HomeMy WebLinkAboutFinancial Health Profile 1984-1988FINANCIAL HEALTH PROFILE
CITY OF LINO LAKES
Years Ended December 31
1984 through 1988
December, 1989
VIM
- ARNE H. CARLSON
STATE AUDITOR
Now
Vow
STATE OF MINNESOTA
OFFICE OF THE STATE AUDITOR
SUITE 400
525 PARK STREET
SAINT PAUL 55103
296-2551
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
Cities and counties in Minnesota have 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 in the early '80's gave way
to the lower inflation of the past few years. Intergovernmental revenues for
cities (funds from the federal, state and county governments) continue the
decline that started in the early '80's. Federal revenue sharing was discon-
tinued in 1986.
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 are feeling 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 then provides needed help in resolving financial problems.
The MFHP currently includes all 87 Minnesota counties and 180 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. There are, however, 188 cities with populations of
less than 2,500 which, for the last two years, have elected to prepare annual
financial statements in accordance with GAAP. Ten of these cities have been
added to the MHFP database in 1989. They are: Big Lake, Pine City, Rockford,
Plainview, Delano, Melrose, St. Charles, Montgomery, Slayton and Cold Spring.
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.
9/89
MINNESOTA FINANCIAL HEALTH PROFILE
1984 THROUGH 1988
TABLE OF CONTENTS
Page
Graphs
Governmental Revenues 1 -1
Governmental Current Expenditures 1 -1
Indicated Market Value 1 -2
Net Property Taxes Collected 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
Appendices
Appendix A - Statewide and Seminar Analysis
Appendix B - Analysis by Class of City
Appendix C - Regional Map and Analysis of Selected Indicators
3 -1
4 -1
5 -1
6 -1
Millions
$3.0
$2.5
$2.0
$1.5
$1.0
$0.5
$0.0
LINO LAKES
Revenues
TA"
FAN
1984
1985
1986
Year
1987
1988
ET Local Government Aid III Other Intergov. Rev.
All Other Revenues
Thousands
$700
$600
$500
$400
$300
$200
$100
$0
LINO LAKES
Expenditures
1984
1985
1986
Year
1987
1988
=1 General Government
Fire
Mil Police
Street & Highways
$200
$175
$150
$125
$100
$75
$50
$25
$0
LINO LAKES
Indicated Market Value
Millions
1984
1985
1986
Year
1987
1988
$1000
$800
$600
$400
$200
$0
LINO LAKES
Net Property Taxes Collected
Thousands
1984 1985 1986 1987 1988
Year
NNW
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
CITY: LINO LAKES
COUNTY: ANOKA
11/08/89
METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
6,030 6,320 6,766 7,110 7,600
5.2% 4.8X 7.1% 5.1% 6.9% 26.0% 6.9%
1,744 1,839 1,974 2,112 2,276
5.4% 5.4% 7.3% 7.0% 7.8% 30.5% 10.5%
2. INDICATOR: CHANGE IN PROPERTY VALUES
Indicated
Market Value
METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
$ 138,598,949 S 148,841,669 $ 148,306,865 S 161,519,943 S 190,013,566
- Percent Change 1.5% 7.4% -0.4% 8.9% 17.6X 37.1% 21.1%
Assessed Valuation S 24,464,645 S 25,760,314 S 27,350,937 S 29,997,115 S 33,682,122
▪ Percent Change -0.6% 5.3% 6.2% 9.7% 12.3% 37.7% 25.2%
Tax Increment District Captured
Assessed Valuation S 0$ 0 S 0 S 0$ 593,283
Percent Change .... .... .... .... 142.4%
Sales Ratio
0.808
0.808 0.868
0.857 0.843
3. INDICATOR: TREND IN BUILDING PERMITS METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
Value of
Building Permits $ 6,906,647 S 9,563,623 $ 12,424,118 S 13,091,697 S 18,145,000
Percent Change -15.2% 38.5X 29.9% 5.4% 38.6% 162.7% 34.2%
▪ Number of Building
Permits Issued 213 267 277 318 330
Percent Change -4.5% 25.4X 3.7% 14.8% 3.8% 54.9%
▪ NOTE: Asterisks ( * *, * * *. *X) on any page indicate that a percentage change was too large to be meaningful.
2 -1
OFFICE OF THE STATE AUDITOR
ECONOMIC VITALITY
4. INDICATOR: TREND IN RETAIL SALES ACTIVITY
1984
Gross Retail Sales S 5,731,937 S
Percent Change ....
Number of Businesses 33
Percent Change 0.0%
1985
6,656,310 S
32
-3.0%
1986
6,861,008 S
3.1%
36
12.5%
1987
6,326,814 S
-7.8%
40
5. INDICATOR: TREND IN MANDATED COUNTY WELFARE SERVICES
COUNTY WELFARE COSTS * 1984
TOTAL - Federal S 19,836,406
- State
• County
- Other
TOTAL WELFARE COSTS
Total County Welfare
per capita
1985 1986
S 20,552,201 $ 24,885,811
17,638,649 18,394,329
7,049,753 7,895,246
3.188.742 3.490.375
47,713,550 50,332,151
S 226.25
18,208,263
7,879,318
5.602.313
56,575,705
S 233.48 S 258.07
Number of AFDC
Recipients in County 6,015 5,410 5,461
AFDC Recipients as a Percent
of County Population
2.9% 2.5%
Unemployment Rate in County ** 5.0% 5.0%
2.5%
4.7%
6. INDICATOR: TREND IN CONSUMER PRICE INDEX
1984 1985 1986
Mpts -St. Paul CPI % Change * ** 3.6% 3.8%
1.3%
1987
S 22,920,258
17,354,849
10,779,164
6.697.430
57,751,701
CITY: LINO LAKES
METRO
AVERAGE
5 YEAR 5 YEAR
1988 % CHANGE % CHANGE
NA
NA
1988
S NA
NA
NA
NA
NA
S 258.03 S
5,534
2.5%
4.7%
1987
3.0%
METRO
AVERAGE
5 YEAR 5 YEAR
% CHANGE % CHANGE
5,405 -10.1%
2.4%
3.7%
5 YEAR
1988 % CHANGE
5.0% 13.7%
Notes: ( *] Source: State Department of Human Services. Welfare costs include both state and county payments.
The 1988 data is currently unavailable.
I**] Source: State Department of Jobs and Training.
l * * *] Source: U.S. Department of Labor, All Urban Consumers - (CPI -U) 1982-84 = 100.
2-2
1988
STATEWIDE
RATE
4.0% _
WEN
Mom
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
REVENUE TRENDS
11/08/89
7. INDICATOR: TREND IN REVENUE SOURCES
GOVERNMENTAL FUNDS 1984 1985 1986 1987 1988
REVENUES AMOUNT % AMOUNT X AMOUNT X AMOUNT X AMOUNT %
Intergovernmental Revenues
Federal - Revenue Sharing S 36,227 2.5% S 41,693 2.6% S 28,358 0.9% S 0 0.0X S 0 0.0%
- CDBG S 47,819 3.4% S 59,989 3.7% $ 5,976 0.2% S 25,093 0.8% $ 11,612 0.3%
Federal - All Other S 29,306 2.1% $ 1,625 0.1% S 3,495 0.1% S 1,455 0.0% S 0 0.0%
State - Local Gov't Aid 185,196 13.0% 196,177 12.2% 219,728 6.7% 232,159 7.4% 232,157 6.8%
- Homestead Credit 188,906 13.3% 227,711 14.2% 251,102 7.6% 278,814 8.9X 292,306 8.5%
- Taconite Aids 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%
- Highway 13,935 1.0% 13,935 0.9% 13,935 0.4X 628,973 20.0% 13,935 0.4%
- All Other 42,394 3.0% 18,753 1.2% 22,448 0.7% 34,522 1.1% 41,222 1.2%
County 0 0.0% 408 0.0% 0 0.0% 13,114 0.4% 0 0.0%
Local 0 0.0% 0 0.0% 0 0.0% 9,602 0.3% 0 0.0%
Total Intergovernmental
Revenues 543,783 38.2X 560,291 35.0% 545,042 16.5% 1,223,732 38.9% 591,232 17.3%
Taxes 516,445 36.3% 553,178 34.5% 616,869 18.7% 750,544 23.8% 905,825 26.5%
Special Assessments 103,533 7.3% 88,544 5.5% 1,697,950 51.6% 714,927 22.7% 1,218,455 35.6%
Franchise Taxes 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%
Sates & Hotel /Motel Taxes 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%
Licenses and Permits 91,332 6.4% 110,343 6.9% 137,879 4.2% 164,115 5.2% 229,511 6.7%
Charges for Services 79,350 5.6% 107,829 6.7% 63,649 1.9% 59,069 1.9% 86,067 2.5%
Fines and Forfeits 26,784 1.9% 68,492 4.3% 65,369 2.0% 68,448 2.2% 70,142 2.1%
Miscellaneous Revenues
Interest Earnings 45,284 3.2% 53,501 3.3% 146,689 4.5% 108,098 3.4% 147,742 4.3%
All Other Revenues 15,691 1.1% 59748 3.7% 20.104 0.6% _ 59,662 1.9% 171,066 5.0%
Total Revenues 1,422,202 100.0% 1,601,926 100.0% 3,293,551 100.0% 3,148,595 100.0% 3,420,040 100.0%
===== ===== W=1 === = =C =2=ZSass On===. =2= co ∎eaa∎E Z sss =OC == SSG ======
Total Revenues Per Capita $ 235.85
Annual Percentage Change Per Capita -1.0%
S 253.47
7.5%
2-3
S 486.78
92.0%
S 442.84 S 450.01
-9.0% 1.6%
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
REVENUE TRENDS
8. INDICATOR: CHANGE IN PROPERTY TAX LEVY
11/08/89`
METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
Limited Levy 0 0 0 0 1,068,850 0.0%
Other Local Levy 690,006 775,011 835,502 990,011 78,029 -88.7%
Property Tax Levy ( *) 690,006 775,011 835,502 990,011 1,146,879 66.2%
Special Assessment $ 186.467 S 168,651 $ 140,653 $ 369,014 S 297,202 59.4%
Total Property Tax Levy,
Fiscal Disp. Levy and
Sp. Assessment Levy 876,473 943,662 976,155 1,359,025 1,444,081
Percent Change 9.4% 7.7% 3.4% 39.2% 6.3% 64.8% 25.7%
Levy Limit 0 0 0 0 1,068,850 0.0X
Limited Levy as a
Percent of Levy Limit .... 100.0%
Fiscal Disparities
Levy 79,280 118,308 128,758 167,822 208,528 163.0%
9. INDICATOR: TREND IN PROPERTY TAX COLLECTION
1984
Percent Collected 85.9%
1985 1986 1987 1988
84.8% 79.5%
10. INDICATOR: TREND IN EARNINGS ON INVESTMENTS
(GOVERNMENTAL FUNDS)
Interest Income S
Percent Change
Interest Income as a Percent
of Total Revenues
1984
45,284 $
36.3%
3.2%
1985
1986
53,501 S 146,689 S
18.1% 174.2%
3.3% 4.5%
Note: VI Property tax Levy includes the fiscal disparities levy.
2 -4
98.2% 99.0%
METRO -- AVERAGE
5 YEAR 5 YEAR
1987 1988 % CHANGE % CHANGE
108,098 S 147,742
-26.3% 36.7% 226.3% 30.9%
3.4% 4.3%
OFFICE OF -THE STATE AUDITOR CITY: LINO LAKES
EXPENDITURE TRENDS
11. INDICATOR: TREND IN EXPENDITURES BY FUNCTION
- GOVERNMENTAL FUNDS 1984 1985 1986 1987 1988
11/08/89
CURRENT EXPENDITURES AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT %
General Government S 259,556 20.4% $ 304,553 25.8% S 363,256 24.5% $ 414,088 25.4% $ 601,341 33.2%
Police 295,673 23.2% 311,974 26.4% 324,523 21.9% 376,147 23.0% 413,194 22.8%
Fire 45,615 3.6% 75,386 6.4% 95,156 6.4% 107,520 6.6% 123,846 6.8%
Streets & Highways 279,375 21.9% 287,822 24.3% 344,767 23.3% 383,271 23.5% 263,129 14.5%
Refuse & Sanitation 0 0.0% 0 0.0% 0 0.0% 0 0.0% 0 0.0%
Culture and Recreation 49,744 3.9% 69,678 5.9% 86,549 5.8% 82,117 5.0% 91,051 5.0%
Urban Redevelopment & Housing 64,285 5.1% 11,375 1.0% 4,130 0.3% 4,443 0.3% 13,970 0.8%
Interest and Fiscal Charges 83,860 6.6% 79,479 6.7% 207,546 14.0% 186,361 11.4% 256,910 14.2X
▪ Miscellaneous Expenditures 194,818 15.3% 42,185 3.6% 54,969 3.7% 77,978 4.8% 45,778 2.5%
Total Current Expenditures 1,272,926 100.0% 1,182,452 100.0% 1,480,896 100.0% 1,631,925 100.0% 1,809,219 100.0%
z z = = = = =z= =
Total Current Expenditures
Per Capita S 211.10 S 187.10 S 218.87 S 229.53 S 238.06
Annual Percentage Change
Per Capita 9.2% -11.4% 17.0% 4.9% 3.7%
SUMMARY OF EXPENDITURES
Total Current Expenditures 1,272,926 93.1% 1,182,452 84.3% 1,480,896 47.3% 1,631,925 38.2% 1,809,219 37.7%
Total Capital Outlay 94,974 6.9% 219,719 15.7% 1,617,493 51.6% 2,091,085 49.0% 881,137 18.4%
Debt Service Fund Principal 0 0.0% 0 0.0% 35,000 1.1% 544,820 12.8% 2,109,000 43.9%
Total Expenditures 1,367,900 100.0% 1,402,171 100.0% 3,133,389 100.0% 4,267,830 100.0% 4,799,356 100.0%
• Total Expenditures Per Capita
IMMO
== ===zzzz z ===== =
S 226.85
Annual Percentage Change
Per Capita 5.0%
S 221.86 S 463.11
-2.2% 108.7%
2 -5
S 600.26 S 631.49
29.6% 5.2%
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES
EXPENDITURE TRENDS
11/08/89
12. INDICATOR: TREND IN EXPENDITURES BY FUNCTION (PER CAPITA)
GOVERNMENTAL FUNDS
CURRENT EXPENDITURES 1984 1985 1986 1987 1988
(Per Capita) AMOUNT % AMOUNT % AMOUNT % AMOUNT % AMOUNT %
mMINM
General Government $ 43.04 20.4% S 48.19 25.8% $ 53.69 24.5% S 58.24 25.4% S 79.12 33.2X_,
Police 49.03 23.2%• 49.36 26.4% 47.96 21.9% 52.90 23.0% 54.37 22.8%
Fire 7.56 3.6% 11.93 6.4% 14.06 6.4% 15.12 6.6% 16.30 6.8X --
Streets & Highways 46.33 21.9% 45.54 24.3% 50.96 23.3% 53.91 23.5% 34.62 14.5%
Refuse & Sanitation 0.00 0.0% 0.00 0.0% 0.00 0.0% 0.00 0.0% 0.00 0.0%--
Culture & Recreation 8.25 3.9% 11.03 5.9% 12.79 5.8% 11.55 5.0% 11.98 5.0%
Urban Redevelopment & Housing 10.66 5.1% 1.80 1.0X 0.61 0.3% 0.62 0.3% 1.84 0.8%
Interest and Fiscal Charges 13.91 6.6% 12.58 6.7X 30.67 14.0% 26.21 11.4% 33.80 14.2%
Miscellaneous Expenditures 32.31 15.3% 6.67 3.6% 8.12 3.7% 10.97 4.8% 6.02 2.5%
Total Current Expenditures 211.10 100.0% 187.10 100.0% 218.87 100.0% 229.53 100.0% 238.06 100.0%
Annual Percentage Change
9.2% -11.4% 17.0% 4.9% 3.7%
SUMMARY OF EXPENDITURES (Per Capita)
Total Current Expenditures 211.10 93.1% 187.10 84.3% 218.87 47.3% 229.53 38.2% 238.06 37.7%_
Total Capital Outlay 15.75 6.9% 34.77 15.7% 239.06 51.6% 294.10 49.0% 115.94 18.4X
Debt Service Fund Principal 0.00 0.0% 0.00 0.0% 5.17 1.1% 76.63 12.8% 277.50 43.9% -
Total Expenditures 226.85 100.0% 221.86 100.0% 463.11 100.0% 600.26 100.0% 631.49 100.0%
___________ ______ _ = _ ______ = = = = == == = == _ _ =c___ ____
Annual Percentage Change 5.0%
-2.2% 108.7%
2 -6
29.6% 5.2%
Immo
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
11/08/89
1984 1985 1986 1987 1988
S 1,066,196 S 1,176,475 $ 1,299,228 $ 1,465,360 $ 1,691,367
1,120,314 1,337,940 1,370,759 1,617,286 1,792,972
5.1% 13.7% 5.5% 10.4% 6.0%
S 30,000 S 41,760 S 40,000 S 0 S 0
38,053 42,901 29,993 0 0
26.8% 2.7% -25.0% .... ....
14. INDICATOR: BUDGET TO ACTUAL EXPENDITURES
1984 1985 1986 1987 1988
▪ GENERAL FUND:
Budgeted Expenditures S 1,087,646 S 1,222,340 S 1,288,228 S 1,482,001 S 1,654,400
Actual Expenditures 1,008,507 1,146,135 1,377,263 1,519,189 1,590,902
Percent - Over /Under 7.3% 6.2% -6.9% -2.5% 3.8%
w,,, 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
NEM
00041 0000
2 -7
OFFICE OF THE STATE AUDITOR CITY: LINO LAKES --
FUTURE SOLVENCY
15. INDICATOR: TREND IN OUTSTANDING BONDED INDEBTEDNESS
11/08/89
METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
General Obligation $ 0 S 0 S 0$ 0 S 0 16.7%
Special Assessment 958,960 2,694,140 3,054,320 4,194,500 3,971,000 314.1% 13.3%
Tax Increment 0 0 0 0 0 .... 202.6%
G.O. Revenue 0 0 0 0 0 54.6%
Revenue 0 0 0 0 0 180.5%
All Other 0 0 0 0 0 .... 1,308.8%
TOTAL BONDED DEBT 958,960 2,694,140 3,054,320 4,194,500 3,971,000 314.1% 73.7% -
Per Capita 159.03 426.29 451.42 589.94 522.50
As a % of Assessed Value 3.9% 10.5% 11.2% 14.0% 11.8%
16. INDICATOR: CURRENT OR CHANGE IN BOND RATING
1984 1985 1986 1987 1988
RATING FIRM
Moody's A A A Baal Baal _,
Standard and Poor's
17. INDICATOR: TREND IN CURRENT DEBT SERVICE COSTS
(GOVERNMENTAL FUNDS)
METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
Debt Service Payments $ 195,180 S 194,299 S 357,366 S 731,181 S 2,365,910
Percent Change 6.1% -0.5% 83.9% 104.6% 223.6% 1,112.2% 22.9% _
Debt Service as a Percent
of Total Revenues 13.7%
12.1% 10.9%
23.2% 69.2%
18. INDICATOR: TREND IN GOVERNMENTAL FUND LIABILITIES
METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
Total Liabilities * $ 1,065,098 S 2,791,579 S 3,362,376 S 2,672,507 S 2,683,287
Percent Change -12.8% 162.1% 20.4% -20.5% 0.4% 151.9% -39.5%
Liabilities as a Percent
of Current Expenditures 83.7% 236.1% 227.1% 163.8% 148.3%
NOTE: [ *] Due to a change in accounting principles the 1988 liabilities does not include special assessment bonded debt.
2-8
OFFICE OF, THE STATE AUDITOR CITY: LINO LAKES
FUTURE SOLVENCY
11/08/89
19. INDICATOR: CHANGE IN FUND BALANCES (UNRESERVED, UNDESIGNATED)
METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
General Fund S
Percent Change
% of Actual Expenditures
126,153 S
57.6%
12.5%
350,675 S
178.0%
30.6%
457,927 $
30.6%
33.2%
589,799 S
28.8%
38.8%
747,836
26.8% 492.8% 30.9%
47.0%
Special Revenue Funds $ 0$ 0 S 0 S 0 S 0
Percent Change .... .... .... .... 356.6%
% of Actual Expenditures .... 0000
Nom
General Fund Balance as a % of
Total Current Expenditures 9.9%
29.7% 30.9%
MANAGEMENT PRACTICES
20. INDICATOR: OPINION ON FINANCIAL STATEMENTS
1984
36.1% 41.3%
1985 1986 1987 1988
Auditor's Opinion QUALIFIED QUALIFIED QUALIFIED QUALIFIED QUALIFIED
GFOA Certificate of Achievement
Nom
Mom
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)
1984 1985 1986
Full -Time Employees 21 21 21
Employees per 1,000 Population 3.48 3.32 3.10
Part -Time Employees 54 49 11
Employees per 1,000 Population 8.96 7.75 1.63
11/08/89
METRO
AVERAGE
5 YEAR 5 YEAR
1987 1988 % CHANGE % CHANGE
22 25 19.0% 9.8%
3.09 3.29
16 8 -85.2% 39.7%
2.25 1.05
22. INDICATOR: TREND IN COMPENSATION AND EMPLOYER PAID FRINGE BENEFITS
•
(GOVERNMENTAL FUNDS)
(As Reported by the city)
METRO
AVERAGE
5 YEAR 5 YEAR
1984 1985 1986 1987 1988 % CHANGE % CHANGE
Total Payroll S 474,894 S 638,083 $ 699,505 S 799,297 S 892,692
Percent Change 10.0% 34.4% 9.6% 14.3% 11.7% 88.0% 43.0% -
Employer Paid
Fringe Benefits $ 90,000 $ 124,500 S 109,334 S 131,329 $ 152,773
Percent Change -43.6% 38.3% -12.2% 20.1% 16.3% 69.7% 16.6X
Fringe Benefits as
a Percent of Payroll 19.0%
19.5% 15.6%
23. INDICATOR: PROFIT OR -LOSS IN ENTERPRISES
1984
16.4% 17.1%
1985 1986 1987 1988
SEWER
Operating Revenues S 38,919 S 39,282 .... $ 71,844
Operating Expenses 51,328 53,947 72,404 ---
Operating Income - 12,409 - 14,665 -560
Net Income
-5,271 -6,360
6,759
WATER
Operating Revenues S 6,418 S 11,870 S 57,939 S 78,350 S 56,235
Operating Expenses 21,793 19,709 82,311 117,368 52,128 _
Operating Income - 15,375 -7,839 - 24,372 - 39,018 4,107
Net Income - 15,375 -7,839 - 17,272 - 28,946 4,107
GAS
Operating Revenues $ 281,581 $ 285,691 S 212,084 S 195,695 $ 223,170
Operating Expenses 263,702 259,140 228,407 198,064 215,351
Operating Income 17,879 26,551 - 16,323 -2,369 7,819 -
Net Income 16,043 24,473 - 18,418 302 6,368
2- 10
DATABASE
CONTENT OF INDICATORS
FOR
FINANCIAL HEALTH PROFILES
ARNE H. CARLSON
STATE AUDITOR
STATE OF MINNESOTA
OFFICE OF THE STATE AUDITOR
SUITE 400
525 PARK STREET
SAINT PAUL 55103
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 IS 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,
assessed valuation and sales ratios are from the Department of Revenue.
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 1988.
296-2551
5. Trend in Mandated County Welfare Services
Source: Minnesota Department of Human 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.
AN EQUAL OPPORTUNITY EMPLOYER
8. Property Tax Levy
Limited Levy:
Other Local Levy:
Property Tax Levy:
Special Assessments:
Levy Total:
Levy Limit:
Fiscal Disparities Levy:
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.
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 Fund Principal is 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, but excludes debt redemption
for 1984.
Vow
NNW
Vow
II MN
OMER
12. Expenditures by Function (Per Capita)
Expenditures shown in Indicator 7, 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 five types of long -term debt is shown.
The types are: (1) General obligation; (2) special assessment; (3) tax
increment financing; (4) general obligation revenue; (5) revenue, and other.
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
Includes the principal and interest paid during the year on long -term debt
by the governmental funds.
Total debt redemption
plus 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 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, expenses, operating income and net income for
enterprises such as water, sewer, and electric.
3 4
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 LAKES
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, 1988
TAXES
118.12
217.68
148.83
61.39
110.88
154.17
91.86
146.92
136.08
181.68
137.06
103.27
97.67
126.53
155.94
95.01
289.48
165.02
133.08
99.80
161.53
180.54
142.03
180.41
83.11
187.48
208.26
100.86
425.29
145.22
108.13
87.93
186.12
138.21
155.54
145.97
85.86
115.15
176.67
107.59
94.04
202.52
113.15
133.04
78.59
296.54
138.48
40.64
154.39
340.91
208.12
SPECIAL LICENSES FEDERAL STATE
ASSESSMENTS & PERMITS GRANTS GRANTS
5.70 4.45 0.00 55.40
18.11 6.88 0.00 231.21
5.07 0.00 204.82
18.08 2.64 50.16
7.70 0.00 119.54
23.27 0.00 66.38
13.30 0.00 51.46
3.86 0.78 293.22
4.22 19.01 207.83
13.09 0.00 77.52
16.14 0.00 89.19
7.26 0.00 117.02
9.30 3.71 216.65
1.40 28.34 209.85
14.31 0.00 135.15
10.38 2.56 79.35
21.32 33.42 86.79
3.56 0.23 198.08
8.05 6.05 188.94
3.78 13.76 207.46
11.21 10.82 128.83
16.26 0.00 90.61
15.10 0.00 93.74
26.22 0.00 90.88
4.16 0.00 155.20
22.71 23.95 263.70
5.20 8.13 189.65
19.89 5.35 101.17
88.11 0.00 152.67
20.25 0.00 69.26
5.30 38.32 406.92
17.56 9.00 82.51
4.94 1.69 251.89
5.15 0.00 160.49
8.52 18.38 162.27
11.35 7.28 108.67
14.82 0.00 48.71
14.95 0.90 136.55
2.74 55.84 241.18
8.93 5.41 108.33
11.29 3.49 55.39
19.28 0.00 76.46
14.15 0.00 0.00
3.97 0.00 180.67
4.35 0.00 127.20
3.50 47.49 271.95
24.15 0.46 56.67
9.74 5.32 56.06
5.81 164.70 210.80
76.51 7.91 61.93
13.53 1.37 55.70
29.60
239.00
27.65
125.65
54.93
12.79
10.66
69.46
10.12
44.81
34.50
11.21
146.46
127.61
27.09
77.85
19.73
42.37
20.02
132.91
107.73
100.65
62.47
48.81
132.26
255.11
241.80
66.96
2.64
111.20
8.92
64.51
24.74
150.49
15.52
75.59
12.60
18.88
8.26
51.16
221.26
61.29
35.28
8.97
239.19
67.45
103.16
164.68
32.54
4 - 1
09/25/89 __
09/25/89
COUNTY
& LOCAL SERVICE FINES & ALL OTHER TOTAL
GRANTS CHARGES FORFEITS REVENUES REVENUES
0.00 0.00 2.79 9.29 195.75
6.67 29.51 4.01 92.09 606.17
0.00 19.36 6.79 67.28 481.76
9.51 6.30 3.44 71.95 462.47
6.38 24.62 11.85 87.75 396.38
5.38 18.75 5.68 44.59 443.86
- 1.97 9.74 3.24 44.64 271.14
2.03 9.09 2.54 25.50 495.15
6.45 7.77 1.95 120.23 514.20
0.00 0.00 3.83 55.43 401.01
-
0.00 42.06 5.98 175.54 476.08
2.91 23.19 3.08 22.68 324.22
3.38 19.27 13.80 57.28 455.55
0.00 80.14 4.46 53.93 515.87
0.00 23.56 13.96 74.47 563.85
0.62 23.21 5.71 133.23 477.67
0.96 41.25 6.32 277.36 783.99
- 108.12 12.80 2.96 106.99 675.61
9.30 15.33 4.37 38.36 423.21
16.99 18.25 5.40 104.91 512.72
0.06 43.14 8.29 91.95 475.86
- 1.32 8.61 5.12 67.15 502.52
0.00 40.01 7.84 62.86 469.33
0.09 21.72 4.23 117.28 541.49
0.19 31.19 2.81 56.19 395.33
0.00 17.91 5.55 75.06 645.16
7.50 38.05 9.00 215.12 813.15
8.04 70.20 7.57 146.17 714.36
2.46 52.00 1.54 121.49 1,085.35
2.54 101.46 2.21 89.16 497.07
2.30 39.56 2.37 17.26 622.80
0.00 24.87 6.26 46.83 386.16
- 4.14 19.63 1.97 33.25 512.54
33.81 28.78 5.32 27.44 463.71
14.36 33.36 5.86 98.94 521.96
2.85 18.00 5.02 54.24 503.87
- 2.70 5.10 6.96 18.07 197.74
4.79 37.83 4.61 29.56 419.94
0.60 31.77 3.96 67.65 593.01
0.00 20.44 8.53 33.42 311.52
-
0.00 4.58 4.09 7.53 188.67
0.25 35.63 13.23 49.53 448.07
0.49 52.16 3.95 64.35 604.48
- 3.29 21.29 9.63 82.59 495.78
1.89 22.06 6.55 33.23 309.16
6.30 42.01 9.35 69.01 755.13
0.00 42.24 4.17 100.68 606.03
- 0.62 0.38 2.93 28.74 211.89
9.39 76.36 5.03 48.71 778.35
8.23 76.06 6.06 81.15 823.44
2.25 17.48 11.55 15.78 358.32
4 - 2
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, 1988
SPECIAL LICENSES FEDERAL STATE
TAXES ASSESSMENTS & PERMITS GRANTS GRANTS
133.13 98.79 23.82 0.00
120.44 0.00 4.76 44.08
137.93 2.15 4.12 50.18
155.39 21.48 22.33 0.00
133.17 51.60 4.29 16.64
168.51 10.43 6.56 0.00
148.36 52.83 8.56 23.17
186.43 158.97 20.76 0.00
144.27 34.39 4.42 66.80
151.19 40.24 26.30 17.92
151.19 31.32 10.94 5.09
119.01 10.66 3.01 0.00
179.03 35.92 6.57 0.00
185.71 7.16 3.70 28.75
367.26 25.17 13.13 8.52
143.21 55.44 0.68 0.00
168.21 27.81 13.36 0.00
129.20 42.32 3.65 0.00
55.47 32.63 6.08 0.72
160.45 81.92 15.87 2.97
97.35 12.54 6.84 0.00
127.31 7.17 4.31 1.58
227.06 16.62 18.49 40.57
155.71 1.96 2.21 0.00
97.07 19.53 17.20 0.00
197.37 95.76 11.60 20.15
141.68 6.07 13.54 3.83
257.17 0.85 9.60 0.30
116.64 142.45 15.46 0.19
132.55 55.04 4.83 38.79
149.76 32.20 7.05 29.27
150.05 26.02 2.29 4.33
82.21 30.46 9.39 0.00
143.00 62.72 3.34 0.00
73.85 6.94 12.28 12.70
157.02 171.96 28.28 0.00
141.35 4.68. 5.72 4.14
119.19 160.32 30.20 1.53
101.37 40.93 5.58 49.70
129.19 68.55 13.96 0.00
127.43 31.91 5.02 47.85
98.72 26.23 3.80 0.00
89.81 14.96 2.75 0.00
104.37 333.29 42.82 0.00
205.57 87.93 9.10 0.00
129.87 210.08 27.11 0.00
150.90 58.01 21.12 0.40
191.06 40.40 6.64 0.00
244.70 177.29 31.04 0.00
88.99 33.08 4.90 39.53
228.35 214.51 35.31 0.00
4 - 3
223.16
325.48
360.70
114.05
188.95
67.09
260.49
141.96
261.40
121.27
118.63
403.08
155.11
242.47
121.63
98.89
234.32
159.46
48.12
152.45
96.82
589.41
202.43
375.50
58.79
211.41
66.40
429.49
72.86
193.93
139.77
151.05
100.07
152.73
66.05
99.28
172.75
76.27
419.84
58.32
200.86
175.51
154.71
86.00
288.15
98.57
84.82
193.67
168.09
179.29
138.34
COUNTY
& LOCAL SERVICE FINES &
GRANTS CHARGES FORFEITS
55.72 58.16 6.03
0.00 34.09 3.83
5.20 44.35 4.42
3.00 97.47 26.19
0.00
0.39
0.00
3.50
13.68
37.64
7.04
76.29
0.00
0.00
6.74
0.00
3.17
0.00
0.52
1.21
5.29
21.36
0.00
4.27
0.00
0.00
0.00
20.43
0.00
5.58
1.97
3.07
22.66
1.07
5.41
0.00
1.13
0.00
0.42
2.07
3.71
0.69
3.27
0.00
37.30
0.00
1.82
36.89
0.00
0.00
8.54
11.38
13.58
19.13
53.93
14.76
6.25
5.46
28.45
2.96
27.36
48.79
0.60
60.94
14.22
0.31
41.03
0.00
24.28
20.83
104.01
1.25
67.56
2.84
27.17
75.82
12.35
54.38
19.38
8.43
26.10
1.66
106.53
62.28
11.32
32.74
7.41
13.90
18.26
31.80
52.84
28.31
35.75
39.98
28.23
140.66
16.82
34.13
2.07
9.84
5.04
2.84
6.13
7.03
9.96
2.04
3.21
7.26
8.80
7.58
10.76
2.06
4.99
3.97
1.54
2.28
13.51
2.51
4.56
4.91
18.98
4.86
7.27
4.37
3.70
2.14
5.42
4.32
2.51
2.72
2.03
9.23
4.68
5.50
5.22
3.49
3.21
3.25
5.84
4.37
4.19
5.60
23.06
3.30
4.05
ALL OTHER TOTAL
REVENUES REVENUES
43.75 642.56
31.61 564.29
37.31 646.34
77.21 517.12
59.03
76.89
84.04
42.18
72.18
72.95
87.28
39.19
62.19
32.34
158.17
47.41
145.59
46.23
27.58
40.06
51.90
20.48
118.32
74.08
41.47
63.22
13.60
105.41
66.78
110.26
16.30
148.35
22.42
119.89
8.21
74.54
45.58
41.95
23.89
146.00
94.97
24.29
57.34
69.91
57.12
73.69
43.63
108.60
53.87
129.99
57.27
4 - 4
467.13
353.29
601.64
610.57
618.03
480.79
426.91
681.75
444.98
534.76
758.21
353.81
664.15
397.13
176.42
499.92
272.28
798.18
657.85
720.26
239.87
671.97
266.95
855.27
497.48
557.70
434.40
506.68
281.04
513.15
189.61
640.33
439.67
450.01
679.13
431.00
530.86
350.99
357.85
692.48
719.33
579.43
404.87
611.09
838.72
495.90
720.49
09/25/89
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
Revenues Per Capita
For the Year Ended December 31, 1988
TAXES
398.12
241.10
168.35
123.52
147.22
467.60
84.56
118.61
121.19
131.35
74.41
155.53
107.33
158.13
151.42
128.20
254.60
128.10
136.95
70.39
125.56
225.09
120.31
136.04
161.01
135.83
129.72
189.63
95.67
96.87
104.19
94.42
188.20
290.39
155.47
118.10
83.02
523.62
112.53
189.09
177.02
298.55
134.99
203.18
169.53
217.24
95.12
137.29
205.43
252.24
84.96
SPECIAL LICENSES FEDERAL STATE
ASSESSMENTS & PERMITS GRANTS GRANTS
19.48 116.25 270.11
27.19 3.36 93.68
17.18 3.09 95.67
4.27 5.99 210.11
5.86 0.00 198.85
17.42 0.00 71.20
6.17 43.93 204.08
8.62 0.00 137.97
4.79 31.65 267.47
16.45 4.43 102.32
12.04 0.00 75.82
1.55 0.00 218.79
11.34 14.04 70.41
5.85 18.55 101.71
9.12 0.00 145.29
6.61 0.00 211.31
12.30 0.00 127.53
5.14 0.00 307.76
19.46 0.00 19.81
9.22 0.00 117.09
10.42 2.49 118.18
6.05 0.00 52.65
20.54 0.00 111.07
2.17 0.00 165.32
17.07 1.12 65.92
0.62 54.64 259.94
7.44 7.58 101.39
6.82 0.00 180.81
7.69 511.39 158.33
5.08 6.28 140.98
3.26 11.94 237.32
1.99 0.00 124.05
30.01 11.53 59.70
7.89 10.38 140.18
12.99 0.00 75.64
2.64 10.99 130.92
35.75 1.18 67.22
8.10 0.00 151.11
1.96 0.00 160.49
8.63 10.52 146.43
5.25 3.74 162.12
16.23 43.44 167.21
7.66 9.68 96.32
38.94 0.00 218.74
13.97 0.72 81.02
13.61 0.00 113.88
5.17 0.09 162.41
6.40 52.61 287.93
25.38 0.00 102.52
26.55 0.00 146.51
11.69 0.00 58.29
19.50
115.50
80.78
28.84
15.42
104.40
48.59
21.49
25.13
99.29
21.83
16.21
29.20
13.16
30.90
30.23
8.68
98.72
0.00
57.91
95.80
54.12
190.02
15.85
45.60
0.41
202.19
57.12
50.72
4.50
14.51
20.98
167.82
17.04
123.72
21.73
103.88
32.68
18.02
28.63
4.64
38.90
43.05
125.11
30.66
152.94
22.73
68.03
123.88
116.78
40.83
4 - 5
COUNTY
& LOCAL SERVICE FINES &
GRANTS CHARGES FORFEITS
29.46 84.27 19.23
0.00 10.06 6.69
0.00 11.23 9.77
7.69 21.26 2.26
0.00
1.01
3.19
2.08
0.00
1.69
1.85
0.00
1.89
3.30
1.44
0.00
0.00
0.00
1.45
1.41
1.59
0.00
0.33
0.00
0.43
6.39
25.01
8.52
0.00
0.00
0.00
3.46
2.55
0.00
3.47
0.00
1.07
5.49
5.34
4.64
29.47
6.91
0.00
0.00
0.81
1.44
1.64
0.50
0.00
8.90
0.68
27.00
41.09
40.68
31.82
47.87
13.24
23.85
21.53
20.54
19.85
20.57
39.83
1.82
16.89
0.00
4.27
27.33
18.04
42.23
6.24
88.30
18.47
0.31
37.96
61.37
22.57
56.79
42.66
15.23
16.08
16.15
11.24
0.47
30.95
14.80
29.58
32.19
46.84
10.37
12.71
18.18
5.74
56.04
8.60
82.12
61.04
19.81
4.41
4.70
7.80
10.34
9.26
9.72
3.86
1.29
2.73
6.99
2.92
5.77
2.55
3.66
4.34
4.49
4.85
7.41
5.99
2.34
19.31
2.74
5.74
4.91
5.34
2.07
8.41
2.20
9.90
6.06
3.90
5.62
2.49
4.97
3.97
7.71
11.92
8.67
1.18
4.37
3.28
4.56
4.77
4.34
4.74
6.43
2.86
ALL OTHER TOTAL
REVENUES REVENUES
201.30 1,157.74
182.57 680.14
43.26
28.35
26.78
76.93
54.61
32.02
29.85
64.31
59.35
41.31
125.72
92.52
31.33
66.39
47.64
40.89
11.93
44.15
104.19
48.45
64.63
28.90
57.97
26.38
53.47
63.19
102.28
86.56
49.52
67.88
141.69
45.10
106.20
16.01
69.84
69.96
43.59
60.35
76.27
155.44
19.99
131.42
72.51
96.54
35.83
47.51
96.89
73.77
39.34
4 - 6
429.35
432.30
425.53
784.34
493.62
362.96
537.19
442.80
273.01
456.20
383.20
420.07
392.99
488.34
455.13
601.17
193.93
308.93
490.40
411.81
555.13
356.86
456.73
505.43
532.84
548.96
992.80
364.91
485.93
357.64
626.65
533.13
497.54
317.24
364.92
826.89
355.37
485.58
502.64
782.19
323.25
734.48
390.68
605.96
383.80
613.20
640.97
692.21
258.46
09/25/89
OFFICE OF THE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Revenues Per Capita
For the Year Ended December 31, 1988
NAME OF CITY
SHOREWOOD
SILVER BAY
SLAYTON
SLEEPY EYE
SO. INT'L FALLS
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
213.41 236.53 64.86 0.00 66.94
95.51 0.00 1.60 114.73 323.16
117.75 30.86 3.27 0.00 223.08
106.68 8.10 11.66 0.00 214.48
76.78 5.82 6.64 0.00 155.35
186.87 28.49 6.07 32.50 207.87
81.87 30.95 8.53 0.43 81.38
135.72 8.78 2.20 0.95 186.40
160.77 5.13 5.59 8.76 82.98
130.54 42.76 3.53 0.00 210.36
207.05 62.07 15.50 14.57 232.16
86.59 34.48 1.58 0.00 149.62
44.67 40.72 8.19 0.00 130.62
182.86 33.51 17.89 3.91 108.45
328.97 46.50 16.35 51.64 263.06
82.43 130.22 13.78 0.00 121.86
73.84 0.00 8.80 0.00 145.42
74.49 59.37 4.15 0.00 241.22
98.95 67.06 3.19 254.15 217.47
161.41 74.92 11.10 2.22 129.77
117.21 35.60 4.95 0.00 184.53
73.82 6.48 2.09 0.00 260.01
93.41 80.30 26.22 0.00 36.89
280.69 13.27 4.95 9.10 463.65
258.99 145.29 20.55 0.00 136.97
74.54 16.24 1.32 0.00 121.01
147.16 38.24 7.53 0.00 102.84
36.23 38.10 2.07 1,214.15 220.54
133.44 27.55 6.45 3.51 177.27
342.72 39.21 36.71 4.58 83.84
115.04 20.17 2.07 0.00 1,311.07
153.01 43.85 13.39 0.84 148.67
77.93 68.60 14.02 8.47 94.43
115.18 25.62 5.56 5.02 142.99
123.16 86.95 1.65 0.00 154.39
198.22 21.84 8.09 9.75 212.48
131.56 297.88 28.93. 0.00 62.05
168.61 41.63 4.61 24.99 203.34
228.88 73.59 19.06 31.02 147.62
425.29 333.29 88.11 116.25 270.11
40.64 0.00 4.45 0.00 19.81
180.87
523.62
36.23
214.67
523.62
36.23
39.30
221.26
0.00
63.44
333.29
0.00
4 - 7
7.50 24.64 224.85
23.82 1,214.15 1,311.07
0.62 0.00 0.00
15.64 29.13 170.48
88.11 1,214.15 1,311.07
0.62 0.00 0.00
Ommi
Immo
IIIIIM
NNW
COUNTY
& LOCAL SERVICE FINES &
GRANTS CHARGES FORFEITS
5.36 21.52 17.94
63.88 59.27 2.42
1.40 14.00 2.30
0.00 37.13 2.03
ALL OTHER TOTAL
REVENUES REVENUES
49.08 675.64
48.35 708.93
25.61 418.27
68.73 448.81
0.00 0.00 0.87 14.77
12.12 28.10 3.22 55.42
2.34 8.42 7.52 37.51
2.57 25.88 7.12 85.16
1.06 0.54 10.30 66.60
6.25 33.18 2.59 33.64
103.47 4.57 9.40 138.57
0.55 23.25 4.13 52.05
0.00 27.55 8.70 48.81
173.71 13.96 7.81 40.54
13.21 47.44 6.89 89.97
0.00 5.68 4.13 33.35
0.00 31.30 5.15 30.69
0.00 16.10 7.57 97.46
16.86 13.20 0.59 91.65
1.64 27.07 8.54 42.27
3.48 19.83 5.57 50.45
32.22 69.06 2.19 153.75
0.00 60.29 2.87 127.65
0.16 121.15 6.79 90.59
0.00 20.82 1.58 118.21
5.57 17.55 5.14 24.58
0.00 3.12 10.46 49.52
0.00 51.28 4.82 338.55
4.02 4.10 4.93 22.78
16.58 22.29 18.76 70.16
13.02 23.73 2.51 48.13
2.47 12.72 4.12 49.26
4.27 40.97 2.78 57.56
5.18 10.89 6.92 67.74
0.00 25.46 2.27 40.40
3.04 29.08 5.72 41.98
0.18 52.53 4.10 82.11
1.14 21.37 6.10 72.53
12.46 41.25 8.59 108.54
173.71 140.66 26.19 277.36
0.00 0.00 1.54 7.53
12.88 30.19 5.99 75.45
108.12 121.15 13.96 338.55
0.00 0.00 0.59 14.77
12.58 37.98 7.82 98.75
173.71 140.66 26.19 338.55
0.00 0.00 0.59 7.53
4 - 8
260.22
560.65
258.95
454.79
341.73
462.86
787.36
352.26
309.26
582.64
864.04
391.45
295.20
500.37
763.12
458.95
421.62
599.60
427.63
990.34
702.41
265.95
358.88
1,905.73
384.04
634.85
1,535.75
428.33
369.04
385.10
434.29
530.19
659.35
544.33
671.01
1,157.74
176.42
602.05
1,905.73
260.22
650.60
1,905.73
176.42
09/25/89
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, 1988
GENERAL
GOVERNMENT POLICE
31.31 13.83
47.40 95.24
75.72 85.45
35.30 15.81
70.68 107.08
35.69 54.91
37.80 35.84
67.80 97.86
31.46 89.44
33.79
55.33
69.70
58.51
65.03
67.39
33.08
81.83
49.55
69.84
62.40
52.17
49.94
56.95
40.14
52.13
63.09
80.23
40.95
61.65
55.95
92.55
55.58
73.26
50.99
76.37
49.13
86.91
93.09
69.61
67.35
62.46
71.69
70.37
74.81
99.71
50.51 49.39
73.63 34.20
79.10 51.62
69.34 133.76
30.65 64.02
44.22 77.24
39.66 57.95
47.10
53.13
47.93
37.04
57.23
38.61
55.61
38.89
102.32
48.59
45.99
87.97
78.68
70.76
58.27
29.57
68.53
70.94
60.81
19.73
89.17
30.43
72.90
49.30
86.44
57.09
27.76 9.05
50.76 104.09
58.57 60.10
41.91 62.01
4 - 9
STREETS & REFUSE AND
FIRE HIGHWAYS SANITATION
17.04 72.54 0.00
64.35 62.29 0.00
29.10 56.10 30.70
8.44 14.75 0.00
14.73 35.77 0.00
9.89 50.56 0.00
25.89 27.04 0.00
14.71 93.79 12.17
68.60 83.61 0.01
8.15 24.05 0.00
23.83 74.45 28.35
8.23 43.09 0.00
32.62 67.50 0.00
15.94 98.05 0.00
23.05 49.28 0.00
12.11 25.99 0.00
24.99 50.04 2.80
6.78 71.76 0.72
36.58 45.94 0.00
7.72 54.08 3.36
9.67 52.27 2.41
6.04 43.19 0.00
15.76 26.64 24.07
39.82 34.36 1.93
11.92 58.01 0.39
13.30 40.71 0.72
26.37 81.80 5.04
11.31 45.75 39.67
13.47 59.55 0.00
10.48 43.04 0.18
36.52 112.68 23.69
15.41 15.25 25.01
61.46 76.32 0.66
30.08 45.66 1.42
29.31 33.19 4.71
28.05 32.91 0.00
11.08 51.53 0.13
24.11 28.45 0.00
37.34 58.01 20.75
5.46 29.79 0.73
12.62 37.78 3.06
14.80 82.63 3.68
11.10 72.82 26.69
23.41 81.83 5.92
15.89 56.15 0.00
82.53 87.56 0.00
9.83 23.45 0.00
8.47 16.72 0.09
66.18 60.61 40.47
9.22 44.52 0.00
37.33 52.98 0.00
09/22/89
URBAN
CULTURE & REDEVELOPMENT INTEREST AND MISCELLANEOUS TOTAL CURRENT
RECREATION AND HOUSING FISCAL CHARGES EXPENDITURES EXPENDITURES
0.00 0.00 6.61 11.21 152.54
75.12 12.61 24.69 20.97 402.67
47.68 0.00 12.85 21.37 358.96
10.53 0.85 110.24 17.96 213.89
66.93 6.71 28.91 8.21 339.01
31.52 6.69 56.09 15.71 261.06
26.04 0.00 10.89 5.96 169.47
28.66 0.56 6.15 8.77 330.48
60.40 20.69 19.19 17.52 390.92
9.88 0.00 99.40 19.17 235.40
59.57 0.00 0.00 15.93 319.12
38.36 0.00 31.87 9.77 256.97
39.98 7.18 34.37 18.52 351.23
45.28 28.58 27.89 37.76 374.11
9.76 7.87 120.06 8.06 358.74
27.34 8.31 51.51 9.79 219.11
36.12 47.40 175.62 20.18 515.36
58.94 23.76 137.93 5.81 404.37
25.99 3.53 36.49 22.07 327.35
56.64 29.53 62.95 28.11 397.89
60.24 28.32 23.46 22.75 320.91
32.38 0.32 30.51 2.39 232.12
19.93 116.08 92.94 14.62 429.46
30.22 0.00 142.25 13.83 374.25
26.49 0.00 97.09 20.26 336.65
10.16 0.00 104.59 57.71 365.09
50.72 10.87 139.79 33.36 527.91
41.86 5.30 142.94 45.93 432.65
31.63 40.51 193.59 85.62 532.20
31.80 40.34 61.12 76.76 394.44
46.83 2.74 0.30 49.05 474.92
18.68 0.00 31.33 13.67 214.02
52.10 3.60 24.45 12.81 352.87
8.25 0.00 59.21 1.73 243.97
79.56 30.75 65.01 11.77 372.15
31.84 10.46 53.35 29.28 297.30
2.92 2.65 5.13 17.78 168.73
38.92 1.30 28.22 124.82 351.39
104.09 0.00 22.61 66.61 437.57
32.49 4.73 22.76 55.41 250.79
9.62 0.00 6.21 17.26 161.89
13.75 0.00 20.66 43.43 307.02
13.23 0.00 97.25 10.09 363.93
52.31 131.06 53.54 17.67 487.24
8.46 0.00 34.66 0.47 210.92
48.97 70.78 57.81 74.93 596.99
29.92 0.00 77.44 0.00 276.40
3.42 0.98 34.98 8.93 110.41
84.34 96.24 79.55 62.44 644.69
51.51 0.49 139.80 70.87 435.08
31.93 10.89 47.08 21.96 306.09
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 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
Current Expenditures Per Capita
For the Year Ended December 31, 1988
GENERAL
GOVERNMENT POLICE
48.26 65.50
100.95
44.72
84.78
42.61
48.28
33.35
86.29
64.45
37.43
83.85
87.55
51.53
73.96
131.18
66.23
67.28
64.33
25.57
42.56
36.44
49.96
69.65
159.99
41.33
54.37
47.34
106.15
57.21
85.96
54.54
49.60
25.93
53.90
44.67
55.67
60.74
80.96
57.06
30.43
41.87
56.38
63.06
66.77
8.54
36.78
38.97
71.44
90.23
97.50
76.86
104.07
72.79
88.01
64.40
47.58
89.01
60.41
68.83
82.45
73.10
115.73
64.25
74.69
61.80
54.53
72.44
56.32
16.91
62.12
49.75
61.43
101.18
106.29
41.73
80.97
82.54
93.98
61.90
61.40
55.77
41.37
49.51
85.17
15.46
73.72
53.11
54.37
68.74
33.29
65.51
60.13
67.63
30.42
77.21
42.10
87.81
88.14
75.74
67.63
89.35
4 - 11
STREETS & REFUSE AND
FIRE HIGHWAYS SANITATION
11.82 83.83 4.11
47.33 126.97 0.00
55.72 89.25 18.74
84.90 65.22 0.31
12.28 66.91 0.34
15.95 29.34 0.07
63.65 53.32 0.15
14.45 66.04 0.00
11.78 49.92 1.69
29.01 43.74 11.39
18.57 57.61 0.00
13.40 110.00 17.29
6.73 73.64 0.00
24.26 106.75 0.46
12.82 93.58 0.00
5.72 38.81 0.00
24.22 90.50 0.00
12.72 59.98 0.30
8.10 20.26 0.60
39.03 50.09 0.17
19.99 22.54 1.51
67.71 58.26 0.07
20.74 69.48 2.50
13.59 123.08 22.40
13.00 35.96 0.00
9.36 64.05 0.00
17.54 94.83 0.00
43.64 121.37 0.16
13.57 39.19 0.29
20.32 87.24 2.86
20.56 29.64 19.53
7.38 50.62 0.27
6.29 31.52 0.00
11.69 31.29 6.08
12.93 26.93 4.05
10.78 39.43 0.00
19.50 72.03 0.00
16.30 34.62 0.00
12.39 64.51 4.34
13.76 21.81 0.00
21.01 55.77 0.13
13.37 72.56 0.00
12.52 41.76 0.00
17.08 28.42 0.00
69.59 63.77 0.00
8.30 35.48 0.62
28.90 41.81 0.00
16.13 91.18 0.00
24.04 91.57 0.00
17.52 52.55 0.47
16.93 31.76 1.49
09/22/89
URBAN
CULTURE & REDEVELOPMENT INTEREST AND MISCELLANEOUS TOTAL CURRENT
-
RECREATION AND HOUSING FISCAL CHARGES EXPENDITURES EXPENDITURES
16.60 6.73 49.63 20.66 307.14
48.04 9.93 15.42 35.54 488.24
45.62 0.00 7.48 186.20 520.52
31.53 0.00 18.09 33.04 405.87
65.81 8.00 63.74 25.55 349.65
8.49 0.00 60.28 22.85 232.83
_ 49.82 79.62 56.50 39.78 465.21
42.40 18.56 81.70 1.75 371.61
74.56 46.05 44.58 26.75 388.62
22.63 0.00 54.83 47.27 328.75
.- 20.10 14.93 48.51 1.79 318.45
51.84 2.53 14.25 41.08 453.68
27.20 15.06 55.08 11.99 305.57
68.00 3.05 13.09 19.08 383.:4
37.07 9.61 105.00 29.94 481.01
7.80 0.00 67.88 0.34 241.31
106.79 12.76 71.94 30.97 476.91
- 48.14 23.23 34.02 10.56 309.60
0.00 0.00 11.64 10.87 93.94
24.92 1.91 50.64 23.22 294.66
2.49 0.00 35.77 16.44 184.93
- 52.18 12.49 25.94 89.45 417.49
27.93 18.00 35.15 44.69 389.31
135.57 33.27 0.00 35.53 629.73
0.40 0.00 15.69 22.61 170.72
95.24 36.26 77.64 54.92 472.82
0.66 0.00 0.00 2.32 245.22
41.61 2.02 30.56 117.44 556.94
25.04 0.00 80.30 11.93 289.44
-
43.11 0.00 76.09 64.60 441.57
14.77 29.53 24.38 21.04 269.76
46.89 0.00 18.89 15.14 230.17
- 16.38 0.00 30.11 12.56 172.30
42.86 0.00 102.27 15.19 348.44
7.02 0.00 3.52 1.45 116.02
31.06 0.00 93.05 12.40 316.11
'- 82.02 3.31 28.47 37.29 356.48
11.98 0.00 33.80 6.02 238.06
57.79 0.17 24.81 18.31 308.11
- 13.81 1.20 64.01 7.53 185.84
25.66 2.00 103.06 38.80 353.80
8.41 0.00 47.96 4.38 263.20
80.37 4.36 23.06 8.29 301.04
... 13.00 0.00 53.95 12.07 221.71
50.62 17.39 72.15 79.64 438.92
29.55 13.57 78.27 2.44 247.12
33.15 14.05 40.18 11.42 296.29
- 116.09 65.54 69.35 9.86 527.72
3.68 0.00 93.26 103.19 481.71
9.25 0.00 38.00 2.12 285.03
16.15 0.00 112.33 5.68 350.54
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, 1988
GENERAL
GOVERNMENT POLICE
109.96 150.66
39.83 68.94
81.06 74.15
46.98 55.25
44.65 69.32
90.34
45.69
53.98
47.71
56.73
61.05
92.24
38.84
38.73
55.00
63.45
64.58
50.09
15.21
18.85
33.27
67.41
62.51
72.10
62.01
52.35
66.60
44.03
76.76
70.00
70.36
91.11
41.46
79.61
54.63
48.29 63.79
68.96 89.91
53.03 57.78
55.60 48.27
80.88 120.65
32.41 104.33
45.91 51.29
31.28 51.05
78.45 57.75
71.57 23.70
99.04 56.29
57.04 62.18
37.80 51.60
68.43 58.31
61.96 64.44
56.32 66.29
61.58 33.72
62.25 104.28
57.81 67.63
46.13 84.71
76.39 89.41
33.36 92.78
83.57 26.35
100.89 58.48
32.27 54.84
44.22 46.93
46.56 82.21
39.81 49.86
80.48 70.30
71.14 90.80
27.11 25.78
4 - 13
STREETS & REFUSE AND
FIRE HIGHWAYS SANITATION
96.59 78.73 40.20
14.80
26.05
14.22
18.39
22.97
41.45
11.27
12.86
15.88
10.77
13.97
6.50
16.54
11.14
11.00
14.49
5.98
11.28
8.94
12.69
4.28
15.20
14.91
19.54
8.54
8.67
24.00
16.09
30.83
18.60
16.02
13.45
25.05
9.32
8.39
6.81
81.41
16.19
41.44
14.12
81.40
19.74
12.02
14.15
15.58
19.54
14.58
10.05
11.93
9.61
36.04 0.00
70.07 0.93
64.26
74.38
59.09
56.14
41.04
69.93
47.56
19.51
87.00
24.19
27.34
60.70
83.99
70.46
81.38
5.39
33.11
49.17
19.25
31.93
60.83
47.28
98.13
37.82
62.72
56.37
71.93
59.74
52.65
38.19
63.12
43.59
40.39
17.13
97.98
77.13
26.84
41.38
62.36
42.22
72.84
33.06
37.63
51.82
57.47
43.26
66.38
32.26
0.19
1.73
26.05
0.00
0.00
27.75
0.00
0.00
20.95
0.00
1.63
0.00
3.43
0.00
0.00
0.00
2.71
0.00
38.27
0.00
1.00
0.00
3.75
0.00
1.79
2.61
0.00
0.00
0.00
4.91
0.52
0.00
1.00
0.00
40.17
0.00
0.00
0.00
1.56
0.00
0.00
0.00
0.00
15.55
0.57
0.00
18.22
0.00
09/22/89
IIINIM
URBAN
CULTURE & REDEVELOPMENT INTEREST AND MISCELLANEOUS TOTAL CURRENT
- RECREATION AND HOUSING FISCAL CHARGES EXPENDITURES EXPENDITURES
110.73 74.48 110.38 96.75 868.48
25.73 0.00 107.56 45.14 338.04
0.88 0.00 42.81 27.23 323.20
- 35.51 1.98 43.54 75.98 337.90
17.77 0.00 23.67 35.32 285.23
41.34 12.75 143.94 12.40 442.16
44.04 53.87 39.16 72.39 420.15
-
13.69 3.89 32.83 59.29 278.49
34.14 24.97 28.65 36.78 354.90
18.57 4.09 64.05 19.53 288.41
25.15 0.00 27.07 2.96 198.85
36.64 6.40 33.68 12.17 369.67
31.05 25.05 91.02 11.43 272.11
32.55 27.02 35.51 27.58 283.68
- 31.35 0.00 38.76 14.83 281.78
81.50 20.49 50.98 11.75 396.96
35.22 0.00 46.48 7.16 329.49
48.63 51.02 60.90 11.98 351.43
-
0.00 0.00 0.00 48.77 160.26
25.35 0.00 19.64 10.66 173.87
38.09 0.00 59.11 36.67 307.80
27.79 0.00 25.74 1.29 275.50
20.47 0.00 82.41 8.01 268.84
42.32 10.72 67.91 4.62 306.18
6.12 0.00 23.01 42.03 339.52
•- 63.94 47.91 89.47 41.69 490.18
2.87 29.49 19.00 32.65 227.68
78.85 1.04 45.09 39.06 334.87
14.66 309.64 73.96 13.12 622.66
14.46 0.26 12.14 39.57 264.46
68.78 36.54 20.90 48.31 408.21
41.13 0.00 53.45 9.46 291.94
32.70 12.02 72.27 23.12 286.05
-
21.63 5.07 135.13 28.56 405.82
37.37 3.45 97.51 19.75 337.39
21.30 0.86 15.48 35.51 245.53
9.45 0.00 46.80 6.72 182.20
65.32 26.34 72.92 21.84 572.52
55.79 11.32 22.48 10.30 318.65
63.42 20.71 76.17 9.76 369.18
-- 61.17 75.56 38.69 18.89 415.62
101.31 20.75 36.00 37.54 467.05
5.04 0.23 45.84 1.36 224.36
22.19 15.12 80.07 0.51 362.12
30.27 5.77 87.52 16.43 274.30
11.88 0.00 100.70 12.23 269.18
31.08 5.39 19.16 38.01 309.32
- 12.14 10.01 72.22 1.30 257.97
12.04 0.00 119.68 8.80 344.60
40.01 9.45 60.86 33.54 402.34
29.71 10.64 19.18 6.73 161.03
4 - 14
OFFICE OF THE STATE AUDITOR
MINNESOTA FINANCIAL HEALTH PROGRAM
Current Expenditures Per Capita
For the Year Ended December 31, 1988
NAME OF CITY
SHOREWOOD
SILVER BAY
SLAYTON
SLEEPY EYE
SO. INT'L FALLS
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
93.43 67.37 13.43 57.93 3.22
78.47 94.54 8.93 106.91 39.01
47.33 59.96 21.07 59.30 0.16
52.72 42.56 14.96 54.44 9.90
24.34 68.45 7.41 50.65 0.17
42.38 91.44 61.78 52.56 4.78
49.33 66.76 12.32 16.20 0.00
51.43 51.56 9.93 51.69 2.28
56.96 68.44 43.21 39.67 2.34
36.11 60.24 10.60 45.45 0.00
46.81 76.22 56.94 51.60 0.00
44.36 71.13 13.14 73.45 9.97
43.97 45.20 19.76 34.48 0.00
53.28 84.21 40.34 43.30 0.00
57.58 100.47 80.85 63.19 0.00
55.16 72.07 17.49 38.23 0.00
49.70 52.65 8.55 61.87 17.47
69.03 81.47 25.60 81.49 0.00
32.11 29.84 22.89 36.88 0.74
45.18 67.05 29.28 56.93 0.00
60.86 79.89 30.24 57.65 0.00
49.03 88.79 22.41 92.63 5.22
44.15 26.80 9.67 21.74 1.55
73.73 112.76 123.87 106.49 27.63
89.41 31.43 18.85 62.63 0.00
33.12 64.17 13.09 45.97 9.57
21.72 47.05 5.62 30.35 27.59
85.06 92.60 12.74 52.66 0.00
36.25 39.65 16.95 60.37 2.02
122.28 114.83 16.35 76.27 5.00
72.12 55.66 6.10 93.89 0.00
34.70 68.11 54.24 60.74 1.31
42.51 71.88 15.99 28.45 0.00
51.31 70.60 15.33 42.55 0.00
35.96 64.72 9.88 63.83 0.00
43.51 88.32 81.88 60.94 0.34
35.09 54.10 12.33 43.14 1.06
41.51 76.76 11.71 72.92 3.65
63.08 83.31 40.59 50.05 8.09
131.18 150.66 96.59 94.83 40.20
15.21 9.05 4.28 5.39 0.00
53.42 75.29 42.63
159.99 133.76 123.87
8.54 23.70 5.62
60.22 80.94 41.19
159.99 150.66 123.87
8.54 9.05 4.28
4 - 15
66.47
126.97
22.54
54.91
126.97
5.39
4.13
40.47
0.00
6.91
40.47
0.00
09/22/89
URBAN
CULTURE & REDEVELOPMENT INTEREST AND MISCELLANEOUS TOTAL CURRENT
- RECREATION AND HOUSING FISCAL CHARGES EXPENDITURES EXPENDITURES
16.29 0.00 53.91 21.47 327.05
106.34 123.09 1.34 95.56 654.18
35.31 0.00 37.49 19.41 280.03
- 45.87 3.02 22.43 71.25 317.16
9.03 0.00 • 11.26 19.10 190.41
43.27 0.29 39.91 13.49 349.89
35.31 0.00 12.57 8.63 201.11
57.08 1.33 81.40 3.81 310.51
3.74 1.73 24.21 7.68 247.98
46.12 0.00 42.30 0.06 240.88
40.68 10.72 71.46 75.25 429.68
21.22 16.92 46.42 24.35 320.96
10.66 0.00 33.34 3.53 190.93
40.85 3.34 L,.22 27.65 323.19
-
78.60 108.29 68.80 121.10 678.87
22.09 2.15 45.96 6.43 259.59
65.40 5.71 8.40 15.48 285.22
18.61 14.86 17.21 5.97 314.24
- 36.14 1.18 57.40 0.69 217.87
46.24 0.00 80.14 49.42 374.25
59.25 1.67 39.54 36.34 365.44
- 77.51 0.00 7.34 123.75 466.69
15.48 0.00 76.78 35.86 232.02
124.78 45.25 87.63 206.01 908.16
7.50 37.70 119.85 38.88 406.24
- 29.84 9.96 16.97 38.05 260.74
5.17 0.00 59.36 33.19 230.04
74.96 94.06 224.94 25.87 662.89
43.75 0.00 11.08 31.07 241.13
39.23 0.00 65.71 127.33 567.00
46.41 0.93 22.67 21.77 319.56
26.79 1.83 14.89 25.12 287.73
13.20 12.13 31.63 0.28 216.06
41.53 20.40 46.90 49.24 337.87
41.47 18.65 92.84 9.21 336.56
60.24 9.08 27.85 43.04 415.21
. 21.92 2.97 64.50 21.01 256.12
29.62 49.72 60.45 4.12 350.46
51.35 34.09 75.66 47.56 453.77
110.73 108.29 193.59 127.33 868.48
0.00 0.00 0.00 0.00 93.94
54.40 25.88 49.84 43.31 415.37
135.57 309.64 224.94 206.01 908.16
2.49 0.00 0.00 0.06 172.30
52.25 31.66 68.02 46.30 442.40
135.57 309.64 224.94 206.01 908.16
0.00 0.00 0.00 0.00 93.94
APPENDIX B
ANALYSIS BY CLASS OF CITY
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
Total Revenues - 5 Year Percent Change
State Intergovernmental Revenues - 5 Year Percent Change
Federal Intergovernmental Revenues - 5 Year Percent Cha,ga
Local Intergovernmental Revenues - 5 Year Percent Change
Total Intergovernmental Revenues - 5 Year Percent Change
Property Taxes as a Percent of Total Revenues
Special Assessments as a Percent of Total Revenues
Total Intergovernmental Revenues as a Percent of Total Revenues
Limited Levy as a Percent of the Total Levy
Total Current Expenditures Per Capita
Total Revenues Per Capita
Total Expenditures Per Capita
General Obligation Indebtedness Per Capita
General Obligation Debt as a Percent of Assessed Valuation
Special Assessment Indebtedness Per Capita
Special Assessment Debt as a Percent of Assessed Valuation
Total Liabilities (Governmental Funds) as a % of Total Revenues
Total Fund Balance as a Percent of Total Current Expenditures
Interest Income as a Percent of Total Revenues
Debt Service as a Percent of Total Revenues
Full-time Employees Per 1,000 in Population (Governmental Funds)
Part -time Employees Per 1,000 in Population (Governmental Funds)
Fringe Benefits as a Percent Total Payroll (Governmental Funds)
General Government Current Expeneditures Per Capita
Police Current Expeneditures Per Capita
Fire Current Expenditures Per Capita
Streets & Highways Current Expenditures Per Capita
Culture & Recreation Current Expenditures Per Capita
5 -1
Average Maximum Minimum
14.0% 15.8% 10.8%
5.4% 27.1% -8.2%
-33.9% 0.0% -55.9%
131.4% 338.4% -36.7%
-5.1% 0.0% •7.1%
31.0% 31.9% 26.4%
2.8% 5.4% 1.2X
37.2% 43.1% 35.9%
71.5% 77.8% 63.0%
S 765.08 S 868.48 5 596.99
$ 999.69 $ 1,157.74 S 755.13
51,152.92 S 1,391.22 S 789.65
$ 307.04 $ 476.10 S 150.24
3.9% 6.8% 2.3%
$ 67.41 S 89.62 S 32.06
0.9% 2.3% 0.5%
34.0% 46.1% 27.6%
3.6% 5.6% 0.0%
5.7% 6.2% 3.9%
15.4% 16.0% 14.1%
11.1 11.4 9.3
1.1 4.2 1.1
21.4% 31.2% 19.8%
$ 87.64 5 109.96 S 57.58
$ 124.19 S 150.66 $ 86.44
$ 89.00 S 96.59 $ 80.85
$ 73.92 S 87.56 $ 63.19
S 91.35 S 110.73 $ 48.97
09/25/89
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
Total Revenues - 5 Year Percent Change
State Intergovernmental Revenues - 5 Year Percent Change
Federal intergovernmental Revenues - 5 Year Percent Change
Local Intergovernmental Revenues - 5 Year Percent Change
Total intergovernmental Revenues - 5 Year Percent Change
Property Taxes as a Percent of Total Revenues
Special Assessments as a Percent of Total Revenues
Total Intergovernmental Revenues as a Percent of Total Revenues
Limited Levy as a Percent of the Total Levy
Total Current Expenditures Per Capita
Total Revenues Per Capita
Total Expenditures Per Capita
General Obligation Indebtedness Per Capita
General Obligation Debt as a Percent of Assessed Valuation
Special Assessment Indebtedness Per Capita
Special Assessment Debt as a Percent of Assessed Valuation
Total Liabilities (Governmental Furls) as a % of Total Revenues
Total Fund Balance as a Percent of Total Current Expenditures
Interest Income as a Percent of Total Revenues
Debt Service as a Percent of Total Revenues
Full -time Employees Per 1,000 in Population (Governmental Funds)
Part -time Employees Per 1,000 in Population (Governmental Funds)
Fringe Benefits as a Percent Total Payroll (Governmental Funds)
General Government Current Expeneditures Per Capita
Police Current Expeneditures Per Capita
Fire Current Expeneditures Per Capita
Streets i Highways Current Expenditures Per Capita
Culture L Recreation Current Expeneditures Per Capita
- 5 -2
Average Maximum Minimum
34.3% 78.8% -0.8%
26.6% 63.7% -3.9%
-39.3% 107.7% - 100.0%
264.3% 7,478.3% - 100.0%
23.7% 124.0% -25.2%
30.8% 57.8% 17.1%
14.2% 39.5% 2.1%
25.1% 50.9% 9.4%
66.1% 89.1X 49.8%
$ 342.06 S 515.36 $ 161.03
S 559.90 S 823.44 S 258.46
S 641.28 S 991.88 S 268.15
S 116.86 $ 328.84 S 0.00
1.3% 4.8% 0.0%
$ 461.16 S 1,454.47 S 13.37
5.3% 19.3% 0.2%
64.7% 172.6% 7.1%
25.5% 58.7% 0.0%
11.2% 23.9% 3.2%
28.6% 131.2% 9.3%
4.2 6.8 1.5
4.3 13.2 0.3
18.6% 35.5% 1.3%
S 48.00 S 131.18 S 8.54
S 68.38 S 92.78 S 25.78
S 29.42 S 81.88 S 5.46
S 44.07 S 93.58 S 23.45
S 40.22 S 101.31 S 13.20
09/25/89
09/25/89
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)
Indicator Average Maximum Minimum
Total Revenues - 5 Year Percent Change 27.3% 136.9% -33.2%
State Intergovernmental Revenues - 5 Year Percent Change 28.5% 111.0% -34.1%
Federal intergovernmental Revenues - 5 Year Percent Change -65.7% 314.0% -100.0%
Local Intergovernmental Revenues - 5 Year Percent Change 12.5% 521.9% -100.0%
Total Intergovernmental Revenues - 5 Year Percent Change 16.1% 107.8% -36.5%
Property Taxes as a Percent of Total Revenues 28.0% 63.3% 13.3%
Special Assessments as a Percent of Total Revenues 14.2% 51.7X 0.9%
Total Intergovernmental Revenues as a Percent of Total Revenues 34.2% 76.7% 9.4%
Limited Levy as a Percent of the Total Levy 67.0X 96.8% 34.4%
Total Current Expenditures Per Capita S 357.27 S 908.16 S 173.87
Total Revenues Per Capita $ 546.65 S 990.34 S 273.01
Total Expenditures Per Capita S 677.70 S 1,345.17 S 333.78
General obligation Indebtedness Per Capita S 96.93 S 345.93 S 0.00
General obligation Debt as a Percent of Assessed Valuation 1.7% 8.9% 0.0%
Special Assessment Indebtedness Per Capita S 470.61 S 1,872.93 S 0.00
Special Assessment Debt as a Percent of Assessed Valuation 8.2% 40.4% 0.0%
Total Liabilities (Governmental Funds) as a % of Total Revenues 67.1% 207.5% 11.8%
Total Fund Balance as a Percent of Total Current Expenditures 31.9% 74.2% 0.0%
Interest incase as a Percent of Total Revenues 7.9% 17.7% 1.2%
Debt Service as a Percent of Total Revenues 29.0% 93.1% 7.4%
Full -time Employees Per 1,000 in Population (Governmental Funds) 4.9 13.5 1.5
Part -time Employees Per 1,000 in Population (Governmental Funds) 6.6 26.1 0.0
Fringe Benefits as a Percent Total Payroll (Governmental Finds) 22.0% 31.7% 11.3%
General Government Current Expeneditures Per Capita S 51.93 S 76.39 $ 18.85
Police Current Expeneditures Per Capita S 71.59 S 112.76 S 15.81
Fire Current Expeneditures Per Capita S 28.69 S 123.87 S 6.81
Streets i Highways Current Expeneditures Per Capita S 52.63 S 106.49 S 14.75
Culture i Recreation Current Expeneditures Per Capita S 47.59 S 124.78 S 9.45
5 -3
09/25/89
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 Maximum Minimum
Total Revenues - 5 Year Percent Change 30.0% 230.0% -48.0X
State Intergovernmental Revenues - 5 Year Percent Change 33.9% 830.0% - 100.0%
Federal Intergovernmental Revenues - 5 Year Percent Change -46.4% 6,312.4% -100.0%
Local Intergovernmental Revenues - 5 Year Percent Change -31.1% 779.8% - 100.0%
Total Intergovernmental Revenues - 5 Year Percent Change 14.8% 428.9% -72.8%
Property Taxes as a Percent of Total Revenues 28.3% 70.6% 1.9%
Special Assessments as a Percent of Total Revenues 12.5% 48.1% 0.0%
Total Intergovernmental Revenues as a Percent of Total Revenues 36.8% 86.2% 8.6%
Limited Levy as a Percent of the Total Levy 64.8X 100.0% 25.1%
Total Current Expenditures Per Capita S 325.10 S 662.89 $ 93.94
Total Revenues Per Capita S 498.78 S 1,905.73 S 176.42
Total Expenditures Per Capita S 609.83 $ 2,233.40 S 163.08
General Obligation Indebtedness Per Capita S 83.18 S 576.92 S 0.00
General Obligation Debt as a Percent of Assessed Valuation 1.5% 24.7% 0.0%
Special Assessment Indebtedness Per Capita S 436.18 S 1,687.62 S 0.00
Special Assessment Debt as a Percent of Assessed Valuation 7.7% 42.4% 0.0%
Total Liabilities (Governmental Funds) as a % of Total Revenues 61.6% 196.5% 0.0%
Total Fund Balance as a Percent of Total Current Expenditures 37.3% 127.4% -5.3%
Interest Income as a Percent of Total Revenues 7.1% 23.9% 0.2%
Debt Service as a Percent of Total Revenues 28.5% 179.8% 0.0%
Full-time Employees Per 1,000 in Population (Governmental Funds) 4.0 10.2 0.5
Part -time Employees Per 1,000 in Population (Governmental Funds) 9.1 40.2 0.2
Fringe Benefits as a Percent Total Payroll (Governmental Funds) 22.2% 1,510.0% 0.0%
General Goverment Current Expeneditures Per Capita S 58.27 S 159.99 S 15.21
Police Current Expenditures Per Capita S 61.79 S 133.76 $ 9.05
Fire Current Expeneditures Per Capita S 17.71 S 84.90 S 4.28
Streets i Highways Current Expeneditures Per Capita S 55.34 S 126.97 S 5.39
Culture i Recreation Current Expeneditures Per Capita $ 33.16 S 135.57 S 0.00
5 - 4
APPENDIX C
REGIONAL ANALYSIS
Minnesota County Outline
By Region
6
OFFICE OF THE STATE AUDITOR
Minnesota Financial Health Program
Analysis of Population
1 Year 5 Year
1984 1985 1986 1987 1988 % Change % Change
Region 1 25,121 24,869 24,910 24,681 24,812 0.5% -1.2%
Region 2 14,410 14,245 13,944 13,827 13,943 0.8% -3.2%
Region 3 186,627 182,325 179,640 177,727 177,324 -0.2% -5.0%
Region 4 72,261 72,246 72,067 72,280 72,861 0.8% 0.8%
Region 5 31,504 31,695
Region 6E 39,604 39,904
Region 6W 15,644 15,431
Region 7E 11,767 12,017
Region 7W 91,905 93,684
Region 8 47,242 47,310
Region 9 101,824 102,879
Region 10 219,034 221,360
31,761 31,738 31,981 0.8% 1.5X
40,009 40,267 40,686 1.0X 2.7%
15,379 15,271 15,247 -0.2% -2.5X
11,946 12,094 12,351 2.1% 5.0%
95,234 98,859 101,651 2.8% 10.6%
46,989 47,087 47,511 0.9% 0.6%
102,396 102,761 103,730 0.9% 1.9%
221,961 223,962 226,136 1.0% 3.2%
Region 11 1,936,734 1,964,982 1,993.568 2,026,109 _ 2,069,680 . 2.2% 6.9%
Total 2,793,677 2,822,947 2,849,804 2,886,663 2,937,913 1.8% 5.2%
Analysis of Number of Households
1 Year 5 Year
1984 1985 1986 1987 1988 % Change % Change
Region 1 9,640 9,570 9,623 9,616 9,695 0.8% 0.6%
Region 2 5,355 5,308 5,331 5,345 5,408 1.2% 1.0%
Region 3 70,790 69,556 68,779 68,070 68,246 0.3% -3.6%
Region 4 27,213 27,273 27,399 27,598 27,992 1.4% 2.9%
Region 5 12,761 12,835 12,894 13,001 13,181 1.4% 3.3%
Region 6E 15,431 15,551 15,662 15,993 16,241 1.6% 5.2%
Region 6W 6,687 6,620 6,603 6,611 6,618 0.1% -1.0%
- Region 7E 4,925 5,039 5,065 5,142 5,287 2.8% 7.4%
Region 7W 31,053 31,885 32,660 34,298 35,631 3.9% 14.7%
Region 8 19,030 19,083 19,085 19,194 19,411 1.1% 2.0%
Region 9 38,055 38,083 38,211 38,489 39,019 1.4% 2.5X
Region 10 83,270 84,430 85,087 86,312 87,472 1.3% 5.0%
Region 11 730.207 750,155 767.745 787,522 807.079 2.5% 10.5%
Total 1,054,417 1,075,388 1,094,144 1,117,191 1,141,280 2.2% 8.2%
6 -2
OFFICE OF THE STATE AUDITOR
Minnesota Financial Health Program
Analysis of Indicated Market Value
1984
Region 1 391,707,071
Region 2 235,276,539
1985
383,799,766
232,528,982
1986
402,780,983
231,333,184
1987
372,473,254
232,132,304
Region 3 3,335,893,024 3,036,220,506 2,909,806,721 2,668,570,852
Region 4 1,293,243,075 1,302,002,964 1,346,448,831 1,232,010,551
Region 5
Region 6E
Region 6W
Region 7E
556,901,256
817,330,649
261,619,273
255,840,595
561,930,868
559,186,812
863,577,008 879,640,782
253,686,888
270,269,719
256,218,943
280,784,148
548,142,321
807,789,100
236,928,006
269,851,890
Region 7W 2,029,915,449 2,138,396,241 2,270,040,598 2,285,049,860
Region 8 894,745,468
Region 9 2,045,648,030
Region 10 4,971,438,039
Region 11 61,790,347,592
Total 78,879,906,060
Analysis of Net
Region 1
Region 2
Region 3
Region 4
Region 5
Region 6E
Region 6W
Region 7E
Region 7W
Region 8
Region 9
Region 10
Region 11
Total
922,158,896
2,048,036,347
5,272,272,217
63,643,609.626
80,928,490,028
Property
934,415,488
2,127,577,635
5,586,463,878
65,807,841,976
814,573,006
1,953,126,272
5,211,766,723
67,734.013.642
83,592,539,979 84,366,427,781
Taxes Collected
1984 1985 1986 1987
2,597,129 2,857,837 2,991,598 3,371,861
1 Year 5 Year
1988 % Change X Change
393,677,762 5.7% 0.5%
228,527,540 -1.6% -2.9%
2,715,636,019 1.8% -18.6%
1,300,687,209 5.6% 0.6%
554,047,332 1.1% -0.5%
851,749,471 5.4% 4.2%
232,075,726 -2.0% -11.3%
276,947,992 2.6% 8.3%
2,458,320,304 7.6% 21.1%
825,095,479 1.3% -7.8%
2,024,276,132 3.6% -1.0%
5,502,521,080 5.6% 10.7%
74,843,206,585 10.5% 21.1%
92,206,768,631 9.3% 16.9%
1 Year 5 Year
1988 % Change % Change
3,506,130 4.0% 35.0%
1,008,860 986,583 956,408 1,294,497 1,356,161
22,724,048 24,887,224 26,050,049 27,193,238 31,047,118
6,997,717 7,444,544 7,515,453 7,844,616 8,234,568
2,079,335 2,447,285 2,986,868 3,585,385 3,816,680
3,878,114 4,973,623 5,883,258 6,944,843 5,754,178
1,543,708 1,622,664 1,881,586 1,835,818 1,944,718
1,343,548 1,411,384 1,833,432 2,031,077 2,238,004
4.8%
14.2%
5.0%
6.5%
-17.1%
5.9%
10.2%
34.4%
36.6%
17.7%
83.6%
48.4%
26.0%
66.6%
10,695,898 11,523,892 12,862,104 14,376,183 16,489,300 14.7% 54.2%
4,457,028 4,834,577 6,081,699 6,551,673 6,738,235 2.8%
11,805,406 12,381,956 13,588,733 13,731,446 14,817,383
27,981,395 30,275,041 33,651,689 38,325,185 40,935,198
7.9%
6.8%
51.2%
25.5%
46.3%
295,469,430 320,402,562 356.516,537 389,273,718 439,117,630 12.8% 48.6%
392,581,616 426,049,172 472,799,414 516,359,540 575,995,303 11.5% 46.7%
6 .3
Immo
MEM
Nam
OFFICE OF THE STATE AUDITOR
Minnesota Financial Health Program
Analysis of Value of Building Permits Issued
1 Year 5 Year
1984 1985 1986 1987 1988 % Change % Change
Region 1 5,860,773 8,397,452 6,862,540 7,042,032 9,505,764 35.0% 62.2%
Re n 2 7,698,765 10,598,112 11,258,705 9,004,705 19,676,522 118.5% 155.6%
F ,ion 3 63,096,814 32,442,063 82,241,551 75,676,349 106,494,580 40.7% 68.8%
Region 4 27,057,589 38,371,799 30,241,050 36,509,263 35,737,957 -2.1% 32.1%
Region 5 28,951,594 17,676,814 15,263,786 23,047,025 24,765,412 7.5% -14.5%
Region 6E 20,295,333 32,224,538 24,735,146 34,509,481 32,802,857 -4.9% 61.6%
Region 6W 3,797,228 2,682,697 2,506,778 2,827,295 3,744,704 32.4% -1.4%
Region 7E 9,734,470 10,348,140 9,777,971 13,602,066 15,743,572 15.7% 61.7%
Region 7W 77,501,430 94,317,556 100,143,587 137,411,694 131,835,796 -4.1% 70.1%
Region 8 18,236,205 15,875,069 15,470,653 22,093,608 21,274,551 -3.7% 16.7%
Region 9 46,025,865 41,355,892 52,538,603 48,954,863 52,272,249 6.8% 13.6%
Region 10 190,485,112 161,824,816 182,726,464 197,398,727 298,151,746 51.0% 56.5%
Region 11 2,140,679,152 2,589,939,878 3.104,948,441 3,397,662,433 2,873,805,253 -15.4% 34.2%
Total 2,639,420,330 3,056,054,826 3,638,715,275 4,005,739,541 3,625,810,963 -9.5% 37.4%
Analysis of Number of Building Permits Issued
1 Year 5 Year
1984 1985 1986 1987 1988 % Change % Change
Region 1 514 501 489 499 484 -3.0% -5.8%
Region 2 289 282 288 328 344 4.9% 19.0%
Region 3 3,888 3,323 3,396 3,943 4,152 5.3% 6.8X
Region 4 1,199 1,209 1,475 1,365 1,160 -15.0% -3.3%
Region 5 642 748 689 784 693 -11.6% 7.9%
Region 6E 613 918 897 774 745 -3.7% 21.5%
Region 6W 321 282 229 236 281 19.1% -12.5%
Region 7E 249 236 369 396 375 -5.3% 50.6%
Region 7W 1,594 1,873 2,129 2,713 2,376 -12.4% 49.1%
-' Region 8 965 807 895 837 916 9.4% -5.1%
Region 9 2,478 2,444 2,451 2,544 1,683 -33.8% -32.1%
Region 10 4,688 4,698 4,865 4,824 5,273 9.3% 12.5%
Region 11 47,728 48,945 54,145 59.752 58.693 -1.8% 23.0%
Total 65,168 66,266 72,317 78,995 77,175 -2.3% 18.4%
6 -4
OFFICE OF THE STATE AUDITOR
Minnesota Financial Health Program
Analysis of Total Revenues
1 Year 5 Year
1984 1985 1986 1987 1988 X Change % Change
Region 1 13,177,533 12,428,624 12,800,707 13,502,552 14,895,241 10.3X 13.0%
Region 2 7,027,200 6,895,555 10,270,581 7,951,889 7,878,610 -0.9% 12.1%
Region 3 110,260,733 114,241,994 123,117,860 116,696,877 123,683,536 6.0% 12.2%
Region 4 32,556,836 36,535,572 39,108,863 36,239,163 37,351,086 3.1% 14.7%
Region 5 14,912,633 16,406,355 13,030,869 12,348,722 13,538,234 9.6% -9.2%
Region 6E 17,045,737 18,826,099 18,438,109 21,138,956 20,521,206 -2.9% 20.4%
Region 6W 6,859,680 6,710,951 6,197,290 7,467,505 6,966,514 -6.7% 1.6%
Region 7E 6,143,723 4,492,470 4,952,251 6,230,975 6,057,068 -2.8% -1.4%
Region 7W 45,619,892 46,211,007 51,173,861 54,556,482 65,655,126 20.3% 43.9%
Region 8 20,217,155 21,894,284 23,177,449 23,597,749 23,805,029 0.9% 17.7%
Region 9 51,831,096 49,690,467 50,259,891 48,451,119 58,289,394 20.3% 12.5%
Region 10 112,826,869 118,556,318 139,781,222 138,704,283 141,498,428 2.0% 25.4%
Region 11 1,095,925,829 1,144,971,323 1.210.193.559 1,277,488,803 1,388,778,496 8.7% 26.7%
Total 1,534,404,916 1,597,861,019 1,702,502,512 1,764,375,075 1,908,917,968 8.2% 24.4%
Analysis of Total Current Expenditures
1 Year 5 Year
1984 1985 1986 1987 1988 % Change % Change
Region 1 9,625,755 10,575,775 11,284,650 11,820,285 12,021,900 1.7% 24.9%
Region 2 4,144,951 4,219,657 4,339,171 4,374,336 5,668,555 29.6% 36.8%
Region 3 80,290,798 85,160,838 82,947,285 87,594,661 93,317,061 6.5% 16.2%
Region 4 23,810,703 24,517,911 25,109,742 24,377,310 29,101,231 19.4% 22.2%
Region 5 8,033,852 8,165,666 8,980,787 9,406,047 9,837,824 4.6% 22.5%
Region 6E 12,081,720 12,828,799 13,041,074 14,217,662 14,692,371 3.3% 21.6%
Region 6W 4,865,840 5,278,996 5,265,585 5,193,377 5,589,205 7.6% 14.9%
Region 7E 3,380,000 3,713,369 3,659,326 3,656,853 4,142,229 13.3% 22.6%
Region 7W 28,101,328 31,506,628 31,536,980 33,170,335 36,745,569 10.8% 30.8%
Region 8 15,682,669 16,207,040 16,207,284 16,900,655 18,743,632 10.9% 19.5%
Region 9 29,784,799 31,671,571 32,942,443 34,100,502 37,833,161 10.9% 27.0X
Region 10 72 ,166,439 78,444,164 84,929,135 91,239,378 92,453,823 1.3% 28.1%
Region 11 740 ,904,416 798.945.912 867,055,506 930.348,574 939,154,640 0.9% 26.8%
Total 1,032,873,270 1,111,236,326 1,187,298,968 1,266,399,975 1,299,301,201 2.6X 25.8%
6 -5
OFFICE OF THE STATE AUDITOR
Minnesota Financial Health Program
Analysis of Total Bonded Indebtedness
1 Year 5 Year
1984 1985 1986 1987 1988 % Change % Change
Region 1 26,548,000 25,451,781 23,804,564 22,622,947 21,204,729 -6.3% -20.1%
Region 2 10,047,400 10,210,000 7,909,100 9,253,200 8,550,300 -7.6% -14.9%
Region 3 120,377,796 127,758,352 132,884,876 180,008,536 174,238,000 -3.2% 44.7%
Region 4 56,028,342 60,497,401 59,502,632 57,309,551 58,849,814 2.7% 5.0%
Region 5 17,957,900 22,213,400 21,552,900 19,309,900 19,927,500 3.2% 11.0%
Region 6E 67,590,000 69,555,000 73,590,000 87,930,000 90,190,000 2.6% 33.4%
Region 6W 16,403,000 16,548,000 17,400,000 19,505,000 19,060,000 -2.3% 16.2%
Region 7E 14,841,249 14,520,000 14,368,000 13,877,000 13,937,000 0.4% -6.1%
- Region 7W 80,026,000 106,083,000 121,534,000 129,858,273 148,637,546 14.5% 85.7%
Region 8 49,602,000 56,942,007 58,308,106 59,234,838 61,288,536 3.5% 23.6%
-- Region 9 77,824,710 93,311,546 102,105,923 100,268,494 103,283,643 3.0% 32.7%
Region 10 132,643,600 146,281,008 164,009,864 165,999,067 164,052,755 -1.2% 23.7%
Mow
Region 11 1,583,949,384 1,958,799,223 2,345.081,163 2,464,069,340 2,755,690,540 11.8% 74.0%
Total 2,253,839,381 2,708,170,718 3,142,051,128 3,329,246,146 3,638,910,363 9.3% 61.5%
Analysis of Undesignated, Unreserved General Fund Balance
1 Year 5 Year
1984 1985 1986 1987 1988 % Change % Change
Region 1 2,112,273 2,215,014 2,467,101 2,759,584 2,811,805 1.9% 33.1%
Region 2 2,095,549 2,546,753 2,738,777 2,758,227 2,985,033 8.2% 42.4%
Region 3 15,771,128 14,527,731 16,156,001 15,586,701 19,214,276 23.3% 21.8%
Region 4 6,270,381 7,520,540 8,205,006 9,655,712 8,660,604 -10.3% 38.1%
5 2,964,188 3,601,942 3,782,856 4,406,954 4,701,394 6.7% 58.6%
Region 6E 2,048,550 1,808,121 2,348,402 2,725,886 2,406,908 -11.7% 17.5%
Region 6W 1,105,382 903,702 1,162,373 1,230,973 1,280,266 4.0% 15.8%
Region 7E 424,260 440,549 818,364 1,172,844 1,375,519 17.3% 224.2%
Region 7W 9,116,871 11,594,156 13,890,345 15,429,171 17,279,853 12.0% 89.5%
Region 8 5,000,392 5,139,714 5,228,201 5,369,724 5,352,600 -0.3% 7.0%
Region 9 7,601,605 8,683,008 10,063,321 10,610,868 11,093,919 4.6% 45.9%
- Region 10 27,288,213 27,857,995 30,125,914 31,554,462 30,503,254 -3.3X 11.8%
Region 11 106.895.718 116.049.883 131,385,935 132.370,835 139,907,313 5.7X 30.9%
Total 188,694,510 202,889,108 228,372,596 235,631,941 247,572,744 5.1% 31.2%
6 -6
ARNE H. CARLSON
STATE AUDITOR
December 11, 1989
STATE OF MINNESOTA
OFFICE OF THE STATE AUDITOR
SUITE 400
525 PARK STREET
SAINT PAUL 55103
Ms. Marilyn G. Anderson, Treasurer
City of Lino Lakes
1189 Main Street
Lino Lakes, Minnesota 55038
Dear Ms. Anderson:
Enclosed is a copy of your city's Financial Health Profile.
These profiles review the revenues, expenditures and debt in each
city over a five -year period and compare trends in each city with
those in similar -size cities. We have made several changes to
the profiles which we feel will be helpful to you.
If you have any questions or comments, please give me a call.
AHC : mj b
Enclosure
Warmest personal regards,
Arne H. Carlson
State Auditor
AN EQUAL OPPORTUNITY EMPLOYER
296 -2551
1989 CITY FINANCIAL HEALTH SEMINARS
CHANGES TO THE 1989 MINNESOTA FINANCIAL HEALTH PROFILE
In addition to increasing the number of cities included in the MFHP, we have
made several changes to the profiles. Briefly, those changes are:
Indicator 5: Trend in Mandated County Welfare Services (formerly Trend in
Individual Economic Status)
Due to Federal and State tax law changes, (tax simplification)
Per Capita Federal Adjusted Gross Income figures are no longer
available on a basis comparable to prior years. We deleted that
portion of the indicator and added Net Welfare Costs for the
counties.
Indicator 7: Trend in Revenue Sources
Federal and State sources of Intergovernmental Revenues have
been expanded to show more detail.
Indicator 8: Change in Property Tax Levy
We have added a subtotal, Property Tax Levy, for clarification
purposes. It is the total of Limited Levy and Other Local Levy.
Indicator 15: Trend in Outstanding Bonded Indebtedness
Five major types of bonded debt are shown together with the all
other bonded debt category. Total Bonded Debt is shown as well,
and should agree with the total in audited financial statements.
Appendix A: Revenues and Expenditures Per Capita
Instead of listing only the cities by seminar for comparisons of
revenues and expenditures per capita, we have listed all 191
cities Included in the MFHP and expanded the comparison categories
from four to ten.