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Home My WebLink AboutFinancing Local Government in the 1980s Update STATE OF MINNESOTA FINANCING LOCAL GOVERNMENT IN THE 1980's (UPDATE - APRIL, 1984) STATE OF MINNESOTA FINANCING LOCAL GOVERNMENT IN THE 1980's (Update - April, 1984) TABLE OF CONTENTS PAGE NO. SPECIAL REPORT, ANALYSIS AND OVERVIEW • Introduction 1 - 2 ° State Budgeting 2 - 4 ° Excerpts of "Fund Balance Analysis" Documents - State Financial Resources Provided and Applied 5 ° State Revenue and Revenue Forecasting 6 ° State Financial Resources Applied To /For State Government versus Other Purposes 7 • State Financial Resources Applied To /For Local Government 8 • Excerpts of "Fund Balance Analysis" Documents - State Financial Resources Applied To /For Local Government - Detail 9 • Local Education Aids 10 11 ® Education Retirement Aids 11 • Local Government Aid 12 - 16 ° Property Tax Aids 17 • Special Retirement Aids 18 • Summary and Conclusion 18 - 20 STATE OF MINNESOTA FINANCING LOCAL GOVERNMENT IN THE 1980 (Update - April, 1984) STATISTICAL DATA SECTION LOCAL PROPERTY TAXES: • Property Taxes Levied By Government Subdivision (With % Changes) 1968 - 1984 Table 1 -A • Property Taxes Levied /State Credits /Property Taxes Incurred (With % Changes) 1968 - 1983 Table 1 -B • Property Tax Credits Paid to Local Government Units, 1968 - 1983 Table 1 -C • Property Tax Credits Paid to Individuals, 1968 - 1983 Table 1 -D LOCAL GOVERNMENT AID - 1981 -1984: • Anoka County Cities Table 2 -A • Carver county Cities Table 2 -A • Dakota County Cities Table 2 -B • Hennepin county Cities Table 2 -C • Ramsey County Cities Table 2 -D • Scott County Cities Table 2 -D • Washington County Cities Table 2 -E • Summary of All Minnesota Cities Table 2 -F • Selected Non - Metropolitan Cities Table 2 -G STATE OF MINNESOTA - EXCERPTS OF FUND BALANCE ANALYSIS: • Annual Basis - Dollar Amounts - F.Y. 1979 through F.Y. 1985 Exhibit A • Percent to Total Financial Resources Pr ovided Basis - F.Y. 1979 through F.Y. 1985 Exhibit B • Percent to Total Financial Resources Applied Basis F.Y. 1979 through F.Y. 1985 Exhibit C • 1981 -83 Biennium - Budget and Actual Exhibit D • Biennium Basis (With % Change) 1979 -81 Biennium; 1981 -83 Biennium (1/81 Proposed Budget and Actual); and, 1983 -85 Biennium (Appropriated) Exhibit E i. 3 I �'f - ",� �`. �=q: n _ "_,�: �� t m+: :,�� <,. •a ^ °,a ks „�z,e:�'s°:» v � ^. .a'9�9a�.a,`�: � :,. s w � Ys 'a;�a� 'afi 3, �,';� F % iff • a.,�"��: t' a ��: '�s a.�� a'. �a�x;� §�� „. °� -�.. �" -- ..a;d.. - CC Y B No r 'c°�€'.a I : I r f �;r °� :. �, 'si ",as: . s; .' "a �t a�: '€a na; � - w `° rs,�;., "t r�.. •ez�:: �m�d+ � � =, r xix's'a.�..�± F f'f <_UE - low 0 * , a. � •E� �...,�: �; .ate _ _ ^ +i a Special Report of VRT & CO. Page 2 The 1980's came in with a "bang" for Minnesota local government. The 1981 Minnesota Legislature had problems "balancing" its 1981 -1983 (July, 1981 to June, 1983) biennial budget. The magnitude of these problems became more severe as the calendar progressed through 1981 and 1982. With hindsight, the "balancing" problems faced by the 1981 Minnesota Legislature were nominal com- pared to those faced by the 1982 Legislature. To truly understand the effects of the State problem, we must review the events from a historical (look -back) perspective. The State problem came to public and local atten- tion during the later part of 1980. At that time, it was viewed (by the State) to be a cash -flow problem rather than a budget problem. Accordingly, the State used cash -flow techniques to solve this problem. These techniques became known as "shifting ". More important, these techniques did not resolve the problem because the problem was one of budgeting and not cash -flow (i.e., State financial commitments exceeded available finan- cial resources). STATE BUDGETING The State of Minnesota operates on a biennium (two year) budget year ending on June 30 of each odd numbered year. During the later part of 1980, the State was compiling its budget for its June 30, 1983 biennium (i.e., July 1, 1981 to June 30, 1983). The January, 1981 recommended State budget for the 1981 -1983 biennium reflected the follow- ing major budget "shifts" or cash -flow techniques and /or solutions: 3 • LOCAL GOVERNMENT AID - Delay the March payment until after June $ 67,400,000 i RENTERS CREDITS - Delay payment of these =e?its r rora before July to after June 107, 400, 000 Total $ 174,800,000 .j The above "shifts" were considered sufficient to "balance" the 1981 -1983 biennium budget when this budget was originally proposed in January, 1981. As the 1981 Minnesota Legislative Session progressed, the State budget situation went from bad to worse. Not Special Report of VRT & CO. Page 3 only was the 1981 -1983 biennium budget "unbalanced ", projections indicated that the State would end its 1979 -1981 biennium (June 30, 1981) with a substantial shortfall. The State took prompt "action" to solve this problem with another "shift ". They with- ', held payments of local Education Aids at June 30, 1981 totaling $232,499,300. These aids were withheld until after June 30, 1981 and the State was again in "balance ". More important, the State continued to use cash -flow techniques in an effort to solve budget problems. During this process, Minnesota local government units were told /informed (by the State) that they would have to "do their part" to assist the State with its "balancing" problem. This assistance carne in the form of decreasing State aids to Minnesota local government at the expense of increasing local property taxes. Increased local property taxes were effectively mandated by the State because of the timing of aid cuts. The State decreased aids to local government (particularly to local school districts) without sufficient warning. Local jurisdictions did not have adequate lead time to eva- luate options available to offset the reduced revenue. As a result, property taxes increased substantially. These local taxes were increased primarily to replace lost State aids and not to provide additional local revenue. The effect of this action (by the State of Minnesota) was increased local property taxes of 290 (1982 over 1981) for local school districts. This increase was followed by additional 11% increases in 1983 and again in 1984 for local school districts. See Tables 1 -A through 1 -D in the Statistical Data Section of this Report relating to local property taxes for the years 1968 through 1984. On a State -ride basas, property taxes (for all local government units) increased by over 71% between 1979 and 1984 as compared with 21%, 44% and 48% for each five year period ended 1969, 1974 and 1979 respectively. Substantially all of the 1979 -1984 increase occurred in 1982, 1983 and 1984. These increases were primarily the result of decreased State aids rather than increased local revenue. Special Report of VRT & CO. Page 4 The State budget problems from 1980 through 1983 were substantial and severe. The State took numerous actions to resolve these problems. An overview of the financial results of such actions will shed some light in determining how the State situation was resolved and (more importantly) what actions the State took once the problem was resolved. As stated previously, the State budgets itself on a biennium (two year) basis. When the State problem first carne to public attention, the State had a proposed 1979 -81 budget. This proposed budget is an important starting point in that it signifies the State's financial intentions just prior to addressing its budget "balancing" problems. Legislative actions after this point are important because they signify just how the State resolved its budget problem and (more important) what the State did after its budget problems were apparently resolved which continue to adversely effect the financing of local government in Minnesota. A clear picture comes to light by comparing the State budget documents. A com- pilation and comparison of this data is presented on the following page. This data was extracted from actual State budget documents. It has been re- formatted into a format consistent with that used by many suburban Cities for their own budget process. This format allows for a clear overview of State budget and financial operations for the past few years and the current State biennium. Special Report of VRT & CO. Page 5 o N blk V F- •f N CT O "t ON Ul 00 ^ n •-> C CD N O n h 00 M ()N h ct 00 t M O - 0 O 0) +- Ot j} s Ot0^ NNN N N ONOJ OOMC• M 0) A 3 E U NNN NtTN N ^ h N c Q) +- O >.E C eQ v Q) A -0 > N }- 4 i C L A O _ 3 E LL C LO > C. N N m (0 V r a - M O co N C) tD h O N1 O rN) h O t0 r0 } N N '0 C. it" .0 N ;- N N O O M ^ N� (S7 d h t0 h .0 N CT L d N •0 ¢} co CT O C', ^ N N O O M Ili C h C N (0 3 •C G M V• c -4 .--° 0 O C) h c0 tt CO a` ^ Q M d C s• 0) 3 a 'o N O O 00 CO 3 V to O O U\ ^ ko V O ON U1 ON co M M d L A (D v- N (0 > .1- D• \ O 00 O C CC) M •-- N M O M 3 41) to 3 Q) to ^ ¢ O v O O M to V O\ } N N C. C 0 L •+- (0 1 (1) O O b9 ^ •}- t L V) c O to Vr 1-- a : - + - N N + - f0 •- C Q) 3 } m '0 L L Q) N to G 00 h Q• D\ U1 N C N ^U\ OEM O �(�Ot OON E N O L Q) > 0 • • • • I N N L L } 0) 0) CO s U1 V O Ln M h 'zt Ot tT n ON 00 -- L O CL - 0 L CT U N N •1- 4- v O C } } A t9 D2 L N a) 0 e C. C 7 N 0 C A m } W 4- cl' U\ .-- O U\ N h M O\ O CO ^ U1 It M 0) Q) N L L 0 C U O V Ot to M n M m •- V U q. ^ N - 0 L to 3 N +- ¢ i- N W C 00N^ N {-N C A p F O 3 V t0 N tT 00 M ^ V' rn ^ V• t0 M U1 t0 v C ¢ °+- (0 m N to O N ON N d�D N O t0 ^^ O\ h N m O N '0 .0 '0 Z E ¢ �h`t N M N�tM tThN � M } D c > ( O C W 3 O v c0 cc M M M h } N - O 04- • V c O c (n 4 .c m z O N m .0 L N L v- + m m +- L L + C. > O (U O N tL m m O m +- +- v J N - M m 92 •. .. ••. i- N f0 O • t0 ¢ - O O +- M N t0 +- �t N W N^ d d m - +- to Q) U Of to 0 1 0) C ko n V' O� N t0 �' to d' M h D` L a m to • .G •- L W >- •-- • e • s 1 O 3 U L +- O z J `(-- tb I s V N O\ h M t0 h D` N kc 4 M h A O N (0 C v- W ¢ O CA 3 U N`-' Nn N ^NN • L J L 0 - I)) • - I U W C N O O N U +- -c t O ¢ a h O tC U\ <t O Ot 't t0 n n M Vt N M N L v 3 (D 'O to J c O M^ h O` t0 O Ln O h �t N N Ot V CO f1 d • +- N N W ¢ - L } a, [tLn C. N USN hOt h It VI C E t0 3 z 03 0 - z U1 3 N U\ O Cb Ul Lf 0 N O Ul 00 tt) tp O N N Q) i- •+- - S U m iE O i- O to t0 to V U t N N W to V h -4 .•- "t °� m 0 •- a • C 0) Q) C \ Q O vtc1 t0 h N MM Ot %t M h "o � _O O 0 A A LL LL O L •- •F- 0 tb O = E bq to +- 3 N A (0 +- > W LL ¢ } (U a ^ V 0) .0 O ¢ E v 7 V at c I •v � ? V ^ n 00 to N ^ et t0 O W 00 M O N • c + U *-- - • m 0 ¢ W C h O tT t0 N M t0 c0 m t0 [t Ul m O cl' (0 N w \ • L E 0) 0) C X m _ c0 N M V O h t0 U1 M 1 0 t0 V t0 00 °- A m 0 L Q) 0_ O W •- (0 ^ Lr O t0 00 Ot tr O O t0 h t0 ct cc M N In 0) 4- A A m 3 h WN (D ^ O1NCD ^h^ O M -c M E .0 O U f +- N h M CO ^ h M M �t V d' �t ^ +- 00 L •- i- E L to O U U w I 1 i O C, - 3 ai ¢ b y t0 tD N K) M r N 1 •f- 4- ID L Ot v to to Ot C Q) ~ } W . OL O W U O Q) U 1 +- �-- N C7 •t) •- 4- 3 Z c • +- L .G: O `F- L w- A O (0 N C (D } O N •- - •- +• L Q) C_ m C C. .0 V) 1-- L N E O rn tn + ¢ O > c ¢n N N L •O to N N .G _0 '0 d E X > N K N I- N O 0+- F- •- Q) O f0 O (0 V O U i- d E 3 ¢ > Ctf rD } Ur 3 L LL +. L 1 v- O 00 1 --• CL L L :3 U O O c O J_ • Of to c 0 a_, (U • - um - to ¢ n a (n4) ¢ °0 ¢ NU v u� Z ' \ 3 0 t 'J v, C Q) ZD -- W 0) d +- L V c 0 O C '0 L LL !- to 00 '0 1 0 ♦•- (0 00 o- C J Q C U) W C C O v 0 \ 3 3 b U Q) \ • •F- > w! > 0 LL O (0 ¢ ^ U A ¢ v O U �C NO m G t ++ L U Q.1 a) 3 C^ 1 I G- 1 W +- 1 T (0 © U CL C C O 0 - C ¢t V> 0 m C it: . 0 7 Co G en 3 > i- 3 C 'D N (1) N +- fu C 0 C •. ? +- N U = +- t j a) p C W •• 4- m m O "'�•- O LL) +- +- K p } m L •- •0 } Z 0 z to f0 z } Z t E 0 O C) v m> Of o LL 17 C? c ro N E (D lL m C.) Z U Z o z L z{ c v M Of (1) m E¢ •- (Y 0) VI U O G T °- Z W 3 W 3 i- W 0 3 W L O •-' O +- K O - > d E (1) •- O F• - L (0 - - W - - 0 -- A C - v- -. O (0 m m 10 L N O O C L a +- (0 0) Cl (0 C. - m W m C m .0 m > m ON M w V C C N + - LL. O O d W L} O U L i - > X +- d b O +- .-• V '0 Q) m +- F-- N L f- d' > . p _ O O f0 O ¢ °^ N M Q) •- M O T U1 N m t0 Q) > > ro L m O 'o c 4 F CD F F w o0 } c0 O v CO N - 1 > - to } M Q � 2' d' U `(- ¢ G N Z O C t0 N Cr, L 00 O 0) CO • ( 00 0 U LL � C C •0 (N L - N C. 0 0 0 4• O m L •- ON •0 X ON N O C) N O m C O C..) + X L 00 N •+ ^ n N ^ (0 (1) L - m ¢ Q) O L - L Q +-W H - j - j W L Q1 LL tL W v v O O to z Special Report of VRT & CO. Page 6 STATE REVENUE AND REVENUE FORECASTING Total State Revenue for the 1981 -83 biennium was originally forecasted (January, 1981 Proposed Budget) to increase by 27% over the previous biennium. This forecast was made (and used) in spite of a 3 %_increase in (fiscal year) F.Y. 1980 over F.Y. 1979. This original forecast proved to be a major part of the ensuing budget problem. As calendar time progressed, it became more and more evident that these forecasts were too high. Actual and estimated State Total Revenue from F.Y. 1979 to F.Y. 1985 Estimated are as follows: Amount F.Y. June 30, (In 1,000's) % Change 1979 - Actual $ 3,235,082 1980 - Actual 3,333,343 3.04% 1981 - Actual 3,473,125 4.19 1982 - Actual 3,871,579 11.47 1983 - Actual 4,338,271 12.05 1984 - Estimated 4,977,622 14.74 1985 - Estimated 5,123,306 2.93 The above amounts include the 10% personal income surtax from July, 1982 through December 31, 1983 and the increase in State sales tax from 4% to 5% effective July, 19:7'1 and to 6% effective January, 1983. Detailed information related to State Revenues over the past five years and pro- jected to F.Y. 1984 is presented later in this Report. See Exhibits A through E in the Statistical Data Section of this Report. Special Report of VRT & CO. Page 7 STATE FINANCIAL RESOURCES APPLIED T O /FOR STATE GOVERNMENT VRS. OTHER PURPOSES State financial resources applied to /for the benefit of State government totaled $3,417,648,000 representing 46% of total resources applied for the 1979 -81 State Biennium. These costs were expected to increase to $3,978,725,000 with the 1/81 Proposed Budget for the 1981 -83 Biennium. Actual State financial resources applied to /for the benefit of State government totaled $3,994,858,000. An additional $306,123,000 was applied toward the State's reserve balance at June 30, 1983. State financial resources applied to /for the benefit of State government versus local government and local taxpayers (property tax relief paid directly to local tax- payers) were /will be for the 1979 -81; 1981 -83; and, 1983 -85 State biennium (i.e., budget periods) as follows: Local Government and Local. Taxpayers State Government _ Amount % of Amount % of T Period ( In $1,00 Total ( In $1,000 Tota ® 1979 -81 Biennium (Actual) $ 3,991,153 53.87% $ 3,417,648 46.13% ® 1981 -83 Biennium: - 1/81 Proposed Budget 4,762,017 54.48 3,978,725 45.52 - Actual 4,000,256 50.03 3,994,858 49.97 ® 1983 -85 Biennium (Appropriated) 4,686,680 47.64 5,151,380 52.36 The above data illustrates how the State resolved its 1981 -83 budget "balancing" problem. It was done by: (1) reducing the State's financial commitment to local govern- ment and to local taxpayers; (2) increasing the level of taxation at the State level (sales tax and income taxes) and local level (property taxes); and, (3) no re to overall financial resources applied toff or the benefit of State government. Special Report of VRT & CO. Page 8 ST ATE FINANCIAL RESOURCES APPLIED TO /FOR LOCAL GOVERNMENT State and local government in Minnesota truly are financial partners. A substantial portion of the State's General Fund budget is devoted to collecting taxes at the State level and then paying State aids to local government jurisdictions and direct payments for the benefit of local school districts (i.e., teachers retirement, Minneapolis retirement, police and fire retirement). However, an overview of State budget data shows clearly that the partnership is not an equal partnership. For the 1981 -83 biennium, local government jurisdictions were "asked" to "do their part" to assist the State in solving its budget situation. This results in a 6% increase in State aids from the previous biennium. Actual State aids were reduced by 15% from the January, 1981 proposed budget. This occurred while State government "did their part" with a 17% increase from the previous biennium and approximately the same as the January, 1981 proposed budget. Local government jurisdictions (at the expense of higher property taxes) "did their_ part" to offset the State budget "balancing" problem while State government "did its part" by limiting its increases to 17 %. However, the State's 1981 -83 Biennium is now history and the State's budget situation is apparently resolved. The 1983 -85 Biennium is now in process and the outlook is better. The State budget has been "balanced" and the State is (wisely) building a reserve balance. State financial resources applied to or for the benefit of local government jurisdictions have been increased by 14% from the previous biennium but still 3% below the January, 1981 proposed budget. Meanwhile, State financial resources applied to /for the benefit of State government have been increased by 29% from the pre - an over -he January, 1981 pr ^�poseJ budget. In addition to this 29% �� virus u_ _ __ increase _ ^• e:penvacle resources, the State nas used 305, 23,000 or 4% of its 1981 -83 financial resources and $330,176,000 or 3% of its 1983 -85 budgeted financial resources to build a reserve balance in the State's General Fund. Details of State financial resources applied to/for local government are presented on the next page. Special Report of VRT & CO. Page 9 1 _ V 1 M co V n L(I O n 0% V t- tD V V - U r" V co c0 Ln V C W Ot tb M tcl Ot % V N 1� t` O M O� N E V L • V n V co N U1 t0 K) CO V O% ko N c0 O V V M U + U M V M^ N N N N M N N 1Il N e c •- �Q o C L U N O c m L •- m ON a V M N 1- M N 0% c0 n tD ON ^ V •- V N M Ul CL N co M M M c0 I V O N Z- M r t0 f� O I- t0 O 'O c0 < I - M n� 1 0% m N t0 co N N N N I- O V N N U 0 1 i- w O L w w w w w w w w w w w n w w w M V c M o0 O N 00 1 V I- r'D 00 V O M O tn M M to V m O aD O 0 V (N - N 00 M O W V D\ N M •- •� V M 04 U) •- V E w N < V L to b9 G N + RC SQ LQ C N 0 +-- N N to *- V tD M V V M O N CO t0 M M O M � C O N O M N O V O C Ul E (0 • • • s s s e e OO :3 .G N M m N -- rn (n 0� •- M r M v -- m o Ir. rn U N N •c v v v v v o.. v v m (U U M 4- V V O ON CO N V I-- M t0 M N O V V M n O O c co V Ul M M N n 01 V ^-- M V t0 m O tD ko O r - N Ot r - V •- 1 ¢ C Lr M N 1� I D\ Ot 13 D• O Ot N 0t O c0 O lr t0 c0 v V OO O +- n O0% O V r I` 00 *-� t0 1l- m M Ch V I - t0 N to at O b 01 M ul I U1 M M M m M c0 V N n p (N V N I- 'n F- E N 00 N V n ON N c Z < _w W M • U b9 U) 0 U ^ L z o m C ) L U) LL ro a r %n - (D ee � e_e (0 < O i- t0 t0 M n V V Ot OD N ON O O M V N N N M t0 N O N C to t0 Ul tD O (O Ul N Ot 1� N ,-- Ot O L W >- E (0 a • e • e • s o • o O Z J "- 7 'O .0 n h- ON n 0` n 00 n O M N V W h Q\ +^ Q\ V v- W Q O - U M M" M N +-- M N V m n N CA v N V N C9 Z ° C m •' t0 v < d C QQ N I O 0) '0 } W O - aJ U) < U m N 7 I- z O O < M O1 N U1 N � O\ U1 %0 t0 00 O O O n O M M W n M tD M 'D V> J c c0 O V O O n O ON M M V N V d O N N co n to I` n N N W <C •- I L }- M N Ot t� N U\ tD O O U\ u1 N O 1� O� Ot z m Q C 1 w C - w w w w w w w w w w w w w w w w Z UI W S M CO 0) tD to O N V UIN N N M O o0 ko N M M M c0 n n m 0 i - m O m n O c0 UN 1 O t- M K1 V t- O V N 00 V U\ V N > E > e-- \ V N N N M °-• M V 0) *- U_ tt.. 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'o (0 •• L IL Of J 10 J (0 C O C C C U) C 4_ Q 0 E 1- i- - L O N JI Ul •- C O °• +- +- U O N +' O >, '�^ C < Z U 'O (0 Q N OJ n ) - •- #- (0 •- F-- G ut N •- p G • - X } - ¢ O W (D •_ - U_ T, +- m +- Z 0 <n + - - U) N r, • - m g L< U\ c < 4 g (0 U c (0 LLI E f0 Q .G •• 4 - 0 'r © { - V) L Z c O} c c U n O U 0 N °- U U) cn L U a Z C 0: O N v (o I- c 'C N 'O C O D 'D - 7 W L N (0 =1 I- C O U >• O W N U_ W `� L •- C C O W ^• O U V W i- Z7 D_' ._ 'p Z 3 -� m L 4- L X 0- \ > <C � � 10 O U F- N< W U W- i- +- U W W O< L- +- L (L W N O U_ U_ N C •+- M Of z 0 + v -� F O •- O F- U m U7 0 w 0 U U+ - - L O =) w - C (U C - (0 'O - W - w U cn x L •_ 0. -- •-• -- CL 'O (0 - - 4) W ON O�< O +- (0 (0 U 0 M X \ (U D_' 'o Q "O C p O M ►- -- J n C U 10 0l > N Ot Ot cn Z - L C O Q+ 0 N 0} W c I- Q t- L +- W O O << (o O +- n 0 +• +- V W Of Z +- O - O J O Z L L L Q> (0 m - (L O fY a. d U J O< C0 10 R' W O (O O. (0 •- O N N 0 12 h fu O 07 N 4- s N U7 > 10 N +- L 0) - wc L .G U� U7 I- U O L J N J C - U L to >- M J O C C U (0 N 0) F- U U U 0 0'. 2- L O < C 10 •^ N s N <' C7 Q C (0 'V V -C - 0 < m m (0 J LU L U L C U Q' C -- L U_ b9 U O L C), O +- : U 0 0 0 d i- 0_ O 0) to + U O W •- O +- z¢ok l -�n >om o►-r -F c� 0x¢ d CL I- - ao Z C,) W W v .l d N O j + J O O U- U) z Special Report of VRT & CO. Page 10 LOCAL EDUCATION AIDS Local school districts in the State of Minnesota are financed under complex formulas with a combination of State aids and local property taxes. These aids are the single largest State aid paid to local government jurisdictions (190 of State resources for the 1983 -85 biennium versus 5% for local government aid paid to Cities). Accordingly, they were treated most severly during the height of the State budget situation and have yet to recover to the 1979 -81 biennium levels. To understand these aids, one must look at the financing of the Foundation Aid Formula rather than overall levels of Education Aids. The Foundation Aid Formula is a formula used to determine overall financing for the general maintenance operations of local school districts. The State (through this formula) controls total revenue resour- ces and the split between State aid financing and local property tax financing. The Foundation Aid Formula and means of financing was /will be as follows: (All amounts in $1,000's of Dollars) Property State Total Tax Levies Education Aids Foundation % of % of Program State /School Year Ended Amount Total Amount Total Revenue June 30, 1979 (Actual) $529,655 45.10% $644,713 54.90% $1,174,368 June 30, 1980 (Estimated) 566,883 45.79 671,015 54.21 1,237,898 June 30, 1981 (Actual) 607,635 46.68 694,111 53.32 1,301,746 June 30, 1982: Proposed Budget (1/81) 586,970 42.94 770,685 57.06 1,357,655 Estimated /Actual 582,898 42.94 774,597 57.06 1,357,495 June 30, 1983: Proposed Budget (1/8" 661 44.56 822,657 55.44 1,483,802 Estimated/Actual 779,824 57.09 586,225 42.91 1,366,049 r. June 30, 1984: Proposed Budget (2,/83) 888,333 57.55 655,329 42.45 1,543,662 Current Budged (4/8=) 885,042 57.60 651,377 42.40 1,536,419 June. 30, 1985: Proposed Budget (2/83) 923,330 59.67 624,187 40.33 1,547,517 Current Budget (4/84) 949,891 61.08 605,341 38.92 1,555,232 June 30, 1986: Projected (5/84) 944,533 55.79 748,475 44.21 1,693,008 Special Report of VRT & CO. Page 11 The preceding.schedule clearly illustrates a major component of how the State resolved its budget "balancing" situation. The June 30, 1983 State /School year ended generally refers to local property taxes payable in ca.lender 1982. State -wide school district property taxes payable in 1982 increased by $256,308,000 or 29% over 1981. A substantial portion of this increase was the direct result of State action changing the property tax /State aid split from 45 %/55% to 57 %/43% for the June 30, 1983 Foundation Aid Formula plus the additional education aids for the same period. This State action occurred during the early part of 1982 which was the latest date by which the State could make such a change to be effective for its 1981 -83 biennium. The 57 %/43% split for F.Y. 1983 will change to 58%/42% for F.Y. 1984 and 61%/39% for F.Y. 1985 which will be the end of the current State biennium. State -wide school district property taxes increased by an additional 11% in 1983 and 11% in 1984 to finance this policy change by the State. Local school district property taxes for the school year ended June 30, 1986 will be certified /levied by local school districts in 1984. As such, the property tax /State aid split for F.Y. 1986 is already tentatively set. That split is tentatively set to be 56% local property tax and 44% State aid. Accordingly, the State has already committed itself to increase Education Aids during its next biennium. Any change from this com- mitment will require action of the 1985 Legislature. More important, such commitment places Education Aids a step ahead of other aids in priority. EDUCATION RETIREiMENT AIDS Minnesota loci' government jurisdictions generally finance the retirement plans of their emapioyees. —,.e major exception is teachers working for Minnesota local school districts. Retirement benefits for Minnesota local school teachers are financed by the State of Minnesota as shown on page 9 of this Report. Education Retirement Aids - Teachers /Cities 1st Class include St. Paul ($14,947,300); Minneapolis ($18,893,200); and, Duluth ($3,435,300). Special Report of VRT & CO. Page 12 LOCAL GOVERNMENT AID Local government aid is the primary non -tax levy general- purpose aid received by most Minnesota cities from the State. The State budget amounts are presented on a State fiscal year basis. These amounts include the effects of budget "shifts" and therefore can be misleading. Actual local government aid (on a calendar year basis) has been /will be as follows: Amount Calend Y ear ( In $1,000 % Change 1979 -A 225,054 13.780 1980 245,566 9.11 1 981 : Proposed (1/81) 270,520 10.17 Actual 249,716 1.69 1982 Proposed (1/81) 270,520 - Actual 235,077 (5.86) 1983 270,394 - 1984 (Proposed) 273,725 1.23 As shown above, the 1983 and 1984 local government aid is substantially unchanged from the originally proposed 1981 level. Effectively, local government lost $56,247,000 in 1981 and 1982 to help "balance" the State budget. Cities have received a nominal increase in 1984 (from 1981 proposed levels) now that the State budget situation has been apparently resolved. The State has, however, "allowed" local government to increase the local property tax to compensate for this reduced and /or unchanged level of State aid. A u_ an a! ysis ..-' locaI government aic u-r C C ounties and Townships sheds additional light on the cur-rent effects of the State .b:d situation. State -wide Local Government Aid data may lead one to the conclusion that these aids have been restored to 1981 levels for all local jurisdictions. This conclusion is erroneous. An analysis of local government aid by type of jurisdiction presents another picture. Special Report of VRT & CO. Page 13 LOCAL GOVERNMENT AID - BY TYPE OF JURISDICTION (All A in 1,000's o Doll_a _ Citie Townships State Total Calendar Year _ Amoun % Change Amount % Change A % Change Amount % Chango 1979 (Actual) $189,825 $ 19,711 $ 15,518 $225,054 1980 (Actual) 208,275 9.72% 21,869 10.95% 15,422 (.62 %) 245,566 9.11% 1981 (Actual) 213,252 2.39 22,143 1.25 14,321 (7.14) 249,716 1.69 1982 (Actual) 201,413 (5.55) 20,178 (8.87) 13,486 (5.83) 235,077 (5.86) 1983 (Actual) 230,961 14.67 23,907 18.48 15,526 15.13 270,394 15.02 1984 (Estimated) 250,039 8.26 14,509 (39.31) 8,352 (46.21) 272,900 .93 The above schedule reflects a whole new element caused by the State budget situation. Not only have State aids become limited, they have also become something for which individual local jurisdictions are compet against each oth er to obtain. 'This facet is the single most important development which occurred during 1983 and continuing into 1984. In the end, however, 1984 property taxes were in creased 8% by Minnesota Cities and Counties and 14% by Minnesota Townships. The State of Minnesota has worked very diligently in the 1980's to resolve its overall budget problem. As part of the State solution, overall aids to local government diminished. Meanwhile, selected local jurisdictions attempted to gain a larger portion of a smaller pie through lobbying efforts. Other_ jurisdictions (in turn) countered with their own (and joint) lobbying efforts. Competition between Cities for limited Local Government Aid was probably the hottest topic of 1983. "Battle lines" were drawn between selected Cities and /or group of Cities. Different formulas were devised and re- devised by different groups and /or individual Cities. Special Report of VRT & CO. Page 14 Lobbying activities were precipitated by certain Cities to obtain modest (less than 5 %) increases to their portion of Local Government Aid without a corresponding increase for all other Cities and the total Local Government Aid Program. Modest increases for selected Cities resulted in substantial decreases for other Cities. An analysis of Local Government Aid grouped by size of payments illustrates this point. State Total - 1983 Cities Amount - Range of Payments No. Percent ( in $1,000's Percent Under $100,000 591 69.130 $ 16,652 7.21% $100,000 - $250,000 143 16.73 22,807 9.87 $250,000 - $500,000 48 5.61 16,239 7.03 $500,000 - $1,000,000 38 4.44 28,311 12.25 $1,000,000 - $10,000,000 33 3.86 67,545 29.24 Over $10,000,000 2 .23 79,464 34.40 Totals 85 100.00% $ 231 ,018 100.000 As shown above, 1983 local government aid payments are allocated in such a manner that 34% of total aid is paid to the largest two Minnesota Cities. Additionally, 76% of total. aid is paid to 9% of all Cities. For these Cities (those paid $500,000 or more) to receive a 5% increase, the remaining Cities would be decreased by 16% without addi- tional total aid being provided by the State. Special Report of VRT & CO. Page 15 The following schedule further details this allocation by Metropolitan Area Cities and all other cities for 1983 and 1984. _ 198 Seven County Metro Area Cities All Other Cities State Total _ Amount Amount Amount Range of Paymen No. ( In $1,000 No. ( In $1 No. _ Percent (I,n $ 1,000s ) Percent Under $100,000 55 $ 1,694 536 $ 14,958 591 69.13% $ 16,652 7.21% $100,000 - $250,000 32 5,324 1i1 17,483 143 16.73 22,807 9.87 $250,000 - $500,000 14 4,979 34 11,260 48 5.61 16,239 7.03 $500,000 - $1,000,000 17 13,092 21 15,219 38 4.44 28,311 12.25 $1,000,000 - $10,000,000 _ 16 25,904 _1 41,641 33 3.86 _6 7,54 5 29.24 Sub -total 134 50,993 719 100,561 853 99.77 151,554 65.60 Over $10,000,000 2 79,46 -0- - 0- 2 .23 79, 464 34.40 Totals 136 $ 130,457 719 $ 100, 855 100. $ 231,018 100. 1984 Seven County Metro Are C ities All Othe Cities _ Sta Tota Amount T Amount Amount Ra of Payments N o. ( in $1, 000 ) No. ( In $ 1, 000's ) _ No. _ P ( In $1, 000 ) Percent Under $100,000 56 $ 1,815 522 $ 15,218 578 67.60% $ 17,033 6.81% $100,000 - $250,000 30 5,002 118 19,330 148 17.31 24,332 9.73 $250,000 - $500,000 14 4,738 40 13,572 54 6.32 18,310 7.32 $500,000 - $1,000,000 16 11,401 18 13,564 34 3.98 24,965 9.98 $1,000,000 - $10,000,000 18 28,579 21 50,2 39 4.56 78 31.50 Sub -total w 134 51,535 719 111,921 853 99.77 163,456 65.34 Over $10,000,000 2 86 ,702 -0- -0- 2 .23 86 ,702 34.66 Totals 136 $ 138,23 719 $ 111,921 855 100.00% $ 250,158 100.00% Special Report of VRT & CO. Page 16 As shown on the above schedule (with the exception of the two largest Minnesota Cities), approximately two - thirds of the total local government aid is paid to Cities outside the seven county metro area. Local government aid payments for the Metro Area Cities versus Non -Metro Area Cities for 1983 and 1984 is further summarized as follows: Local Government Aid 1984 (Amount in $1,000's) - Per Group 1983 1984 % Change Capita Metro Area Cities: Minneapolis $ 50,027 $ 54,756 9.45% $150 St. Paul 29,437 31,946 8.52 119 Anoka County Cities 8,002 8,842 10.49 45 Carver County Cities 999 1,064 6.47 38 Dakota County Cities 7,527 8,201 8.95 42 Hennepin County Cities (except Minneapolis) 23,055 22,064 (4.30) 38 Ramsey County Cities (except St. Paul) 6,066 5,511 (9.14) 29 Scott County Cities 1,111 1,250 12.58 42 Washington County Cities 4,233 4,603 8.74 46 Metro Area Total 130,457 138 ,237 5.96 7 Non -Metro Cities: Over $1,000,000 for 1984 45,161 50,238 11.24 103 Over $500,000 for 1984 12,169 1 3, 564 11.46 94 Over $250,000 for 1984 1 2, 385 1 3, 573 9.59 92 Under $250,000 for 1984 30,846 34,546 12.00 79 Total Non -Metro 100,561 111,921 11.30 92 State Total $ 231,018 $ 250,158 8.29 79 The above data clearly illustrates re- allocation problems between Minneapolis /St. Paul and suburban metro Cities and between suburban metro Cities and non - metropolitan Cities. The majority of this aid is paid to a few of the Cities in the State. Actual aid payments for all metropolitan area Cities and a2_11 o-her Cities receiving more than $10.,, 000 _•er vear s oresenteu yn 'fables 2 -A tnrot:gh 2 --C _.ta- listical Data Section of this Report. Special Report of VRT & CO. Page 17 PROPERTY TAX AIDS Property Tax Aids paid by the State include homestead credits, agricultural credits (paid only to local school districts), plus other relatively minor credits. Homestead credits are (by far) the most significant from the State's viewpoint. Homestead credits represents that portion of the local property owners tax bill (homestead property) which is paid directly by the State rather than the local taxpayer. Homestead credits (deducted from property taxes levies) have been as follows for the past several years: Calendar Amount Year ( In $1 % Chan 1979 $ 254,089 4.150 1980 371,313 46.14 1981 447,233 20.45 1982 495,706 10.84 1983 521,541 5.21 The substantial increase in 1980 and again in 1981 were the direct result of State actions to limit property taxes paid by homeowners. As a result of such action, pro- perty taxes (on homestead property) generally decreased in 1980 and 1981 from 1979. More important, when these taxes increased in 1982 (when the State "shifted" the cost of local education from State aid to local taxes) the percent increases were substantial primarily because of the decreases of the previous two years. This was a direct rever- sal of prior years (i.e., 1980 and 1981). It should be noted that increased property tax aids do not increase local revenue. These aids merely change the tax burden from local taxpayers to the State and taxes paid to the State rather than to the local ta jurisdictions. Special Report of VRT & CO. Page 18 SPECIAL RETIREMENT AIDS Certain State aids are paid for the special and direct benefit of selected local jurisdictions to finance selected retirement programs. They are as follows: ( All A In 1,000's of Dollars Local Police State Minneapolis and Fiscal Year Pensions Fire Pensions Total 1980 - Actual $ 1,110 $ 1,110 1981 - Actual 4,718 $ 1,634 6,352 1982 - Actual 3,889 6,536 10,425 1983 - Actual 5,219 6,537 11,756 1984 - Approp. 6,611 6,537 13,148 1985 - Approp. 7,150 6,537 13,687 As shown above., the State has not reduced its commitment for or to the above special. purpose aids and /or special interests. SUMMARY AND CONCLUSIO AS predicted three years ago, the financing of Minnesota Local Government in the 1980's will not be the same as in the 1970 The State's ability to limit property tax increases ended when they increased the maximum homestead credit to $550 in 1980 and $650 in 1981. This State policy decision increased the State's commitment by an esti- mated $250,000,000 per year. This commitment occurred at a time when inflation was driving costs up (C.P.I. -U inflation factors were 12% @ 6/30/79; 11% @ 6/30/80; 120 @ 6/30/81; 10% @ 6/30/82; and, 3% @ 6/30/83) and general economic conditions were limiting the State's primary revenue sources (income tax) to relatively modest annual increases (1% for F.Y. 1980; 10% for F.Y. 1981; and, 9% L` or FzY. 1982) . when t he -State pzrobleft became known;, the State was ill- prepared to acknowledge and resolve the problem. For the firs year and one -half, it was erro- neously treated as a cash -flow problem. However, when the situation was properly defined, the State did take specific action. The actions taken (and the actions not Special Report of VRT & CO. Page 19 taken) are important indicators of what local government can expect in the future. Actions taken by the State can be easily measured by comparing the State's proposed budget (for the 1981 -83 biennium) with the actual results for the same period. 1981 -83 Biennium (in $1,000's) 1/81 Proposed Budget Actua Variance F inanci al_ Resources Appl T o /F or: State Government _ $3,978,725 $3,994,858 $ 16,133 Local Government 4,445,923 3,776,641 (669,282) Local Taxpayers 316,094 223,615 (92,479) Reserve Balance (Deficit) (12,483 306,123 318,606 Totals $8,728,25 $8,301, $(427,022 As illustrated, local government, local taxpayers, plus tax increases (both State and local) "did their part" to help solve the State budget "balancing" situation. What the State did no do was to cut financial resources applied to /for the benefit of State Government. The reduced State financial resources applied to/for the benefit of local government were substantially offset by increased local property taxes. This trend will probably continue unless local government jurisdictions are effective in their lobbying efforts. The above schedule (plus the actions of the State in adopting its budget for the 1983 -85 biennium) clearly illsutrates that the State has reversed its previous commit- ment to local government and local taxpayers. State aid will not be available to local government at the levels existing during the 1970's. Anal'_.- element .influenced t'is situation during 1983. Individual units of local government (Cities) 'began competing for larger shares of the limited State aids - pri- marily local government aid. This aspect acids a whole new dimension to the situation. Heretofore, such lobbying efforts (for such aids) were limited to a few Cities on a special- purpose basis (i.e., Minneapolis Pensions and Local Police and Fire Pensions). During 1983, such lobbying and competition occurred for general- purpose local government aid effecting many Cities. Special Report of VRT & CO. Page 20 Lobbying activity is a new policy for many suburban metropolitan Cities. Heretofore, such efforts were performed only by the larger Cities. The single most important event occurring in 1983, was the lobbying efforts performed by suburban metro- politan Cities. Without such efforts, drastic and sever changes in the allocation of local government aid may have resulted to the detriment of many suburban metropolitan Cities. The events of 1983 proved that suburban metropolitan Cities must increase such lobbying efforts and get involved (directly) with what the State is doing to/for local government. Also during 1983, a State Commission to study the overall Minnesota Tax Structure was formed. The apparent purpose of this Commission is to review the overall tax struc- ture of this State which includes local taxes and State taxes. The conclusions and recommendations of this Commission could have a substantial impact upon how Minnesota State and local government is financed in the future. Accordingly, the actions of this Committee are probably being monitored very close by those Cities which have a long history of lobbying. Suburban Metropolitan Cities should also monitor very closely the actions of this Committee. In conlusion, all Minnesota local government units continue to be affected by actions occurring at the State level. Future State actions are now being influenced by lobbying efforts of certain local government units. If your financial interests are to be protected, you must become involved in this process by monitoring these events and lobbying for your interests. Respect full submi __ed, v � VOTO, REARDON, TAUT {DES & CO., LTD. Certified Public Accountants I� Q 1 R 1 1 1 i 1 1 i i b 1 t e e i r i r a i 1 1 1 i STATE OF MINNESOTA Table 1 -B PROPERTY TAXES LEVIED /STATE CREDITS/PROPERTY TAXES INCURRED (With Percent Changes) 1968 through 1983 (All Amounts in 1,000's of Dollars) Taxes Levied State Credits Paid To: Net Taxes Incurred Year By Local Government Local Government Ind Taxpayers By Property Owners fA)abie Amou % Change Amount % Change Amount % Change Amount % Change 1968 $ 633,834 $ 78,769 $ 639 $ 554,426 1969 764,221 20.57% 95,305 20,99% 6,029 843.51% 662,887 19.56% 1970 873,460 14.29 108,055 13.38 7,736 28.31 757,669 14.30 1971 1,040,698 19.15 127,597 18.09 9,243 19,48 903,858 19.29 1972 973,209 (6.48) 132,921 4.17 21,441 131.97 818,847 (9.41) 1973 999,952 2.75 140,044 5.36 21,959 2.42 837,949 2.33 1974 1,098,959 9.90 206,847 47.70 31,436 43.16 860,676 2.71 1975 1,264,296 15.04 224,504 8.54 34,010 8.19 1,005,782 16.86 1976 1,323,594 4.69 246,528 9.81 121,382 256.90 955,684 (4.98) 1977 1,472,446 11.25 264,062 7.11 134,249 10.60 1,074,135 12.39 1978 1,538,697 4.50 279,129 5.71 195,166 45.38 1,064,402 (.91) 1979 1,628,313 5.82 295,723 5.94 190,032 (2.63) 1,142,558 7.34 1980 1,758,838 8.02 423,500 43.21 186,256 (1.99) 1,149,082 .57 1981 1,904,138 8.26 531,617 25.53 171,820 (7.75) 1,200,701 4.49 1982 2,305,082 21.06 599,715 12.81 184,357 7.30 1,521,010 26.68 1983 2,540,024 10.19 636,250 6.09 186,624 1.23 1,717,150 12.90 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. Notes: (1) Special Taxing Districts and Total Taxes Levied include Tax Increment Financing Levies and Power Line Levies. (2) 1972 through 1976 School District and Total Taxes include Agricultural Credit Amounts for those years. (3) Maximum (Per Parcel) Homestead Credits wers as f ° Prior to 1974 $ 250 s 1974 thro _ 70 325 193 550 1931 and i0- $ 650 (4) 1932 State -Paid 0'redits represent total cred'sts deductea from property tax statements and not amounts actually paid to the local goverment units. STATE OF MINNESOTA Table 1-C PROPERTY TAX CREDITS PAID TO LOCAL GOVERNMENT UNI 1968 through 1983 (All Amount in $1,000 of Dollars) Agricultural Year Homestead Credits Credits Other_ Credits Total Credits Payable Amount % Change Am ount % Change Amount % Change Amount % Change 1968 $ 78,769 $ 78,769 1969 95,305 20.99% 95,305 20.99% 1970 108,055 13.38 108,055 13.38 1971 127,597 18.09 127,597 18.09 1972 117,086 (8.24) $15,835 132,921 4.17 1973 1 22, 753 4.84 1 7, 291 9.19% 140,044 5.36 1974 189,373 54.27 17,474 1.06 206,847 47.70 1975 206,709 9.15 17,795 1.84 224,504 8.54 1976 220,254 6.55 26,274 47.65 246,528 9.81 1977 234,563 6.50 29,499 12.27 264,062 7.11 1978 243,964 4.01 35,165 19.21 279,129 5.71 1979 254,089 4.15 41,634 18.40 295,723 5.94 1980 371,313 46.14 52,187 25.35 423,500 43.21 1981 447,233 20.45 70,457 35.01 $13,927 531,617 25.53 1982 -A 495,706 10.84 86,946 23.40 17,063 22.52% 599,715 12.81 1982 -B 349,386 (29.52) 63,702 (26.73) 12,736 (25.36) 425,824 (29.00) 1983 521,541 5.21 96,947 11.50 17,762 4.10 636,250 6.09 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. Notes: (1) Maximum (Per Parcel) Homestead Credits were as follows: • Prior to 1974 $ 250 • 1974 through 1979 $ 325 ® 1980 $ 550 • 1981 and 198'2 $ 650 ' 2 ) 1982- . ar, �'- nts represent credits deducted from local property tax levied by local CDv_-=ment units. (3) 1982 -B amounts represent credits paid and to be paid to local government units during the State's fiscal year ended June 30, 1983 which corresponds to the 1982 property tax levy year. Certain amounts were estimated by Voto, Reardon, Tautges & Co. when State estimates were not available. (4) 1983 percent increases represent increases over the 1982 credits deducted (1982 -A) rather than credits actually reimbursed (1982 -B). STATE OF MINNESOTA Table 1 -D PROPERTY TAX CREDITS P AID TO INDIVIDUALS 1968 through 1983 (All Amounts in $1,000's of Dollars) Year Homeowners Renters Total Credits Payable Amount % Chan Amount % Change Amount % Change 1968 $ 639 $ 639 1969 1,567 145.23% $ 4,462 6,029 843.51% 1970 2,400 53.16 5,336 19.59% 7,736 28.31 1971 3,187 32.79 6,056 13.49 9,243 19.48 1972 7,320 129.68 14,121 133.17 21,441 131.97 1973 6,786 (7.30) 15,173 7.45 21,959 2.42 1974 7,160 5.51 24,276 59.99 31,436 43.16 1975 6,796 ( 5.08) 27,214 1 2.1 0 34,010 8.19 1976 82,752 N/A 38,630 41.95 121,382 256.90 1977 85,387 3.18 48,862 26.49 134,249 10.60 1978 123,364 44.48 71,802 46.95 195,166 45.38 1979 109,933 (10.89) 80,099 11.56 190,032 (2.63) 1980 87,140 (20.73) 99,116 23.74 186,256 (1.99) 1981 58,016 (33.42) 113,804 14.82 171,820 (7.75) 1982 69,486 19.77 114,871 .94 184,357 7.30 1983 62,074 (10.67) 124,550 8.43 186,624 1.23 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. LOCAL GOVERNME AID (1981 through 1984) Table 2 -A ANOKA COUNTY CITIES Current 1984 Population % Change Per City Estim 1981 1982 1983 1984 (1983 -84) Ca pita Andover 10,170 $ 116,007 $ 109,007 $ 125,669 $ 183,757 46,22 18 Anoka 15,460 778,467 741,947 854,141 975,615 14,22 63 Bethel 280 13,054 12,263 14,142 14,199 .40 51 Blaine 31,950 943,679 892,408 1,022,281 1,090,042 6.63 34 Centerville 940 20,680 19,453 22,403 23,774 6.12 25 Circle Pines 3,550 160,556 151,889 173,929 184,606 6.14 52 Columbia Heights 19,560 1,338,072 1,268,029 1,449,524 1,546,244 6.67 79 Coon Rapids 39,950 1,684,617 1,590,318 1,824,934 2,002,974 9.76 50 East Bethel 7,060 108,123 102,154 117,129 124,335 6.15 18 Fridley 29,810 1,404,944 1,320,653 1,521,966 1,699,244 11.65 57 Ham Lake 8,360 146,074 137,811 158,241 168,109 6.24 20 Hilltop 820 41,708 39,433 45,182 48,025 6.29 59 Lexington 2,190 103,512 98,169 112,134 110,733 (1.25) 51 Lino Lakes 5,730 157,862 148,794 171,011 185,196 8.29 32 Ramsey 10,660 147,461 137,772 159,744 239,697 50.05 22 Spring Lake Park 6,520 171,884 161,681 186,201 197,474 6.05 30 St. Francis 1 4 0,195 37,563 43,543 47 ,612 9.34 30 Total Anoka County Cities 194, 600 $ 7,376,895 $ 6,969,344 $ 8,002 ,174 $ 8,84 1,636 10.49 45 CARVER COUNTY CITIES Current 1984 Population % Change Per City Estimate 1981 _ 1982 1983 1984 (1983 -84) vita Carver 680 $ 23,884 $ 22,395 $ 25,874 $ 27,426 6.00 40 Chanhassen 7,120 184,602 173,789 199,978 152,584 (23.70) 21 Chaska 9,050 202,010 190,082 218,836 266,620 21.84 29 Cologne 590 25,977 24,531 28,141 30,451 8.21 52 Hamburg 480 22,470 21,236 24,341 29,556 21.42 62 Mayer 400 18,750 17,776 20,312 21,642 6.55 54 New Germany 370 11,592 10,933 12,557 14,216 13.21 38 Norwood 1,270 65,255 62,027 70,690 67,597 (4.38) 53 Victoria 1,860 44,359 41,430 48,054 51,212 6.57 28 Waconia 2,700 164,075 153,202 177,742 198,304 11.57 73 Watertown 1,930 98,2,1 93,171 106,478 130,862 22.90 68 Young America 1,290 61,263 58.0 66,36 73,541 10.81 57 Total Carver County Cities 27,740 $ 922,528 $ 868,572 $ 999,369 $ 1,064,011 6.47 38 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. LOCAL GOVERNMENT AID (1981 through 1984) Table 2 -6 DAKOTA COUNTY CITIES Current 1984 Population % Change Per City Estimate 1981 1982 1983 1984 (1983 -84) Capita Apple Valley 24,290 $ 566,085 $ 533,930 $ 613,236 $ 670,450 9,33 28 Burnsville 37,580 1,187,976 1,114,775 1,286,926 1,346,165 4,60 36 Coates 210 4,010 3,740 4,344 3,210 (26,10) 15 Eagan 25,080 328,978 305,873 356,380 265,575 (25,48) 11 Farmington 4,470 236,731 223,563 256,449 303,139 18,21 68 Hampton 310 13,101 12,406 14,192 15,208 7.16 49 Hastings 12,850 854,248 806,737 925,401 1,012,434 9.40 79 Inver Grove Heights 17,920 518,306 489,120 561,477 563,638 .38 31 Lakeville 16,080 437,168 412,906 473,581 503,192 6.25 31 Lilydale 420 7,480 6,868 8,103 611 (92.46) 1 Mendota 220 8,195 7,603 8,877 9,517 7.21 43 Mendota Heights 7,520 231,909 217,747 251,225 181,786 (27.64) 24 Miesville 180 3,511 3,318 3,803 2,738 (28.00) 15 New Trier 120 2,961 2,798 3,208 2,805 (12.56) 23 Randolph 350 6,740 6,312 7,302 7,740 6.00 22 Rosemount 5,790 181,271 172,629 196,370 525,914 167.82 91 South St. Paul 20,880 1,424,788 1,350,514 1,543,463 1,709,535 10.76 82 Sunfish Lake 340 5,111 4,589 5,537 5,941 7.30 17 Vermillion 500 7,176 6,724 7,774 7,996 2.86 16 West St. Paul 18,420 922,615 868,695 _ _299,4 63 1,063,424 6.40 58 Total Dakota County Cities 193,530 $ 6,948, $ ` 6, 550,847 $ 7,527,111 $ 8,201,018 8.95 42 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. LOCAL GOVERNMENT AID (1981 through 1984) Table 2 -C HENNEP114 COUNTY CITIES Current 1984 Population % Change Per - C i ty _ Estimate 1981 1982 _ 1983 1984 (1983 -84) Capita Bloomington 82,490 $ 2,853,960 $ 2,693,671 $ 3,091,675 $ 2,419,909 (21.73) 29 Brooklyn Center 30,840 1,501,974 1,416,014 1,627,078 1,742,535 7.10 57 Brooklyn Park 46,910 1,447,752 1,361,300 1,568,340 1,679,934 7.12 36 Champlin 9,620 272,500 256,581 295,197 313,111 6.07 33 Corcoran 4,480 57,049 53,443 61,801 65,614 6.17 15 Crystal 24,890 1,138,999 1,075,356 1,233,870 1,310,197 6.19 53 Dayton 4,150 60,310 56,683 65,333 69,338 6.13 17 Deephaven 3,680 147,506 138,213 159,792 124,036 (22.38) 34 Eden Prairie 19,700 417,279 388,956 452,036 258,647 (42.78) 13 Edina 45,340 937,519 871,315 1,015,608 519,610 (48.84) 11 Excelsior 2,520 148,633 139,229 161,013 171,511 6.52 68 Golden Valley 22,380 1,076,758 1,009,402 1,166,445 1,301,741 11.60 58 Greenfield 1,450 19,771 18,458 21,418 22,765 6.29 16 Greenwood 660 19,561 17,987 21,190 22,569 6.51 34 Hopkins 15,040 800,510 747,560 867,187 999,067 15.21 66 Independence 2,690 47,211 43,698 51,143 54,456 6.48 20 Long Lake 1,860 71,017 66,014 76,932 114,961 49.43 62 Loretto 350 21,744 20,580 23,555 25,033 6.27 72 Maple Grove 24,230 478,913 449,331 518,803 502,134 (3.21) 21 Maple Plain 1,460 60,686 57,012 65,741 70,401 7.09 48 Medicine Lake 420 8,263 7,827 8,951 5,584 (37.62) 13 Medina 2,700 84,569 78,002 91,613 97,580 6.51 36 Minneapolis 364,160 46,180,711 43,590,775 50,027,250 54,755,541 9.45 150 Minnetonka Beach 590 34,755 32,460 37,650 39,909 6.00 68 Minnetonka 40,130 1,692,407 1,591,059 1,833,373 1,492,987 (18.57) 37 Minnetrista 3,290 158,725 148,926 171,946 182,347 6.05 55 Mound 9,450 291,340 273,541 315,607 337,957 7.08 36 New Hope 22,850 884,344 831,846 958,004 1,025,676 7.06 45 Orono 6,820 218,690 202,897 236,905 155,876 (34.20) 23 Osseo 2,890 93,881 88,005 101,701 96,231 (5.38) 33 Plymouth 35,380 553,704 514,555 599,824 326,529 (45.56) 9 Richfield 37,240 2,281,715 2,154,020 2,471,766 2,633,137 6.53 71 Robbinsdale 14,070 804,113 758,918 871,090 949,522 9.00 67 Rogers 670 21,815 20,210 23,632 25,434 7.63 38 Shorewood 4,720 155,331 145,352 168,269 127,705 (24.11) 27 Spring Park 1,280 47,561 43,571 51,523 59,294 15.08 46 St. Anthony 7,790 230,924 216,278 250,159 205,107 (18.01) 26 St. Bonifacius 920 21,292 20,005 23,066 24,450 6.00 27 St. Louis Park 42,640 1,946,678 1,829,438 2,108,823 2,297,997 8.97 54 Tonka Bay 1,370 52,265 48,590 56,618 49,117 (13.25) 36 Wayzata 3,540 110,395 101,764 119,590 141,351 18.20 40 Woodland 520 10 ,257 9,344 11,111 2,809 (74.72) 5 Total Hennepin County Cities 948,180 $6 7,463,387 $63,588,18 $73,082, $76,819,709 5.11 81 Hennepin County Cities - Except Minneapolis 584,020 121,282 119 ,997,411 $2 3,055,37 8 $22, (4.30) 38 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. LOCAL GOVERNMENT AID (1981 through 1984) Table 2-D RAMSEY COUNTY CITIES Current 1984 Population % Change Per City _ Estimate 1981 1982 1983 1984 (1983 -84) Capita Arden Hills 8,830 $ 155,655 $ 146,203 $ 168,620 $ 107,566 (36,21) 12 Falcon Heights 5,140 167,980 157,689 181,972 155,559 (14,51) 30 Gem Lake 400 4,288 3,958 4,645 28 (99,40) - Lauderdale 2,250 49,480 46,256 53,601 56,989 6,32 25 Little Canada 7,560 221,595 210,077 240,052 195,122 (18,72) 26 Maplewood 27,780 1,050,741 985,853 1,138,261 1,204,866 5,85 43 Mounds View 12,800 473,247 447,652 512,665 459,869 (10,30) 36 New Brighton 23,360 667,046 628,229 722,607 773,202 7,00 33 North Oaks 2,930 39,924 36,429 43,250 4,747 (89,02) 2 North St. Paul 12,080 452,011 426,872 489,660 556,898 13.73 46 Roseville 35,920 872,746 817,742 945,440 676,863 (28.41) 19 Shoreview 18,830 467,413 441,337 506,346 398,487 (21.30) 21 St. Paul 268,750 27,173,785 25,751,117 29,437,176 31,946,229 8,52 119 Vadnals Heights 6,760 148,543 140,395 160,916 123,793 (23.07) 18 White Bear Lake 22, 620 82 8,749 784,674 897,778 797,398 (11.18) 35 Total Ramsey County Cities 456,010 $ 32,773,20 3 $31,024, $35,502,989 $37,457,616 5.51 82 Ramsey County Cities - Except St. Paul 187, $ 5,599 $ 5, 273,366 $ 6,065,813 $ 5,511,387 (9.14) 29 SCOTT COUNTY CITIES Current 1984 Population % Change Per City Estimate 1981 1982 1983 1984 (1983 -84) Capita Belle Plaine 2,940 $ 165,585 $ 157,022 $ 179,377 $ 195,361 8,91 66 Elko 290 5,476 5,100 5,932 6,288 6.00 22 Jordan 2,870 159,072 150,616 172,322 203,800 18.27 71 New Market 310 9,569 9,0'' 10,366 9,216 (11.09) 30 Prior Lake 8,140 214,441 202 232,303 249,111 7.24 31 Savage - l 112,536 104_ .2I t, 148,716 21,99 32 Shakopee °Ss? 358,62' 331 519 38-P 437,978 12.74 41 ToTal Scott County Cities 30,000 $ 1,025,306 $ 9 ^6,511 IT % 1 10.708 _ 12.58 42 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. LOCAL G OVER NM ENT AID (1981 - through 1984) Table 2 -E WASHINGTON COUNTY CITIES Current 1984 Population % Change Per Cites_, Estimat 1982 1983 1984 _ (1983 -84) Capita Afton 2,570 $ 45,775 $ 42,375 $ 49,588 $ 52,682 6,24 20 Bayport 2,890 114,869 107,839 124,437 132,787 6.71 46 Birchwood 1,050 26,164 24,382 28,343 30,110 6.23 29 Cottage Grove 20,120 851,886 804,502 922,842 991,627 7.45 49 Dellwood 790 27,588 25,294 29,886 31,679 6.00 40 Forest Lake 4,920 294,717 278,670 319,265 356,865 11.78 73 Hugo 3,850 73,358 68,888 79,468 84,378 6.18 22 Lake Elmo 5,660 113,102 106,987 122,523 94,818 (22.61) 17 Lake St. Croix Beach 1,160 21,214 20,012 22,981 18,075 (21.35) 16 Lakeland 1,910 23,927 22,389 25,920 16,697 (35.58) 9 Lakeland Shore 180 1,652 1,541 1,789 485 (72.89) 3 Landfall 680 19,974 18,519 21,638 22,936 6.00 34 Mahtomedi 3,990 149,117 141,620 161,537 209,394 29.63 52 Marine on St. Croix 550 14,559 13,553 15,772 16,718 6.00 30 Newport 3,370 217,338 204,820 235,441 260,444 10.62 77 Oak Park Heights 3,140 75,994 68,950 82,324 94,074 14.27 30 Oakdale 13,000 459,653 434,683 497,939 518,369 4.10 40 Pine Springs 290 2,832 2,664 3,068 519 (83.08) 2 St. Mary's Point 350 6,030 5,668 6,532 4,706 (27.95) 13 St. Paul Park 4,860 237,643 225,697 257,437 347,192 34.86 71 Stillwater 12,660 752,506 711,691 815,489 878,009 7.67 69 Wiilernie 670 29,906 28,069 32,397 34,377 6.11 51 Woodbury 11,660 346 ,949 3 25,087 375, 848 405,389 7.86 35 Total Washington County Cities 100 $ 3,90 6,753 $ 3,683,900 $ 4,232,464 $ 4,607_ 8.74 46 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. LOCAL GOVER AID (1981 through 1984) Table 2 -F SUMMARY OF ALL MINNESOTA CITIES Current Population 1984 Estimates (All Amounts in 1,000's of Dollars) % Change Per City ( In 1,000 i 1981 1982 1983 1984 (1983 -84) Capita SEVEN COUNTY METRO CITIES: Anoka County Cities 195 $ 7,377 $ 6,969 $ 8,002 $ 8,842 10.49 45 Carver County Cities 28 922 869 999 1,064 6.47 38 Dakota County Cities 193 6,948 6,551 7,527 8,201 8.95 42 Hennepin County Cities (except Minneapolis) 584 21,283 19,997 23,055 22,064 (4.30) 38 Ramsey County Cities (Except St. Paul) 187 5,599 5,273 6,066 5,511 (9.14) 29 Scott County Cities 30 1,025 967 1,111 1,250 12.58 42 Washington County Cities 100 3,907 3,684 4 ,233 4,603 8.74 46 Sub -total 1,317 47,061 44,310 50,993 51,535 1.06 39 Minneapolis 364 46,181 43,591 50,027 54,756 9.45 150 St. Paul 269 27,174 25,751 29, 31,946 8.52 119 Total Seven County Metro Cities 1,950 1 20,416 113,652 130,457 138,237 5.96 71 NON -METRO AREA CITIES: Over $1,000,000 for 1984 489 41,688 39,370 45,161 50,238 11.24 103 Over $500,000 for 1984 144 11,233 10,629 12,169 13,564 11.46 94 Over $250,000 for 1984 147 11,423 10,835 12,385 13,573 9.59 92 All Others 4 39 28,483 2 6,930 3 34,546 12.00 79 Total Non -Metro Area Cities 1,219 92,827 87,764 100,561 111,921 11.30 92 State Total 3,169 $ 213,243 $ 201, $ 231,018 $ 250,158 8.29 79 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. LOCAL GOVERNMENT AID (1981 through 1984) Table 2-G Page 1 of 2 SELECTED NON - METROPOLITAN CITIES Current 1984 Population % Change Per Estimate 1981 1982 1983 1984 (1983 -84) vita OVER $1,000,000 FOR 1984: Albert Lea 18,397 $ 1,764,421 $ 1,669,567 $ 1,911,385 $ 2,091,282 9.41 114 Austin 22,543 2,116,359 1,996,953 2,292,638 2,514,991 9,70 112 Bemidji 11,287 1,216,361 1,152,322 1,317,676 1,419,276 7,71 126 Brainard 11,175 868,681 823,680 941,036 1,063,847 13,05 95 Cloquet 11,025 1,015,975 964,376 1,100,599 1,515,570 37,70 137 Duluth 89,929 8,378,558 7,921,584 9,076,435 9,932,731 9,43 110 Faribault 16,327 1,504,934 1,425,374 1,630,285 1,746,723 7.14 107 Fergus Falls 12,841 1,367,603 1,294,747 1,481,515 1,621,847 9,47 126 Hibbing 20,968 1,755,931 1,654,713 1,902,188 2,112,325 11,05 101 International Falls 5,635 591,625 562,072 641,504 1,125,479 75,44 200 Mankato 28,994 2,701,616 2,552,249 2,926,642 3,313,399 13,22 114 Moorhead 29,354 1,833,958 1,737,954 1,986,714 2,152,466 8,34 73 New Ulm 13,788 1,017,369 963,735 1,102,109 1,201,681 9.03 87 Owatonna 18,944 1,250,429 1,180,082 1,354,581 1,475,767 8.95 78 Red Wing 13,741 905,027 837,688 980,409 1,068,255 8.96 78 Rochester 58,391 4,103,981 3,855,337 4,445,815 4,872,363 9.59 83 St. Cloud 42,916 3,929,300 3,715,377 4,256,584 4,603,792 8.16 107 Virginia 10,954 1,325,201 1,244,432 1,435,581 1,619,258 12.79 148 Willmar 16,987 1,040,371 983,904 1,127,027 1,224,470 8.65 72 Winona 24,663 2,116,624 1,997,130 2,292,924 2,507,498 9.36 102 Worthington 1 0,328 _ 884, 064 _ 836,713 _ 95 7 7 00 1,054,504 10.11 102 Total 489, 141,688,3 $39,369,9 $45,161, $ 50,2 37, 524 11.24 103 OVER $500,000 FOR 1984: Alexandria 7,731 $ 743,045 $ 702,128 $ 804,936 $ 881,351 9.49 114 Chisholm 5,948 740,684 697,725 802,378 869,256 8.33 146 Crookston 8,576 777,839 734,939 842,628 939,935 11.55 110 Detroit Lakes 7,199 607,134 576,675 657,704 683,950 3.99 95 East Grand Forks 8,222 611,896 578,523 662,863 724,487 9.30 88 Eveleth 5,019 434,852 410,349 471,072 545,523 15.80 109 Fairmont 11,479 825,201 781,471 893,935 973,776 8.93 85 Grand Rapids 7,987 558,088 528,860 604,573 962,607 59.22 121 Hutchinson 9,481 578,343 548,912 627,383 715,765 14.09 75 Little Falls 6,819 725,750 688,581 786,200 890,477 13.26 131 Marshall 11,278 638,020 602,269 691,163 749,606 8.46 66 Montevideo 5,810 481,088 455,593 521,159 569,658 9.31 98 Morris 5,531 480,383 455,960 520,396 558,577 7.34 101 North Mankato 9,415 678,029 641,947 734,504 791,806 7.80 84 Northfield 12,952 670,637 633,106 726,496 791,279 8.92 61 Thiel River Falls 8,413 - 577,633 548,190 625,746 618,329 (1.19) 73 Two Harbors 4,048 487,276 461,130 527,863 571,724 8.31 141 Waseca 8,456 616,849 582,4 _ 725,407 8.56 86 Total 144,364 $11,232,747 $10,628,8 $ 12,169,227 $13,563,513 11.46 94 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. LOCAL GOVERNMENT AID (1981 through 1984) Table 2-G Page 2 of 2 SELECTED NON- METROPOLITAN CITIES Current 1984 Population % Change Per Cif Estimate _ 1981 1982 1983 1984 (1983 -84) C apita OVER $250,000 FOR 1984: Benson 3,650 $ 293,063 $ 278,178 $ 317,473 $ 357,567 12,63 98 Blue Earth 4,118 290,559 275,481 314,761 346,444 10.07 84 Breckenridge 3,991 400,873 379,712 434,263 468,076 7.79 117 Cambridge 3,336 215,304 203,962 233,237 268,361 15.06 80 Cannon Fails 2,696 212,882 200,802 230,613 260,367 12.90 97 Ely 4,464 416,544 393,295 451,239 486,409 7.79 109 Gilbert 2,700 304,863 288,309 330,256 350,708 6.19 130 Glencoe 4,439 253,367 240,284 274,471 307,667 12.09 69 Glenwood 2,427 240,470 227,900 260,500 282,028 8.26 116 Granite Falls 3,384 223,680 211,460 242,311 277,182 14.39 82 Hermantown 5,442 252,469 237,248 273,498 290,855 6.35 53 Jackson 3,841 310,566 294,331 336,434 379,847 12.90 99 Lake City 4,408 289,759 275,296 313,894 347,802 10.80 79 Le Sueur 3,715 274,999 261,310 297,905 330,004 10.77 89 Litchfield 5,882 396,533 375,799 429,561 473,282 10.18 80 Long Prairie 3,012 233,619 221,241 253,078 293,331 15.91 97 Luverne 4,570 372,394 353,323 403,412 449,983 11.54 98 Melrose 2,437 232,354 221,062 251,708 290,438 15.39 119 Milaca 2,018 238,542 226,461 258,411 262,741 1.68 130 Montgomery 2,383 212,675 200,712 230,390 251,444 9.14 106 Mora 2,827 248,868 237,160 269,597 265,726 (1.44) 94 Nashwauk 1,482 203,647 191,216 220,609 265,970 20.56 179 Ortonville 2,634 214,075 202,465 231,906 250,795 8.15 95 Park Rapids 2,950 257,633 244,752 279,092 305,473 9.45 104 Pipestone 4,748 408,808 387,444 442,859 475,037 7.27 100 Redwood Falls 5,151 321,569 314,898 359,967 403,592 12.12 78 Sauk Centre 3,707 306,663 291,048 332,206 364,199 9.63 98 Sauk Rapids 6,010 412,312 390,608 446,655 496,006 11.05 83 Slayton 2,444 263,723 249,102 285,690 319,002 11.66 131 Sleepy Eye 3,499 312,021 296,042 338,010 370,390 9.58 106 St. James 4,288 321,056 306,159 347,798 351,414 1.04 82 St. Peter 9,081 407,219 386,660 441,137 478,562 8.48 53 Staples 2,803 337,352 319,780 364,601 389,186 6.74 139 Tracy 2,380 258,920 245,167 280,486 304,921 8.71 128 Wabasha 2,348 237,415 224,996 257,190 280,941 9,23 120 Wadena 4,579 273,624 25;,:4° 296,415 319,274 7.71 70 Waite Parke 3,718 273,454 w 296,242 314,914 6.30 85 ?l __ 235,284 22 . 3 26 254,881 274,487 7.69 101 Wl. ^.com 6 272.6 259, 29 317,423 7.49 71 2,332 191 17h ?;'7,102 250,775 21.09 108 z im b-o s _ Total 147,085 $11,422,9 $! ^,8 ;5.330 $ 2 $13 9.59 92 Source: State of Minnesota, Department of Revenue As excerpted and formatted by VRT & CO. ¢ co O OD OD M N N h¢ N F- O a\ f- 0) N N M \ M M P m m .-- �- z t c x m (D t W (0 U N M ^^ N 4. +- ON +- CO N N \ N M N n M O1 c z .- m U L m LL 0� M W n O c0 M N Ln w n ¢ M <t (O W M rn +- rn (n n n h \ O tn (n c •- '0 m L O +- N It M c0 h O M D\ M MLf'� V O m V c0 O m M • N1 M 0 0 �O O n O` O h n M 0 O 0 N ON L O O� O V M n N N to V C w C w O O O O _ c w w w w w w w w w w w w w w w L O0 M h M tn M O N1 h m O Mn M h M c0 m t0 N co : u-, ko f O .- tD O L o V 'd' C d' N c0 N O N V } o ¢ ul n to +- N N to 'o tL tw c to h N n N .-- O M 00 h O M Ch n 10 V OD 00 N V O c0 - n O k0 n to - N CO N OD %0 M O Ch d' c0 N M O t0 O m n kO m rn O _ .- L (n O O h lc V h O O O — M (O w to CO a n m O� n N ^ \O m d ON d 00 N ON h c0 • d O� M M D\ O D\ M t • OD N >- LL tq b9 O _ _ c n O h M V Z M n v M n c0 kO O M cU - F- M 00 O C) V W OD LD c0 N N n u) n O n n to n t0 W co O h m ON 7 N O� Ln cc cl O CO O M M c0 iO 00 0� W c p '.J +- M N M tn OD 00 N a 'V' N rt 10 m n •- Z O N • U (n N M M c0 N O to n t0 n U LL p t0 e Y M m ¢ O to 0. co p n N ct O, co W Ln to V to to h M n L(J y- N N O Ln n ko co M t0 M N V 0 N O m z J `(- CO — M N N (n �t mot' Ln n N M M W m N ko W ¢ O Ol m c.D z =5 +- n n 00 N N 7 h n C C (O c0 M V cV L ¢ O i- to n OT n N co ON c0 It rt n n c0 M ON O 1 O • U O M OD < C) L ! ¢ � — M M ( N V ti b9 N o ¢ _ _ _ _ 4- co J r: m LL1 ¢ •- O Ln co N •-- N O M r- O O O D Z c0 n �O N N c0 M 00 t0 N O W OD M O O •-� Z N OD — N O D• �- Q` ul Lfl M b V h 0� z c � 7 M M M V N M r N n %0 M n M O V O p 7 } ON O OD n d' N C% c0 CQ M h h CA d' to N M G LL LL O U %0 V n C0 co � N m O E e ¢ A ¢ M M M + •° M W LL LL tH to > F- N ¢ ct (n V M n O O M V c0 Ln . 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U (U 0 all Q +- C 0 a7r (n + - U • - O W • - O + - Z ¢ O tLt - an >OCCI �t -F-t- OU C) a: O W >'J - T ACO V Z O W w J C (n O L } J O O w (n z ¢ `n (N N m O 00 u` w rn i- rn an F- 0 m -- co Ln G ro = m t l w + rn +O rn o tr o LL .. rn m U L CD s CL r- O cO M p LL Ok } ON v t V lti U'% 00 ON r t t r- O k0 O co M O O O O L W • 00 r kD m kD D\ Ln p Ln M r O O O O O Ok I t N 1 h r N M r N (T t O O O l In N .-- OL 01 kD r O I M N t N O O t m t 1 M n M m C e- N Ln 0 •- to N N t0 O to X1 L } OL C LL ¢ 69 tF1 to b9 ki1 L +- N m N O t O t O kD +-- O r 'O co . G\ t t N M r in Ok r n O O h c Ok a I to r I M Ok O M t N O I O I N N O I M �'- kD N .- O 01 k0 Ok O ko N to M r 1 1 O M 1 r kD kD �- C1 .- N O N t M ON M 00 r CL s ¢ LL b9 kit t+4 f+9 b9 b9 e M kD O M r O to M kD It to r O O LA CO Ul m kD M O O h .-- c0 co M M rn m I n ok o r Oo kD N o C o p l r r o f o rn ko c o .}- 1 •-- n N � t N M I M 1 1 M Ok 1 N M kO F- .-- •-- t M t LU r ¢ v :3 LL by k9 46q bA kA G C] C) U z O n vl LL CJ N Ln M 00 co kO to N O r r O kD N co -. k0 O kD O t W to N CT c0 O OD L Ok N i O\ W O M 0 O I M r 1 kD Ln CT Q N O .- 71 O O w w w O N 4- 1 t t 1 co r.- 00 00 Ok M I 1 r- co 1 kD "o W >- .k- } Q _ — •-- •-- r .- LU ¢ O n CO z O L kA bA 69 t9 to kA L V I O W O ¢ U a, N r 00 +- t c0 O r O O O O O "U ~O ¢~ c t0 M M N 00( k0 Ln t o O M 0 0 M m Ln Q M k0 O 1 I M Ln i O N h + n J G 7 1 O O O W ¢ +- w M (Y, O M O Ln (D to I I N Ul I a t t Ok .- •-- r z O ! in : Q r v t0 z c (L fi! b9 kA bq t/9 kq G LL LL O m O E Ln M G\ O Ln p r .- D\ r N CT t 0 M 00 W LL ¢ p — h W r M M N kD M 0 k N Ok r kO F- O — Ok <D t tO r rn Ok Ok Ok 0 01 p l M N N r kD Ok >> i {- to t t O t O0 r c0 UN M I l r- p r� N L � >. ¢ t .- 1 r CO t N N W LL b4 to 69 kA k,n 69? U Q x W Ok h Cn CT Ln t to M O t k0 ON t •- U1 c to C0 CT O r O t O r 0 O t0 k M N N Ok M k0 O N p l O I M r r t •-- ON 1 } } Lc n N CS Ul O M t Ok 1 1 ^O r O r U • U t M •-' I Ok s LL � � � vq � � U LtJ eo 1 L c O > E tu C 7 L L11 Q L L t N X m m a O m O c 1 L i - i t( - pp m O L V -' m LY J O O Z i e ^ 1 C F... LL N O C C _ ' ] 0 V \ m (0 Ok �! N O c O c ca = C L X m L W .(- (0 LL m d 10 O m m ~ 2 3 O U x3 — � cn w m N C --. -- O m L (0 U (0 O m > CL (0 — • 10 O W X 0— N i- o. m X Ok m p (0 ::3 +- V c c U a f- O >- (0 - 0 - O ¢ LL v m m f-0 01- - w - m O W ¢ F- @ m + - F - m > c LL L t p„' F- 2' CL L •- +- to N g L L m O m m O C.) CO N¢ M N m N O i- U m .c ?- J¢ -F- U N Ql 7 U i- Cr cn W G 4- M ¢ F- L C L L lL ka9 W C • L m W C • O L + - m - m O LL, (D - m 0) U + O Ln O O CL + (D N > _0 r ' v) 2O U W 7 4 - a z¢ 0 3 G c U z m :3 +- :3 z m 0 • O -- O m z O ty t c0 L i < x a o m < o F- z x¢ c� t- J ° F- N U- z STATE OF MINNESOTA - GENERAL FUND EXHIBIT B Page i of 4 EXCE RPTS OF "FUND BALANCE ANAL YSIS" DOCUMENTS - % OF TOTAL BA SIS (Based Upon P O Total Financial Re sources Prov ided) F.Y. F.Y. F.Y. F.Y. F.Y. - - T" F.Y. F.Y. 1979 1980 1981 1982 1983 1984 1985 Actual Actua Actual Actual Actual Approp. A FINANCIAL RESOURCES PROVIDED _ Revenue: Non- Dedicated: Revenue 100.41 104.51 105.77 103.55 103.28 99.16 100.36 Revenue Refunds (8.02) (11.18) (11.54) (9.64) (9.56) (7.75) (8.99) Dedicated Revenue _ 3.9 4. 5.21 5.04 _ 5.13 7.79 8.11 Total Revenue - Net 96.33 97.38 99.44 98.95 98.85 99.20 99.48 Transfers From Other Funds 2.84 2.19 1.26 .73 .91 .52 .46 Prior Period Adjustments /Accruals . 83 V _.43 ( .70) _ .32 .24 .28 .06 Total Financial Resources Provided 100. 100.00 100.00 100. 100.00 100.00 100.00 FINANCIA RE APPLIED TO/ FOR: State Government: Expenditures: Non- Dedicated Revenue 33.75 38.77 41.90 40.50 38.28 39.07 38.51 Dedicated Revenue 3.94 4.05 5.21 5.04 5.05 7.78 8.10 Transfers To Other Funds 5.4 _5 3.79 _ 4.28 3.2 7_ 2.80 _ 5.03 Total State Government 43.07 47.91 50.90 49.82 46.60 49.65 51.64 Local Government 47.00 49.66 53.73 54.95 37.07 42.71 41.82 Local Taxpayers 6.55 6 .46_ 5.55 4.52 1. 06 3.72 3.94 Total Financial Resources Applied 96.6 104.03 110.18 109. _ 84.73 96.08 97.40 EXCESS (DEFICIENCY) 3.38 (4.03 (10.18 (9.29 15. 3. 2.60 Source: State of Minnesota As excerpted and formatted by VRT d CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded In F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT B Page 2 of 4 EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS (Based Upon Percent Of Total Financia Resources Provided) F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. 1979 1980 1981 1982 1983 1984 1985 REVENUE Actu Actual Actual Actual Actual Approp. Approp. NON- DEDICATED REVENUE: - individual Income Taxes 48.85 51,10 54,05 50.91 52.58 51.40 50.07 Corporate Income Taxes 10.34 10.97 10.03 9.18 6.66 6.83 7.48 General Sales Taxes 18.18 19.06 19.75 22.47 23.06 25.03 26.91 Bank Excise .98 1.08 1.08 .95 .79 .79 .82 Inheritance, Estate and Gift 1.24 1.25 .85 .64 .43 .35 .25 Liquor, Wine and Beer 1.60 1,59 1.60 1.42 1.22 1.09 1.09 Cigarette and Tobacco Products 2,56 2.54 2.54 2.27 1.95 1.68 1,67 Iron Ore and Taconite 2.96 3,34 2.88 2.88 1.85 1.36 1.42 Gross Earnings Taxes 4.09 3.90 4.04 3.80 4.14 2.89 2.99 Motor Vehicle Excise /Recycle 2.92 2.62 2.52 2.66 2.82 3.47 3.96 Care and Hospital Department Earnings (see Dedicated Revenue) 2.23 2.99 2.68 2.88 3.11 .07 .09 Other Departmental Earnings .99 1.23 1.30 1.12 1.04 .92 1.06 Investment Income .96 1.26 .81 .59 1.17 1.04 .65 Other Non - Dedicated Revenue 2.51 1.58 1.64 1.78 1.87 2.24 1.90 Local Pension Receipts -0- -0- -0- -0 - .59 ! -0 _- -0- Total Non- Dedicated Revenue 1 104.51 105,77 10.3.55_ 10 3.28 99.16 100, NON- DEDICATED REVENUE REFUNDS: Individual Income Taxes (7.13) (9.72) (9.53) (7,54) (7.34) (6.39) (8.04) Corporate Income Taxes (.69) (.89) (1.60) (1.63) (1.46) (.99) (.58) General Sales Taxes (.07) (.07) (.09) (.08) (.42) (.12) (.18) Other (.13 (.50 ( .32) (.39 (.34 � (.25 ) (.19 Total Non-Dedicated Revenue Refunds (8.02 (1 1,18 ) (11.54 (9. (9.56 (7.75 (8.99 DEDICATED REVENUE: State University Board .74 .80 .89 .90 .95 1.04 1.09 State Community College System .40 .45 .54 .53 .55 .56 .62 University of Minnesota 2.08 2.02 2.76 2.59 2.58 2,39 2.43 Public Welfare .65 .78 .91 1.00 1.00 1.00 1.18 Other .07 -0- .11 .02 .05 .07 .08 Welfare - MA Acct. Hosp. Repts. -0- -0- -0- -0- -0- 2.73 2.71 Total Dedicated Revenue 3.94 4.05 5,21 5.04 5.13 7.7 8, Total Revenue - Net 96.33 � 97,33 99. 44 98.95 98.85 99. 20 99.48 Transfers From Other Funds 2.84'.1 ? 26 .73 .91 .52 .46 'o Pa r':d.ius` man si: <ic ..:ai .83 43 n: u x'7 ,24 .28 .06 Provide 100,00 100,'x^ 100,:,0 1 +0.00 100.00 100.00 100.00 Source: State of Minnesota As excerpted and formatted by VRT & CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT B Page 3 of 4 EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TO TAL B ASIS (Based Upon Pe rcent Of To tal Fin Resources Provi F.Y. F.Y. F.Y. F.Y. _ F.Y. F.Y. F.Y. 1979 1980 1981 1982 1983 1984 1985 Actual Actual Actual Actual Actual Approp ; Approp. FINANCIAL RESO APPLIED TO /FOR STATE G EXPENDITURES OF NON- DEDICATED REVENUE: STATE DEPARTMENTS (Legislative, Constitutional Officers, Courts, Administration and Agencies) 6.22 7.37 6.68 5.56 4.91 6.03 6.87 TRANSPORTATION /SEMI -STATE .71 1.19 1.82 1.41 1.57 1.74 1.65 HEALTH, WELFARE AND CORRECTIONS: Department of Public Welfare 13.73 15.71 18.40 17.87 16.69 14.82 16.18 Department of Economic Security .38 .64 .82 .71 .34 2.95 .82 Department of Corrections 1.47 1.65 1.72 1.62 1.57 1.60 1.54 Department of Health .58 .66 .72 .61 .53 .49 .49 Other .05 .06 .06 .06 .05 .09 .05 STATE EDUCATION: Department of Education .51 .63 .65 .60 .51 .50 .46 Coordinating Board 1.03 1.14 1.22 1.06 .87 1.12 1.24 State University Board 2.08 2.20 2.18 2.35 2.22 2.10 2.06 Community Colleges Board .93 1.03 1.01 1.14 1.03 1.03 1.04 University of Minnesota 5.90 6.40 6.24 6.38 5.83 5.86 5.95 Other .04 .04 .04 .04 .03 .03 .04 RETIREMENT: State Legislators, Judges and Constitutional Officers .05 .03 .08 .03 .08 .06 .09 Other Retirement .04 .04 .04 .15 .13 .13 .08 OTHER STATE: Short -Term Borrowing Costs -0- -0- .16 .87 1.91 .50 .24 All Other - Net .01 _(. . .04 .01 .02 (.29 Total 33.73 38.77 41.90 40.50 38.28 39.07 38.51 EXPENDITURES OF DEDICATED REVENUE 3.94 4.05 5.21 5.04 5.05 7.78 8.10 TRANSFERS TO OTHER FUNDS 5.40 5.0 3.79 4.28 3.27 2.80 5.03 Total Financial Resources - Applied To /For State Government 43.07 47.91 50.90 49.82 46. 49.65 51 .64 Source: State of Minnesota As excerpted and formatted by VRT $ CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded In F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT B Page 4 of 4 EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS (Based Upon Percent Of Total Financial Resources Provided) F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. 1979 1980 1981 1982 1983 1984 1985 Actual Actual Actual Actual Actual Ap Approp. FINANICAL RESOURCES APPLIED TO /FOR LOCAL G OVERNMENT: EDUCATION AIDS: Foundation Aid 18.64 18.87 13.13 19.17 9.45 11.39 11.10 Transportation Aid 2.41 2.58 2.84 3.13 1.73 1.68 1.64 Special and Compensatory Aid 2.33 2.58 2.48 2.79 1.85 2.50 2.58 Vocational Education Aid 2.98 3.17 2.95 3.47 2.64 2.61 2.56 Other Local Education Aids .46 .63 .62 .77 .57 .75 .86 Budget Reduction and Funding Shifts -= 0- -0- 6.66 -0- -0- -0- -0- Total Education Aids 26.82 27.83 28.68 29.33 16.24 18.93 18.74 EDUCATION RETIREMENT: Teachers Retirement Association 1.81 2.04 2.21 1.96 1.24 1.71 1.79 Teachers /Cities 1st Class .42 .48 .49 .45 .32 .36 .37 Teachers Social Security 1 .28 1.44 1.34 1.6 1.57 1.60 1.68 Total Education Retirement 3.51 3.96 4.04 _ 4.10 3.13 3.67 3. 84 LOCAL GOVERNMENT AID (Counties, Cities and Townships Only) 6.09 6.72 6.61 5.19 5.36 5.39 5.31 PROPERTY TAX AIDS: Homestead Credits 7.09 7.19 10.38 11.16 8.01 10.12 9.91 Agricultural Credits (Local School D i s t r i c t s Only) 1.05 1.08 1. 1 1 2.00 1.45 1.90 1.90 Other Property Tax Aids -0- -0- -0- .34 .31 .37 .05 Total Property Tax Aids 8.14 8.27 11.4 13.5 9.77 12.39 11. SPECIAL RETIREMENT AIDS: Minneapolis Pensions -0- .03 .14 .10 .12 .13 .14 Local Police /Fire Amortization -0- -0- .05 .17 .15 .13 .13 OTHER LOCAL GOVERNMENT: Mining Ap pt. (Direct Pay) 1.46 1.67 1.67 1.70 1.44 1.29 1.00 Police and Fire Aid .47 .52 .57 .55 .51 .45 .46 Other Local Aid .51 .66 .48 .31 . 35 .33 .34 Total Financial Resources Applied To /For Local Government 47.00 49.66 53.7 54.95 37.07 42.71 41.82 Source: State of Minnesota As excerpted and formatted by VR T CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT C Page 1 of 2 EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF TOTAL BASIS (Based Upon Percent Of Total Fin Resources Applied) F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. 1979 1980 1981 1982 1983 1984 1985 Actual Actual Actu Actual Actual Approp. Approp. FINANCIAL RESOURCES APPLIED TO /FOR STATE GOVERNMENT EXPENDITURES OF NON- DEDICATED REVENUE: STATE DEPARTMENTS (Legislative, Constitutional Officers, Courts, Administration and Agencies) 6.43 7.10 6.06 5.09 5.79 6.27 7.05 TRANSPORTATION /SEMI -STATE .73 1.14 1.65 1.29 1.85 1.81 1.69 HEALTH, WELFARE AND CORRECTIONS: Department of Public Welfare 14.21 15.10 16.70 16.35 19.69 15.42 16.61 Department of Economic Security .39 .61 .74 .65 .40 3.07 .83 Department of Corrections 1.52 1.59 1.56 1.48 1.85 1.67 1.58 Department of Health .62 .63 .64 .56 .62 .51 .49 Other .05 .05 .05 .05 .06 .09 .05 STATE EDUCATION: Department of Education .53 .60 .60 .55 .60 .53 .48 Coordinating Board 1.07 1.10 1.10 .97 1.03 1.17 1.28 State University Board 2.15 2.11 1.99 2.15 2.64 2.18 2.12 Community Colleges Board .96 .99 .92 1.04 1.21 1.08 1.07 University of Minnesota 6.12 6.15 5.66 5.84 6.89 6.10 6.11 Other .04 .04 .04 .04 .03 .03 .04 RETIREMENT: `State Legislators, Judges and Constitutional Officers .05 .03 .07 .03 .09 .06 .09 Other Retirement .04 .04 .04 .14 .16 .14 .09 OTHER STATE: Short -Term Borrowing Costs -0- -0- .15 .79 2.26 .52 .25 All Other - Net -0- (.02 .06 .04 .0 .02 (.29 Total 34.91 37.26 38.03 37.06 45.18 40.67 39.54 EXPENDITURES OF DEDICATED REVENUE 4.08 3.89 4.73 4.61 5.96 8.10 8.32 TRANSFERS TO OTHER FUNDS 5.59 4.90 3.44 3.92 3.86 2.91 5.16 Total Financial Resources Applied To /For State State Government 44.58 46.15 4 6,20 45.59 55.0 51.68 53.02 Source: State of Minnesota As excerpted and formatted by VRT s CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded In F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT C Page 2 of 2 EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS - % OF T OTAL BASIS (Based Upon Percent Of Total Financial Resources Applied) F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. F.Y. 1979 1980 1981 1982 1983 1984 1985 Actual Actua Actual Ac tual Actual App rop. Approp. FINANICAL RESOURCES APPLIED TO /FOR LOCAL GOVERNMENT EDUCATION AIDS: Foundation Aid 19.29 18.14 11.92 17.54 11.15 11,85 11.40 Transportation Aid 2.49 2.48 2,58 2.86 2.04 1.75 1.68 Special and Compensatory Aid 2,41 2.48 2.25 2,55 2.18 2.60 2.65 Vocational Education Aid 3.09 3.05 2,67 3.17 3.12 2.72 2.62 Other Local Education Aids .47 .60 .57 .70 .67 .78 .88 Budget Reduction and Funding Shifts - _ -0- 6.04 -0- ` -0 -0- -0- Total Education Aids 27. 26.75 26.0 26. 19 .16 19.70 19.23 EDUCATION RETIREMENT: Teachers Retirement Association 1.88 1.96 2.01 1.79 1.46 1.78 1.84 Teachers /Cities 1st Class .43 .46 .44 .42 .38 .38 .38 Teachers Social Security 1.33 1.38 1. 21 _1,55 1.8 1.66 1.72 Total Education Retirement 3. 64 3. 80 3,6 3. 76 3,69 3.82 3,94 LOCAL GOVERMENT AID (Counties, Cities and Townships Only) 6.30 6.46 6.00 4. 75 6.32 5 .61 5.46 PROPERTY TAX AIDS: Homestead Credits 7.34 6.91 9.42 10.21 9.45 10.53 10.17 Agricultural Credits (Local School Districts Only) 1.08 1.04 1.01 1.83 1.71 1.98 1.95 Other Property Tax Aids -0- -0- -O- .31 .37 .38 .05 Total Property Tax Aids 8.42 7.95 `10.43 12 .35 11,53 12.89 12.17 SPECIAL RETIREMENT AIDS: Minneapolis Pensions -0- .03 .12 .09 .14 .14 .14 Local Police /Fire Amortization -0- -0- .04 .15 .18 .14 .13 OTHER LOCAL GOVERNMENT: Mining Appt. (Direct Pay) 1.51 1.60 1.52 1.57 1.70 1.35 1.03 Police and Fire Aid .49 .50 .53 .50 .61 .46 .48 Other Local Aid .53 . 65 .44 .29 ,41 .34 .35 Total Financial Resources Applied To /For Local Government 48.6 47,74 48,77 50,28 43.74 44.45 42.93 Source: State of Minnesota As excerpted and formatted by VRT & CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT D Page 1 of 5 EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS (All Amounts in 1,000 of Dollars) 1981 - 83 BIENNIUM (July 1 1981 - June 30, 1983) _ 1/81 Recommended Change/ Budget Actual _ Difference FINANCIAL" RESOURCES PROVIDED Revenue: Non- Dedicated: Revenue $ 9,062,937 $ 8,584,204 $ (478,733) Revenue Refunds (765,418) (796,845) (31,427) Dedicated Revenue 350,576 422,491 71,915 Total Revenue - Net 8,648,095 8,209,850 (438,245) Transfers From Other Funds 55,164 68,235 13,071 Prior Period Adjustments /Accruals 25,000 23,152 (1,848 Total Financial Resources Provided 8,728 ,259 8,301,237 (427,022) FIN AN_C_I_ AL RESOURCES APPLIED TO /FO State Government: ^ Expenditures: Non - Dedicated Revenue 3,282,904 3,264,799 (18,105) Dedicated Revenue 350,576 419,019 68,443 Transfers To Other Funds 345,245 311,040 (34,205 Total State Government 3,978,725 3,994,858 16,_133 Local Government 4,445,923 3,776,641 (669,282) Local Taxpayers 316,094 223,61 �✓ (9 479 Total Financial Resources _ Applied 8,740 ,742 7, 995,114 (745,628 EXCESS (DEFICIENCY) (12,483) 306,123 $ 318,606 FUND BALANCE (DEFICIT) - July 1 19,710 ( FUND BALANCE (DEFICIT) - June 30 $ 7,227 $ 71,714 Source: State Of Mz n xesOta As excerpted and formatted by VRT & CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT D Page 2 of 5 EXCERPTS OF "FUN BALANCE ANALYSI DOCUMEN (All Amounts in 1,000 of Dollars) 1981 -83 BIENNIUM (July 1, 1981 - June 30, 1983) 1/81 Recommended Change/ REVENUE Budget Actual Difference NON- DEDICATED REVENUE: Individual Income Taxes $ 4,737,525 $ 4,299,360 $ (438,165) Corporate Income Taxes 784,023 651,732 (132,291) General Sales Taxes 1,772,020 1,891,205 119,185 Bank Excise 98,542 71,769 (26,773) Inheritance, Estate and Gift 40,487 43,910 3,423 Liquor, Wine and Beer 119,895 108,806 (11,089) Cigarette and Tobacco Products 185,860 174,350 (11,510) Iron Ore and Taconite 217,866 193,574 (24,292) Gross Earnings Taxes 343,219 330,357 (12,862) Motor Vehicle Excise /Recycle 241,448 228,122 (13,326) Care and Hospital Department Earnings 207,580 249,152 41,572 Other Departmental Earnings 103,013 89,495 (13,518) Investment Income 41,001 74,723 33,722 Other Non - Dedicated Revenue 170,458 151,743 (18,715) Local Pension Receipts -0- _ 25,906 25 ,906_ Total Non - Dedicated Revenue 9,062, _8, 584,20 4 ( 478 ,733 ) NON- DEDICATED REVENUE REFUNDS: Individual Income Taxes (691,875) (617,387) 74,488 Corporate Income Taxes (61,500) (127,378) (65,878) General Sales Taxes (5,435) (21,870) (16,435) Other (6,608 (3 0,210 ) ( 23,602) Total Non - Dedicated Revenue Refunds (765,418 (796,845 (31,427) DEDICATED REVENUE: State University Board 64,341 76,880 12,539 State Community College System 36,248 44,921 8,673 University of Minnesota 188,460 214,592 26,132 Public Welfare 61,470 83,193 21,723 Other 57 2,905 2,8 Total Dedicated Revenue 350,576 422,491 71,915 Total Revenue - Net $ 8,648,095 $ 8,209, $ (438,245 Source: State of Minnesota As excerpted and formatted by VRT & CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT D Page 3 of 5 EXCERPTS OF "FUND B ALANC E_ A DOCUMEN (All Amounts in 1,000 of Dollars) 1981 -83 BIENNIUM (July 1, 1981 - June 30, 19 83) 1/81 Recommended Change/ Budget A Difference FINANCIAL RESOURCES APPLIED T O /FO - STAT GOVERNMENT EXPENDITURES OF NON - DEDICATED REVENUE: STATE DEPARTMENTS (Legislative, Constitutional Officers, Courts, Administration and Agencies) $ 585,809 $ 432,884 $ (152,925) TRANSPORTATION /SEMI -STATE 67,541 124,166 56,625 HEALTH, WELFARE AND CORRECTIONS: Department of Public Welfare 1,317,106 1,431,740 114,634 Department of Economic Security 52,957 42,590 (10,367) Department of Corrections 132,493 132,175 (318) Department of Health 50,633 47,138 (3,495) Other 15,357 4,594 (10,763) STATE EDUCATION: Department of Education 53,539 45,660 (7,879) Coordinating Board 95,294 79,999 (15,295) State University Board 167,924 189,630 21,706 Community Colleges Board 80,948 89,570 8,622 University of Minnesota 482,829 505,368 22,539 Other 3,491 2,821 (670) RETIREMENT: State Legislators, Judges and Constitutional Officers 5,231 4,749 (482) Other Retirement 14,260 1 (2,591) OTHER SPATE: Short -Term Borrowing Costs -0- 117,861 117,861 Salary Supplement 188,000 -0- (188,000) Cancellation Adjustments (65,000) -0- 65,000 All Other - Net 34,492 2,185 (32,30 Total 3,282,904 3,264,799 (18,105) EXPENDITURES OF DEDICATED REVENUE 350,576 419,019 68,443 TRANSFERS TO OTHER FUNDS 3 45,24 5 31 1,040 (34,205 Total Financial Resources ti J ,ar a; n 7' $ 3,994,858 $ 16, 133 Source: State of Minnesota As excerpted and formatted by VRT & CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OE' MINNESOTA - GENERAL FUND EXHIBIT D Page 4 of 5 EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS (All Amounts in 1,000 of Dollars) 1981 -83 BIENNIUM (July 1, 1981 - June 30, 1983) 1/81 Recommended Change/ Budget Actual Difference FINANCIAL RESOURCES APPLIE TO /F LOCAL GOVERNMENT EDUCATION AIDS: Foundation Aid $ 1,493,142 $ 1,164,554 $ (328,588) Transportation Aid 258,305 198,334 (59,971) Special and Compensatory Aid 209,102 190,231 (18,871) Vocational Education Aid 286,557 251,720 (34,837) Other Local Education Aids 55,889 55,159 (730) Budget Reduction and Funding Shifts -0- _ -0- -0- Total Education Aids 2,302,995 1,859, (442,997 EDUCATION RETIREMENT: Teachers Retirement Association 174,736 130,942 (43,794) Teachers /Cities 1st Class 35,236 31,914 (3,322) Teachers Social Security 132,548 134,987 2,439 Total Education Retirement 34 297,843 (44,677 LOCAL GOVERNMENT AID (Counties, Cities and Townships Only) 473,640 437,966 (35,674 PROPERTY TAX AIDS: Homestead Credits 908,000 788,293 (119,707) Agricultural Credits (Local School Districts Only) 148,005 141,902 (6,103) Other Property Tax Aids 26 26,969 449 Total Property Tax Aids 1,082,525 957,164 V (125,361 SPECIAL RETIREMENT AIDS: Minneapolis Pensions 13,283 9,104 (4,179) Local Police /Fire Amortization 13,056 13,073 17 OTHER LOCAL GOVERNMENT: Mining Appt. (Direct Pay) 113,155 129,825 16,670 Police and Fire Aid 42,773 44,090 (4,683) Other Local Aid -� 27,578 (28, 398) Toga_ 7 1 .-a':c_....- - esources Ac✓ of _ ^r L am. l Dover; men - 4 44S, 02 , - 2 $ 3,776,641 $ (669,282 Source: State of Minnesota As excerpted and formatted by VRT « CO. Note: F.Y. 1981 and 1982 Local Government - Education Aids have been adjusted for aids rescinded in F.Y. 1981 and then restored in F.Y. 1982 - $232,499,300. STATE OF MINNESOTA - GENERAL FUND EXHIBIT D Page 5 of 5 EXCERPTS OF "FUND BALANCE ANALYSIS" DOCUMENTS (All Amounts in 1,000 of Dollars) 1981-83 BIENNIUM (July 1, 1981 - June 30, 1983) 1/81 Recommended Change/ Budget Actual Difference TRANSFERS FROM OTHER FUNDS Public Welfare $ 27,882 $ 25,781 $ (2,101) Other 27,282 22,361 (4,921) Budget Reduction Transfers -0- 20,093 20,093 Total Transfers From Other Funds $ 55,164 $ 68,235 $ 13,071 TRANSFERS TO OTHER FUNDS Debt Service $ 237,596 $ 221,972 $ (15,624) Taconite Env. Pro. Fund 35,509 31,505 (4,004) N.E. Econ. Prot. Fund 25,762 1 2, 050 (13,712) Housing Finance 22,255 19,087 (3,168) All Other 24,123 26,426 2,303 Total Transfers To Other Funds $ 3 $ 31 1,040 $ (34,205 FINANCIAL RESOURCES APPLIED TO /FOR LOCA TAXPAYERS Property Tax Refunds $ 69,250 $ 68,576 $ (674) Low Income Credits 27,644 -0- (27,644) Renter Credits 95,500 92,575 (2,925) Senior Citizen and Disabled Credits 123 62,464 (61,236 Total Financial Resources Applied To /For Local Taxpayers $ 316,094 $ 223,615 $ (92, 479 Source: State of Minnesota As excerpted and formatted by VRT & CO. 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