STEVENS COUNTY SUMMARY FINANCIAL STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2015
SUPPLEMENT TO MORRIS SUN TRIBUNE, HANCOCK RECORD, AND CHOKIO REVIEW
The purpose of this Report is to provide a summary of financial information concerning Minnesota County for interested citizens. Questions about this report should be directed to Amanda Barsness, Auditor/Treasurer at 320-208-6566. A FULL AND COMPLETE COPY OF THE COUNTY FINANCIAL STATEMENT IS AVAILABLE UPON REQUEST BY CALLING, OR BY WRITING TO THE AUDITOR/TREASURER, AMANDA BARSNESS AT 320-208-6566 OR 400 COLORADO AVE., SUITE 303, MORRIS, MN 56267.
Where it comes from
A complete copy can also be found electronically on Stevens County’s website: http://www.co.stevens.mn.us/ clicking on the departments, then Auditor/Treasurer, and scrolling down to the County Financial Statements and selecting 2015.
COUNTY OFFICIALS Title
Name
Phone Number
Term Expires
COUNTY COMMISSIONER, DISTRICT 1............. Bob Kopitzke...................612-801-2256.................. December 31, 2020 COUNTY COMMISSIONER, DISTRICT 2............. Jeanne Ennen................. 320-246-3316................... December 31, 2018 COUNTY COMMISSIONER, DISTRICT 3............. Ron Staples..................... 320-324-2650................... December 31, 2020 COUNTY COMMISSIONER, DISTRICT 4............. Donny Wohlers............... 320-760-0768................... December 31, 2020 COUNTY COMMISSIONER, DISTRICT 5............. Phil Gausman................. 320-589-2299................... December 31, 2018 COUNTY ATTORNEY........................................ Aaron Jordan.................. 320-208-6590................... December 31, 2018 COUNTY AUDITOR/TREASURER...................... Amanda Barsness........... 320-208-6566................... December 31, 2018 COUNTY RECORDER....................................... Virginia Mahoney........... 320-208-6565................... December 31, 2018 COUNTY SHERIFF........................................... Jason Dingman............... 320-208-6500................... December 31, 2018 APPOINTED COUNTY ASSESSOR........................................ Judy Thorstad................. 320-208-6550.................................. Indefinite COUNTY COORDINATOR.................................. Rebecca Young................ 320-208-6583.................................. Indefinite HIGHWAY ENGINEER...................................... Todd Larson.................... 320-589-7430.................................. Indefinite HUMAN SERVICES DIRECTOR.......................... Liberty Sleiter................. 320-208-6600.................................. Indefinite
A PROFILE OF STEVENS COUNTY Key Indicator
2015
2014
Where it goes
Percent Change
Estimated Population.................................... 9796................................9800.................................................... -0.04% Total Tax Capacity.......................................... 18,934,458..................... 16,023,085.......................................... 15.38% Percent of Property Taxes Collected............... 99.62%........................... 99.46%................................................. 0.16% Total General Revenues................................. 7,519,328....................... 7,766,583..............................................-3.29% Total Program Revenues................................ 6,714,482....................... 9,004,499........................................... -34.11% Total Expenses: Governmental Activities....... 13,363,326..................... 14,804,729......................................... -10.79% Capital Assets: Governmental Activities........ 39,775,853..................... 39,013,798............................................ 1.92% Total Outstanding Net Bonded...................... 8,347,218....................... 8,633,390............................................. -3.43% Debt of County Bond Rating on Most Recent General Obligation Bond Issue (S&P)......................... AA...................................AA............................................................... NA Total Government-Wide Net Assets: Governmental Activities................................ 52,808,020..................... 42,190,735........................................... 20.11% Total Number of Full-Time Employees........... 89................................... 85.......................................................... 4.49%
(4.5%)
A USER’S GUIDE TO COUNTY FINANCIAL STATEMENTS The following definitions will help citizens understand the terminology that is used in the county’s financial statement.
Basic Financial Statements
Minnesota County’s basic financial statements consists of three parts: government-wide financial statements, fund financial statements, and notes to the financial statements. The management’s discussion and analysis and certain budgetary comparison schedules are required to accompany the basic financial statements and, therefore, are included as required supplementary information. Government-wide financial statements display information about the county’s financial reporting entity as a whole, except for its fiduciary activities. These statements should present separate information for the governmental and business-type activities of the county (primary government), as well as for its component units. Fund financial statements display separate financial information for the county’s governmental, proprietary, and fiduciary funds. Information for governmental and enterprise proprietary funds is presented separately for major funds and the aggregate total for non-major funds. Internal services and fiduciary fund information is presented in aggregate by fund type. Notes to the financial statements provides additional information and disclosure for information in the financial statements. Governmental activities are generally activities of the county financed through taxes, intergovernmental revenues, and other nonexchange revenues. These activities are usually reported in governmental funds and internal service funds. Financial reporting entity consists of the primary government (county), organizations for which the county is financially accountable, and other organizations for which the nature and significance of their relationship with the county are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. The nucleus of a county’s financial reporting entity is the primary government, the county. Primary government is a term used in connection with defining the financial reporting entity. The primary government is the focus of the financial reporting entity. For the county, the primary government represents the financial activities, funds, or accounts directly under the control of the county board. Component unit describes a legally separate organization for which the county board is financially accountable. In addition, component units can be other organizations for which the nature and significance of their relationship with the county are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.
County Governmental Fund Types
The General Fund is the general operating fund of the county. It is used to account for all financial resources, except those that are required to be accounted for in another fund. Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted for specified purposes. Debt Service Funds are used to account for the accumulation of resources for, and the payment of principal, interest, and related costs of general long-term debt.
County Fiduciary Funds
Agency Funds are used to account for assets held by the county as an agent for private organizations, other governments, and/or other funds; for example, taxes collected and held by a county for a school district.
Character Classification of County Expenditures
The county’s governmental expenditures are classified by character or the periods expenditures are presumed to benefit. The county has the following character classifications: Current operating expenditures are presumed to benefit the current fiscal period. Debt services are presumed to benefit prior fiscal periods as well as current and future periods and includes amount expended for the payment of principal, interest, and other costs associated with debt. Capital outlays are presumed to benefit current and future fiscal periods and include amounts expended for the construction or acquisition of county capital assets. Intergovernmental represent resources transferred by to the county to other governments.
Classification of County Functions
Functions are a group of related activities aimed at accomplishing a major service or regulatory program for which the county is responsible. The county has the following function classifications: The General Government function include expenditures for general county activities such as the county commissioners, county administration, county attorney’s office, county auditor/treasurer’s office, county assessor’s office, county attorney’s office, the planning and zoning office, and other county general service office. Public Safety relates to the objective of protection of persons and property and includes expenditures for corrections activities, operations of the sheriff’s department, the county jail, civil defense, and emergency services. Road and Bridge includes expenditures relating to the construction and maintenance of county highways and streets. Sanitation involves expenditures for the removal and disposal of waste and includes county solid waste collection and disposal, recycling, and sanitary sewer programs.
Human Services represents activities designed to provide public assistance and institutional care for individuals unable to provide essential needs for themselves. These programs include child support collection, child welfare, chemical dependency, medical assistance, and others. Health involves all activities involved in the conservation and improvement of public health. This function includes expenditures for the county public health department, home health aide services, other nursing services, maternal and child health, supplemental nutrition programs, and programs to protect public and private water systems. Culture and Recreation involves cultural and recreational activities maintained for the benefit of county residents and visitors. These activities include county libraries, parks, and other recreation programs. Conservation involves activities designed to conserve and develop such natural resources as water, soil, and forests and includes such programs as soil and water conservation, county extension, water planning, and other. Economic Development activities are directed toward economically developing the area encompassed by the county and providing assistance to, and opportunity for, economically disadvantaged persons or businesses.
Statement of Net Position December 31, 2015
BALANCE SHEET GOVERNMENTAL FUNDS DECEMBER 31, 2015
STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2015
Major Recipients of Stevens County Expenditures The following is a list of the recipients of Stevens County expenditures totaling $5,000 or more during 2015. The list does not include amounts paid to county employees or to individuals who received federal, state, or county human services aid.
Name of Recipient
Total Amount Received During 2015 Name of Recipient
MN TRUST-SD 2769................................................................................................................................................................................................................ 3,054,183.92 Riley Bros Construction Inc......................................................................................................................................................................................................2,215,220.79 Finance Director, City Of Morris...............................................................................................................................................................................................1,685,468.44 Treasurer School Dist #771........................................................................................................................................................................................................ 634,778.19 US Bank..................................................................................................................................................................................................................................... 597,361.96 Treasurer School Dist #768........................................................................................................................................................................................................ 456,733.41 Engebretson & Sons Disposal Service, Inc.................................................................................................................................................................................. 329,887.71 Treasurer, Hancock City.............................................................................................................................................................................................................. 301,157.47 Stevens County HRA.................................................................................................................................................................................................................. 193,440.42 MN Counties Intergovernmental Trust....................................................................................................................................................................................... 183,300.00 RDO Equipment Co.................................................................................................................................................................................................................... 164,071.15 Stevens County SWCD............................................................................................................................................................................................................... 154,472.00 Department Of Human Services................................................................................................................................................................................................ 147,853.71 Bois De Sioux Watershed Dist.................................................................................................................................................................................................... 133,226.71 Horizon Public Health................................................................................................................................................................................................................ 131,452.06 Stevens Community Medical Center - Life Center...................................................................................................................................................................... 129,085.00 Treasurer/Clerk, Chokio City........................................................................................................................................................................................................126,823.36 Treasurer, Hodges Township.......................................................................................................................................................................................................125,503.95 Treasurer, Moore Township........................................................................................................................................................................................................ 124,632.94 Amundson Peterson.................................................................................................................................................................................................................. 119,500.00 BROWN EXCAVATING INC............................................................................................................................................................................................................. 94,273.20 Ottertail Power Company............................................................................................................................................................................................................ 88,268.87 Treasurer, Horton Township......................................................................................................................................................................................................... 86,560.23 Stevens Co Auditor-Treasurer....................................................................................................................................................................................................... 85,289.31 Treasurer, Framnas Township...................................................................................................................................................................................................... 82,673.69 Treasurer, Donnelly City............................................................................................................................................................................................................... 82,671.97 Computer Professionals............................................................................................................................................................................................................... 79,649.00 Treasurer, Scott Township............................................................................................................................................................................................................ 78,206.03 Treasurer, Baker Township........................................................................................................................................................................................................... 75,766.29 Traverse County Auditor.............................................................................................................................................................................................................. 74,495.28 Stevens County DAC.................................................................................................................................................................................................................... 71,709.87 Catholic Charities (St. Cloud)....................................................................................................................................................................................................... 69,205.69 Treasurer, Synnes Township......................................................................................................................................................................................................... 68,314.15 Treasurer, Swan Lake Township................................................................................................................................................................................................... 67,765.98 Treasurer, Alberta City................................................................................................................................................................................................................. 67,501.27 Stevens Co Economic Improvement Commission......................................................................................................................................................................... 66,812.00 Treasurer, Darnen Township........................................................................................................................................................................................................ 66,759.52 Jim Riley and Sons Inc................................................................................................................................................................................................................. 66,574.25 Treasurer, Eldorado Township...................................................................................................................................................................................................... 66,550.42 Treasurer, Stevens Township........................................................................................................................................................................................................ 65,742.43 Prairie Community Services......................................................................................................................................................................................................... 65,132.97 Treasurer, Morris Township.......................................................................................................................................................................................................... 63,698.68 Regents Of The University Of Minnesota...................................................................................................................................................................................... 63,175.46 Stevens County Historical Society................................................................................................................................................................................................ 63,000.00 Valley Lake Boy’s Home............................................................................................................................................................................................................... 61,480.00 Treasurer, Donnelly Township...................................................................................................................................................................................................... 59,518.71 Lutheran Social Service of MN..................................................................................................................................................................................................... 58,553.19 Midwest Asphalt Maintenance LLC.............................................................................................................................................................................................. 58,433.55 Treasurer, Rendsville Township.................................................................................................................................................................................................... 58,290.04 Viking Library System.................................................................................................................................................................................................................. 57,548.00 Douglas County Jail..................................................................................................................................................................................................................... 56,359.73 Rural Minnesota Cep Inc.............................................................................................................................................................................................................. 56,349.64 Morris Cooperative Association................................................................................................................................................................................................... 56,324.98 Treasurer, Pepperton Township................................................................................................................................................................................................... 56,050.70 Minnesota State Auditor............................................................................................................................................................................................................. 56,045.14 Treasurer, Everglade Township..................................................................................................................................................................................................... 55,785.48 Jerry’s U-Save ..........................................................................................................................................................................................................................53,913.92 Treasurer School Dist #264.......................................................................................................................................................................................................... 52,283.21 Wulf & Sons Inc/Leonard............................................................................................................................................................................................................. 48,562.55 Federated Telephone................................................................................................................................................................................................................... 48,359.91 Stevens County Ag Society.......................................................................................................................................................................................................... 48,120.00 Tri-City Paving Inc....................................................................................................................................................................................................................... 45,868.76 Agralite Electric Cooperative....................................................................................................................................................................................................... 45,711.51 Morris Housing and Redevelopment Authority........................................................................................................................................................................... 42,508.26 Grant County Social Services....................................................................................................................................................................................................... 41,552.01 Traverse County Sheriff................................................................................................................................................................................................................ 40,777.27 West Central Trailblazers............................................................................................................................................................................................................. 39,075.88 Pope County Auditor\treasurer.................................................................................................................................................................................................... 37,516.31 Rainbow Rider............................................................................................................................................................................................................................. 34,914.36 Stevens County Highway Dept..................................................................................................................................................................................................... 33,548.50 Wulf Tiling................................................................................................................................................................................................................................... 33,329.14 Commissioner Of MMB................................................................................................................................................................................................................ 33,187.76 Tri-County Co-Op......................................................................................................................................................................................................................... 31,898.02 Valu Ford & Chrysler.................................................................................................................................................................................................................... 31,813.23 Greater Minnesota Family Services.............................................................................................................................................................................................. 30,670.67 Law Enforcement Technology Group LLC..................................................................................................................................................................................... 30,554.47 Office Of Enterprise Technology................................................................................................................................................................................................... 30,295.57 Gieselman/Don........................................................................................................................................................................................................................... 29,975.00 The Hartford................................................................................................................................................................................................................................ 28,207.76 Alliance Pipeline......................................................................................................................................................................................................................... 27,443.75 Stevens County Human Services.................................................................................................................................................................................................. 26,182.24 Treasurer W C Area Sd #2342....................................................................................................................................................................................................... 25,246.31 MN PEIP - % MMB FISCAL SERVICES............................................................................................................................................................................................ 24,266.04 Totalfunds By Hasler.................................................................................................................................................................................................................... 24,040.20 West Central Regional Juvenile Center......................................................................................................................................................................................... 23,062.09 Morris Electronics Inc.................................................................................................................................................................................................................. 22,598.41 L & O Acres Transport Inc............................................................................................................................................................................................................. 22,436.14 Carco Automotive INC.................................................................................................................................................................................................................. 21,964.00 Forum Communications Company............................................................................................................................................................................................... 21,951.64 Village Family Service Center....................................................................................................................................................................................................... 21,759.15
Total Amount Received During 2015
Marco Technologies LLC............................................................................................................................................................................................................... 21,740.36 Stevens Co Family Service Collaborative...................................................................................................................................................................................... 20,940.00 Franey/John................................................................................................................................................................................................................................ 19,962.80 Dell Marketing L P........................................................................................................................................................................................................................ 19,937.70 Springsted INC............................................................................................................................................................................................................................ 19,141.13 AAA Striping Service Co............................................................................................................................................................................................................... 19,102.23 (7) St. Peter RTC - 472 ................................................................................................................................................................................................................. 18,792.00 Delta Dental Of Minnesota.......................................................................................................................................................................................................... 18,779.25 Pomme De Terre River Association............................................................................................................................................................................................... 17,228.00 Crop Production Services INC....................................................................................................................................................................................................... 16,893.82 Caterpillar Financial Services Corp............................................................................................................................................................................................... 16,546.44 Pelowski/Charles and/or Stephanie............................................................................................................................................................................................. 15,790.25 West Central Communications Inc............................................................................................................................................................................................... 15,480.25 Fidlar Technologies Inc................................................................................................................................................................................................................ 15,088.00 TrueNorth Steel........................................................................................................................................................................................................................... 14,952.94 M-R Sign Company...................................................................................................................................................................................................................... 14,951.34 Pictometry International Corp..................................................................................................................................................................................................... 14,819.75 Anoka Metro Rtc - 412................................................................................................................................................................................................................. 14,520.00 Merchants Capital Resources INC................................................................................................................................................................................................. 14,000.00 Primewest Health....................................................................................................................................................................................................................... 13,657.79 Independent Emergency Services............................................................................................................................................................................................... 13,444.32 Verizon Wireless.......................................................................................................................................................................................................................... 13,430.02 Wilkin County Jail........................................................................................................................................................................................................................ 13,301.62 John Deer Financial..................................................................................................................................................................................................................... 13,063.60 Ottertail County........................................................................................................................................................................................................................... 12,595.24 G & R Controls Inc........................................................................................................................................................................................................................ 12,536.87 Hancock Co-op Inc....................................................................................................................................................................................................................... 12,314.91 Benson High School.................................................................................................................................................................................................................... 12,251.20 JOBSHQ/Forum Communications Company................................................................................................................................................................................. 11,969.35 Association Of MN Counties......................................................................................................................................................................................................... 11,852.40 Thomson Reuters - West.............................................................................................................................................................................................................. 11,638.36 Motorola..................................................................................................................................................................................................................................... 11,487.12 Code 4 Services LLC..................................................................................................................................................................................................................... 11,467.75 Dennis Feuchtenberger Trust....................................................................................................................................................................................................... 10,365.75 Hoberg/Chad............................................................................................................................................................................................................................... 10,275.90 Region IV South Adult Mental Health.......................................................................................................................................................................................... 10,252.59 Anderson Brothers...................................................................................................................................................................................................................... 10,101.40 Fromm/Christian........................................................................................................................................................................................................................... 9,925.00 Gerald Academy............................................................................................................................................................................................................................ 9,833.45 Watch Guard Video........................................................................................................................................................................................................................ 9,815.00 Pedersen Funeral Home................................................................................................................................................................................................................ 9,700.00 Moser/Lowell................................................................................................................................................................................................................................ 9,570.00 Titan Machinery - Graceville.......................................................................................................................................................................................................... 9,519.86 Hometown Planning LLC............................................................................................................................................................................................................... 9,494.82 Pro-Tech Security Sales.................................................................................................................................................................................................................. 9,434.00 City Of St Cloud.............................................................................................................................................................................................................................. 9,394.45 Hancock Concrete Products Inc...................................................................................................................................................................................................... 9,387.44 Royal Tire Inc................................................................................................................................................................................................................................. 9,294.40 Hillyard - Hutchinson.................................................................................................................................................................................................................... 9,211.70 Paul’s Paint & Repair...................................................................................................................................................................................................................... 8,278.91 Stroman Tiling............................................................................................................................................................................................................................... 8,090.47 Rinke-Noonan............................................................................................................................................................................................................................... 8,068.00 Nancy Knobloch Trust.................................................................................................................................................................................................................... 8,056.80 Koehl Excavating........................................................................................................................................................................................................................... 7,895.25 Sleiter/Liberty............................................................................................................................................................................................................................... 7,816.09 Office Depot.................................................................................................................................................................................................................................. 7,624.24 Keeprs Inc...................................................................................................................................................................................................................................... 7,539.37 Stevens County Ambulance........................................................................................................................................................................................................... 7,534.00 Centerpoint Energy........................................................................................................................................................................................................................ 7,441.45 GLTC Premium Payments............................................................................................................................................................................................................... 7,332.78 Toshiba Financial Services............................................................................................................................................................................................................. 7,312.00 American Solutions For Business................................................................................................................................................................................................... 7,299.82 Divine House Inc............................................................................................................................................................................................................................ 7,101.00 Wilkin County Highway Department............................................................................................................................................................................................. 7,062.35 EAPC Architects Engineers............................................................................................................................................................................................................. 6,849.56 Holiday Inn.................................................................................................................................................................................................................................... 6,761.83 Kris Engineering Inc...................................................................................................................................................................................................................... 6,685.89 Northern Business Products, Inc.................................................................................................................................................................................................... 6,655.99 Koehl/Dale & Lili........................................................................................................................................................................................................................... 6,589.00 Grainger........................................................................................................................................................................................................................................ 6,538.73 Emergency Communications Network LLC.................................................................................................................................................................................... 6,500.00 Union Security Insurance Co.......................................................................................................................................................................................................... 6,493.11 Miller/Karin................................................................................................................................................................................................................................... 6,403.00 Copier Business Solutions.............................................................................................................................................................................................................. 6,296.33 GEO COMM INC.............................................................................................................................................................................................................................. 6,290.00 Wente/Patricia S Or Christopher D................................................................................................................................................................................................. 6,118.84 Goll/John...................................................................................................................................................................................................................................... 6,081.00 Prairie Lakes Youth Programs........................................................................................................................................................................................................ 6,060.00 Chamberlain Oil Co........................................................................................................................................................................................................................ 5,986.56 Election Systems & Software Inc................................................................................................................................................................................................... 5,812.50 Charles/Carter............................................................................................................................................................................................................................... 5,764.50 Charles/Wayne.............................................................................................................................................................................................................................. 5,764.50 Harpstead/Kyle............................................................................................................................................................................................................................. 5,611.32 Riverview LLP................................................................................................................................................................................................................................ 5,505.40 Gold County Farms LP.................................................................................................................................................................................................................... 5,364.00 Stevenson/Robert......................................................................................................................................................................................................................... 5,341.20 Amazon......................................................................................................................................................................................................................................... 5,329.27 Productive Alternatives, Inc........................................................................................................................................................................................................... 5,216.86 Morris Area Community Education................................................................................................................................................................................................ 5,075.00 Northland Business Systems Inc.................................................................................................................................................................................................... 5,016.00 American Communications Inc...................................................................................................................................................................................................... 5,000.00
Statement of Fiduciary Net Position Agency Funds DECEMBER 31, 2015
Assets Cash and pooled investments........................................................................................................................................................................................$214,478 Liabilities Finance Director, City Of Morris..........................................................................................................................................................................................$14,463 Treasurer School Dist #771................................................................................................................................................................................................ $12,546 Treasurer School Dist #771.............................................................................................................................................................................................. $187,469 Total Liabilities.......................................................................................................................................................................................................... $214,478