.9%
Streets & Highways 45.54 24.3% 50.96 23.3% 53.91 23.5% 34.62 14.5% 47.10 15.8%
Refuse & Sanitation 0.00 0.0% 0.00 0.0% 0.00 0.0% 0.00 0.0%• 2.32 0.8%
Culture & Recreation 11.03 5.9% 12.79 5.8% 11.55 5.0% 11.98 5.0% 17.72 5.9%
Urban Redevelopment & Mousing 1.80 1.0% 0.61 0.3% 0.62 0.3% 1.84 0.8% 2.86 1.0%
Interest and Fiscal Charges 12.58 6.7% 30.67 14.0% 26.21 11.4% 33.80 14.2% 48.67 16.3%
Miscellaneous Expenditures 6.67 3.6% 8.12 3.7% 10.97 4.8% 6.02 2.5% 6.65 2.2% -
Total Current Expenditures 187.10 100.0% 218.87 100.0% 229.53 100.0% 238.06 100.0% 298.77 100.0%
= _______ _ =__ ______ _ =__=____== s c
Annual Percentage Change -11.4%
SUMMARY OF EXPENDITURES (Per Capita)
Total Current Expenditures 187.10 84.3%
Total Capital Outlay 34.77 15.7%
Debt Service Principal 0.00 0.0%
Total Expenditures 221.86 100.0%
!l==is=2=== L=====
Annual Percentage Change -2.2%
17.0% 4.9%
218.87 47.3%
239.06 51.6%
5.17 1.1%
463.11 100.0%
3.7% 25.5%
229.53 38.2% 238.06 37.7% 298.77 35.3%
294.10 49.0% 115.94 18.4% 529.91 62.5%
76.63 12.8% 277.50 43.9% 18.88 2.2%
600.26 100.0% 631.49 100.0% 847.57 100.0%
108.7% 29.6%
2 -6
_ ==■= == s = = = = = ■=■=a
5.2% 34.2%
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
REVENUE /EXPENDITURE COMPARISONS
13. INDICATOR: BUDGET TO ACTUAL REVENUES
GENERAL FUND:
Budgeted Revenues
Actual Revenues
Percent Over / -Under
_ SPECIAL REVENUE FUNDS:
Budgeted Revenues
Actual Revenues
Percent Over / -Under
1985
10/04/90
1986 1987 1988 1989
S 1,176,475 S 1,299,228 S 1,465,360 S 1,691,367 S 1,930,739
1,337,940 1,370,759 1,617,286 1,792,972 2,081,795
13.7% 5.5% 10.4% 6.0% 7.8%
$ 41,760 S 40,000 S
42,901 29,993
2.7% •25.0%
14. INDICATOR: BUDGET TO ACTUAL EXPENDITURES
1985
GENERAL FUND:
Budgeted Expenditures S 1,222,340 S 1,288,228 S 1,482,001 S 1,654,400 S 1,880,777
Actual Expenditures 1,146,135 1,377,263 1,519,189 1,590,902 1,896,204
0 S
0
0 S
0 0
1986 1987 1988 1989
Percent - Over /Under 6.2% -6.9% -2.5% 3.8% -0.8%
SPECIAL REVENUE FUNDS:
Budgeted Expenditures S 0 S 0 S 0 S 0 S 0
Actual Expenditures 0 0 0 0 0
Percent - Over /Under •
2 -7
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
FUTURE SOLVENCY
15. INDICATOR: TREND IN OUTSTANDING BONDED INDEBTEDNESS
10/04/90 _
METRO
AVERAGE
5 YEAR 5 YEAR -
1985 1986 1987 1988 1989 % CHANGE % CHANGE
General Obligation S 0 S 0$ 0 S 0$ 0 19.4%
Special Assessment 2,694,140 3,054,320 4,194,500 3,971,000 8,487,500 215.0% 9.5%
Tax Increment 0 0 0 0 0 69.4%
G.O. Revenue 0 0 0 0 0 .... 44.7%
Revenue 0 0 0 0 0 .... 115.7%
All Other 0 0 0 0 0 .... 1,106.9%
TOTAL BONDED DEBT 2,694,140 3,054,320 4,194,500 3,971,000 8,487,500 215.0% 46.1%
Per Capita 426.29 451.42 589.94 522.50 1,116.78
As a % of Assessed Value 10.5% 11.2% 14.0% 11.8% ....
As a % of Tax Capacity .... .... .... 189.6%
16. INDICATOR: CURRENT OR CHANGE IN BOND RATING
1985 1986 1987 1988 1989
RATING FIRM
Moody's A A Baal Baal Baa
Standard and Poor's
17. INDICATOR: TREND IN CURRENT DEBT SERVICE COSTS
(GOVERNMENTAL FUNDS)
5 YEAR
1985 1986 1987 1988 1989 % CHANGE % CHANGE
'Debt Service Payments S 194,299 S 357,366 S 731,181 S 2,365,910 S 513,384
Percent Change -0.5% 83.9% 104.6% 223.6% -78.3% 164.2% 17.6%
METRO
AVERAGE
5 YEAR
Debt Service as a Percent
of Total Revenues 12.1%
10.9% 23.2%
69.2% 10.7%
18. INDICATOR: TREND IN GOVERNMENTAL FUND LIABILITIES
METRO
AVERAGE
5 YEAR 5 YEAR
1985 1986 1987 1988 1989 % CHANGE % CHANGE
Total liabilities • S 2,791,579 $ 3,362,376 S 2,672,507 S 2,683,287 S 2,227,340
Percent Change 162.1% 20.4% -20.5% 0.4% -17.0% -20.2% -39.6%
Liabilities as a Percent
of Current Expenditures 236.1% 227.1% 163.8% 148.3% 98.1%
NOTE: 1) Due to a change in accounting principles beginning in 1988 the liabilities do not include special assessment
bonded debt.
2-8
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
FUTURE SOLVENCY
10/04/90
19. INDICATOR: CHANGE IN FUND BALANCES (UNRESERVED, UNDESIGNATED)
METRO
AVERAGE
5 YEAR 5 YEAR
1985 1986 1987 1988 1989 % CHANGE % CHANGE
General Fund S
Percent Change
% of Actual Expenditures
350,675 8
178.0%
30.6%
457,927 S
30.6%
33.2%
589,799 S
28.8%
38.8%
747,836 $
26.8%
47.0%
976,763
30.6% 178.5% •36.2%
51.5%
Special Revenue Funds S 0 S 0$ 0$ 0 S 0
Percent Change .... .... .... 32.0%
— % of Actual Expenditures
General Fund Balance as a % of
Total Current Expenditures 29.7%
30.9% 36.1%
MANAGEMENT PRACTICES
20. INDICATOR: OPINION ON FINANCIAL STATEMENTS
Auditor's Opinion
GFOA Certificate of Achievement
1985
41.3% 43.0%
1986 1987 1988 1989
QUALIFIED QUALIFIED QUALIFIED QUALIFIED QUALIFIED
2 -9
OFFICE OF THE STATE AUDITOR
CITY: LINO LAKES
MANAGEMENT PRACTICES
21. INDICATOR: TREND IN NUMBER OF EMPLOYEES COMPARED TO POPULATION
(GOVERNMENTAL FUNDS)
(As Reported by the city)
10/04/90
METRO
AVERAGE
5 YEAR 5 YEAR
1985 1986 1987 1988 1989 % CHANGE % CHANGE
Full -Time Employees 21 21 22 25 29 38.1% 5.9%
Employees per 1,000 Population 3.32 3.10 3.09 3.29 3.82 _
Part -Time Employees 49 11 16 8 12 -75.5% 17.1%
Employees per 1,000 Population 7.75 1.63 2.25 1.05 1.58
22. INDICATOR: TREND IN COMPENSATION AND EMPLOYER PAID FRINGE BENEFITS
(GOVERNMENTAL FUNDS)
(As Reported by the city)
5 YEAR
METRO
AVERAGE
5 YEAR
1985 1986 1987 1988 1989 X CHANGE % CHANGE
Total Payroll $ 638,083 $ 699,505 S 799,297 S 892,692 $ 1,008,572
Percent Change 34.4% 9.6% 14.3% 11.7% 13.0% 58.1% 38.4%
Employer Paid
fringe Benefits S 124,500 S 109,334 S 131,329 S 152,773 $ 165,858
Percent Change 38.3% -12.2% 20.1% 16.3% 8.6% 33.2% 17.5%
Fringe Benefits as
a Percent of Payroll
19.5% 15.6%
16.4%
23. INDICATOR: PROFIT OR -LOSS IN ENTERPRISES
1985
SEWER
Operating Revenues $ 39,282
Operating Expenses 53,947
Operating Income -14,665
Net Income -6,360
17.1% 16.4X
1986 1987 1988 1989
0..10 0060
S 71,844 S 86,804
72,404 107,143
-560 - 20,339
6,759 -9,683
WATER
Operating Revenues S 11,870 S 57,939 $ 78,350 S 56,235 S 94,784
Operating Expenses 19,709 82,311 117,368 52,128 112,176
Operating Income -7,839 - 24,372 - 39,018 4,107 - 17,392
Net Income -7,839 - 17,272 - 28,946 4,107 - 17,392
GAS
Operating Revenues S 285,691 S 212,084 S 195,695 S 223,170 S 263,149
Operating Expenses 259,140 228,407 198,064 215,351 253,853
Operating Income 26,551 - 16,323 -2,369 7,819 9,296
Net Income 24,473 - 18,418 302 6,368 8,592
2 - 10
DATABASE
CONTENT OF INDICATORS
FOR
FINANCIAL HEALTH PROFILES
AR'a: H. CARLSON
STATE AUDITOR
V"'
STATE OF MINNESOTA
OFFICE OF THE STATE AUDITOR
SUITE 400
525 PARK STREET
SAINT PAUL 55103
296-2551
DATA BASE
SOURCE AND CONTENT OF INDICATORS FOR FINANCIAL HEALTH PROFILES
NOTE: Unless otherwise indicated, the source of information shown on the
Financial Health Profile 1s the annual financial statement.
1. Population - Source: Minnesota State Demographer; estimate
2. Property Values
Source: Minnesota Department of Revenue. Data shown for the "payable"
year; e.g., 1987 value is payable in 1988. Indicated market value, taxable
tax capacity, assessed valuation and sales ratios are from the Department of
Revenue.
Note: Starting with taxes payable in 1989, taxable tax capacity replaces
assessed value and taxable value terminology. Tax capacity is approximately
12 percent of taxable value.
3. Building Permits
Source: Data provided by individual cities.
4. Retail Sales
Source: Minnesota Department of Revenue's Historical Retail Sales data on
"Gross Retail Sales,• showing both taxable and nontaxable sales. Number of
'— businesses equals the number of vendors who filed sales tax returns. Retail
Sales are not yet available from the Department of Revenue for 1989.
5. Trend in Mandated County Welfare Services
Source: Minnesota Department of Hunan Services, Financial Management
Division. Includes county and state payments for human services for the
entire county.
6. Consumer Price Index
Source: U.S. Department of Labor, Bureau of Labor Statistics
7. Revenue Sources
Types of revenue shown by source, such as Federal Grants, State Local
Government Aid, and property taxes.
3 -1
AN EQUAL OPPORTUNITY EMPLOYER
8. Property Tax Levy
Limited Levy:
Other Local Levy:
Property Tax Levy:
Special Assessments:
Levy Total:
Levy Limit:
Source: Department of Revenue
Total levy less limited levy
Total of limited levy plus other local
levy. Source: Department of Revenue
Source: Department of Revenue
The sum of the property tax levy and
special assessment levy.
Calculated by Department of Revenue
pursuant to levy limit law.
Fiscal Disparities Levy: Source: Department of Revenue
9. Property Tax Collection Rate
This is current -year data, showing the collection rate on the current
year tax levy. Does not reflect delinquent tax collections.
10. Earnings on Investments (Governmental Funds)
Interest income includes earnings on all governmental fund investments, such
as fund balance which may be temporarily invested. General fund, special
revenue funds and all other governmental funds are included.
11. Expenditures by Function
Types of expenditures shown by function, such as General Government, Police
and Fire.
Summary of Expenditures
Total current expenditures shown above do not include the following:
Capital outlay (as shown In the annual financial reports), debt
redemption (long term and. short term), and operating transfers out
(e.g., to special projects or for debt service).
Total Capital Outlay is the sum of annual capital outlay from all
governmental funds including capital outlay for general fund types of
• activities, and also capital outlay for enterprise fund activities where
those are financed by governmental funds.
Debt Service Principal 1s the Principal paid on long -term debt from
debt service funds. (Does not include enterprise fund payments.)
Total Expenditures Include current expenditures (as described above),
capital outlay, and debt service principal.
12. Expenditures by Function (Per Capita)
Expenditures shown in Indicator 11, divided by the population in Indicator 1
for each year.
13 Budget to Actual Revenues ) Source: Annual Financial Statement
14. Budget to Actual Expenditures )
Compares budget to actual figures for two fund types: general fund and
special revenue funds.
Not shown are debt service funds, capital projects funds, enterprise funds,
or fiduciary (trust and agency) funds which are not required to be compared
to budget by GAAP.
15. Outstanding Bonded Indebtedness
The outstanding principal portion of six types of bonded debt is shown. The
types are: (1) General obligation; (2) special assessment; (3) tax increment
financing; (4) general obligation revenue; (5) revenue, and (6) all others.
16. Bond Ratings
Source: Moody's and Standard and Poor's bond rating services. Note:
Cities are often rated only in years when the city markets an issue.
17. Current Debt Service Costs (Governmental Funds)
lnciudes the principal and interest paid during the year on long -term debt
by the governmental funds.
Total debt redemption
lus Interest and fiscal charges
18. Governmental Fund Liabilities
Total liabilities of the governmental fund types. Includes accounts
payable, outstanding principal of short term debt, certain long -term debt,
and other liabilities. Special Assessment bonded debt is not shown in
governmental fund liabilities beginning in 1988.
19. Fund Balances (Unreserved, Undesignated)
Source: Annual Financial Statement
20. Opinion on Financial Report and Certificate of Achievement
Unqualified opinion: In the auditor's professional opinion, the financial
statements conform to generally accepted accounting principles (GAAP).
Qualified opinion: In the auditor's opinion, there is a material departure
from generally accepted accounting principles in the financial statements.
A common example is general fixed assets, which may not be accounted for in
a manner prescribed by GAAP.
20. Opinion on Financial Report and Certificate of Achievement (Continued)
A "Certificate of Achievement" is awarded by the Government Finance Officers
Association to cities which exhibit excellence in financial reporting. This
is the highest form of recognition in the area of governmental financial
reporting, and its attainment represents a significant accomplishment by a
government and its management.
21. Number of Employees (Governmental Funds)
Source: Data provided by individual cities. Full -time generally includes
full -time only. Part -time includes part -time and part -time seasonal
workers.
22. Compensation and Employer -Paid Fringe Benefits (Governmental Funds)
Source: Reported by city personnel. Compensation covers governmental fund
employees. Also reported are fringe benefits including sick leave, vacation
leave; severance pay; employer contributions for retirement; employer
payments for health, life and disability insurance; benefits and insurance
premiums for unemployment compensation and workers compensation; the value
of past retirement benefits and any other benefits.
Some cities have estimated fringe benefits, while some provide actual
dollar amounts.
23. Enterprises - Profit or Loss
Includes operating revenues, operating expenses, operating income and net
income for enterprises such as water, sewer, and electric.
APPENDIX A
STATEWIDE ANALYSIS
NAME OF CITY
AFTON
ALBERT LEA
ALEXANDRIA
ANDOVER
ANOKA
APPLE VALLEY
ARDEN HILLS
AURORA
AUSTIN
BAXTER
BAYPORT
BELLE PLAINE
BEMIDJI
BENSON
BIG LAKE
BLAINE
BLOOMINGTON
BLUE EARTH
BRAINERD
BRECKENRIDGE
BROOKLYN CENTER
BROOKLYN PARK
BUFFALO
BURNSVILLE
CALEDONIA
CAMBRIDGE
CANNON FALLS
CHAMPLIN
CHANHASSEN
CHASKA
CHISHOLM
CIRCLE PINES
CLOQUET
COLD SPRING
COLUMBIA HEIGHTS
COON RAPIDS
CORCORAN
COTTAGE GROVE
CROOKSTON
CRYSTAL
DAYTON
DEEPHAVEN
DELANO
DETROIT LADS
DILWORTH
DULUTH
EAGAN
EAST BETHEL
EAST GRAND FORKS
EDEN PRAIRIE
EDINA
OFFICE OF THE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Revenues Per Capita
For the Year Ended December 31, 1989
SPECIAL LICENSES FEDERAL STATE
TAXES ASSESSMENTS & PERMITS GRANTS GRANTS
132.01 3.35 3.49 0.00 67.37
170.17 16.44 7.49 0.00 273.81
150.82 19.28 5.08 0.00 258.94
85.90 302.88 19.80 1.26 100.14
110.05 38.65 8.76 0.00 127.89
163.48 104.80 19.67 0.00 83.26
102.74 65.35 12.70 0.00 39.59
84.15 8.82 3.10 0.00 361.90
114.77 14.55 4.63 0.00 255.86
181.65 190.02 12.70 75.71 : 91.10
171.75 2.21 35.06 0.00 97.61
103.78 53.88 7.12 0.00 134.58
85.35 34.00 9.21 0.00 313.56
89.90 13.05 2.13 0.00 267.99
148.33 122.27 12.10 0.00 145.76
141.09 79.31 11.25 3.64 89.23
306.34 27.56 19.18 38.26 82.81
137.51 74.99 4.64 0.00 206.39
121.66 29.64 9.29 17.94 241.59
50.76 41.09 4.86 26.05 275.79
161.88 19.87 12.41 6.63 152.86
157.02 74.03 15.60 0.00 108.95
171.33 127.11 24.72 0.00 149.26
186.49 97.37 19.89 0.00 100.82
68.14 53.18 4.17 0.00 196.36
191.20 44.67 10.44 2.23 247.64
251.16 58.76 5.76 0.00 191.43
105.94 243.00 16.83 3.54 110.47
471.86 256.97 100.25 0.00 83.15
172.19 83.77 22.25 2.35 154.76
67.22 5.58 7.12 47.90 476.25 •99.34 66.60 9.11 6.67 101.37
158.37 "'\ 8.42 4.92 1.68 281.01
141.37 42.86 8.63 0.00 172.95
151.22 38.43 7.43 10.44 183.63
167.08 138.07 13.69 3.13 129.61
87.91 20.23 7.96 8.71 54.52
130.39 77.08 16.26 0.99 123.08
139.92 14.98 3.00 38.45 306.80
114.59 15.52 9.62 7.43 145.57
90.55 13.96 12.56 4.47 66.28
223.47 43.15 18.84 0.00 71.99
184.72 144.36 14.48 0.00 171.68
128.76 56.97 4.40 19.09 343.86
47.42 31.58 4.93 0.00 239.63
309.26 14.32 4.22 56.55 291.58
169.88 210.37 28.12 0.00 87.53
36.08 36.69 12.00 10.73 84.04
112.15 122.27 5.22 254.12 352.39
355.16 136.87 54.91 2.36 62.55
230.26 20.31 19.38 5.91 52.69
10/03/90
COUNTY
& LOCAL SERVICE FINES &
GRANTS CHARGES FORFEITS
0.00
9.67
3.15
1.49
6.09
7.80
3.77
2.85
6.69
0.00
0.00
0.00
0.00
0.00
0.00
4.31
2.08
67.02
10.16
15.16
0.00
12.45
0.00
5.43
0.29
0.00
11.71
8.04
4.54
2.44
7.72
2.48
4.42
0.00
15.37
37.31
6.50
. 5.24
0.69
0.68
2.35
0.05
3.66
3.24
0.00
9.86
5.87
0.00
5.19
0.85
2.17
3.67 2.85
28.51 4.40
22.00
6.16
24.33
61.31
17.65
5.33
7.99
0.00
23.82
14.88
23.57
18.40
19.34
53.18
41.77
14.18
17.22
30.18
40.70
9.87
51.42
22.52
31.23
16.93
36.44
107.37
44.09
62.50
42.72
35.86
41.18
37.04
28.83
18.22
4.85
61.92
35.03
24.91
2.09
35.55
90.62
35.37
30.44
41.86
46.46
2.23
83.14
69.02
20.61
7.18
3.94
11.51
5.15
3.03
3.94
2.30
4.47
5.92
3.72
13.08
6.22
16.94
6.68
9.93
3.40
3.52
6.40
9.48
6.03
6.99
4.08
3.90
7.43
8.00
5.87
2.97
2.85
2.50
5.27
232
5.39
6.69
5.65
6.71
5.79
7.16
7.13
4.13
10.08
0.00
9.00
8.51
9.90
4.91
3.60
4.39
6.18
10.15
ALL OTHER TOTAL
REVENUES REVENUES
23.49 236.23
92.56 603.05
95.98 562.42
104.05 625.61
48.08
40.88
41.96
20.76
140.15
60.34
589.21
30.66
74.19
120.30
81.54
53.41
247.04
81.07
49.79
119.34
70.95
91.31
111.15
101.85
375.38
486.35
286.79
490.86
546.95
615.98
925.58
348.63
552.97
518.00
546.29
442.09
774.97
589.21
500.81
569.62
474.78
475.26
641.99
538.45
54.09 411.37
94.11 614.64
185.17 748.43
110.54 711.60
167.52 1,131.35
236.40 739.51
38.11 695.13
48.38 375.10
34.40 536.73
76.67
115.93
47.53
51.87
38.88
71.63
62.97
13.89
67.29
142.03
89.66
36.38
72.42
127.93
23.21
55.79
104.57
101.11
4 - 2
484.91
557.96
560.28
249.26
459.65
617.66
388.44
210.29
470.42
751.55
690.34
398.89
809.97
681.07
208.57
994.66
792.46
462.59
10/03/90
NAME OF CITY
ELK RIVER
ELY
EVELETH
EXCELSIOR
FAIRMONT
FALCON HEIGHTS
FARIBAULT
FARMINGTON
FERGUS FALLS
FOREST LAKE
FRIDLEY
GILBERT
GLENCOE
GLENWOOD
GOLDEN VALLEY
GOODVIEW
GRAND RAPIDS
GRANITE FALLS
HAM LAKE
HASTINGS
HERMANTOWN
HIBBING
HOPKINS
HOYT LAKES
HUGO
HUTCHINSON
INDEPENDENCE
INTERNATIONAL FALLS
INVER GROVE HEIGHTS
JACKSON
JORDAN
KASSON
LA CRESCENT
LAKE CITY
LAKE ELMO
LAKEVILLE
LE SUEUR
LINO LAKES •
LITCHFIELD
LITTLE CANADA
LITTLE FALLS
LONG PRAIRIE
LUVERNE
MAHTOMEDI
MANKATO
MAPLE GROVE
MAPLEWOOD
MARSHALL
MEDINA
MELROSE
MENDOTA HEIGHTS
OFFICE OF THE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Revenues Per Capita
For the Year Ended December 31, 1989
TAXES
172.41
60.89
85.15
162.74
88.26
164.79
109.31
180.78
118.36
149.20
215.75
62.41
154.89
165.54
424.96
153.45
157.55
93.35
55.32
186.76
85.34
83.00
282.65
183.05
107.87
204.94
155.49
152.93
137.08
102.68
135.27
109.30
86.86
148.80
76.12
172.46
87.98
124.68
127.10
130.85
118.86
82.82
60.46
113.06
202.97
137.92
164.92
179.51
282.76
97.68
264.82
SPECIAL LICENSES FEDERAL STATE
ASSESSMENTS & PERMITS GRANTS GRANTS
100.69 20.99 0.00 169.58
0.00 4.97 0.00 427.80
1.70 3.62 0.79 420.77
21.25 20.32 7.77 133.27
46.17 7.58 78.87 262.74
10.94 5.89 0.00 94.45
47.14 11.32 17.17 263.44
121.06 19.07 0.00 159.07
32.19 4.00 60.74 261.46
27.49 20.30 2.56 X42.56
37.15 14.02 2.96 161.16
10.48 3.08 0.00 438.23
36.06 5.27 0.00 198.25
5.90 6.87 0.46 263.30
20.21 13.57 0.19 166.15
88.27 0.62 0.00 129.66
27.22 10.65 0.00 283.62
28.29 2.79 0.00 190.94
25.44 6.02 11.91 77.76
73.17 17.73 1.03 149.81
' 16.54 4.97 0.00 140.25
7.84 5.32 0.00 451.46
16.26 17.70 10.57 132.29
1.84 1.90 0.00 399.89
13.89 15.47 0.00 79.40
86.03 10.89 28.70 253.29
58.71 12.59 1.01 73.57
2.13 18.46 0.00 348.02
91.69 9.97 0.00 97.82
46.45 5.58 242.67 403.64
30.91 7.34 0.00 147.70
48.08 2.90 0.00 194.83
24.98 8.98 121.19 149.11
45.58 3.39 0.00 194.25
8.54 12.96 2.46 101.00
143.88 22.90 0.00 152.67
11.73 4.95 0.00 223.35
252.92 33.81 2.78 114.24
19.38 5.26 245.35 258.00
69.83 16.35 0.00 82.55
24.92 10.35 17.57 255.93
32.00 2.62 330.03 340.98
39.86 5.13 0.00 249.65
81.75 27.90 0.00 102.99
58.64 10.17 15.72 280.65
226.97 28.00 0.00 103.05
43.93 21.53 0.22 124.02
29.47 8.16 0.00 196.87
279.98 32.02 3.24 99.45
40.28 5.89 388.82 351.08
200.38 34.87 3.05 93.98
4 - 3
10/03/90
- COUNTY
& LOCAL SERVICE FINES & ALL OTHER TOTAL
GRANTS CHARGES FORFEITS REVENUES REVENUES
24.73 25.11 7.04 78.66 599.21
0.00 30.11 5.23 30.00 559.00
38.15 49.13 5.00 44.60 648.91
3.09 108.93 28.53 71.20 557.10
0.00 8.92 2.11 71.29 565.94
2.57 19.83 8.75 67.77 374.99
15.01 38.70 5.34 59.25 566.68
0.55 64.76 3.79 40.86 589.95
_. 4.90 22.46 6.83 79.62 590.57
32.28 3.84 8.06 71.23 457.51
5.26 5.41 8.22 83.37 533.30
0.26 28.01 2.76 42.34 587.57
0.00 3.26 3.66 51.08 452.46
0.00 28.97 8.77 52.52 532.33
5.12 48.95 10.12 208.34 897.61
-
0.00 0.69 5.69 41.11 419.49
4.37 78.45 13.21 123.04 698.11
0.00 13.11 3.03 57.45 388.96
9.97 0.27 5.35 29.40 221.44
7.45 24.37 4.23 45.33 509.88
0.00 0.00 2.36 75.64 325.10
1.03 25.94 2.08 19.84 596.50
0.29 22.86 13.47 69.86 565.95
25.34 107.69 1.64 71.19 792.55
0.90 25.80 6.09 47.09 296.52
25.44 75.55 3.98 70.99 759.82
21.64 11.33 27.12 23.22 384.69
8.21 22.59 15.07 118.08 685.49
0.00 90.74 7.50 82.30 517.12
4.81 14.97 3.70 175.50 1,000.00
- 0.00 50.02 4.01 38.77 414.03
2.57 13.88 3.83 67.68 443.08
9.30 18.15 6.98 27.03 452.59
3.38 27.03 4.65 145.39 572.47
- 2.85 0.72 2.98 10.32 217.96
5.66 90.70 3.51 80.82 672.60
0.93 70.07 2.25 49.96 451.22
• 2.13 33.08 9.69 55.60 628.92
1.17 34.56 4.66 45.17 740.66
6.32 8.53 4.42 97.37 416.23
5.98 14.33 5.68 70.21 523.83
- 0.35 16.08 4.30 55.08 864.26
0.12 35.04 2.57 92.80 485.64
0.00 49.95 4.02 99.83 479.49
9.15 23.25 5.20 62.58 668.32
- 0.00 29.05 5.03 111.73 641.75
12.94 49.64 4.01 86.25 507.47
21.97 38.99 6.93 125.29 607.20
0.00 193.76 21.60 216.32 1,129.13
-
0.00 17.75 2.83 136.62 1,040.94
0.00 37.61 7.12 54.18 696.01
NAME OF CITY
MINNEAPOLIS
MINNETONKA
MINNETRISTA
MONTEVIDEO
MONTGOMERY
MONTICELLO
MOORHEAD
MORA
MORRIS
MOUND
MOUNDS VIEW
MOUNTAIN IRON
NEW BRIGHTON
NEW HOPE
NEW PRAGUE
NEW ULM
NEWPORT
NORTH MANKATO
NORTH OAKS
NORTH ST. PAUL
NORTHFIELD
OAK PARK HEIGHTS
OAKDALE
OLIVIA
ORONO
ORTONVILLE
OSSEO
OWATONNA
PARK RAPIDS
PINE CITY
PIPESTONE
PLAINVIEW
PLYMOUTH
PRINCETON
PRIOR LAKE
PROCTOR
RAMSEY
RED WING .
REDWOOD FALLS
RICHFIELD
ROBBINSDALE
ROCHESTER
ROCKFORD
ROSEMOUNT
ROSEVILLE
SARTELL
SAUK CENTRE
SAUK RAPIDS
SAVAGE
SHAKOPEE
SHOREVIEW
OFFICE OF TEE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Revenues Per Capita
For the Year Ended December 31, 1989
SPECIAL LICENSES FEDERAL STATE
TAXES ASSESSMENTS & PERMITS GRANTS GRANTS
415.84
257.19
168.90
102.95
122.41
548.48
72.36
137.68
94.88
127.50
76.37
121.12
124.99
178.98
143.57
131.74
264.41
116.87
141.21
62.61
122.39
243.10
129.48
136.33
166.33
95.85
146.18
146.61
73.57
86.44
97.66
114.94
263.91
263.44
160.62
82.80
110.05
544.26
101.64
210.74
210.59
310.64
154.30
232.69
223.12
190.13
67.39
149.58
233.53
233.98
96.05
19.25
104.47
65.39
25.31
14.34
108.21
37.92
35.29
19.04
81.24
17.13
15.78
23.07
30.62
20.82
31.40
5.17
103.87
0.00
52.86
122.95
76.66
133.39
12.18
38.11
5.80
0.00
44.96
43.38
5.06
11.00
19.56
149.35
15.19
116.42
18.43
55.97
24.78
19.50
27.92
7.58
38.99
58.27
117.57
29.16
155.32
41.06
114.66
125.19
45.32
37.53
4 - 5
20.64 102.30 311.02
20.86 2.47 101.86
21.44 0.58 101.04
4.43 37.03 232.95
7.78 0.00 238.35
16.81 0.00 74.68
6.77 17.19 223.22
10.41 0.00 198.42
5.04 12.82 249.58
14.78 3.00 •93.58
16.40 0.15 92.15
1.99 0.00 258.13
11.27 0.17 104.44
6.74 8.16 146.48
6.80 0.00 193.41
4.39 0.00 316.31
8.68 0.00 136.21
5.76 0.00 207.85
27.42 0.00 18.78
7.86 0.00 112.60
9.44 2.05 152.08
5.38 0.00 54.14
23.85 0.00 105.49
2.47 0.00 217.16
20.40 0.55 90.50
2.30 0.00 286.10
6.44 9.41 92.24
10.88 35.03 282.86
6.53 11.25 288.52
8.77 -0.10 274.85
2.98 7.36 215.04
3.78 0.00 170.46
28.41 10.59 75.99
8.35 1.33 155.38
14.98 0.00 126.28
4.71 33.06 186.26
29.80 10.05 116.00
8.09 0.00 196.64
2.35 62.92 211.32
8.48 25.12 154.98
6.16 0.00 199.67
17.49 52.49 200.66
9.63 4.67 134.97
34.14 0.00 153.06
4.49 0.16 104.79
19.20 9.80 133.11
6.14 0.00 219.94
7.30 3.92 202.90
25.32 0.47 126.50
34.37 0.00 125.86
12.93 0.00 84.74
s
NNW
COUNTY
& LOCAL SERVICE FINES &
GRANTS CHARGES FORFEITS
18.55
3.61
0.00
1.81
0.00
1.26
3.44
1.20
0.00
6.78
3.60
0.00
1.76
29.01
0.77
7.41
0.00
0.15
2.35
1.41
1.29
1.58
2.25
0.00
2.77
8.87
• 9.04
16.98
0.00
0.00
-' 3.67
3.10
4.80
._ 0.00
0.00
0.00
4.65
7.90
5.42
10.31
17.57
8.21
0.00
0.00
0.50
1.50
1.71
9.44
-- 1.28
6.05
8.90
110.54
12.89
6.31
27.22
18.10
42.81
39.64
40.69
64.44
13.69
30.11
19.71
22.24
20.40
18.90
48.33
5.82
15.92
6.10
24.56
30.97
22.33
50.67
6.09
96.45
19.06
0.16
47.09
53.58
22.29
68.69
39.24
31.68
30.86
27.54
11.20
0.55
46.09
16.48
30.66
34.34
49.03
8.18
18.70
60.46
7.19
50.59
7.95
106.15
84.51
34.46
18.95
6.02
13.74
2.43
2.96
8.15
7.79
15.80
7.20
8.70
4.27
1.42
2.53
7.42
2.50
5.15
4.03
2.92
1.67
4.71
5.07
9.80
6.22
1.31
17.21
2.60
8.12
4.99
6.39
2.38
7.29
0.$5
8.42
6.37
4.55
4.51
2.89
6.00
3.17
6.43
12.67
5.58
5.75
5.82
3.37
4.31
5.64
4.93
5.47
5.50
2.54
4
ALL OTHER TOTAL
REVENUES REVENUES
142.12 1,159.22
181.64 690.99
27.55 404.96
34.48 468.62
38.70 442.63
129.69
67.45
35.94
31.73
71.46
103.82
40.76
170.44
93.80
18.64
88.43
67.39
44.50
19.77
26.43
82.22
82.64
103.38
50.09
67.16
48.91
91.60
108.58
103.06
70.22
54.25
42.60
145.51
76.84
91.23
19.84
71.37
54.43
62.19
67.70
68.00
181.46
28.53
150.70
83.43
93.50
37.56
41.67
88.43
112.23
71.71
- 6
930.09
475.79
475.43
484.73
420.73
343.99
458.90
460.92
521.61
405.42
633.16
491.70
497.86
217.30
293.05
528.45
495.64
554.75
425.64
499.48
469.49
363.19
697.97
586.28
469.92
467.94
394.23
718.67
557.76
541.63
360.81
401.32
888.21
484.98
542.34
556.59
864.55
404.29
712.68
509.48
614.05
430.04
542.34
712.33
647.83
348.87
10/03/90
OFFICE OF THE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Revenues Per Capita
For the Year Ended December 31, 1989
NAME OF CITY
SHOREWOOD
SILVER BAY
S LAYTON
SLEEPY EYE
SOUTH ST. PAUL
SPRING LAKE PARK
SPRING VALLEY
ST. ANTHONY
ST. CHARLES
ST. CLOUD
ST. JAMES
ST. JOSEPH
ST. LOUIS PARK
ST. PAUL
ST. PAUL PARK
ST. PETER
STAPLES
STEWARTVILLE
STILLWATER
THIEF RIVER FALLS
TWO HARBORS
VADNAIS HEIGHTS
VIRGINIA
WACONIA
WADENA
WAITE PARK
WARROAD
WASECA
WAYZATA
WELLS
WEST ST. PAUL
WHITE BEAR LAKE
WILLMAR
WINDOM
WINONA
WOODBURY
WORTHINGTON
METRO - AVERAGE
- MAXIMUM
- MINIMUM
NON -METRO - AVERAGE
- MAXIMUM
- MINIMUM
STATEWIDE - AVERAGE
- MAXIMUM
- MINIMUM
SPECIAL LICENSES FEDERAL STATE
TAXES ASSESSMENTS & PERMITS GRANTS GRANTS
219.65 163.99 40.66 0.00 70.51
83.95 0.00 2.98 0.00 394.14
119.25 21.24 2.77 0.00 263.63
82.74
213.78
82.01
104.52
176.13
133.94
222.87
106.62
27.97
239.36
311.00
78.28
79.51
78.05
76.34
200.49
116.18
66.57
148.96
177.84
327.63
78.73
167.00
65.79
88.95
458.40
52.45
152.39 o
98.13
83.87
100.09
190.74
169.66
139.53
244.07
471.86
36.08
171.04
548.48
27.97
222.50
548.48
27.97
4
10.86
29.29
24.03
18.30
7.64
37.94
40.98
19.27
33.92
40.20
45.91
118.34
3.90
79.08
25.65
53.09
27.51
3.24
56.79
15.27
131.90
14.29
83.16
10.18
25.60
25.85
9.94
43.43
70.35
71.03
55.15
22.11
335.34
35.45
66.61
335.34
0.00
38.16
190.02
0.00
58.21
335.34
0.00
- 7
12.29 0.00 278.81
7.41 14.53 214.11
11.79 1.74 98.73
2.85 157.37 348.73
9.47 2.92 105.16
4.42 0.00 161.70
15.70 12.79 224.77
2.22 0.00 199.21
10.53 6.27 177.83
24.57 6.85 144.51
16.70 80.71 312.30
12.01 0.00 145.81
8.40 0.00 240.58
4.18 0.00 251.88
4.36 194.51 262.80
10.28 0.00 153.82
6.73 35.05 246.45
3.35 0.13 293.32
24.90 0.00 68.76
7.24 0.00 632.37
21.69 0.00 147.47
2.71 75.86 179.02
8.53 11.68 122.99
1.90 476.78 257.58
7.00 0.00 192.60
31.12 3.38 86.66
2.34 20.03 486.02
13.50 0.30 156.72
15.79 0.00 95.44
6.00 0.00 220.04
1.46 0.00 196.50
8.63 7.64 262.87
27.23 0.00 86.69
4.07 15.13 376.17
18.85 ---1173V
100.25 102.30 312.30
3.49 0.00 18.78
8.25 28.90 257.61
24.72 476.78 632.37
0.62 -0.10 74.68
15.72 30.80 196.88
100.25 476.78 632.37
0.62 -0.10 18.78
Wow
COUNTY
& LOCAL SERVICE FINES &
GRANTS CHARGES FORFEITS
9.00 5.71 20.66
71.86 54.64 2.23
1.54 15.11 3.05
1.59 40.85 2.70
10.78
2.03
2.70
1.06
6.51
4.54
0.55
0.00
4.31
13.14
0.00
0.00
0.00
4.32
3.61
30.54
27.40
0.00
12.01
0.00
7.73
0.00
0.00
2.27
20.56
73.64
6.76
4.90
0.37
0.00
3.37
0.89
1.58
. .16
... 37.31
0.00
7.20
73.64
0.00
8.58
73.64
0.00
26.18
9.76
27.92
1.78
31.87
5.05
33.71
25.87
13.35
52.86
5.22
33.70
15.37
14.29
18.87
28.56
75.84
62.18
65.19
26.41
15.37
0.72
61.12
6.93
23.01
26.07
14.42
55.18
22.11
27.96
24.95
48.34
21.94
50.33
193.76
0.16
32.02
107.69
0.00
44.92
193.76
0.00
2.82
8.26
6.37
12.75
2.28
9.72
6.18
10.13
7.38
7.05
5.75
6.69
8.30
0.39
7.01
8.83
2.30
2.24
11.20
1.90
4.12
11.28
4.97
6.62
15.91
2.64
4.95
3.21
8.52
3.81
5.81
4.37
7.07
8.74
28.53
1.67
6.26
16.94
0.00
8.00
28.53
0.00
ALL OTHER TOTAL
REVENUES REVENUES
58.95 589.13
58.00 667.81
29.85
85.80
57.11
37.44
44.61
120.32
40.95
107.59
56.18
74.03
78.58
103.72
47.20
32.17
108.58
112.69
52.35
55.43
138.37
153.20
74.96
165.85
456.43
515.65
576.03
275.78
713.37
437.24
419.61
644.01
423.93
366.56
559.10
943.38
412.60
404.95
545.44
695.35
499.52
555.29
610.52
517.03
996.08
822.84
50.90 428.72
86.85 492.22
289.09 1,167.40
53.57 383.55
65.53 730.41
93.44 766.57
56.90 449.37
53.31 396.31
126.88 538.83
32.40 417.35
46.93 573.04
103.57 776.09
87.16 688.10
107.42 708.20
589.21 1,159.22
10.32 208.57
84.02 633.45
289.09 1,167.40
19.84 325.10
100.51 686.12
589.21 1,167.40
10.32 208.57
10/03/90
NAME OF CITY
AFTON
ALBERT LEA
ALEXANDRIA
ANDOVER
ANOKA
APPLE VALLEY
ARDEN HILLS
AURORA
AUSTIN
BAXTER
BAYPORT
BELLE PLAINE
BEMIDJI
BENSON
BIG LAKE
BLAINE
BLOOMINGTON
BLUE EARTH
BRAINERD
BRECKENRIDGE
BROOKLYN CENTER
BROOKLYN PARK
BUFFALO
BURNSVILLE
CALEDONIA
CAMBRIDGE
CANNON FALLS
CHAMPLIN
CHANHASSEN
CHASKA
CHISHOLM
CIRCLE PINES
CLOQUET
COLD SPRING
COLUMBIA HEIGHTS
COON RAPIDS
CORCORAN
COTTAGE GROVE
CROOKSTON
CRYSTAL
DAYTON
DEEPHAVEN
DELANO
DETROIT LAKES
DILWORTH
DULUTH
EAGAN
EAST BETHEL
EAST GRAND FORKS
EDEN PRAIRIE
EDINA
OFFICE OF THE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Current Expenditures Per Capita
For the Year Ended December 31, 1989
GENERAL
GOVERNMENT POLICE
50.74 16.71
46.89 99.05
74.08 87.61
44.79 27.94
61.72 111.10
45.03 60.97
41.50 38.79
78.39 94.41
32.32 90.28
36.00 46.77
76.19 71.34
69.29 62.47
63.07 100.11
71.42 55.76
58.79 82.34
39.10 47.64
88.05 79.47
49.44 54.60
140.09 98.32
56.60 96.43
56.30 78.90
54.17 74.32
49.62 64.02
51.74 78.41
59.66 69.89
69.11 85.88
101.36 101.37
60.20 54.74
93.60 41.35
76.72 55.08
68.58,, 131.30
36.87 73.57
56.86 91.20
52.06 63.31
54.07 75.88
57.06 64.44
47.46 32.32
52.20 89.98
61.53 72.38
40.06 66.60
53.75 21.50
40.80 93.20
77.79 30.65
54.09 73.90
58.89 50.63
90.89 95.59
104.24 68.09
27.80 9.84
55.19 111.43
79.52 57.84
39.03 64.79
4 - 9
STREETS & REFUSE AND
FIRE HIGHWAYS SANITATION
22.93 95.62 2.33
65.34 60.34 0.00
22.24 57.47 29.56
11.49 21.93 0.00
15.12 52.98 0.00
11.63 48.49 0.00
29.89 27.53 0.00
15.23 122.62 10.94
72.89 90.73 0.00
9.47 37.26 0.00
22.54 61.60 17.73
8.20 47.36 0.00
34.24 69.03 0.00
16.22 99.75 0.00
26.96 48.87 0.00
13.00 25.57 0.00
27.03 47.25 2.41
8.56 63.63 8.56
39.87 48.71 0.00
11.87 54.09 2.13
10.17 55.13 1.41
7.55 45.87 0.57
15.07 28.79 32.94
44.70 37.88 2.48
11.68 59.10 6.69
22.65 47.68 0.72
28.18 77.09 8.10
11.79 51.48 63.30
14.45 66.64 0.00
11.44 45.17 0.36
40.43 114.76 30.34
20.02 16.28 40.39
66.46 100.17 0.95
31.88 62.59 1.50
31.80 38.13 6.37
28.86 32.78 0.00
11.56 28.41 13.44
24.02 29.15 0.00
39.15 60.98 16.12
4.96 32.83 3.71
11.40 47.89 2.58
15.83 80.17 5.81
14.45 63.06 34.60
25.17 87.08 7.81
16.02 52.54 0.00
91.86 97.36 0.00
13.36 26.82 0.00
5.22 22.78 1.27
69.22 76.55 43.56
10.62 46.50 1.19
38.82 55.14 0.00
10/03/90
URBAN
CULTURE & REDEVELOPMENT INTEREST AND MISCELLANEOUS TOTAL CURRENT
RECREATION AND HOUSING FISCAL CHARGES EXPENDITURES EXPENDITURES
0.00 0.00 4.37 14.65 207.35
80.96 13.68 24.17 23.39 413.82
51.93 6.29 10.55 25.44 365.17
13.31 3.48 134.11 16.73 273.78
71.32 4.24 27.80 11.71 356.00
36.32 0.00 50.80 27.04 280.28
26.93 0.00 11.77 6.22 182.63
34.06 1.06 4.58 7.17 368.46
63.29 11.81 22.01 19.62 402.95
12.92 6.51 93.94 18.43 • 261.30
61.46 0.00 0.00 14.85 325.70
36.04 3.61 36.57 19.81 283.36
40.13 7.44 30.72 24.27 369.01
39.75 38.00 31.72 72.06 424.67
9.82 8.75 145.37 6.81 387.71
24.26 21.14 50.96 22.11 243.78
36.87 38.25 183.07 43.35 545.76
54.62 78.55 147.57 4.80 470.33
32.16 1.19 33.83 25.28 419.46
68.55 29.34 59.58 39.41 418.00
59.50 25.03 24.28 26.07 336.79
38.10 7.64 29.19 3.97 261.40
24.16 173.88 110.75 22.99 522.23
34.07 0.00 135.82 19.71 404.83
29.94 0.00 89.47 16.64 343.08
12.39 0.00 122.70 64.32 425.45
52.19 0.00 149.20 42.76 560.25
42.91 4.91 108.82 50.34 448.48
31.87 28.82 223.80 204.80 705.32
26.69 91.93 202.11 92.08 601.59
52.43 54.85 3.11 80.18 575.98
20.71 0.00 27.06 10.32 245.22
58.05 4.77 23.15 15.40 417.02
10.36 0.00 71.66 2.92 296.27
85.51 34.22 88.45 10.35 424.78
31.21 6.31 62.07 30.98 313.71
4.54 8.47 4.41 14.49 165.09
• 45.43 2.26 33.40 12.42 288.85
131.63 48.05 19.59 22.31 471.74
36.50 5.97 28.61 56.05 275.29
9.88 0.24 14.36 10.08 171.69
23.13 0.00 18.93 40.30 318.17
27.91 0.00 82.49 32.54 363.48
59.41 13.81 80.32 22.27 423.86
15.00 0.00 30.53 0.88 224.50
51.31 93.85 65.88 81.00 667.74
33.07 0.00 88.79 0.00 334.38
2.97 0.00 36.09 6.15 112.11
95.86 135.02 55.65 76.32 718.79
55.72 3.01 129.36 64.22 447.97
34.97 19.79 64.02 21.96 338.52
4 - 10
NAME OF CITY
ELK RIVER
ELY
EVELETH
EXCELSIOR
FAIRMONT
FALCON HEIGHTS
FARIBAULT
FARMINGTON
FERGUS FALLS
FOREST LAKE
FRIDLEY
GILBERT
GLENCOE
GLENWOOD
GOLDEN VALLEY
GOODVIEW
GRAND RAPIDS
GRANITE FALLS
HAM LAKE
HASTINGS
HERMANTOWN
HIBBING
HOPKINS
HOYT LAKES
HUGO
HUTCHINSON
INDEPENDENCE
INTERNATIONAL FALLS
INVER GROVE HEIGHTS
JACKSON
JORDAN
KASSON
LA CRESCENT
LAKE CITY
LAKE EIMO
LAKEVILLE
LE SUEUR
LINO LADS •
LITCHFIELD
LITTLE CANADA
LITTLE FALLS
LONG PRAIRIE
LUVERNE
MAHTOMEDI
MANKATO
MAPLE GROVE
MAPLEWOOD
MARSHALL
MEDINA
MELROSE
MENDOTA HEIGHTS
OFFICE OF THE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Current Expenditures Per Capita
For the Year Ended December 31, 1989
GENERAL
GOVERNMENT POLICE
44.94 76.14
114.00 112.23
45.97 80.54
112.00 100.66
50.39 67.06
54.64 45.15
34.01 91.95
89.71 69.58
85.53 76.87
34.06 89.39
76.09 81.63
92.70 115.98
96.62 66.51
85.45 82.41
149.46 67.06
65.86 56.85
106.82 76.64
65.91 58.89
29.24 17.05
63.91 70.50
40.02 52.18
53.01 66.19
75.52 105.24
200.03 105.28
48.07 41.24
60.19 88.74
62.40 88.15
85.90 104.00
62.13 65.26
88.55
57.53
52.99
32.91
60.58
56.92
58.12
62.25
85.83
64.53
34.83
50.97
56.38
59.73
73.44
16.87
38.26
46.37
86.48
177.80
97.29
56.61
68.84
51.51
44.84
56.58
86.10
15.20
75.05
56.91
63.98
75.23
37.21
70.17
61.89
69.75
27.97
82.77
45.11
96.06
93.26
102.95
73.57
101.43
4 - 11
STREETS & REFUSE AND
FIRE HIGHWAYS SANITATION
12.50 42.82 10.68
47.77 131.64 0.00
44.62 93.35 28.60
97.57 68.31 0.46
11.63 56.85 0.42
16.06 32.58 2.91
60.29 63.51 0.39
13.96 77.77 0.00
13.03 61.46 1.64
27.30 42.37 14.07
20.36 61.50 0.00
11.57 119.30 17.03
14.64 46.43 0.00
21.73 73.27 0.00
13.48 97.21 0.00
42.09 0.00
94.82 0.00
65.01 0.39
23.68 0.60
50.34 1.13
23.35 1.49
65.96 0.08
74.32 3.24
118.45 25.04
50.30 0.00
67.85 0.00
106.31 0.00
124.33 0.16
41.54 5.94
42.45 93.86 2.28
20.43 37.45 22.63
7.87 72.31 0.27
11.02 40.94 0.00
11.50 36.18 6.34
13.37 28.64 3.85
15.72 40.95 0.00
15.36 74.41 0.00
23.65 47.10 2.32
14.14 65.79 3.66
14.90 18.42 6.03
22.42 59.14 0.00
12.46 76.17 0.00
14.59 50.95 0.21
22.27 33.33 0.00
73.54 84.97 0.00
10.18 41.27 1.78
31.09 51.74 0.00
16.45 91.35 0.00
26.65 122.88 0.00
21.52 59.49 0.31
16.66 49.03 4.90
7.93
22.31
12.98
9.39
42.12
19.51
132.58
23.00
11.27
12.74
10.54
20.58
38.18
14.55
10/03/90
.- URBAN
CULTURE & REDEVELOPMENT INTEREST AND MISCELLANEOUS TOTAL CURRENT
RECREATION AND HOUSING FISCAL CHARGES EXPENDITURES EXPENDITURES
16.36 29.14 59.44 20.09 312.10
-- 46.52 22.38 23.92 215.89 714.35
45.44 0.00 6.50 152.66 497.68
35.45 0.00 17.07 28.85 460.37
78.00 9.28 63.77 24.95 362.36
11.22 0.00 56.36 40.22 259.14
51.76 28.90 55.62 31.58 418.02
45.98 28.62 78.20 1.74 405.56
85.67 40.76 47.66 36.75 449.36
34.94 0.00 66.09 32.64 • - 340.85
21.42 16.11 52.53 1.32 ` 330.95
53.76 0.00 13.68 43.33 467.36
- 15.38 0.08 52.31 28.20 320.18
60.62 6.11 10.61 93.05 433.25
39.83 9.66 89.77 30.57 497.04
8.64 0.00 100.88 0.40 282.65
106.63 6.61 81.90 11.55 507.29
48.21 19.43 34.59 19.45 324.86
0.00 1.71 10.01 19.16 110.84
34.49 0.17 43.71 8.35 314.72
6.04 0.00 34.65 13.41 190.66
57.22 15.12 24.04 95.61 509.80
30.06 8.94 21.15 55.15 396.64
137.89 28.84 0.00 67.11 693.90
0.50 0.00 34.06 20.42 207.33
99.78 46.89 83.63 63.12 520.74
0.52 0.00 23.99 6.90 308.84
33.40 1.51 23.03 86.99 497.49
28.74 0.00 80.23 12.84 311.23
40.56 0.00 88.82 127.31 552.66
13.84 6.09 . 29.17 21.35 259.98
45.02 0.00 13.46 12.48 249.25
18.96 0.00 30.82 16.83 208.07
46.00 0.00 93.19 16.35 356.25
7.07 0.00 5.67 1.63 132.35
28.52 0.00 83.62 11.85 313.83
84.36 3.61 23.53 54.79 375.22
17.72 2.86 48.67 6.65 298.77
- 57.33 0.00 28.60 21.53 330.81
15.62 2.16 61.08 7.17 197.42
26.57 21.64 50.74 38.13 339.77
8.43 0.00 44.18 19.58 279.09
- 87.37 16.03 28.75 11.94 339.33
13.80 0.00 41.22 14.21 226.24
54.17 23.21 57.44 14.30 407.26
33.07 16.79 108.70 3.04 298.20
32.95 16.73 48.87 13.70 337.51
122.09 21.05 60.57 9.85 501.09
6.61 0.00 87.81 202.36 727.05
-- 8.83 0.00 48.48 0.21 309.71
11.20 0.00 108.44 14.96 363.24
4 - 12
NAME OF CITY
MINNEAPOLIS
MINNETONKA
MINNETRISTA
MONTEVIDEO
MONTGOMERY
MONTICELLO
MOORHEAD
MORA
MORRIS
MOUND
MOUNDS VIEW
MOUNTAIN IRON
NEW BRIGHTON
NEW HOPE
NEW PRAGUE
NEW ULM
NEWPORT
NORTH MANKATO
NORTH OAKS
NORTH ST. PAUL
NORTHFIELD
OAK PARK HEIGHTS
OAKDALE
OLIVIA
ORONO
ORTONVILLE
OSSEO
OWATONNA
PARK RAPIDS
PINE CITY
PIPESTONE
PLAINVIEW
PLYMOUTH
PRINCETON
PRIOR LAKE
PROCTOR
RAMSEY
RED WING •
REDWOOD FALLS
RICHFIELD
ROBBINSDALE
ROCHESTER
ROCKFORD
ROSEMOUNT
ROSEVILLE
SARTELL
SAUK CENTRE
SAUK RAPIDS
SAVAGE
SHAKOPEE
SHOREVIEW
OFFICE OF THE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Current Expenditures Per Capita
For the Year Ended December 31, 1989
GENERAL
GOVERNMENT POLICE
120.73 153.20
78.38 72.51
77.74 77.26
47.13 60.05
47.64 71.27 13.03
121.51 33.70 20.61
48.50 70.49 44.51
57.53 75.11 11.65
53.94 78.18 11.66
56.60 65.70 16.50
68.99 57.54 10.71
89.10 65.83 13.00
39.87 49.08 6.36
47.29 85.18 17.28
63.09 73.84 11.52
69.24 72.34 10.75
74.09 108.00 13.00
52.45 44.74 8.27
24.86 87.49 19.34
21.36 57.99 9.16
51.15 68.76 11.54
79.59 104.94 4.45
58.92 59.74 16.40
62.86 50.29 13.78
90.06 134.07 21.66
34.51 105.05 9.22
53.82 53.61 30.30
29.69 53.39 25.15
76.31 64.51 17.21
97.17 22.89 30.68
95.36 58.35 17.59
62.11 62.46 17.66
45.96 56.04 15.68
60.77 63.53 40.49
69.85 74.04 10.67
60.07 71.18 6.34
68.19 34.35 9.44
64.13 114.39 89.85
60.37 74.18 17.41
51.36 91.55 43.63
83.27 95.53 13.79
35.78 97.15 83.65
83.66 38.75 15.43
112.43 74.27 14.43
31.94 59.13 14.84
45.41 53.59 18.34
55.13 83.52 22.05
41.22 54.66 13.60
85.56 77.16 11.44
71.06 92.24 11.24
29.76 28.00 13.00
STREETS & REFUSE AND
FIRE HIGHWAYS SANITATION
95.53 83.29 55.33
13.85 34.91 5.56
18.77 78.28 5.08
14.91 65.21 0.22
80.69 0.66
68.88 48.07
58.17 0.00
45.30 0.00
76.02 32.18
59.29 7.85
21.32 0.00
110.03 22.43
28.27 2.21
26.10 7.11
66.17 0.00
77.00 2.92
53.19 1.03
87.27 0.00
9.45 12.02
35.67 2.67
52.94 0.00
20.97 49.45
26.39 0.00
68.50 1.46
67.92 5.34
97.99 3.42
41.55 0.00
67.04 2.21
56.31 0.44
81.89 0.00
69.83 0.00
50.50 0.32
41.19 4.53
60.52 2.28
45.45 0.00
48.21 1.84
18.66 0.00
100.85 42.10
68.67 0.00
30.69 0.00
50.19 0.00
64.42 1.62
54.57 0.00
76.49 0.00
33.80 0.00
41.62 0.00
57.94 11.13
61.58 0.48
41.57 3.13
62.01 25.17
45.63 0.00
4 - 13
10/03/90
URBAN
CULTURE & REDEVELOPMENT INTEREST AND MISCELLANEOUS TOTAL CURRENT
RECREATION AND HOUSING FISCAL CHARGES EXPENDITURES EXPENDITURES
118.97 75.62 113.83 69.11 885.59
41.47 0.47 92.47 13.03 352.64
0.60 0.00 38.29 36.42 332.43
42.15 *, * * *. ** 39.03 74.64 343.35
22.37 0.00 22.21 47.78 305.65
39.49 22.55 180.10 12.67 547.58
48.20 27.12 40.70 29.30 366.99
16.99 4.12 24.86 60.74 296.31
39.58 32.70 30.20 38.46 392.92
20.13 2.60 67.33 14.86 310.86
30.21 0.00 48.19 1.98 238.94
36.94 5.22 31.77 12.73 387.07
36.49 13.81 91.25 16.03 283.36
35.71 9.42 42.23 48.96 319.27
38.41 0.00 44.98 10.65 308.66
80.88 21.48 57.41 12.67 404.68
58.35 0.00 50.25 4.88 362.80
49.06 0.40 63.03 16.08 321.31
0.00 0.00 0.00 53.96 207.13
27.24 0.00 20.66 9.08 183.84
44.95 0.00 64.12 44.79 338.25
30.20 0.00 24.95 1.19 315.73
20.98 0.00 105.71 9.01 297.15
41.50 26.90 90.30 19.99 375.58
4.53 0.00 19.94 41.66 385.19
67.77 31.34 84.41 38.07 471.79
4.32 12.42 24.30 57.18 277.50
87.68 2.56 39.75 33.70 341.17
15.52 12.63 71.12 15.06 329.09
15.80 66.29 11.31 6.44 332.47
72.87 11.26 . 25.95 54.24 405.44
49.67 23.13 58.35 8.11 332.30
36.43 10.93 "% 71.93 26.09 308.79
24.03 14.00 126.57 28.26 420.46
41.84 4.42 91.01 21.76 359.05
16.56 0.86 19.79 23.25 248.09
14.09 2.15 41.40 4.89 193.17
64.20 71.51 63.06 21.46 631.55
76.87 67.67 20.02 12.40 397.59
66.05 40.48 71.62 9.70 405.07
65.31 35.77 34.60 8.07 386.53
106.33 22.23 33.34 40.98 485.50
13.61 0.00 45.54 4.56 256.12
47.17 6.45 113.37 6.01 450.61
33.74 15.34 99.63 12.73 301.16
12.42 0.00 88.07 18.03 277.49
36.99 12.16 30.30 41.21 350.43
12.28 12.30 77.95 1.65 275.73
18.55 0.00 119.36 11.08 367.83
43.85 3.05 68.12 40.06 416.80
35.07 11.30 43.90 7.50 214.16
4 - 14
OFFICE OF THE STATE AUDITOR
MINNE80TA FINANCIAL HEALTH PROGRAM
Current Expenditures Per Capita
For the Year Ended December 31, 1989
NAME OF CITY
SHOREWOOD
SILVER BAY
S LAYTON
SLEEPY EYE
SOUTH ST. PAUL
SPRING LAKE PARK
SPRING VALLEY
ST. ANTHONY
ST. CHARLES
ST. CLOUD
ST. JAMES
ST. JOSEPH
ST. LOUIS PARK
ST. PAUL
ST. PAUL PARK
ST. PETER
STAPLES
STEWARTVILLE
STILLWATER
THIEF RIVER FALLS
TWO HARBORS
VADNAIS HEIGHTS
VIRGINIA
WACONIA
WADENA
WAITE PARK
WARROAD
WASECA
WAYZATA
WELLS
WEST ST. PAUL
WHITE BEAR LAKE
WILLMAR
WINDOM
WINONA
WOODBURY
WORTHINGTON
METRO - AVERAGE
- MAXIMUM
- MINIMUM
NON -METRO - AVERAGE
- MAXIMUM
- MINIMUM
STATEWIDE - AVERAGE
- MAXIMUM
- MINIMUM
GENERAL STREETS & REFUSE AND
GOVERNMENT POLICE FIRE HIGHWAYS SANITATION
115.20 71.08 14.64 56.72 3.44
85.20 95.67 10.90 103.43 39.01
46.99 61.12 18.39 63.04 0.52
43.33 43.67 24.38 47.73 12.42
46.42 98.19 66.53 51.50 2.38
49.89 71.42 12.20 18.55 0.00
52.87 60.85 10.67 58.90 1.66
52.89 73.54 45.84 39.41 2.34
44.55 61.14 11.15 42.77 0.00
52.99 77.84 61.16 54.45 0.00
42.00 75.04 19.98 77.48 3.33
41.95 49.34 22.16 28.48 0.00
53.60 84.35 43.26 43.73 0.00
56.00 120.15 98.94 66.45 0.00
64.48 76.95 11.93 40.81 0.00
59.60 56.66 8.80 67.37 17.96
78.24 91.94 26.73 97.15 0.00
31.94 31.51 15.34 41.82 0.79
46.46 75.42 36.93 56.36 0.67
63.49 84.97 33.58 59.71 0.00
51.32 91.38 21.63 99.96 5.48
49.60 30.86 13.86 23.48 3.36
72.98 118.83 123.73 105.18 2.96
104.74 42.21 23.05 74.56 1.19
34.60 68.70 13.69 42.13 12.66
21.88 49.06 5.89 29.02 46.60
107.77 98.43 17.30 64.39 0.00
43.72 41.83 15.64 66.35 1.60
105.35 130.45 19.07 71.88 65.85
85.22 60.82 8.38 83.06 0.00
37.80. 72.71 61.19 63.80 2.00
46.88 72.29 17.43 29.76 0.00
56.94 76.63 23.69 53.43 0.00
39.37 70.48 10.32 61.43 0.00
55.48 93.88 86.93 61.68 0.40
42.97 65.23 13.27 44.97 1.11
56.24 92.52 12.22 57.72 4.53
69.63 89.81 43.84 53.04 11.56
177.80 153.20 98.94 122.88 65.85
21.36 9.84 4.45 9.45 0.00
59.22 80.40 46.68
200.03 131.30 132.58
16.87 22.89 5.89
66.56 87.03 44.68
200.03 153.20 132.58
16.87 9.84 4.45
4 - 15
70.57
131.64
23.35
58.22
131.64
9.45
4.43
48.07
0.00
9.45
65.85
0.00
10/03/90
- URBAN
CULTURE 4 REDEVELOPMENT INTEREST AND MISCELLANEOUS TOTAL CURRENT
RECREATION AND HOUSING FISCAL CHARGES EXPENDITURES EXPENDITURES
17.61 0.00 49.69 12.91 341.29
-
105.30 320.59 3.42 100.85 864.36
41.06 0.00 33.72 26.41 291.25
56.30 4.23 30.39 69.82 332.27
- 49.05 2.72 43.76 14.71 375.26
38.37 0.00 12.06. 14.55 217.05
62.40 6.58 101.12 3.16 358.21
3.28 1.72 22.85 8.30 250.16
47.75 5.10 48.43 0.00 260.89
46.81 10.92 88.29 83.34 475.79
23.26 27.40 44.93 16.83 330.25
13.70 0.00 28.21 2.59 186.43
44.54 4.65 30.63 28.67 333.43
82.04 127.78 77.58 93.70 722.64
24.63 1.67 37.62 7.14 265.22
63.34 13.89 18.58 23.47 329.68
21.81 5.21 50.96 6.09 378.14
33.70 1.51 60.55 0.75 217.91
48.39 0.00 72.19 19.09 355.49
- 120.06 5.11 40.28 59.30 466.49
61.25 20.96 5.99 69.34 427.31
11.15 0.00 102.81 40.64 275.77
135.62 4.67 67.76 100.09 731.81
22.38 13.13 152.80 14.72 448.78
49.15 7.16 16.43 13.76 258.29
6.92 0.00 122.51 31.66 313.54
67.13 118.11 264.85 25.10 763.07
48.97 0.00 9.54 30.76 258.42
47.41 5.19 82.22 31.44 558.88
50.48 0.00 20.64 17.73 326.33
- 26.34 0.73 0 20.60 25.57 310.74
12.44 15.30 31.01 2.39 227.50
59.34 10.19 49.91 46.83 376.96
44.69 18.42 88.89 11.11 344.71
- 73.31 27.27 30.70 32.43 462.08
26.34 1.94 80.17 23.46 299.46
31.02 41.35 58.59 17.90 372.10
55.33 36.89 80.53 39.82 480.46
118.97 127.78 223.80 204.80 885.59
0.00 0.00 0.00 0.00 110.84
59.45 27.56 51.64 41.54 441.50
137.89 320.59 264.85 215.89 864.36
6.04 0.00 0.00 0.00 186.43
56.55 34.14 72.00 40.33 468.95
137.89 320.59 264.85 215.89 885.59
0.00 0.00 0.00 0.00 110.84
IID
4 - 16
APPENDIX B
ANALYSIS BY CLASS OF CITY
10/03/90
OFFICE OF THE STATE AUDITOR
FINANCIAL HEALTH PROFILE SUMMARY
BY CLASS OF CITY
For the Year Ended December 31, 1988
CLASS 1 (Greater than 90,000 in Population)
Indicator Average Maximus Minimum
Total Revenues - 5 Year Percent Change 16.5% 26.7% 11.8%
State Intergovernmental Revenues - 5 Year Percent Change - 100.0% 0.0% - 100.0%
Federal Intergovernmental Revenues - 5 Year Percent Change -40.3% 0.0% -59.5%
Local Intergovernmental Revenues - 5 Year Percent Change -63.9% 139.9% -80.2%
Total Intergovernmental Revenues - 5 Year Percent Change 4.2% 28.9% -7.5%
Property Taxes es a Percent of Total Revenues 30.3% 33.3% 25.5%
Special Assessments as a Percent of Total Revenues 2.8% 4.9% 1.7%
Total intergovernmental Revenues as a Percent of Total Revenues 39.9% 44.2% 37.3%
Limited Levy as a Percent of the Total Levy 60.4% 73.0% 55.8%
Total Current Expenditures Per Capita S 798.55 S 885.59 1 667.74
Total Revenues Per Capita 11,036.78 $ 1,159.22 $ 809.97
Total Expenditures Per Capita $1,135.90 1 1,305.50 $ 872.08
General Obligation Indebtedness Per Capita 1 322.97 $ 515.88 $ 130.04
General 0bligation Debt as a Percent of Assessed Valuation 0.0% 0.0% 0.0%
Special Assessment Indebtedness Per Capita 1 94.30 1 133.11 $ 38.59
Special Assessment Debt as a Percent of Assessed Valuation 0.0% 0.0% 0.0%
Total Liabilities (Governmental Funds) as a % of Total Revenues 43.2% 53.9% 26.4%
Total Fund Balance as a Percent of Total Current Expenditures 2.6% 5.7% 0.8%
Interest If+ • as a Percent of Total Revenues 7.0% 7.6% 4.1%
Debt Service as • Percent of Total Revenues 16.0% 16.9% 14.8%
Full- time'Eaployees Per 1,000 in Population (Governmental Funds) 10.2 10.7 8.6
Part -time Employees Per 1,000 in Population (Governmental Funds) 1.1 3.4 1.3
Fringe Benefits es a Percent Total Payroll (Governmental Funds) 21.4% 33.1% 19.5%
General Government Current Expenditures Per Capita S 92.83 $ 120.73 $ 56.00
Polies Current Expeneditures Per Capita S 133.96 $ 153.20 $ 95.59
Fire Current Expenditures Per Capita $ 96.38 $ 98.94 $ 91.86
_ Streets i Nigfiways Current Expenditures Per Capita S 78.61 1 97.36 $ 66.45
Culture t Recreation Current Expenditures Per Capita $ 97.09 $ 118.97 1 51.31
5 -1
10/03/90
OFFICE OF THE STATE AUDITOR
FINANCIAL HEALTH PROFILE SUMMARY
BY CLASS OF CITY
For the Year Ended December 31, 1988
CLASS 2 (20,000 to 90,000 in Population)
Indicator Average Maximum Minimum
Total Revenues - 5 Year Percent Change 35.5% 142.8% -6.2%
State Intergovernmental Revenues - 5 Year Percent Change - 100.0% 0.0% - 100.0%
federal Intergovernmental Revenues - 5 Year Percent Change -34.9% 74.5% - 100.0%
Local Intergovernmental Revenues - 5 Year Percent Change 26.3% 1,422.4% - 100.0%
Total Intergovernmental Revenues - 5 Year Percent Change 30.5% 101.6% -14.4%
Property Taxes as a Percent of Total Revenues 32.1% 49.5% 15.2%
Special Assessments as a Percent of Total Revenues 11.7% 35.4% 2.3%
Total Intergovernmental Revenues as a Percent of Total Revenues 25.2% 51.3% 8.3%
Limited Levy as a Percent of the Total Levy 64.1X 91.8% 31.9%
Total Current Expenditures Per Capita S 364.16 S 545.76 S 214.16
Total Revenues Per Capita S 592.43 S 897.61 S 348.87
Total Expenditures Per Capita $ 652.93 S 1,126.41 S 333.58
General Obligation Indebtedness Per Capita S 119.11 S 314.25 S 0.00
General Obligation Debt as a Percent of AssessedValuation 0.0% 0.0% 0.0%
Special Assessment Indebtedness Per Capita S 440.91 S 1,459.08 S 9.52
Special Assessment Debt as a Percent of Assessed Valuation 0.0% 0.0% 0.0%
Total Liabilities (Governmental Funds) as a % of Total Revenues 64.5% 176.0% 8.7%
Total Fund Balance as a Percent of Total Current,Expenditures 9.8% 40.3% 0.0%
Interest Income as a Percent of Total Reveries 12.1% 23.5% 3.9%
Debt Service as a Percent of Total Revenues 26.1% 56.7% 8.9%
Full -time Employees Per 1,000 in Population (Governmental Funds) 4.4 7.0 1.5
Part -time Employees Per 1,000 in Population (Governmental Funds) 3.7 13.6 0.4
fringe Senefits as a Percent Total Payroll (Governmental Furls) 22.0% 35.8% 12.9%
General Government Current Expenditures Per Capita $ 55.35 S 149.46 $ 16.87
Police Current Expenditures Per Capita S 73.07 S 98.19 S 28.00
fire Current Expenditures Per Capita S 31.38 S 86.93 $ 4.96
Streets $ Highways Current Expenditures Per Capita S 46.65 S 97.21 S 25.57
Culture S Recreation Current Expenditures Per Capita S 43.99 S 106.33 f 12.44
5 -2
10/03/90
OFFICE OF THE STATE AUDITOR
FINANCIAL HEALTH PROFILE SUMMARY
BY CLASS OF CITY
For the Year Ended December 31, 1988
CLASS 3 (10,000 to 20,000 in Population)
indicate- Averafle Maximus Minimum
Total Revenues - 5 Year Percent Change 30.4% 115.1% -6.1%
State Intergovernmental Revenues - 5 Year Percent Change - 100.0% 0.0% - 100.0%
Federal Intergovernmental Revenues - 5 Year Percent Change -67.6% 672.7% - 100.0%
Local Intergovernmental Revenues - 5 Year Percent Change -53.4% 716.8% - 100.0%
Total Intergovernmental Revenues - 5 Year Percent Charge 28.22 112.3% -29.6%
Property Taxes as a Percent of Total Revenues 25.52 61.32 13.72
Special Assessments as a Percent of Total Revenues 12.7% 48.4% 1.32
Total Intergovernmental Reveres as • Percent of Total Revenues 37.4% 75.9% 11.32
Limited Levy as a Percent of the Total Levy 61.12 146.5% 21.22
Total Current Expenditures Per Capita S 376.54 S 731.81 S 183.84
Total Revenues Per Capita S 579.69 S 996.08 S 293.05
Total Expenditures Per Capita $ 656.30 S 1,015.01 S 324.52
General Obligation Indebtedness Per Capita $ 96.39 S 391.13 S 0.00
General Obligation Debt as a Percent of Assessed Valuation 0.02 0.02 0.0%
Special Assessment Indebtedness Per Capita S 461.06 S 2,043.44 S 0.00
Special Assessment Debt as a Percent of Assessed Valuation 0.02 0.02 0.0%
Total Liabilities (Governmental funds) es a % of Total Revenues 68.42 147.1% 6.92
Total Furl Balance as a Percent of Total Current Expenditures 16.9% 54.4% -0.52
Interest Income as a Percent of Total Revenues 9.32 16.9% 1.32
Debt Service as • Percent of Total Reveres 24.0% 73.7% 9.42
Full -timr Eaployees Per 1,000 in Population (Governmental funds) 5.0 12.3 1.6
Part -time Employees Per 1,000 in Population (Governmental Funds) 6.5 27.7 0.0
Fringe Benefits es a Percent Total Payroll (Governmental Funds) 22.7% 34.6% 10.1%
General Government Current Expenditures Per Capita $ 58.82 S 140.09 $ 21.36
Police Current Expenditures Per Capita $ 77.19 $ 118.83 S 27.94
fire Current Expenditures Per Capita $ 33.11 S 132.58 $ 9.16
Streets S Iighwys Current Eapeneditures Per Capita $ 55.77 $ 105.18 $ 18.66
Culture 8 Recreation Current Expenditures Per Capita S 51.98 S 135.62 S 13.31
10/03/90
OFFICE OF THE STATE AUDITOR
FINANCIAL HEALTH PROFILE SUMMARY
BY CLASS OF CITY
For the Year Ended December 31, 1988
CLASS 4 (Less Than 10,000 in Population)
Indicator Average Naxiaun Minimum
Total Revenues - 5 Year Percent Change 36.2% 205.9% -65.4%
State Intergovernmental Revenues - 5 Year Percent Change - 100.0% 0.0% - 100.0%
Federal Intergovernmental Revenues - 5 Year Percent Change -30.2% 18,175.8% - 107.4%
Local Intergovernmental Revenues - 5 Year Percent Change -34.5% 8,496.3% - 100.0%
Total Intergovernmental Revenues 5 Year Percent Charge 27.0% 609.4% -79.1%
Property Taxes es a Percent of Total Revenues 26.0% 65.0% 5.6%
Special Assessments as a Percent of Total Revenues 10.9% 40.2% 0.0%
Total Intergovernmental Revenues as a Percent of Total Revenues 39.1% 77.7% 7.8%
Limited Levy as a Percent of the Total Levy 59.0% 167.3% 0.0%
Total Current Expenditures Per Capita i 359.49 S 864.36 $ 110.84
Total Revenues Per Capita S 541.76 S 1,167.40 S 208.57
Total Expenditures Per Capita $ 658.42 S 2,191.42 $ 190.15
General Obligation Indebtedness Per Capita S 89.41 $ 682.82 S 0.00
General Obligation Debt as a Percent of Assessed Valuation 0.0% 0.02 0.0%
Special Assessment Indebtedness Per Capita S 446.96 S 2,247.81 S 0.00
Special Assessment Debt as a Percent of Assessed Valuation 0.0% 0.0% 0.02
Total Liabilities (Governmental Furls) as a 2 of Total Reveres 60.4% 316.5% 2.0%
Total Fund Balance as a Percent of Total Current.Experditures 25.0% 169.3% -1.2%
Interest Income u a Percent of Total Revenues 8.6% 27.0% 0.1%
Debt Service as a Percent of Total Reveres 26.4% 95.2% 0.0%
Full -time Employees Per 1,000 in Population (Governmental Funds) 4.1 9.3 0.5
Part -time Employees Per 1,000 in Population (Governmental Funds) 8.5 35.0 0.2
Fringe 0enefits as a Percent Total Payroll (Governmental Funds) 20.52 60.72 4.92
Goners( Government Current Expenditures Per Capita $ 63.68 $ 200.03 S 21.88
Police Current Expenditures Per Capita S 66.87 S 134.07 S 9.84
Fire Current Expenditures Per Capita S 19.03 $ 97.57 S 4.45
Streets i Highways Current Expenditures Per Capita S 58.66 S 131.64 S 9.45
Culture i Recreation Current Expenditures Per Capita S 36.88 $ 137.89 S 0.00
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