STATE OF MINNESOTA Office of the State Auditor

Transcription

1 STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor Minnesota County s 215 Summary Data Together With 214 Revised Summary Data

2 Description of the Office of the State Auditor The mission of the Office of the State Auditor is to oversee local government finances for Minnesota taxpayers by helping to ensure financial integrity and accountability in local governmental financial activities. Through financial, compliance, and special audits, the State Auditor oversees and ensures that local government funds are used for the purposes intended by law and that local governments hold themselves to the highest standards of financial accountability. The State Auditor performs approximately 15 financial and compliance audits per year and has oversight responsibilities for over 3,3 local units of government throughout the state. The office currently maintains five divisions: Audit Practice - conducts financial and legal compliance audits of local governments; Government Information - collects and analyzes financial information for cities, towns, counties, and special districts; Legal/Special Investigations - provides legal analysis and counsel to the Office and responds to outside inquiries about Minnesota local government law; as well as investigates allegations of misfeasance, malfeasance, and nonfeasance in local government; Pension - monitors investment, financial, and actuarial reporting for approximately 7 public pension funds; and Tax Increment Financing - promotes compliance and accountability in local governments use of tax increment financing through financial and compliance audits. The State Auditor serves on the State Executive Council, State Board of Investment, Land Exchange Board, Public Employees Retirement Association Board, Minnesota Housing Finance Agency, and the Rural Finance Authority Board. Office of the State Auditor 525 Park Street, Suite 5 Saint Paul, Minnesota 5513 (651) state.auditor@osa.state.mn.us This document can be made available in alternative formats upon request. Call [voice] or [relay service] for assistance; or visit the Office of the State Auditor s web site:

3 Minnesota County s 215 Summary Data Together With 214 Revised Summary Data April 23, 215 Government Information Division Office of the State Auditor State of Minnesota Deputy State Auditor Greg Hierlinger Staff Kathy Docter, Director of Government Information Division John Jernberg, Research Analysis Specialist Christy John, Research Analyst Mark Albarado, Accounting Officer Tiffany O Neil, Accounting Officer Erin Schutta, Accounting Officer Karla Binuya (Intern) MaryEllen Wies (Intern)

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5 Table of Contents Scope 1 Category Definitions 3 Table 1 - Summary of ed and Expenditures - All Minnesota Counties 9 Appendix 1 - Minnesota Counties Summary Information 13

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7 Scope This publication presents 214 (revised) and 215 budget data for Minnesota counties. The budget represents a plan, reported by the county, for the coming year. The data presented here reflects unaudited budgeted revenues and expenditures reported by counties to the Office of the State Auditor as required by Minn. Stat , subd. 2. Three counties failed to provide their budget information to the Office of the State Auditor. 1 The form used to collect this information requested that counties provide two types of data: 214 budget and 215 budget. The 214 budgets are the 214 budgets adopted by county boards in vember and December of 213. The 215 budgets are the 215 budgets adopted by county boards in vember and December of 214. On Table 1, the Revised 214 column reflects the 214 budgets adopted by the county boards in vember and December of 213. Some counties submitted 214 budgets with their 215 budgets that were revised from what they submitted to the Office of the State Auditor last year. These budgets may be different for several reasons, such as the inclusion of additional budgeted funds, new staff completing the form, or the correction of errors. The data in this report is best used as a tool to help review budgeting decisions for the years 214 and 215. The budget represents a plan, reported by the county, for the coming year. Rarely do actual revenues and expenditures match the amount budgeted. In addition, the data reported does not represent all county revenues and expenditures. Counties report budget data only for funds for which an annual budget is adopted. Counties with funds where annual budgets are not adopted would have more revenues and expenditures than reported here. Also, the revenues and expenses of county public service enterprises are not included. The inclusion of enterprise funds would significantly alter the revenue and expenditure trends of counties. Because of the limitations of budget data, as it is a plan, the Office of the State Auditor recommends using the financial information provided in our publication, Minnesota County Finances, which are the actual audited revenues and expenditures. 2 1 The counties that failed to report were: Dodge, Lac qui Parle, and Mower. 2 In addition to this publication, the Office of the State Auditor maintains an interactive database containing several years of data that can be accessed at The direct link to the interactive database is: 1

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9 Category Definitions Counties report budget data only for the Governmental Funds for which the county adopts annual budgets. Enterprise Funds, such as hospitals and nursing homes, are not included in this report. Adopted s for Governmental Funds The Governmental Funds include the General Fund (GF), which is the general operating fund of the county; Special Revenue Funds (SR), which are funds established to record activity for a specific purpose; Debt Service Funds (DS), which are for the principal and interest payments on indebtedness; and Capital Project Funds (CP), which are for major construction projects or acquisition of assets. Governmental Taxes. Counties receive revenues from several types of taxes. In addition to levying property taxes, counties generate revenues from local option taxes, such as gravel taxes, mortgage registry taxes, deed taxes, hotel/motel taxes, franchise taxes, and sales and use taxes. Counties that have established tax increment financing (TIF) districts also receive tax increment revenue.. Property taxes are taxes levied on an assessed valuation of real and/or personal property by the county government. The budgeted property taxes category includes fiscal disparities.. Counties, by establishing county development authorities such as housing and redevelopment authorities (HRAs) or economic development authorities (EDAs), may, through these HRAs and EDAs, reserve a portion of property taxes collected from increased development of parcels in a TIF district to pay development or redevelopment costs. The increased portion of property taxes on a parcel goes to the development authority as tax increment and is not available for the general services of the county, city, or school district until the end of the TIF district.. This category of budgeted revenue accounts for taxes, such as gravel taxes, mortgage registry taxes, deed taxes, hotel/motel taxes, franchise taxes, sales and use taxes, and wheelage taxes. Counties must receive legislative approval before enacting local option taxes, such as hotel/motel taxes and sales and use taxes. The revenues are generally dedicated to specific public facilities, such as convention centers and arenas.. These budgeted revenues refer to levies made against certain properties to defray all or part of the costs of a specific improvement deemed to benefit primarily those properties. The amount includes the penalties and interest paid on the assessments. Counties also use special assessments for debt service payments. 3

10 . This category accounts for budgeted revenues derived from fees collected for the issuance of both business and non-business licenses and permits. These budgeted revenues reflect receipts from liquor licenses, cigarette licenses, pet licenses, other business licenses, building permits, and other non-business licenses and permits. Intergovernmental. These are budgeted revenues received from other governments in the form of grants, entitlements, or shared revenues.. Federal grants include the estimated amounts the county expects to receive from the Federal government for emergency preparedness, transit, highways, human services, and urban redevelopment.. ed general purpose aid has no restrictions on its use and includes, among other things, County Program Aid and Market Value Credits.. ed categorical aids are budgeted revenues for a specific purpose, such as income maintenance grants, social services grants, community health grants, state aid highway maintenance and construction grants, waste management grants, and pollution control grants.. These are estimated revenues generally received from cities, other counties, and townships for their share of a capital project.. These budgeted revenues reflect fees for activities of the governmental funds, such as facility rentals by individuals or organizations, recreation fees, and park dedication fees.. These budgeted revenues reflect receipts from the payment of penalties for law violations, non-observance of contracts, and forfeited deposits.. These budgeted revenues reflect interest earned on checking and savings accounts, CDs, money market funds, and bonds. All Other. These are budgeted revenues that cannot be classified in one of the other categories. These revenues include refunds, reimbursements, donations, and lease payments.. This amount reflects the anticipated proceeds from the sale of bonds.. The sale of fixed assets is included in this category.. This category reflects budgeted transfers of resources between funds. Examples include transfers from the General Fund to a Capital Projects Fund for authorized construction and transfers from an Enterprise Fund to the General Fund to finance General Fund expenditures. 4

11 Governmental Expenditures ed current expenditures include salaries and benefits, utilities, maintenance, and repairs, as well as operating expenses such as fuel, supplies, and insurance.. General government budgeted expenditures reflect the administration costs of county governments, including salaries of county officials and maintenance of buildings.. These budgeted expenditures reflect the costs related to the protection of persons and property. This category combines several distinct county departments, including sheriff, corrections, ambulance services, and other protection. Other protection includes building inspections, animal control, and flood control. Streets and Highways. These budgeted expenditures reflect the costs associated with the maintenance and repair of local highways, streets, bridges, and street equipment. Common expenditures include patching, seal coating, street lighting, street cleaning, and snow removal. Expenditures for road construction are not included in current expenditures but are accounted for as capital outlay.. These budgeted expenditures reflect the costs of refuse collection, disposal, recycling, as well as weed and pest control. Some counties provide sanitation services through Enterprise Funds.. These budgeted expenditures are for activities designed to provide public assistance and institutional care for individuals economically unable to provide for themselves, including income maintenance programs and social service programs.. These budgeted expenditures are for the maintenance of vital statistics, restaurant inspection, communicable disease control, and various health services and clinics.. These budgeted expenditures reflect the costs of libraries, park maintenance, mowing, planting, and removal of trees. Recreation expenditures include festivals, bands, museums, community centers, baseball fields, and organized recreation activities. Conservation of Natural Resources. These budgeted expenditures are for the conservation and development of natural resources. These include agricultural and forestry programs and services, weed inspection services, and soil and water conservation services. 5

12 Economic Development and Housing. These budgeted expenditures are for development and redevelopment activities in blighted or otherwise economically disadvantaged areas. Activities may include low-interest loans, cleanup of hazardous sites, rehabilitation of substandard housing and other physical facilities, and assistance to those wanting to provide housing and economic opportunity within a disadvantaged area. All Other. These are budgeted expenditures not classified elsewhere. Examples include airport expenditures, cemeteries, unallocated insurance, unallocated pension costs, and public transportation costs. Capital Outlay These budgeted expenditures include the purchase of equipment, machinery, and land; construction or permanent improvements of buildings; and street construction. Streets and Highways Capital Outlay. This category includes budgeted expenditures for road and bridge construction projects, including major rehabilitation and improvement projects for existing roads and bridges.. These budgeted expenditures include the purchase of equipment, machinery, and land, and the construction or permanent improvement of buildings. Debt Service Principal. This category includes budgeted principal payments on bonded debt (including special assessment bonds) as well as all principal payments for other long-term and short-term debt. (It does not include debt payments made by Enterprise Funds.). This category includes all budgeted interest payments and fiscal charges paid in the Governmental Funds. Financing Uses. These are anticipated refunding bond proceeds deposited with an escrow agent and invested until they are used to pay principal and interest on the old debt at a future time and for remittance to other agencies.. This category reflects budgeted transfers of resources between funds. Examples include transfers from the General Fund to a Capital Projects Fund for authorized construction and operating subsidies from the General Fund to an Enterprise Fund, such as transit. 6

13 Other Information Increase/(Decrease) in Fund Balance. This category shows budgeted increases or decreases in the fund balance. If the county intends to add to the fund balance during 215, that would be shown as an increase in the fund balance. If the county intends to use a portion of its fund balance to finance projected expenditures, it would be shown as a (decrease) in the fund balance. Net Unrealized Gain or (Loss) from Investments. This shows the net increase or decrease in the market value of investments held as of December 31, 214. This calculation is the difference between the market value of the investment on January 1 or when purchased, and the market value of the investment on December 31. Total Property Tax Levy. Property taxes are taxes levied on an assessed valuation of real and/or personal property by the county government. The property tax levy is for all funds, including Enterprise Funds. 7

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15 Table 1 Summary of ed and Expenditures All Minnesota Counties 215 and Revised 214 Revised 214* 215 Amount % Amount % $ 2,682,85, % $ 2,752,592, % 2.6% 146,115.% 74,33.% -49.3% 14,499, % 128,296,1 2.1% 22.8% 3,86,329.5% 31,522,179.5% 2.1% 3,884,943.5% 3,87,557.5% -2.6% Intergovernmental 74,273, % 729,53, % -1.5% s 245,941, % 25,877, % 2.% 1,131,444, % 1,167,597, % 3.2% 1,945, % 122,326,258 2.% 21.2% Total Intergovernmental $ 2,218,64, % $ 2,27,34, % 2.3% 517,217, % 523,792, % 1.3% 9,552,842.2% 8,739,548.1% -8.5% Investment Earnings 42,32,145.7% 39,72,46.7% -5.5% All Other 292,823, % 39,47, % 5.7% Total $ 5,929,428,557 1.% $ 6,94,518,999 1.% 2.8% 181,958,128 21,91,1 7,297,678 6,358,265 52,413,857 55,564,171 Total and $ 6,171,98,22 $ 6,367,342,535 Expenditures $ 877,774, % $ 91,829, % 2.7% 1,69,44, % 1,18,29, % 3.7% Streets and Highways 467,968,3 9.6% 47,672, %.6% 83,534, % 17,647, % 28.9% 1,553,319, % 1,552,637, %.% 346,42, % 341,332, % -1.4% 191,815, % 195,556, % 2.% Conservation of Natural Resources 76,394, % 81,812,19 1.6% 7.1% Economic Development and Housing 71,44,17 1.5% 73,269, % 3.1% All Other 162,23, % 159,158, % -1.9% Total $ 4,899,141,46 1.% $ 4,992,26,564 1.% 1.9% of Total Expenditures 78.6% 77.6% Capital Outlay Streets and Highways Capital Outlay 679,442, % 714,64, % 5.1% 365,74, % 436,956, % 19.5% Total Capital Outlay $ 1,45,147, % $ 1,151,21, % 1.1% Debt Service Principal 191,19, % 192,212,44 3.%.6% 97,742, % 97,729, %.% Total Debt Service $ 288,761,81 4.6% $ 289,941,4 4.5%.4% Total Expenditures $ 6,233,49,9 1.% $ 6,433,169,61 1.% 3.2% 1,899,34 3,759,524 35,3,497 44,191,41 Total Expenditures and $ 6,269,979,431 $ 6,481,119,626 Increase/(Decrease) in Fund Balance $ (11,368,738) $ (131,524,93) Net Unrealized Gain or (Loss) from Investments $ 8,348,479 NA Total Property Tax Levy** $ 2,692,775,6 $ 2,612,644,149-3.% *The column entitled Revised 214 reflects the 214 budgets adopted by the county boards in vember and December of 213. Some counties submitted 214 budgets with their 215 budgets that were revised from what they submitted to the Office of the State Auditor last year. These budgets may be different for several reasons, such as the inclusion of additional budgeted funds, new staff completing the form, or the correction of errors. **Total Property Tax Levy refers to the total of all property tax bills within the county, whereas refers to the anticipated amount of taxes collected. 9

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17 Appendix 1 Minnesota Counties Summary Information

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19 Name of County: Aitkin Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $11,725,696 $11,999,9 1,12,12 66,13 2,127,289 1,991,65 6,678,951 1,172,737 67,13 2,167,786 2,136,484 8,57,658 All Other Total 1,96,662 33, 145,46 $26,9,851 1,696,542 33, 139,789 $27,768,26 Total and Other Sources $26,9,851 $27,768,26 $5,285,6 $5,434,956 4,795,61 4,934,526 4,148,748 4,286,61 318, ,662 5,378,886 5,456, ,9 714,85 864,16 81,34 Conservation of Natural Resources 247, ,257 All Other Total 37,983 $21,774,711 38, 26,25 38,817 $22,256, , 8,375 Streets and Highways Capital Outlay 5,854, 8,954,8 869,314 1,137,158 $28,94,275 $32,692, % 4.7% 1.5% 1.9% 7.3% 2.6% -11.% -3.6% 6.4% 6.4% 2.8% 2.9% 3.3% 9.2% 1.4% 2.3% -6.3% -5.8% 2.2% 2.2% -11.8% -68.1% 53.% 3.8% 13.1% Name of County: Anoka 214 Revised 215 $118,359,397 $119,48,22 43,25 1,97,146 52,14,671 16,283,272 56,16,518 36,25 1,164,71 35,462,691 16,926,224 47,857,488 6,51,945 9,3,411 All Other Total 39,19, ,5 3,188, 4,435,594 $297,737,571 33,31,7 197, 1,619, 5,111,14 $27,167,997 1,45,33 2,38,514 Total and Other Sources $299,187,64 $272,26,511 $38,931,295 $39,68,713 6,59,478 61,724,92 15,519,236 11,544,61 5,166,78 5,485,441 72,832,345 69,66,461 11,617,72 13,417,969 15,516,493 15,59,548 Conservation of Natural Resources 52,976 54,71 All Other Total 5,682,791 $226,279,96 12,82, 5,772,44 5,595,954 $223,15,498 11,95,959 4,521,4 Streets and Highways Capital Outlay 53,674,943 29,12,575 5,199,886 3,225, $33,746,329 $271,95,36.9% -1.7% 6.2% -31.8% 3.9% -14.8% 38.9% -15.3% -28.2% -49.2% 15.2% -9.3% 4.6% -9.% 1.9% 2.% -25.6% 6.2% -4.4% 15.5%.5%.3% -1.5% -1.4% -13.4% -21.7% -45.8% -38.% -1.7% Name of County: Becker 214 Revised 215 $18,65,62 $18,872, ,8 23,5 23,5 5,247,68 1,332,292 8,852,17 1,47, , 273,9 7,173,3 1,332,292 14,124,689 All Other Total 4,156,134 41,5 25,5 2,236,375 $41,984,748 4,394,5 65, 28, 2,417,385 $5,587,146 Total and Other Sources $41,984,748 $5,587,146 $6,142,317 $6,9,957 7,31,99 7,693,3 6,149,65 6,229,566 2,544,42 6,388,177 13,454,649 13,799,5 1,639,963 1,735,78 78,73 1,157,751 Conservation of Natural Resources 1,7,478 1,269,584 All Other Total 268,748 68,96 $39,627,24 32, 119, ,461 53,917 $45,134, , 112,674 Streets and Highways Capital Outlay 2,25, 6,525, $42,91,365 $52,97,47 1.4% 23.6% 194.1% 18.8% 36.7% 59.6% 5.7% 56.6% 1.2% 8.1% 2.5% 2.5% -.8% 9.4% 1.3% 151.1% 2.6% 5.8% 48.4% 26.% -.5% -17.1% 13.9% 1.6% -5.4% 222.2% 23.8% Name of County: Beltrami 214 Revised 215 $17,486,13 $18,866,749 1,571,5 2,281,529 68,15 1,48,896 1,338, 22,922,84 2,897, 2,265,163 69,9 11,219,92 1,624,5 18,718,692 All Other Total 7,668,94 136, 35,68 1,917,822 $66,222,334 7,144, , 3,68 1,894,57 $65,137,293 2,5 2, 383,83 39,38 Total and Other Sources $66,626,664 $65,547,673 $9,474,249 $9,791,44 8,928,312 9,575,164 8,27,443 8,542,135 3,53,555 3,554,411 22,82,793 23,6,329 2,266,31 2,149,987 1,77,91 1,12,23 Conservation of Natural Resources 1,269,257 1,361,75 All Other Total 377,17 $57,753,72 46, 416,5 37,62 $6,47, , 211, Streets and Highways Capital Outlay 9,776,8 3,899,25 28, 28, 383,83 $69,7,85 39,38 $65,443,21 7.9% 84.3% -.7% 2.6% 7.1% 21.4% -18.3% -6.8% -14.3% -1.2% -1.6% -2.4% 1.7% -1.6% 3.3% 7.2% 6.4%.7% 3.5% -5.1% 2.3% 7.2% -1.7% 4.% 33.7% -49.3% -6.1% 1.7% -5.3% 13

20 Name of County: Benton Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $2,14,593 $19,41,676 21, ,2 4,826,11 2,39,37 9,434,82 3,94,3 541, 24,7 4,75,698 2,132,49 4,42,765 3,236,864 All Other Total 2,16,715 12,825 55, 558,63 $43,256,9 2,22,434 11,325 7, 556,546 $36,853,498 4,4, Total and Other Sources 498,88 $48,154,898 3,72,42 $4,555,9 $6,88,843 $6,32,812 7,582,6 7,732,231 3,482,193 3,567,364 9,956,736 1,48,95 1,17,316 1,68,92 562, ,569 Conservation of Natural Resources 379,28 385,898 All Other Total 38,31 $29,16,953 1,859,83 328,44 37,767 $3,183,466 1,675, 419,836 Streets and Highways Capital Outlay 16,3,48 6,729, ,431 42, ,77 42, ,55 $48,798,4 3,81,899 $43,726, % 156.9% 11.7% -15.5% 4.6% -53.1% -17.1% 9.2% -11.7% 27.3% -.4% -14.8% -1.% 642.2% -15.8% 3.8% 2.% 2.4% 5.3% 5.1% 4.9% 1.7% -1.4% 3.7% -9.9% 27.8% -58.7% 29.7% 673.8% -1.4% Name of County: Big Stone 214 Revised 215 $4,68,581 $4,88,822 38, 235,154 18,625 1,37,46 153,82 4,486,639 38, 261,9 18,4 99, ,638 3,961,877 2,4 2,4 All Other Total 674,85 31,8 181,626 $11,738, ,95 17, 182,65 $11,3,814 17, ,265 Total and Other Sources $11,846,67 $11,157,79 $2,36,353 $2,133,646 1,115,535 1,38,114 2,111,38 2,147, ,48 192,937 2,389,414 2,447,418 97,82 98, , ,525 Conservation of Natural Resources 557, ,194 All Other Total 37,844 $8,72,763 6, 28,435 37,844 $9,2,513 6, 27,85 Streets and Highways Capital Outlay 3,189,24 2,16,77 $11,98,438 $11,214,35 4.3% 11.4% -1.2% -3.5% -22.9% -11.7% 5.5% -46.5%.6% -6.% 17.8% -5.8% 4.8% -6.9% 1.7%.8% 2.4% 1.5% 4.4% 34.8% 3.7% -4.7% -33.9% -6.4% Name of County: Blue Earth Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $29,36,661 $29,82, , 1,1, ,8 6,295,767 3,283,351 23,416,36 242, 1,5, 289,6 8,178,97 3,223,384 27,756,41 All Other Total 8,82,115 74, 1,1, 1,621,324 $75,54,797 8,952,656 71, 1,1, 1,73,61 $82,251,49 4,915, 8, Total and Other Sources 983,433 $81,33,23 2,28,421 $84,531,911 $9,295,81 $9,85,881 11,117,332 11,361,742 7,555,2 1,92, ,275 9,112 24,659,5 24,62,831 1,971,38 2,141,898 1,699,382 1,744,957 Conservation of Natural Resources 6,84,97 3,159,149 All Other Total 129,621 $63,477,786 2,284, 915, ,526 $64,789,929 1,39, 8,526 Streets and Highways Capital Outlay 13,277, 13,481, 4,983, 5,19,65 956,433 $85,893,78 4,53,421 $89,543, %.4%.4% 13.7% 29.9% -1.8% 18.5% 1.5% -4.1% 5.% 9.6% -1.% -1.% 131.9% 4.3% 6.% 2.2% 44.3% -6.8% -.2% 8.6% 2.7% -48.1% -3.2% 2.1% -42.7% -12.6% 1.5% 2.5% 323.8% 4.2% Name of County: Brown 214 Revised 215 $11,384,513 $11,839,893 27,5 2,94 38,64 3,22,195 1,28,881 8,898,88 25, 29,528 38,54 3,94, ,237 9,112,86 All Other Total 4,317,62 9,5 141,593 3,546,92 $32,615,778 4,5,488 2,5 15,447 1,862,982 $31,291,642 Total and Other Sources $32,615,778 $31,291,642 $4,289,971 $4,337,283 4,975,643 5,96,9 3,36,98 3,477,79 988,78 1,2,939 8,654,943 8,973,576 1,676,86 1,673, ,18 329,82 Conservation of Natural Resources 1,145,156 1,44,542 All Other Total 1,795 $25,373,95 1,795 $25,964,45 Streets and Highways Capital Outlay 6,116, 4,471, 1,287,673 1,666,28 $32,777,623 $32,11,73 4.% -9.1% 44.6% -.3% 2.4% -19.9% 2.4% -6.2% -73.7% 6.3% -47.5% -4.1% -4.1% 1.1% 2.4% 5.2% 3.3% 3.7% -.1%.6% -8.8% 2.3% -26.9% 29.4% -2.1% 14

21 Name of County: Carlton 214 Revised 215 $22,666,669 $23,788,725 23, 5, 74,225 7,565,575 15,32,482 18, 5, 73,575 5,496,577 15,378,959 All Other Total 2,414,5 36, 76,2 1,819, $5,477,651 2,442,5 36, 51,2 1,842,878 $49,628,414 Total and Other Sources $5,477,651 $49,628,414 $8,28,92 $8,692,525 7,292,761 7,127,145 13,146,5 11,75,567 1,358,12 1,38,822 17,247,626 17,988, ,49 286,29 Conservation of Natural Resources 1,5,372 1,64,697 All Other Total 1,213,72 $49,577,924 1,486,95 1,59,496 $48,674,585 1,294,678 Streets and Highways Capital Outlay $51,64,874 $49,969,263 5.% -21.7% -.9% -27.3%.5% 1.2% -32.8% 1.3% -1.7% -1.7% 8.3% -2.3% -15.8% 1.7% 4.3%.4% 5.9% -12.7% -1.8% -12.9% -2.1% Name of County: Carver 214 Revised 215 $48,223,94 $5,557,418 1,491, ,5 891,43 11,92,294 2,934, 47,43, ,45 1,491, ,5 946,924 8,393,183 3,175,951 11,873,35 826,15 All Other Total 11,285,231 23,634 2,148,661 1,621,246 $129,237,33 11,866, ,586 1,644,661 1,86,361 $92,35,58 31,2, Total and Other Sources 1,65,37 $162,42,673 1,468,37 $93,818,95 $18,576,327 $19,367,77 18,85,924 19,192,141 6,355,537 6,74,84 2,147,629 2,757,161 2,336,592 2,391,397 4,769,97 5,222,86 Conservation of Natural Resources 3,242,768 3,413,432 All Other Total $74,233,874 4,89,69 1,22,175 $77,85,511 4,351,5 1,461,365 Streets and Highways Capital Outlay 77,41,214 6,361,998 3,29,35 3,79,26 1,65,37 $162,362,673 1,468,37 $94,518,95 4.8% 6.2% -29.6% 8.2% -75.% 3.8% 5.1% -2.2% -23.5% -33.% -28.5% -1.% -8.5% -42.1% 4.3% 2.1% 6.1% 3.% 2.3% 9.5% 5.3% 3.8% -11.% 43.% -91.8% 18.1% -8.5% -41.8% Name of County: Cass Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $2,187,691 $2,277,87 329, 1,65, 58,61 5,9,35 918,991 9,945,415 47, 1,65, 57,95 4,582, ,841 12,895,974 All Other Total 3,798,481 7,5 844, 7,891,25 $5,72,748 3,675,297 8, 985, 7,577,225 $53,81,85 Total and Other Sources $5,72,748 $53,81,85 $1,945,353 $11,35,948 9,123,681 9,316,845 5,734,55 5,892,239 2,154,148 2,135,7 11,36,59 11,161,21 1,781,5 1,794,75 357, ,336 Conservation of Natural Resources 3,337,134 3,822,62 All Other Total 42,5 $44,836,252 42,5 $45,872,915 Streets and Highways Capital Outlay 4,, 5,25, 1,366,25 1,515,287 $5,22,277 $52,638,22.4% 23.7% -1.1% -1.% 5.% 29.7% -3.2% 6.7% 16.7% -4.% 4.7% 4.7% 3.7% 2.1% 2.8% -.9% -1.8%.8% 14.5% 2.3% 31.3% 1.9% 4.9% Name of County: Chippewa Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $8,598,679 $8,979,78 6, 9, 24,44 2,672,461 36,957 3,53,233 9, 28,64 2,339, ,17 4,521,847 All Other Total 1,25,151 37,52 415,536 $16,76,959 1,6,988 22,5 433,76 $17,737, ,562 49,6 129,364 61, Total and Other Sources $17,439,885 $18,289,125 $3,482,92 $3,628,262 2,213,66 2,274,298 1,33, 2,211, 223, ,172 5,82,441 5,791,14 131,27 131, ,48 464,234 Conservation of Natural Resources 916,45 68,57 All Other Total 29,14 49,1 $15,325,56 32,57 49,6 $16,143,54 Streets and Highways Capital Outlay 2,548,55 2,329,1 569, 382,71 $18,443,56 $18,854, % -1.% 17.2% -12.5% -12.7% 28.1% -1.8% -4.% 4.2% 5.8% -1.7% -52.8% 4.9% 4.2% 2.8% 66.2%.1% -.2%.% 4.% -33.6% 1.3%.1% 5.3% -8.6% -32.9% 2.2% 15

22 Name of County: Chisago 214 Revised 215 $31,347,21 $32,45, 9,5 397,45 4,921,714 14,43,255 9,25 69,147 4,582,582 1,58, ,748 All Other Total 5,793,11 293, 4, 129, $57,694,5 4,686,38 122, 4, 1,17,547 $54,754,35 Total and Other Sources 2,75,546 $59,769,596 (127,212) $54,627,93 $12,443,258 $12,557,38 9,371,48 9,955,217 6,997,94 6,184, ,152 58,93 1,67,224 1,122,737 1,62,255 1,789,26 2,159,824 82,619 Conservation of Natural Resources 894,238 1,52,528 All Other Total 85,252 9,5 $45,27,87 3,39, 1,537, ,395 9,5 $43,928,352 3,97, 49, Streets and Highways Capital Outlay 5,246,191 3,23, 4,325,885 3,11,761 $59,769,596 $54,63, % -2.6% 73.6% -6.9% -3.2% -19.1% -58.4% 688.8% -5.1% -16.1% -8.6%.9% 6.2% -11.6% -32.1%.6% 1.4% -62.8% 17.7% 2.8% -3.% 17.1% -68.1% -38.4% -3.4% -8.6% Name of County: Clay 214 Revised 215 $25,41,532 $26,914, , 69, ,77 4,688,15 2,891,447 1,821,713 47, 896, ,72 4,734,52 2,866,547 1,94,486 All Other Total 2,466,5 5, 125, 3,842,172 $51,52,824 2,57,987 5, 125, 6,817,972 $56,377,672 2, 2, Total and Other Sources $51,72,824 $56,577,672 $8,331,375 9,48,961 7,191,325 17,235,21 17,299, , ,79 57,43 493, ,755 $7,967,247 9,241,218 5,874,377 Conservation of Natural Resources 672, ,5 All Other Total 127, ,521 $42,272,482 1,589, ,873 1,14,937 $44,682,929 1,759,974 23,332 Streets and Highways Capital Outlay 6,386,15 9,111,735 1,154,922 $51,615,356 1,8,812 $56,865,782 6.% 5.6% 29.9% 7.1% 1.% -.9%.8% 1.7% 77.5% 9.5% 9.4% 4.6% 1.8% 22.4% -98.6% 119.4% 26.3% -8.5% 694.7% -1.% 5.7% 1.7% 8.7% 42.7% -6.4% 1.2% Name of County: Clearwater Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $6,214,198 $6,737, , ,119 19,2 3,4,519 1,481,724 5,952, ,19 58,93 21,325 5,744,338 1,733,645 6,65,333 All Other Total 2,745,291 5,6 1,575 3,69,388 $23,427,43 2,681,322 7,6 175,35 2,899,244 $26,443,16 Total and Other Sources $23,427,43 $26,443,16 $2,514,168 $2,49,26 2,72,938 2,645,15 2,557,4 2,834, , ,476 7,527,27 7,666,497 1,811,712 1,558, , ,833 Conservation of Natural Resources 1,87,62 1,572,433 All Other Total 8 1,733,824 $21,18,84 2, 5, ,585,52 $21,621,262 25, 4,875 Streets and Highways Capital Outlay 85, 3,54, 276,5 281,5 $22,332,579 $25,472, % -1.3% -87.8% 12.1% 91.2% 17.% 1.9% -2.3% 35.7% 74.3% -5.5% 12.9% 12.9% -1.% -2.1% 1.8%.9% 1.8% -14.% 4.1% 44.6% -8.6% 2.1% 25.% -18.7% 316.5% 1.8% 14.1% Name of County: Cook 214 Revised 215 $6,19,13 $6,516,848 98,7 32, 64,6 3,373, ,245 4,137,93 112,4 36, 57,3 3,645,657 99,645 3,354,133 11, 15, All Other Total 1,551,794 15,5 3, 593,934 $17,348,391 1,617,891 12,5 135, 662,649 $17,246,23 2, 35, 77,2 Total and Other Sources $17,898,391 $17,323,223 $4,48,721 $3,688,472 2,752,19 2,731,213 3,89,861 3,495,36 598,448 54,567 2,12,428 2,185, , ,239 1,14,726 1,153,1 Conservation of Natural Resources 119, ,871 All Other Total 125,951 2,847 $14,44,777 76,5 25, ,59 8,116 $14,539, , 18,684 Streets and Highways Capital Outlay 2,69,3 2,188,6 636,58 724,65 $18,499,291 $18,165, % 13.9% 12.5% -11.3% 8.1% 3.1% -18.9% -4.5% 4.3% -19.4% -55.% 11.6% -.6% -1.% -77.9% -3.2% -8.9% -.8% 13.1% -9.7% 3.1% 9.3% 1.1% 8.5% -1.9% 185.1%.7% -1.6% -25.7% -18.6% 13.7% -1.8% 16

23 Name of County: Cottonwood Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $8,491,154 $9,94,45 168,5 2,1 11,96 148,6 96,659 3,196, ,5 1,1 16,96 1,35,5 987,247 5,192,838 All Other Total 362,635 1, 136, 613,78 $14,11, ,895 1, 96, 566,79 $17,873,164 Total and Other Sources 333,52 $14,435, , $18,14,164 $5,651,623 $5,799,927 2,445,719 2,533,51 3,5,238 3,458, ,45 294, ,266 24,66 Conservation of Natural Resources 515,798 5,825 All Other Total $12,52,367 1, $12,828,18 1, Streets and Highways Capital Outlay 2,53,356 5,144,53 28,52 $14,792, , $18,124, % 3.6% 381.% 41.8% 88.8% 2.8% 62.5% 3.4% -29.4% -7.8% 26.7% -19.9% 25.7% 2.6% 3.6% -1.2% 23.% -1.% 43.9% -2.9% 2.5% 15.5% -31.9% 22.5% Name of County: Crow Wing 214 Revised 215 $34,767,8 $34,488,43 124,47 59, 981,645 8,881,94 3,56,265 11,35, ,6 59, 976,645 1,19,367 3,628,676 1,217,35 179,12 223,61 All Other Total 5,196,74 35, 486,359 2,733,9 $68,515,3 5,657,415 35, 495,2 2,519,51 $69,2,912 15,78 182,246 Total and Other Sources $68,62,18 $69,185,158 $13,227,24 $13,763,949 12,452,84 12,885,825 4,929,565 4,847,758 2, 15, 19,88,838 19,6,46 1,422,224 1,461,694 65, ,12 Conservation of Natural Resources 1,727,33 1,867,651 All Other Total $53,517,64 4,486,55 837,16 $54,559,457 3,982,75 1,221,91 Streets and Highways Capital Outlay 8,382,81 1,6,173 3,538,747 4,624,82 115, $7,877, ,168 $74,627, % 23.% -.5% 12.8% 3.5% -7.4% 24.5% 8.9% 1.8% -7.8%.7% 73.4%.8% 4.1% 3.5% -1.7% -25.% -.1% 2.8% 1.% 8.1% 1.9% -11.2% 46.% 2.% 3.7% 54.9% 5.3% Name of County: Dakota 214 Revised 215 $128,377,938 $129,661,717 5,66,25 1,127,342 37,95,593 16,426,554 41,264,394 15,169,753 5,66,25 1,193,51 36,677,621 16,794,887 54,176,84 19,89,85 All Other Total 37,779,838 55, 4,,5 4,631,22 $291,84,382 34,47,32 55, 2,5,5 4,716,269 $34,779,54 Total and Other Sources 5,972,979 $297,777,361 14,33,788 $318,813,328 $62,791,95 $68,377,676 37,424,71 37,693,263 9,665,583 9,967,963 5,84,975 7,25,484 74,215,59 77,66,928 9,151,871 9,721,243 15,186,78 14,17,296 Conservation of Natural Resources 2,98,231 6,32,22 All Other Total 4,257,96 82,595 $221,56,949 13,95, 1,819,996 4,426,67 82,595 $235,13,735 1,155, 1,174,597 Streets and Highways Capital Outlay 41,528,73 57,435,235 47,59,4 36,48,448 7,183,672 $332,697,747 13,964,481 $353,791,496 1.% 5.8% -3.2% 2.2% 31.3% 31.1% -9.9% -37.5% 1.8% 4.4% 135.% 7.1% 8.9%.7% 3.1% 24.1% 3.8% 6.2% -6.7% 111.5% 3.9% 6.1% -22.5% -35.5% 38.3% -24.1% 94.4% 6.3% Name of County: Dodge [Failed to Report] Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $ $ All Other Total $ $ Total and Other Sources $ $ $ $ Conservation of Natural Resources All Other Total $ $ Streets and Highways Capital Outlay $ $ 17

24 Name of County: Douglas 214 Revised 215 $25,796,937 $25,667,518 4, 124,49 48,837 4,581,143 6,81,226 2,559,165 35, 2,538,3 125, ,37 3,695,713 7,215,72 1,723,321 1, All Other Total 5,566,135 63, 162,9 713,15 $47,22,47 3,9,792 63,8 166,9 681,73 $45,179,134 Total and Other Sources 1,2, $48,42,47 $45,179,134 $7,857,553 $7,664,721 8,723,724 8,664,62 5,194,36 5,444,873 8,894,914 8,918,381 4,83,9 479,464 1,66,52 1,773,577 Conservation of Natural Resources 435,57 86,13 All Other Total 54,25 $37,623,72 2,15, 1,166,86 6,31 $33,812,22 2,165, 1,16,25 Streets and Highways Capital Outlay 5,21,556 7,8,9 2,323,343 1,15,853 1,2, $49,62,47 $45,179, % 534.6% 1.6% -51.2% -19.3% 6.% -32.7% -71.4% -44.5% 1.3% 2.5% -4.4% -4.3% -1.% -6.7% -2.5% -.7% 4.8%.3% -9.% 6.8% 85.1% 11.6% -1.1% 2.9% -5.2% 36.1% -56.3% -1.% -9.% Name of County: Faribault 214 Revised 215 $9,551,48 $9,846, , 1,264,873 3,4 92, ,284 7,755, ,5 1,183,63 3,4 113,5 289,64 7,755,858 All Other Total 1,49,561 16, 65, 615,565 $2,93,856 13,53 16, 65, 647,28 $2,395, , ,378 Total and Other Sources $21,385,81 $2,77,965 $3,671,526 $3,739,496 3,147,621 3,147,621 4,155,21 4,68, ,78 364,993 2,14,153 2,25,67 372, ,632 Conservation of Natural Resources 1,157,3 1,184,357 All Other Total 64,5 196,4 $15,144,77 691,75 436,233 66,5 21,189 $15,189, ,75 38,836 Streets and Highways Capital Outlay 4,417,23 2,994,21 454,225 $21,144, ,378 $19,598,93 3.1% 49.2% -6.5% 22.3% 8.4% -9.1% 5.2% -2.6% -31.2% -3.2% 1.9% -2.1% -.3%.6% 2.6% 2.4% 3.1% 7.%.3% 4.3% -12.7% -32.2% -31.2% -7.3% Name of County: Fillmore 214 Revised 215 $8,321,658 $8,659,53 279,87 64,62 2,135,268 1,95,441 1,362, ,131 69,35 2,763, ,298 1,59,817 All Other Total 1,874,696 5,5 24,7 691,564 $24,855,516 1,829,85 7, 22,2 59,331 $25,678, ,57 74,71 Total and Other Sources $25,271,86 $25,753,574 $3,35,75 $3,744,858 3,392,915 3,77,935 3,113,49 3,535, , ,881 4,22,941 3,847,918 1,582,871 1,479, , ,576 Conservation of Natural Resources 536, ,159 All Other Total 41, ,134 $17,71, , 63,298 4,783 43,222 $18,116, , 59,398 Streets and Highways Capital Outlay 6,365,44 5,981,48 1,368,735 4, 1,4,954 $25,464,25 $25,753, % -.3% 6.8% 29.4% -13.3% 2.2% -2.4% 27.3% -1.1% -26.4% 3.3% -82.% 1.9% 11.8% 9.3% 13.6% 2.6% -4.4% -6.5% -14.2% 2.1% -1.1% 89.4% 6.1% -6.2% -6.% 2.4% -1.% 1.1% Name of County: Freeborn 214 Revised 215 $19,457,478 $2,277,13 76,9 1,848,5 115,8 2,928,92 1,343,175 9,94,41 85,9 2,177,649 15,8 3,428,84 1,67,52 9,988,469 2, 18, All Other Total 3,761,377 45,5 11, 1,688,754 $41,146,617 3,977,4 47,6 11, 1,172,911 $43,211,968 4, 28,1 1,34,566 64, Total and Other Sources $42,527,183 $43,88,68 $6,295,731 $5,812,88 7,245,831 7,629,969 5,292,435 5,67, , ,529 1,315,99 1,441,664 1,65,828 1,89, ,9 416,3 Conservation of Natural Resources 1,88,43 1,954,221 All Other Total $33,392,8 1,74, 736,894 $34,158,759 2,725, 68,342 Streets and Highways Capital Outlay 5,395, 5,55, 1,22,4 25,775 1,28,2 3,5 $42,312,77 64, $44,74,81 4.2% 11.8% 17.8% -8.6% 17.1% -2.6% 9.8% 8.% 5.7% 4.6% -3.5% 5.% -29.8% -52.3% 3.2% -7.7% 5.3% 6.% 3.2% 1.2% 12.7% 8.7% 3.9% 2.3% 56.6% -7.7% 2.%.6% -86.4% 5.7% 18

25 Name of County: Goodhue 214 Revised 215 $27,122,98 $27,74, ,5 6, ,37 7,68,86 1,896,67 7,236, , 85,5 6, ,67 4,44,456 1,86,679 1,676,34 27,479 All Other Total 3,669,738 16,7 2,68 1,893,214 $5,875,395 3,822,764 16,7 2,68 1,919,33 $51,935,74 9,95, , Total and Other Sources 1,194,971 $61,165, ,89 $53,158,883 $1,588,61 $11,21,285 13,147,943 13,62,226 5,12,124 5,267,85 1,3,76 729,22 1,621,547 1,882,843 2,831,79 2,791,28 664, ,519 Conservation of Natural Resources 78, ,428 All Other Total 27,15 $44,695,33 1,984,93 131,783 18,269 $45,144,677 1,845,26 243,259 Streets and Highways Capital Outlay 14,412,465 5,957,196 1,194,971 $62,419, ,89 $53,548, % 6.5% -4.9% -42.1% -4.7% 47.5% 43.9% 4.2% 1.4% 2.1% -9.5% -7.% -13.1% 4.1% -.7% 3.2% -27.3% 2.5% -1.4% 11.3% -1.7% -32.7% 1.% -7.% 84.6% -58.7% -7.% -14.2% Name of County: Grant 214 Revised 215 $5,638,652 $5,96,25 124,15 98,434 6,375 68, ,73 4,712, ,35 99,217 6, ,73 3,43 4,568,31 All Other Total 1,36,725 1, 325,27 $12,865,715 1,63,381 6,5 399,384 $13,224, ,85 97,945 Total and Other Sources $12,979,565 $13,322,638 $1,92,124 $2,217,28 1,381,64 1,429,182 3,291,688 2,55, ,9 56,75 2,281,928 2,414,65 13,566 14,166 17,148 19,738 Conservation of Natural Resources 353, ,592 All Other Total 42,5 $1,18,145 27, 182,369 42,5 $9,274, , 172,893 Streets and Highways Capital Outlay 2,36, 3,247,732 31, 248, 113,85 $12,975,364 97,945 $13,315, % 1.%.8% 1.2% 28.6% -3.1% 2.6% -35.% 22.9% 2.8% -14.% 2.6% 15.5% 3.4% -37.6% 4.5% 5.8%.6% 2.4% -3.4% -7.4% 1.9% -5.2% 37.6% 7.% -14.% 2.6% Name of County: Hennepin 214 Revised 215 $663,849,167 $679,468,66 49,99,963 8,31, ,954,924 31,793,27 181,243,254 5,969,88 51,759,244 7,8,894 17,4,321 32,4, ,988,612 49,653,485 All Other Total 96,663,327 1,73,3 6,85, 13,526,8 $1,395,919,75 13,81,8 1,533,75 7,825, 142,512,575 $1,466,63,225 97,378, 124,64, Total and Other Sources $1,493,297,75 $1,59,667,225 $111,861,88 $121,42,349 27,753, ,368,233 38,918,562 4,525,984 44,478, ,137, ,753, ,856,223 74,448,925 77,782,676 Conservation of Natural Resources 535,33 546,9 All Other Total 21,754,25 125,8,76 $1,27,583,48 56,385, 43,613,525 2,312, ,339,899 $1,224,271,512 55,982,597 48,676,38 Streets and Highways Capital Outlay 4,681,142 4,788,88 181,34, 256,948,27 $1,493,297,75 $1,59,667, % 5.4% -2.9% -3.2%.8% 21.4% -2.6% 6.6% -1.% 28.6% 9.2% 5.% 28.% 6.5% 8.5% 3.2% 4.1%.4% -.7% 4.5% 2.% -6.6% -4.6% 1.4% -.7% 11.6% 2.3% 41.9% 6.5% Name of County: Houston Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $1,535,997 $1,891, ,345 76,88 2,216,371 1,216,12 11,696, ,861 77,38 3,123,228 1,37,18 7,54, ,58 All Other Total 2,457,634 6, , 824,498 $29,556,64 2,429,56 8, 139,6 628,869 $26,862,661 1,463,13 Total and Other Sources $29,556,64 $28,325,791 $4,495,833 $4,598,254 3,319,24 3,451,943 4,122,4 3,631,251 88, ,579 4,482,42 4,389,672 1,697,59 1,76,812 96,73 76,245 Conservation of Natural Resources 194, ,579 All Other Total 162,121 $19,377, ,25 61, ,954 $19,74,289 63, 599,37 Streets and Highways Capital Outlay 8,324,58 7,287, , , $29,591,61 $28,325, % -5.7%.7% 4.9% 7.5% -35.8% -1.1% 25.1% 4.2% -23.7% -9.1% -4.2% 2.3% 4.% -11.9% 6.2% -2.1%.6% -21.2% -.4% 3.6% -1.6% 2.6% -1.9% -12.5% 1.6% -4.3% 19

26 Name of County: Hubbard Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $11,447,14 $11,752,732 1,82,556 2,779,213 1,682,116 2,323,841 5,57,177 2,712,57 3,, 93,483 2,318,478 5,511,81 All Other Total 1,379,814 1,5,8 12, 1,946,385 $29,273,916 1,55,797 1,45,6 114, 2,458,68 $3,558,15 Total and Other Sources 13,75 $29,287,666 13,75 $3,571,9 $4,496,337 $5,377,684 4,588,456 4,877,691 5,498,7 5,886,599 2,826,112 3,19,63 7,277,3 7,72,51 394,33 489,717 Conservation of Natural Resources 1,162,839 1,215,136 All Other Total $26,243,84 58,22 $28,798, , 15,1 Streets and Highways Capital Outlay 2,636,8 2,245,152 1,146,3 13,75 13,75 $3,4,654 $31,255, % 15.6% 7.9% -94.4% -.2%.1% 12.4% 4.% -5.% 26.3% 4.4% 4.4% 19.6% 6.3% 7.1% 12.9% 5.8% 24.2% 4.5% 9.7% -14.9% -1.% 4.% Name of County: Isanti Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $16,244,514 $17,189, ,5 288,25 5,4,984 2,37,573 8,432, , 349,69 4,75,457 2,519,58 9,44,99 5, 5,5 All Other Total 2,67,542 55,9 12, 1,56,963 $36,325,424 2,256,755 51,4 11, 1,25,68 $37,975,626 Total and Other Sources $36,325,424 $37,975,626 $6,695,625 $7,135,885 7,269,996 7,535,633 2,929,18 3,11,565 11,533,19 11,672,13 1,278,373 1,338, , ,496 Conservation of Natural Resources 2, ,8 All Other Total 49,67 1,254,88 $31,758,241 71, 265,758 38,83 1,244,739 $32,864,699 73, 189,742 Streets and Highways Capital Outlay 3,393,225 3,372,35 198,2 866,99 $36,325,424 $38,22, % 154.8% 21.3% -6.7% 6.3% 7.3% 1.% 9.2% -8.1% -8.3% -17.% 4.5% 4.5% 6.6% 3.7% 6.2% 1.2% 4.7% -1.8% 25.3% -21.8% -.8% 3.5% 2.8% -28.6% -.6% 337.% 4.7% Name of County: Itasca 214 Revised 215 $32,173,138 $33,933,79 15, 1,49,15 27,5 26,321,464 3,632,182 37,823,562 3,293,483 4, 1,68,81 381,25 28,115,87 4,519,71 38,51,478 1,741,425 All Other Total 617,25 3,272,868 9, 1,36,317 $11,674, ,95 2,97,953 1,, 1,372,4 $114,26,133 Total and Other Sources 9,, $119,674,914 9,, $123,26,133 $1,2,669 $1,548,971 9,481,26 9,783,854 12,481,843 12,513,999 1,653,9 1,671,531 2,89,95 21,764,272 43,, 43,, 734,68 737,378 Conservation of Natural Resources 2,619,94 2,612,84 All Other Total 165, 3,234,233 $14,28,972 1,364,46 74,878 16, 3,834,987 $16,627,76 1,43,326 Streets and Highways Capital Outlay 6,365,19 6,563,731 9,, $121,85,446 9,, $123,621, % 166.7% 1.8% 4.9% 6.8% 24.4% 1.8% -47.1% -.2% -11.1% 11.1% 5.1% 3.2% 3.% 5.3% 3.2%.3% 1.1% 4.2%.5% -.3% -3.% 18.6% 2.2% 4.8% -1.% 3.1% 2.1% Name of County: Jackson 214 Revised 215 $9,129,821 $9,474,35 47,4 14,38 179,331 6,511,355 47,825 14, ,249 6,824,57 All Other Total 1,222,934 3, 3,6 1,886,775 $19,385,596 1,191,726 3, 25,6 2,125,845 $2,239,932 Total and Other Sources $19,385,596 $2,239,932 $2,443,771 $2,451,367 2,649,428 2,745,556 2,758,25 2,915,5 254, ,327 4,34,584 2,98,3 3,51 32, ,968 84,16 Conservation of Natural Resources 388, ,557 All Other Total 27,495 1,135,464 $14,851,92 44, 778,824 27,495 1,144,538 $13,837, , 556,727 Streets and Highways Capital Outlay 2,939,5 2,68, 569,5 587,5 $19,579,726 $18,586, %.1% -.4% -3.4% 4.8% -2.6% -16.3% 12.7% 4.4% 4.4%.3% 3.6% 5.7% 8.4% -31.3% 5.3% 2.1% 9.3%.8% -6.8% 11.2% -28.5% -8.8% 3.2% -5.1% 2

27 Name of County: Kanabec 214 Revised 215 $1,717,954 $1,717,954 19,7 5, 82,6 3,915,3 3,272,921 5,498, , 4,75 92,65 2,864,653 3,191,96 2,918,959 All Other Total 2,825,464 27,7 2,2,398 $28,475,53 2,338,844 26,7 1,187,898 $23,66,54 499, ,812 Total and Other Sources 32, $29,6,598 32, $23,966,316 $4,992,778 $5,26,315 4,924,594 5,25,784 3,383,458 3,467,521 88,718 18,468 5,363,48 5,345,737 3,269, ,83 162, ,552 Conservation of Natural Resources 15,681 15,892 All Other Total $22,335, , 39,69 $19,54,352 65, 381,1 Streets and Highways Capital Outlay 5,3, 2,895, 583,55 467,954 32, $29,6,598 32, $23,966, % -5.% 12.2% -26.8% -2.5% -46.9% -17.2% -3.6% -41.2% -17.1% -34.4% -17.4%.7% 2.1% 2.5% 22.3% -.3% -92.% -4.7%.1% -12.5% 2.4% -2.5% -42.4% -19.8% -17.4% Name of County: Kandiyohi 214 Revised 215 $28,68,674 $29,584, , 1,189, 466,1 2,172,826 9,58, , 1,185, 368,2 1,983,282 16,924,953 All Other Total 13,464, ,167 29, 2,723,7 $58,975, 1,98,47 73,8 35, 2,412, $64,146, Total and Other Sources $58,975, $64,146, $8,429,8 $8,65,2 12,25,4 12,876,7 4,1, 4,55, 14,632, 15,331,4 2,499,5 2,47,7 742,9 774,2 Conservation of Natural Resources 336,2 588,3 All Other Total 4,571,335 $47,562,135 2,39, 75,265 4,273,111 $49,451,611 2,185, 622,789 Streets and Highways Capital Outlay 7,68,4 1,787, 79,2 1,99,6 $58,975, $64,146, 3.2% -9.1% -.3% -21.% -8.7% 78.% -18.5% -37.% 5.2% -11.4% 8.8% 8.8% 2.6% 5.1% 11.% 4.8% -3.7% 4.2% 75.% -6.5% 4.% -8.6% -11.7% 41.8% 55.% 8.8% Name of County: Kittson 214 Revised 215 $3,324,92 $3,721,434 25,28 47,6 4,95 1,28,487 36,189 3,681,47 156,369 25,68 58,5 7,75 511,71 3,741 5,665,784 2,886 All Other Total 1,16,883 5, 11, 132,4 $9,884, ,98 5, 5,65 21,2 $11,491,352 Total and Other Sources $9,884,458 $11,491,352 $1,958,241 $1,869,319 1,32,495 1,267,358 2,195,89 2,265,426 88,466 92,284 1,511,81 1,435,78 36,162 36, ,5 12,4 Conservation of Natural Resources 244, ,181 All Other Total 12,7 $7,484,196 12,7 $7,365,4 Streets and Highways Capital Outlay 2,62,965 4,17, , 26, $1,236,161 $11,732, % 1.6% 22.9% 56.6% -5.2% -16.5% 53.9% -86.6% -1.2% -49.9% 58.8% 16.3% 16.3% -4.5% -4.% 3.2% 4.3% -5.%.4% 3.9% 8.7% -1.6% 57.8% 74.5% 14.6% Name of County: Koochiching 214 Revised 215 $3,681,648 $3,747, , 231,4 11, 2,438,793 2,992,34 9,135,1 312, 231,4 11, 2,922,77 2,97,44 1,633,452 All Other Total 1,983,344 3,9 121, $21,19,426 2,1, ,6 157,697 $23,363,395 2,393,241 2,441,217 Total and Other Sources $23,583,667 $25,84,612 $3,655,75 $3,248,179 2,323,934 2,386,214 2,52,63 2,242,54 1,82,68 1,182,72 4,53,299 4,54, , ,86 24,33 231,63 Conservation of Natural Resources 1,654,982 1,791,84 All Other Total 197,69 $16,839, , 28,34 1,73,425 $18,83,93 226, 26,11 Streets and Highways Capital Outlay 7,747,452 9,84,456 89,455 51,595 $25,728,433 $27,931,64 1.8% 5.8% 19.8% -.7% 16.4% 5.9% -8.1% 3.3% 1.3% 2.% 9.4% -11.1% 2.7% -1.4% 9.2%.% 11.1% 13.4% 8.2% 764.4% 7.4% 1.3% -7.9% 17.3% -42.7% 8.6% 21

28 Name of County: Lac qui Parle [Failed to Report] Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $ $ All Other Total $ $ Total and Other Sources $ $ $ $ Conservation of Natural Resources All Other Total $ $ Streets and Highways Capital Outlay $ $ Name of County: Lake 214 Revised 215 $8,553,822 $9,284,54 1,139,7 86,3 4,41,977 1,525,337 6,26,782 1,139,7 89,2 4,283,292 1,317,62 6,58,73 All Other Total 698,488 61,5 7, ,843 $23,2,433 57,157 61,5 85, ,347 $24,16,716 Total and Other Sources 2, $23,22,433 $24,16,716 $4,525,758 $4,78,199 3,84,431 3,842,922 3,576,97 3,769, , ,673 3,357,313 3,41, ,73 751, , ,379 Conservation of Natural Resources 33,218 31,494 All Other Total 17, 33,567 $17,643,819 41,667 1,648 21, 322,18 $18,16, ,667 76,33 Streets and Highways Capital Outlay 3,829,2 3,664, 1,171, ,167 54, $23,21,266 54, $23,299, % 3.4% -2.9% -13.6% 8.% -27.4% 21.2% 4.9% 4.1% -1.% 4.% 5.6%.1% 5.4% -7.9% 1.6% -.3% -1.% -6.% 23.5% 6.1% 2.6% 6.2% -24.5% -4.3% -17.%.4% Name of County: Lake of the Woods Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $3,3,973 $3,52,539 54,6 46, 4,382,683 2,894,15 3,46, ,5 575, 45, 586,13 2,886,669 2,475,668 7,5 All Other Total 2,265 2, 15, 364,328 $15,462,97 2,425 21,5 15, 386,719 $1,252,123 3,66 73,693 Total and Other Sources $15,465,163 $1,325,816 $2,11,84 $2,274,34 1,189,395 1,255,525 2,357,892 2,291, , ,394 1,466,388 1,526,721 94,22 94,22 33,68 293,268 Conservation of Natural Resources 133,65 128,65 All Other Total 272,7 323,75 $8,875, ,7 171,45 $9,15,788 Streets and Highways Capital Outlay 6,562,988 1,31,28 26,291 $15,465,163 $1,325, % 6.4% -2.2% -86.6% -.3% -27.3% -98.7%.1% 7.5% 6.1% -33.7% 233.6% -33.2% 8.2% 5.6% -2.8% 8.8% 4.1% -3.2% -3.8% 7.% -47.% 1.6% -8.% -1.% -33.2% Name of County: Le Sueur 214 Revised 215 $15,332,857 $16,29,77 386, 145, 226,899 2,951,368 1,2,189 8,48, ,5 145, 235,244 3,292,62 1,243,894 8,413,37 All Other Total 1,93,981 4,75 358, ,662 $31,95,578 7,739,571 12,6 237, ,982 $38,622,263 7,432,1 171, ,485 Total and Other Sources $31,267,345 $46,217,848 $5,16,342 $5,649,487 3,812,673 4,8,224 3,175,273 3,451, , ,477 6,378,272 6,965,272 2,115,424 2,259, , ,795 Conservation of Natural Resources 55,994 9,175 All Other Total 1,125 3,3 $21,662,111 1,852, ,212 1,325 23,3 $23,78,489 1,52, 385,75 Streets and Highways Capital Outlay 6,16,424 19,468,3 1,428,346 1,252,651 91,767 $31,472,755 66,79 $46,473, % 8.7% 3.7% 11.6% 3.6% -.8% 67.5% -69.1% -33.7% -55.1% 24.2% -4.8% 47.8% 9.5% 7.% 8.7% -4.8% 9.2% 6.8% -2.4% 63.4% 2.% 66.1% 9.8% -18.% -8.4% 223.6% -12.3% -27.2% 47.7% 22

29 Name of County: Lincoln Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $4,884,397 $5,148, ,1 595,135 3, ,911 4,963,14 96,92 392,695 3,88 112,812 6,598,161 All Other Total 561,622 65, 48,71 $12,616, ,438 5,535 65,539 $14,372,247 Total and Other Sources 447,138 $13,63, ,591 $14,637,838 $2,311,46 $2,391,967 1,593,376 1,619,417 2,88,243 2,89, , , ,83 885,416 35,376 42, , ,746 Conservation of Natural Resources 1,153,848 1,32,382 All Other Total 44,76 19,319 $9,38, , 112,965 5,7 16,44 $9,433, ,25 19,725 Streets and Highways Capital Outlay 3,273,935 4,753,651 $13,13,866 $14,637, % -1.8% -34.%.% -.1% 32.9% -6.3% -22.3% 26.% 13.9% -4.6% 12.% 3.5% 1.6% 2.9% -.3% -1.1% 2.8% -5.9% -1.5% 11.9% -17.%.6% 1.6% -2.9% 45.2% 11.7% Name of County: Lyon Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $12,676,566 $13,247, 67,5 261,146 12,62 43, ,56 11,258,245 84,5 258,175 12,28 345,897 52,269 6,769,342 All Other Total 2,413,8 2, 661,54 $28,571,472 2,284,275 3, 891,68 $24,425,418 89,85 Total and Other Sources $28,661,322 $24,425,418 $4,297,845 $6,983,2 4,798,657 4,948,311 3,439,157 3,554,12 556, ,55 2,637,596 2,684,167 22, 252, ,822 66,532 Conservation of Natural Resources 192, ,352 All Other Total 58,2 $16,841, ,75 28,25 58,2 $19,887, ,75 28,25 Streets and Highways Capital Outlay 1,56,364 3,233,683 35, 35, $28,661,322 $24,425, % 25.2% -1.1% -2.7% -14.3% -36.9% -39.9% -5.4% 5.% 34.8% -14.5% -1.% -14.8% 62.5% 3.1% 3.3% -.7% 1.8% 14.7% 2.9% 1.% 18.1% -69.4% 14.8% -14.8% Name of County: Mahnomen 214 Revised 215 $4,67,46 $3,982,65 4,3 278,5 8,32 2,922,527 1,837,94 3,676, ,119 4,2 278,5 8,115 2,441,234 3,31,331 3,838, ,732 All Other Total 659,292 18,2 3,7 26,85 $13,842, ,1 17,7 3,8 19,565 $14,857,876 Total and Other Sources 13,988 $13,856,669 17,914 $14,875,79 $2,37,176 $2,154,179 2,449,15 2,52,54 1,612,899 1,651,92 25, ,61 2,753,299 2,737, ,39 77,918 38,535 39,455 Conservation of Natural Resources 27, ,72 All Other Total 1,14,2 543,294 $11,33,214 74,1 3,377 1,523,583 1,289,22 $12,456,46 Streets and Highways Capital Outlay 3,323,924 1,799,112 96, 5, 13,988 $14,814,63 17,914 $14,323, % -2.3% -2.5% -16.5% 79.7% 4.4% 3.5% -5.% -2.7%.3% -7.9% 7.3% 28.1% 7.4% -6.6% 2.9% 2.4% -5.9% -.6% -38.4% 2.4% 8.7% 5.2% 137.3% 1.2% -1.% -1.% -45.9% -47.9% 28.1% -3.3% Name of County: Marshall Adopted budgets for the following funds: GF: SR: DS: CP: 214 Revised 215 $5,425,122 $5,77,281 5,523 21,24 1,247, ,272 5,691,229 53,723 21,24 1,171,99 491,489 8,963, , ,475 All Other Total 1,742,997 4,5 1,14,47 $16,276,953 1,747,672 3,5 978,6 $19,825,934 Total and Other Sources $16,276,953 $19,825,934 $2,428,225 $2,612,762 2,336,398 2,327,188 3,363,259 3,516,34 112,599 13,25 3,494,772 3,382,33 34, 47,5 251,85 242,611 Conservation of Natural Resources 455,69 471,584 All Other Total 3, $12,479,793 3, $12,733,34 Streets and Highways Capital Outlay 3,39, 6,679, 662, ,82 $16,532,247 $2,38, % 6.% -6.1% 34.9% 57.5% 31.6%.3% -25.% -11.4% 21.8% 21.8% 7.6% -.4% 4.5% 15.5% -3.2% 39.7% -3.7% 3.5% 2.% 97.% -5.5% 21.2% 23