Sherburne County Minnesota 2015 Annual Budget · Information Technology – Fiber between Public Works and History Center 76 Information Technology – Government Center WiFi 77 Information

Sherburne County Mission:

"To provide the necessary services in a cost effective manner to support quality of life for Sherburne County citizens."

Prepared by:

Sherburne County Auditor/Treasurer & Administration 13880 Business Center Drive

Elk River, MN 55330 Phone: 763-765-3001

Web: www.co.sherburne.mn.us

Sherburne County

Minnesota

2015 Annual Budget January 1, 2015 –December 31, 2015

Sherburne County

2015 Annual Operating Budget

Table of Contents

Introduction – Executive Summary Page

Budget Message 1

Exhibits

1 Gross Expenditures Budget Comparison 3

2 Net County Share Budget Comparison 4

3 2015 Capital Improvement Budget 5

County Board Resolution Adopting Budget 6

County Board Resolution Adopting Regional Rail Budget 7

List of Public Officials 8

Organization Chart 9

General Information

County History, Organization and Services, Financial Management 11

Industry, Development and Other County Facts 12

Financial Policies 18

Budget Summary

Capital Improvement Program 23

Operating Budget Guidelines 23

2015 Revenue Projections 23

Summary of Significant Changes from 2014 to 2015 Adopted Budgets 26

Exhibits

4 Fund Balance/Retained Earnings Comparison 27

5 Summary of Estimated Revenues, Expenditures and Changes in Fund Balance –

General and Special Revenue Funds 29

6 Summary of Estimated Revenues, Expenditures and Changes in Retained Earnings –

Enterprise Fund 30

7 Revenue Comparison 31

8 Seven Year Comparison of Revenue Sources 32

9 Five Year Percent of Change in Revenue Sources 33

10 2015 Program Revenues 34

11 Expenditure by Fund Comparison 35

12 Expenditure by Function Comparison 36

13 2015 Personnel Summary 37

14 2015 Budget Schedule 38

Program Budgets

County Wide Information 39

Administration 41

Assessor 42

Attorney 43

Victim Services 46

Sherburne County


Table of Contents

Program Budgets (Continued)

Auditor/Treasurer 48

Elections 50

County Board 51

University of Minnesota Extension 52

Health & Human Services 54

Information Technology 55

Maintenance 56

Planning & Zoning 57

Probation 58

Public Works 59

Recorder 60

Sheriff 61

Boat & Water 62

County Jail 63

Emergency Services 64

Veterans Services 66

Capital Improvements

Capital Improvement Summary/Total uses of Funds and Sources 68

2014-2019 Road Construction Program 70

Attorney’s Office Updates 71

Attorney’s Office Software 72

Auditor’s Office – Election Equipment 73

Health & Human Services – Headsets 74

Health & Human Services – Edocs/On Base for MNSure Program 75

Information Technology – Fiber between Public Works and History Center 76

Information Technology – Government Center WiFi 77

Information Technology – Cellular Repeaters 78

Information Technology – SolarWinds Modules 79

Information Technology – Virtual Desktops 80

Information Technology – Nintex 81

Information Technology – Mobile Device Management 82

Information Technology – Next Gen Networking Core 83

Maintenance – Fleet Vehicles 84

Planning & Zoning – Permit Program 85

Probation – Workstations 86

Public Works – Signal Fund 87

Public Works – Shop Equipment 88

Public Works – Fleet Replacement 89

Sherburne County


Table of Contents

Capital Improvements (Continued)

Public Works – Aerial Photography Fund 90

Public Works – Survey Equipment Fund 91

Sheriff – Boat & Water Equipment 92

Sheriff – Boat & Water Replacement Truck 93

Sheriff – Computer Equipment 94

Sheriff – Computer Software 95

Sheriff – Duty Weapons 96

Sheriff – Emergency Services Equipment 97

Sheriff – Fork Lift 98

Sheriff – Jail Car Replacements 99

Sheriff – Jail Computer Equipment 100

Sheriff – Jail Computer Software 101

Sheriff – Jail Equipment Replacement 102

Sheriff – Jail Office Equipment 103

Sheriff – Jail Training Equipment 104

Sheriff – Jail Transport Vehicles 105

Sheriff – Law Enforcement Equipment 106

Sheriff – Marked Squad Car Replacement 107

Sheriff – Range & Training Center Equipment 108

Sheriff – Unmarked Squad Cars 109

Veterans – Vehicle Replacement Fund 110

Supplemental Information/Statistical

Tables

1 Government-Wide Expenditures – Last Ten Years 112

2 Government-Wide Revenues – Last Ten Years 112

3 Fund Balances, Governmental Funds – Last Ten Years 113

4 Net Tax Capacity and Taxable Market Value of Taxable Property –

Last Ten Years 113

5 Property Tax Levies and Collections – Last Ten Years 114

6 Property Tax Rates – Direct and Overlapping – Last Ten Years 115

7 Ratio of Outstanding Debt by Type – Last Ten Years 116

8 Computation of Direct, Underlying and Overlapping Debt 117

9 Legal Debt Margin – Last Ten Years 118

10 Ratio of Net Bonded Debt to Tax Capacity and Net Bonded Debt Per Capita –

Last Ten Years 119

11 2015 Debt Service Levies for CIP Bonds 120

12 Snapshot of Sherburne County 121

13 Major Industries and Employers 122

Sherburne County


Table of Contents

Glossary

Glossary of Budget Terms and Acronyms 124

Sherburne County Board of Commissioners 13880 Business Center Drive Elk River, MN 55330 I am pleased to present the 2015 recommended budget. The recommendations include budgetary priorities that were based on the newly established County Strategic Plan. The intent of the plan was to guide the County’s work so that county resources are all working toward common goals. This includes a number of changes including a focus on funding for expanding economic development, on technology investments and on staff realignment. Also included in the recommended budget is a move toward pay-for–performance for non-union employees. Sherburne County continues to grow both from a population and a tax base perspective. The average countywide residential values have increased approximately 8% for taxes payable in 2015 and the latest demographic numbers indicate a 3% growth rate making Sherburne County the 11th fastest growing county in the state since 2010. Building permits are up over 17% and new home permits are up 30.7 compared to the same time period in 2013. In addition to the growth, the County has seen pressure on the budget due to annual increases in inflation, wages, and health insurance. Staff will continue to look for innovative solutions to control expenses and increase revenues. Staff has been working diligently analyzing revenues and expenditures in terms of developing the 2015 budget while accommodating the growth and necessary services that come with growth. Below is a snapshot of some of the highlights in the recommended 2015 budget:

The 2015 recommended budget totals $76,270,831 which is a $2,022,362 reduction over the previous year. However, revenues also declined. The total revenue in the recommended budget totals $33,947,400. This is a decrease of $2,925,522 from the previous year.

The 2015 recommended levy is $42,323,421. This represents a 2.18% or a $903,160 increase over the previous year and would be the first county levy increase since 2010.

Of this increased property tax levy, $350,000 is due to the expiration of the Great River Energy Payment in Lieu of Taxes annual payment agreement. Additional increases are in part due to a 2% general employee salary increase as well a 10% Health insurance premium increase.

The recommended budget also reduces the reliance on fund balance and reserves to fund expenditures. The County Board scheduled a public hearing on the 2015 Budget on December 4, 2014. The Board will be asked to adopt a final 2015 levy and budget on Tuesday December, 16, 2014.

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Exhibit 1GROSS EXPENDITURES

Department Area 2013 2014 2015 %Department Adopted Adopted Adopted Change

General Fund 34,401,864$ 35,503,847$ 36,479,866$ 2.7%General Department - - - Commissioners 334,571 345,633 351,863 County Court Costs 178,500 153,000 168,500 Administration 920,842 830,659 948,361 Auditor/Treasurer 1,518,131 1,493,830 1,538,739 Information Technology Services 898,108 979,037 1,090,752 Technology 1,410,461 2,203,831 2,238,588 Attorney 2,393,147 2,414,013 2,552,217 Recorder 530,365 549,260 564,780 Assessor 1,334,905 1,289,727 1,201,353 Planning and Zoning 714,411 659,871 852,185 Government Center Building 3,407,330 2,785,346 2,749,266 Veterans 316,825 316,667 325,554 Community Corrections (Probation) 1,631,143 1,750,306 2,069,747 Law Enforcement/Corrections 14,621,096 14,902,067 15,651,015 Regional Library 1,231,906 1,253,549 1,273,025 Parks, Trails and Open Space 78,605 671,043 199,400 Extension 117,742 120,127 123,636 Conservation 261,768 286,768 292,687 Economic Development 416,071 384,789 328,286 Insurance 967,535 1,004,848 878,269 Culture and Recreation 189,500 175,900 163,695 Miscellaneous 928,902 933,576 917,948 Special Revenue Funds 35,504,298 40,672,174 38,702,022 -4.84%Public Works 16,673,848 20,531,604 18,488,928 Health and Human Services 16,882,450 18,327,470 18,541,935 Regional Rail Authority 1,948,000 1,813,100 1,671,159 Debt Service Funds 3,093,000 2,890,302 2,760,132 -4.50%Debt Service 3,093,000 2,890,302 2,760,132 Capital Project Funds 1,100,000 1,040,000 - -100.00%Land and Building 1,100,000 1,040,000 -

Total for All Departments 74,099,162$ 80,106,323$ 77,942,020$ -2.70%

BUDGET COMPARIONS REPORT

ELK RIVER, MINNESOTASHERBURNE COUNTY

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Exhibit 2NET COUNTY SHARE

Department Area 2013 2014 2015 %Department Adopted Adopted Adopted Change

General Fund 20,861,727$ 20,396,138$ 21,906,506$ -7.4%General Department (5,692,644) (6,350,500) (6,386,594) Commissioners 334,571 345,633 351,863 County Court Costs 178,500 153,000 168,500 Administration 920,842 830,659 948,361 Auditor/Treasurer 1,302,631 1,264,630 1,309,239 Information Technology Services 888,108 949,426 1,070,752 Technology 1,097,364 1,285,935 1,406,866 Attorney 2,251,897 2,265,263 2,385,917 Recorder 6,769 (27,362) 156,613 Assessor 1,058,405 1,023,727 962,353 Planning and Zoning (4,717) 42,950 (588) Government Center Building 2,593,690 2,546,706 2,525,626 Veterans 316,825 306,413 325,554 Community Corrections (Probation) 981,517 989,436 862,740 Law Enforcement/Corrections 12,570,156 12,625,127 13,437,161 Regional Library 1,231,906 1,253,549 1,273,025 Parks, Trails and Open Space 75,405 167,054 195,411 Extension 116,742 119,127 122,836 Conservation 253,674 278,674 284,593 Economic Development 416,071 384,789 328,286 Insurance 294,463 290,901 519,849 Culture and Recreation 189,500 175,900 163,695 Miscellaneous (519,948) (524,899) (505,552) Special Revenue Funds 18,730,973 18,885,921 19,306,047 -2.2%Public Works 10,245,194 10,414,786 10,654,367 Health and Human Services 6,537,779 6,679,035 7,002,416 Regional Rail Authority 1,948,000 1,792,100 1,649,264 Debt Service Funds 3,093,000 2,890,302 2,760,132 4.5%Debt Service 3,093,000 2,890,302 2,760,132 Capital Project Funds 1,100,000 1,040,000 - 100.0%Land and Building 1,100,000 1,040,000 -

Total for All Departments 43,785,700$ 43,212,361$ 43,972,685$ -1.8%

BUDGET COMPARIONS REPORT


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Exhibit 3

Department Project 2015 Fund Source #1 Fund Source #2

Attorney Office Updates - Paint/Carpet 40,000$ 100% Levy (Land & Building)Software 21,840$ 100% LevyPrinter Contract 5,300$ 100% Levy

Auditor Election Equipment 7,000$ 100% Levy

HHS Edocs/OnBase for MNSure Program 30,000$ 50% Levy

Equipment - Chairs 5,980$ 76% Levy for 2015 ItemEquipment - Headsets 18,480$ 100% Levy in 2015

Information Technology Fiber between Public Works and History Center 50,000$ 100% LevyCellular repeaters 30,000$ 100% LevyComputer Equipment Replacement 8,000$ 100% LevyMobile Device Management 20,000$ 100% LevyNintex - Sharepoint 19,500$ 100% LevySolarWinds additional Modules 31,000$ 100% LevyVirtual Desktops 25,000$ 100% LevyGovernment Center WiFi 72,000$ 100% LevyNetwork Refresh 250,000$ 100% Levy

Planning & Zoning Permit Program 60,000$ 100% Recorders Land Records FundOffice Equipment 6,800$ 100% Fee supported

Maintenance Fleet Vehicle Replacements 50,000$ 100% Fleet Vehicle Program

Sheriff Jail Equipment Replacement 50,000$ 100% Commissary FundsJail Computer Software 30,000$ 100% Commissary Funds

Jail Car Replacements 24,500$ 100% Commissary FundsJail Computer Equipment 15,000$ 100% Commissary FundsJail Office Equipment 15,000$ 100% Commissary FundsJail Training Equipment 10,000$ 100% Commissary FundsLaw Enforcement Equipment 20,000$ 100% LevyTransport Vehicle Replacements 90,500$ 100% Commissary FundsSheriff Misc. Equipment/Small Tools 5,000$ 100% LevySheriff Computer Software 10,000$ 100% LevySheriff Office Equipment 10,000$ 100 % LevySheriff Unmarked Cars 24,200$ 100% LevySheriff Computer Equipment 14,000$ 100% LevyMarked Squad Replacments 172,800$ 100% LevySquad Car Equipment 20,000$ 100% LevyRange and Training Center Equipment 18,000$ 100% Federal Jail Operating BudgetReplace Duty Weapons 20,000$ 100% JIG FundsComputer Software 10,000$ 100% LevyForklift 15,000$ 100% Levy

Probation Work Stations and Ultra Books 20,000$ 100% Levy

Public Works Fleet Replacement 600,000$ 100% LevyReplace Shop Equipment 10,000$ 100% LevySignal Fund 30,000$ 100% LevySurvery Equipment 15,000$ 100% LevyAerial Photography 20,000$ 100% Levy

Veterans Vet's Vehicle Program 8,000$ 100% Levy

Total: 2,027,900$

50% Federal Administration in the Income Maintenance Area24% Federal Administrative Aid Reimbursement

SHERBURNE COUNTYELK RIVER, MINNESOTA

2015 CAPITAL IMPROVEMENT BUDGETSUMMARY OF PROJECT FUNDING

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List of Public Officials Elected Officials Office Name Term Board of Commissioners District 1 Bruce Anderson Expires 2016 District 2 Ewald Petersen Expires 2018 District 3 John Riebel Expires 2016 District 4 Felix Schmiesing Expires 2018 District 5 Rachel Leonard Expires 2016 County Attorney Kathleen Heaney Expires 2018 County Sheriff Joel Brott Expires 2018 County Auditor/Treasurer Diane Arnold Expires 2018 County Recorder Michelle Ashe Expires 2018 Appointed County Officials Office Name County Administrator Steve Taylor Assistant County Administrator Dan Weber Department Heads Assessor Greg Olson Community Corrections Director J. Hancuch Health & Human Services Mary Jo Cobb Planning & Zoning Administration Nancy Riddle Public Works John Menter Agency Officials Court Administrator Pat Kuka History Center Director Mike Brubaker University of Minnesota Extension Regional Manager Sarah Chur Soil & Water Conservation District Manager Francine Larson

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The organizational structure of Sherburne County includes five divisions led by appointed officials. The divisions are summarized as follows:

• County Administrator Steve Taylor is responsible for the management of County affairs. His department implements the directives, resolutions ordinances and polices of the County Board. He is also responsible for the overall administration, planning, development and implementation of services conducted through Administration, Facilities Management, Information Technology and Veterans Services. The department maintains a working relationship with the Sherburne County History Center and the University of Minnesota Extension.

• Health & Human Services determines eligibility for financial assistance, food support, and health care coverage. It oversees the collection and transference of child support from non-custodial parents to custodial parents and licenses child and adult foster homes and family day care providers.

• Public Works Department is dedicated to providing safe highways and bridges throughout our county. We are responsible for the construction, inspection, maintenance, and repair of all county roads and bridge systems. Land Surveying, GIS and addressing assignment are some of our other responsibilities.

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• Planning & Zoning administers land use and zoning regulations for the unincorporated areas of all 10 township areas of Sherburne County to ensure that new growth and development is compatible with the existing development patterns, while protecting the natural environment and the quality of life in the community.

• Assessors Department is responsible for estimating property values and setting property classification for tax purposes. Each spring, a Notice Valuation and Classification is sent to every property owner in Sherburne County. We address the resulting property valuation and classification concerns with property owners in person, by phone, and by letter. Appeals are addressed at the Local Boards of Appeal & Equalization and at the County Board of Appeal & Equalization.

In addition to electing the Sherburne County Board of Commissioners, the citizens of Sherburne County elect the County Attorney, County Sheriff, County Recorder, County Auditor/Treasurer and four resident judges that serve the Sherburne County District Court in the 10th Judicial District. Those offices are summarized as follows:

• County Attorney’s Office is responsible for prosecuting all adult criminal felonies and all juvenile delinquency offenses and advising the Board of Commissioners on legal interest and concerns for all departments within the county.

• County Auditor/Treasurer’s Office manages the County's investments and checking account, computes taxes for real and personal property, receives real estate tax payments, collects assessments and delinquent taxes, manages forfeiture of property for delinquent taxes, and collects and distributes gravel tax production tax to appropriate entities. They also administer elections and voter registration, issue drivers licenses, county liquor licenses, and other miscellaneous licenses.

• County Recorder’s Office is responsible for all the real estate records for properties located in Sherburne County. Permanent records of deeds, mortgages and other various real estate records are recorded/filed in this office. All documents are examined to ensure they contain the required information.

• County Sheriff’s Office provides statutory law enforcement coverage throughout the county. It operates the County Jail and is the 9-1-1 Public Safety Answering Point in the county for dispatching all police, fire and medical calls for services. It also partners with cities in the county to provide contract law enforcement services in local communities and school districts.

• Tenth Judicial District is one of ten judicial districts that comprise Minnesota’s District court system. Count Administration operates under the authority of the Tenth Judicial District to process filings for civil, criminal, traffic, family, probate and juvenile matters.

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http://www.co.sherburne.mn.us/assessor/appeals.php



Sherburne County Profile Description The Territorial Legislature set the current Sherburne County boundaries on February 25, 1856. Sparsely populated in its early years, the county nearly tripled, from 723 to 2050 between 1860 and 1870. The County is named after Moses Sherburne, an Associate Justice of the Supreme Court of the Minnesota Territory. The County seat was first located in Big Lake; it was moved to Elk River in 1865. The County has a total area of 451 square miles, of which 433 square miles is land and 18 square miles is water. It contains seven cities (Becker, Big Lake, Clear Lake, Elk River, Princeton (partly in Mille Lacs County), St. Cloud (partly in Stearns County) and Zimmerman) and 10 Townships (Baldwin, Becker, Big Lake, Blue Hill, Clear Lake, Haven, Livonia, Orrock, Palmer and Santiago). The 2013 population estimate for Sherburne County is 90,203, according to the Minnesota State Demographic Center.

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Governing Body

Sherburne County is governed by the Sherburne County Board of Commissioners. The Board consists of the following commissioners elected from the five districts in the county:

District 1: Bruce Anderson

District 2: Ewald Petersen

District 3: John Riebel

District 4: Felix Schmiesing

District 5: Rachel Leonard

The Board’s responsibilities include adopting the annual budget, Approving the passage of ordinances, and hiring the County Administrator, who serves as the chief administrative officer of the County. The County Administrator is responsible for carrying out Board policies and ordinances, overseeing day-to-day operations, and appointing the heads of the divisions and departments.

Strategic Plan Mission Statement: To provide the necessary services in a cost effective manner to support quality of life for Sherburne County Citizens

1. Promote Healthy, Safe and Livable Communities 2. Encourage Economic Vitality 3. Enhance and Expand Partnerships While Creating an Informed Public 4. Continue to be Fiscally Prudent and Stewards of the Public Trust 5. Foster Organizational Excellence

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FUTURE PROJECTS, CAPITAL IMPROVMENTS FUNDING

The Capital Improvement Program (CIP) is developed for a period of five years. As resources are available, the most current year

of the CIP will be incorporated into the current year operating budget as the Capital Improvement Budget (CIB). The CIP will be

reviewed and updated annually.

The Capital Improvements section of this book contains the detailed project descriptions and justification for the 2015 Capital

Improvement Budgets. The Capital Improvement Program is for the projects that have an effect on the operating budgets. Those

effects are summarized on an additional sheet, in the CIP section. Below is a brief summary of the 2015 approved CIB projects

and additional projects that are being explored.

Building Project: In 2015, Sherburne County begins exploring the possible or an expansion onto the current Government

Center. This would include an expansion outward and possibly remodeling the current structure. The Land and Building

Committee was created to explore the options and costs. This upgrade will accommodate the needs of the court system for

additional security.

Information Technology Projects: The 2015 CIB includes a fiber line between the Public Works Building and the History

Center. Also, the 2015 CIB budget includes an upgrade to the Government Center WIFI. This will increase the speed and

coverage of the WIFI in the Government Center.

ACCOUNTING SYSTEM, INTERNAL AND BUDGETARY CONTROL

In developing and evaluating the County’s accounting system, consideration is given to the adequacy of internal accounting

controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding: (1) the

safeguarding of assets against loss from unauthorized use of disposition; and (2) the reliability of financial records for preparing

financial statements and maintain accountability for assets. The concept of reasonable assurance recognizes that: (1) the cost of a

control should not exceed the benefits likely to be derived; and (2) the evaluation of costs and benefits require estimates and

judgement by management.

All internal controls evaluation occurs within the above framework. We believe that the County’s internal accounting controls

adequately safeguard assets and provide reasonable assurance of proper authorization and recording of financial transactions.

The County’s system of internal controls is supported by written policies and procedures and is continually reviewed, evaluated,

and modified to meet current needs.

The basic accounting period is the month, in that various reports are issued monthly. Once each year at December 31st the books

are closed.

Sherburne County uses the modified accrual basis of accounting for accounting and the budgeting of its governmental funds,

which means that the determining factor for recording expenditures is when the service or material has been delivered and the

County has incurred a liability for payment. Revenues are recorded when received or when measurable and available to pay

liabilities of the current period. The Fund Financial Statements report the activities of the governmental funds. The Government-

wide Financial Statements are reported using the accrual basis of accounting. This means that revenues are recorded when earned

and expenses are recorded when a liability is incurred.

The annual budget serves as the foundation for Sherburne County’s financial planning and control. The budget process integrates

and authorizes, for a given year, the decision of the Board of Commissioners, management and the County’s Capital

Improvement Plan. The legal level of budgetary control is at the fund level, pursuant to Minnesota Statues. However, Sherburne

County’s financial policies provide that budgetary control is to be maintained at the division/department level, and further

monitored within each division/department. Orders for services or materials in the form of purchase order are considered

obligated, for management and budget control purposes, against the budget at the time of issue of the purchase order. This

recording of the obligation reserves that portion of the applicable appropriate and thereby maintains the integrity of the current

year budget and subsequent budgets.

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All departments and divisions submit budget request in June of each year. In preparation of the request, each division/department

performs a priority based service analysis to determine what services are being provided and assess any needed adjustments

based on resources, laws and County policy. There is a discretionary period in which the department/division may adjust their

budgets prior to the County Board’s adoption of the proposed budget and certification of the proposed tax levy in September. The

County board conducts a meeting in early December, after which the final budget is adopted for the subsequent calendar year.

BASIS OF PRESENTATION-FUND ACCOUNTING

The accounts of Sherburne County are organized on the basis of funds, each which is considered a separate accounting entity.

The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities,

equity, revenues and expenditures or expenses, as appropriate. Government resources are allocated to and accounted for in

individual funds based upon the purposes for which they are to be spent and the means by which spending activities are

controlled. The various accounts are grouped, in the financial statements in this report, into six generic fund types and three broad

fund categories. A description of the fund types used by the County is explained below.

GOVERNMENTAL FUNDS

The General Fund is the general operating fund of the County and is used to account for all financial resources except those

required to be accounted for in another fund.

Special Revenue Funds are used to account for the proceeds of specific revenue source that are legally restricted to expenditures

for specified purposes. The budget programs that are classified as Special Revenue Funds are Public Works, Health and Human

Services, Solid Waste, Regional Rail, Commissary, Ditch, etc.

Debt Service Funds are used to account for the accumulation of resource for, and the payment of, principal, interest, and related

costs of general long-term debt. These funds are not part of the operating budget but are included in the tax levy.

Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital

facilities. Some of the 2016 CIP expenditures are within the program operating budgets. Other CIP projects are funded with state

or federal monies.

PROPRIETARY FUNDS

Enterprise Funds are used to account for operating that are financed and operated in a manner similar to private business

enterprises where the “measurement focus” of the governing body is that costs (expenses, including depreciation) of providing

goods or services to that general public on a continuing basis financed or recovered primarily through user charges. The Justice

Center Enterprise Fund is classified as an enterprise fund.

FIDUCIARY FUNDS

Agency Funds are used to account for the collections and disbursements of taxes on behalf of other local governments within the

County and as an agent for a mental health collaborative. These funds are accounted for on a cash basis and are not budgeted for.

CASH MANGEMENT

Fund balance of the County operating funds are maintained, in total, at an adequate level for operating reserve purposes for the

subsequent year of 2015 until real estate tax revenues are received.

Restricted/Assigned Fund balance represents the portion of equity, legally segregated for specific purposes, or not available for

appropriation. Unassigned amount represents funds required for operating cash-flow needs and management intent. Positive

Unassigned Fund Balance can only be found in the General Fund according to Governmental Accounting Standards Board

(GASB).

The County-appointed Finance Officer, under the direction of the Auditor/Treasurer has the responsibility for investing County

funds. All funds are invested in securities in accordance with requirements set for the in Minnesota statutes. Generally accepted

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accounting principles have determined three (3) levels of custodial credit risk related to the safekeeping of securities. The largest percentage of the investments held by the County are classified in the category of lowest custodial credit risk as defined by the Governmental Accounting Standards Board. Remaining investments are held by the counterparties’ financial institution’s trust department, or by a Securities and Exchange Commission-registered brokerage firm. All cash and investments are deposited or invested in accordance with applicable statutes governing safekeeping options and requirements.

DEBT ADMINISTRATION

The ratio of net bonded debt to tax capacity and to market value and the amount so of bonded debt per capita are useful indicators of the County’s debt position. These indicators for the County at the end of the 2014 fiscal year were:

Amount per CapitaRatio to Market Value

Ratio to Tax Capacity

Net Bonded Debt 12,431,633 136.42$ 0.18% 15.27%

Outstanding bonds and notes payable at December 31, 2014, totaled $16,574,492, of which is to be considered to be gross direct tax supported debt. The amount available in debt services funds applicable to this is $4,142,859, which leave a net direct bond debt of $12,431,633 which is approximately 6.04% of the County’s stator legal debt limit of $205,845,411.

The County’s recent general obligations refunding issued rated AA+ by Standard and Poor’s in 2015.

INSURANCE AND RISK MANAGEMENT

Sherburne County has insurance coverage(s) in place to insure County property and assets against loss. In addition we are exploring the option of being self-insured in 2016.

Sherburne County is in the process of writing a Risk Management Policy.

INDEPENDENT AUDIT

Minnesota State law requires an annual examination of the books of account, financial records and transactions of the County by the State Auditor for 2015-2016 audits. There was new Legislation enacted in 2015 legislative session County’s now have the ability to have an audit done by a private firm. The final law does not take effect until August 2016.

The Comprehensive Annual Report has the Auditor’s report in it. The State Auditor’s Office will also issue a management and compliance letter covering the review, made as a part of its examination, of the County’s system of internal controls and compliance with legal provision.

PERFORMANCE MEASURMENT

“In 2010, the Minnesota Legislature created the Council on Local Results and Innovation. In February 2011, the Council released a standard set of ten performance measure for counties and ten performance measures for cities that will aid residents’, taxpayers, and state and local elected officials in determining the efficiency of counties and cities in providing services and measure residents’ opinions of those services. In February of 2012, The Council created a comprehensive performance measurement system for cities and counties to implement in 2012.” In 2013, the Council revised the performance measures and clarified the system requirements to increase participation in the program. Read more at:

http://www.osa.state.mn.us/

Operating Indictors

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http://www.osa.state.mn.us/

Sherburne County submitted the following operating indicators in 2014:

Function/Program Performance MeasurementPublic Safety:

8 Killed, 371 Injured total of 379Part I/II crimes Part I=538 and Part II= 1293Community Corrections:

88 casesPublic Works:Hours to plow system after snow 48-72 hoursAverage county pavement condition rating 7Average Bridge Sufficiency rating 3 yearsPublic Health:Life expectancy general 78.8 males

81.9 femalesBehavioral risk factors county 14%Social Services:Workforce participation rate among MFIP and DWP 51.75%

9.7%Child support program cost effectiveness $7.43 we rank 12th in the StatePercentage of low birth-weight children 6.1%Taxation:

Acceptable median ratioRecorder:

99.8% of all documents were returned in 10 days of less

Elections:Accuracy of post-election audit (Percentage of ballots counted accurately). 99.96%Veteran Services:

99.5%Dollars brought into the county for Veterans' benefits $48,391,519Percent of veterans receiving federal benefits 30%Parks:

Citizen survey of quality of Parks, and recreations programs facilities23% strongly yes agreed that the parks are adequate

Library:Number of registered borrowers 22,314 Environmental:Percent of recycling 40%Amount of hazardous household waste and electronics collected Lab Packs 14,503 lbs.

PCB Ballasts 33 lbs.Flammable Liquids 655 gallonsAerosol Containers 2,398 lbs.Latex Paint 86.08 cubic yardsOil Based Paint 86.08 cubic yards4' Fluorescent 1,664 bulbsCFL 671 bulbs8' Fluorescent 427 bulbsMercury 23 lbs.Cylinders (fire, propane) 143 cylindersPesticides 3,464 lbs.Electronics 289.06 tons

Percent of veterans surveyed who said their questions were answered when seeking benefit information from their County Veteran Services

Total number of accident that occur on County State Aid Highways, County roads and Un-organized Township Roads that involve fatalities and Injury.

Percent of adults offenders with new felony convictions within 3 years of discharge

Percentage of children where there is a recurrence of maltreatment within 12 months of intervention

Turn-around time for recording, indexing and returning real estate documents

Level of assessment ration (If the median ratio falls between 90%-105%, the level of assessment is determined to be acceptable).

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AWARDS

The Government Finance Officers Association of the United States and Canada (GFOA) has awarded a Certificate of Achievement for Excellence in Financial Reporting to Sherburne County for its Comprehensive Annual Financial Report for the past 21 years.

In order to be awarded a Certificate of Achievement, a government unit must publish an easily readable and efficiently organized comprehensive annual financial report, whose contents conform to program standards. Such report must satisfy both generally accepted accounting principles and applicable legal requirements. The County will continue to pursue this award in the current and future years.

This is the first year Sherburne County has submitted to the Government Finance Officers Associate for the Distinguished Budget Presentation Award. We believe our current budget documents conforms to the program requirements and are submitting to the GFOA to determine if we eligible for the award.

In 2014, Sherburne County submitted its first Popular Annual Financial Report to the GFOA to determine if our report is eligible for the award.

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SHERBURNE COUNTY FINANCIAL POLICIES

The financial policies set forth the basic framework for the overall fiscal management of Sherburne County. Operating independently of changing circumstances and conditions, these policies assist the decision-making process for the County Board and the administration of County affairs. These policies provide guidelines for evaluating both current activities and proposal for future programs. Most of the policies represent long-standing principles, traditions and practices which have guided the County in the past and have helped maintain financial stability over the years. These polices, as listed, are reviewed annually.

ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES

1. Sherburne County will establish and maintain a high standard of accounting practices. Accounting standards will conform to Generally Accepted Accounting Principles (GAAP) as outlined by the Governmental Accounting Standards Board (GASB)

2. The State Auditor’s Office will audit county records annually and will issue a financial opinion, pursuant to MN Statutes 6.48 and a management and compliance report. The section has been amended during the 2015 Legislative Session allowing the use of private auditors beginning August 2016.

3. In general, oversight will be conducted by County Board Chair, Administrator, Auditor-Treasurer, and the Fiscal Analyst. The Fiscal Analyst shall be the primary contact with the independent auditors, and is in charge of arranging audit schedules and managing requirements of the annual audit. The Fiscal Analyst will bring important issues identified during, or related to, the audit to the County Board, as necessary.

4. The financial data maintained by the Auditor/Treasurer’s Office will be the official Sherburne County books. All subsystems will reconcile to the official county system monthly.

5. The County uses the purchase method of inventory reporting on a “first-in, first-out” (FIFO) basis. The inventory of Public Works Special Revenue Fund consists of expendable supplies held for consumption or sale to other entities; the cost of the inventory is recorded as an expenditure in the governmental fund statements at the time individual inventory items are purchased. The County will maintain a fixed asset system to identify and protect all county assets.

6. The County Board, at its discretion, may assign fund balance for a specific purpose to be spent in future years. The County Board delegates the authority to assign fund balance, as required for prudent fiscal management to the Administrator and Auditor/Treasurer.

7. Annually, the Auditor/Treasurer’s Office will prepare a comprehensive annual financial report. This report shall be made available to the elected officials, county management, and bond rating agencies, largest employers, creditors and citizens via the county website and in printed form upon request.

8. The county will annually submit its comprehensive annual financial report to the Government Financial Officers Association (GFOA) to determine its eligibility to recieve the GFOA’s Certificate of Achievement for Excellence in Financial Reporting.

9. At the end of each fiscal year, the County will report the portion of the fund balance that is not in spendable form as Non-spendable Fund Balance on the financial statements.

10. At the end of each fiscal year, the County will report Restricted fund balance for amounts that have applicable legal restrictions per GASB Number 54. In addition, fund required by enabling legislation will be reported as Restricted.

11. Prior to the end of each fiscal year, the County Board will any committed fund balance. 12. At the end of each fiscal year, the County will report assigned fund balance for equipment replacement and

construction projects according to the County’s Capital Improvement Plan. 13. Special Revenue Funds Cash Flow-At the end of each fiscal year, the County will maintain a spendable-Assigned

portion of the fund balance for cash flows. 14. General Fund Cash Flow-At the end of each fiscal year, the County will maintain a spendable-Unassigned portion of

the fund balance for Cash Flow in a range equal to 35-50% of the General Funds operating expenditures. In addition to cash flow needs, this accommodates emergency contingency concerns.

15. The identified unspent budget in the General Fund is transferred to the Year End Saving Account (Y.E.S.). The Y.E.S. Account is assigned fund balance and is used to accumulate funds for future one-time capital purchases and/or significant budget variances. The board has discretion over these funds and ultimately decides if and how the funds are spent.

16. In the event that amounts assigned for cash flow fall above or below the desired range, the County Administrator or Auditor/Treasurer shall report such amounts to the County Board as soon as practical after the end of the fiscal year. Should the actual amount assigned for Cash Flow fall below the desired range, the County shall create a plan to restore

Page 18

the appropriate levels. Should the actual amount assigned for cash flow rise above the desired range, any excess funds will remain unassigned pending the Board’s final decision concerning transfer to another fund. It is the policy of the County that such excess funds will, by board action, be reported in the spendable limited category of this policy.

17. It is the County’s policy to use restricted fund balances first when expenditure is incurred for purposes for which both restricted and unrestricted are available. If only unrestricted funds are available to pay for an expenditure that is incurred, the County will first use committed fund balance to pay for the expenditure (if funds were “committed”), if none were committed for the specific expenditure, then assigned fund balance will be used (if funds had been “assigned”), and lastly, the County will use “unassigned” fund balance to pay for the applicable expenditure.

OPERATING BUDGET POLICY

1. The formal budgeting process provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. a. The county will attempt to maintain its present service level for all priority and essential services within available

revenues. New services will be considered for funding within available resources. b. Sherburne County will utilize a “priority based” service level approach to resource allocation. c. At the start of each budget cycle, the department/division identifies budgetary targets for programs and their

program areas. d. Each program area/program will prioritize services and allocate resources according to highest priority and

greatest need. e. The proposed budgets will be reviewed by the County board and approved following a public meeting to receive

comments. f. The County will publish the proposed budget on its official website at least 2 weeks prior to the adoption by the

County Board. g. The resource to fund the budget will include all revenues that can reasonable be anticipated from all sources and

the entire amount of fund balance estimated to be carried forward at the beginning of the fiscal year. h. Any County enterprise operations are intended to be self-supporting, i.e., current revenues will cover current

expenditures, including capital improvements and depreciation. Enterprise operations are to be reviewed annually for self-sufficiency.

i. The county will utilize procedures which allow program areas/programs to integrate goals, objectives, and performance measurement into the budget requests.

j. All unfunded positions will be automatically removed from the Proposed Budget unless the Department Head requests the position remain valid due to potential future funds such as a grant or revenue swing.

k. The Sherburne County Board goal is to approve a budget which is balanced in terms of the total available resources equaling the projected use of funds.

2. The operating budget, authorizing expenditures of county monies, will be adopted annually by the County Board at the program level. The expenditures may not exceed the total for any program, within a fund, without the County Board’s approval.

3. The County will budget to maintain fund balances at adequate levels to ensure sufficient resources are available for current and future expenditures, whether planned or unforeseen. a. The County will maintain a spendable-Unassigned portion of the fund balance for Cash Flow in a range equal to

35-50% of the General Funds operating expenditures. In addition to cash flow needs this accommodates emergency contingency concerns.

b. The County Board and its designee’s, at its discretion, may assign fund balance for a specific purpose to be spent in future years. Programs may budget for the use of the committed or assigned fund balance during the annual budget process. All budget adjustments during the year, which utilize fund balance, require board approval.

4. All unencumbered appropriations and encumbered purchases less than $1,000 lapse at year end. However, the appropriation authority for all major capital projects and capital assets may carry forward subsequent year upon request when deemed appropriate by the Administration Department. Appropriations for encumbered purchases in excess of $1,000, which are not budgeted in the ensuing year, may be transferred to the subsequent year at the program

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department’s discretion. The current year appropriation is reduced and the subsequent year appropriations are increased.

5. The County may utilize unspent operating budget from current and previous years to purchase capital expenditures, requested and approved during the annual budget process, which are “one-time” in nature. The one-time capital expenditures are items which occur on an infrequent basis and would cause an abnormal spike in the base operating budget. The identified unspent budget in the General Fund is transferred to the Year End Saving Account (Y.E.S.). The Y.E.S. Account is assigned fund balance and is used to accumulate funds for future one-time capital purchases and/or significant budget variances. The board has discretion over these funds and ultimately decides if and how the funds are spent.

6. Within the County’s Financial System, the County will maintain an integrated electronic budgetary control system to ensure adherence to the budget with accessible reports comparing actual revenues and expenditures to budgeted amounts. Each department head is responsible for monitoring their monthly budget information. Appropriations will be monitored at the major account code level, (i.e. employee compensation, departmental expenditures, operating expenses, contracts and fees, capital outlay, debt service, miscellaneous appropriations, and other financing uses) within each program.

7. The County will coordinate development of the Capital Improvement Budget (CIB) with the development of the annual operating budget. Each capital improvement project is reviewed for its impact on the operating budget in terms of revenue generation, additional personnel required and additional operating expenses.

8. The Capitalization threshold for assets of Sherburne County applies to all budget and purchases associated with the Capital Expenditures series of accounts (66XX)

9. The Administration Department will prepare an Annual Operating Budget report. This report will be available to elected officials, county management, bond rating agencies, creditors and citizens.

10. The County will submits its Annual Operating Budget report to the Government Finance Officers Associations (GFOA) to determine its eligibility for the GFOA’s Distinguished Budget Presentation Award.

CAPITAL IMPROVEMENT POLICY

1. A Capital Improvement Program (CIP) will be developed for a period of five years. As resources are available, the most current year of the CIP will be incorporated into the current year operating budget as the Capital Improvement Budget (CIB). The CIP will be reviewed and updated annually. Years two through five are for planning purposes only.

2. The County will maintain its physical assets in a manner which is adequate to protect the County’s capital investment and to minimize future maintenance and replacement costs. The County will provide for maintenance and replacement from current revenue where possible.

3. To be considered in the Capital Improvement Program a project must have an estimated cost of at least $5,000 in one of the calendar years of the project. Projects may not be combined to meet the minimum standard unless they are depending upon each other.

4. Items that are considered an operating expense (such as maintenance agreements, personal computer software upgrade, pc’s, etc.) will generally not be considered within the CIP.

5. Capital projects that duplicate other public and/or private services will not be considered. 6. The County will identify the estimated costs and potential funding sources for each capital project prior to inclusion in

the CIP. The operating costs to maintain capital projects shall be considered prior to the decision to undertake the capital projects. Capital projects/and or capital asset purchases will receive a high priority if they meet some or most of the following criteria:

a. Mandatory project b. Maintenance project (approved replacement schedule) c. Project improves efficiency d. Project provides a new service e. Policy are project f. Broad extent of usage g. Length of expected useful life h. Positive effect on operation and maintenance costs i. Availability of state/federal grants j. Elimination of hazards (improves public safety) k. Prior commitments

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l. Replacement due to disaster or loss 7. The CIP will be presented for review and recommendations to the County Board of Commissioners. 8. County Board approval is required for any substantive modification to adopted CIP projects. This producer does not

preclude the department from reviewing the modification with Administration prior to approaching the County Board of Commissioners.

INVESTMENT POLICY

1. This investment policy applies to actives of the County with regard to investing the financial assets of all funds maintained.

a. All cash and investments will be maintained in a single cash and investment pool, unless otherwise required by law, court order, or County Board directive.

b. Interest revenue and gains (or losses) on sales of investments will be retained in the general fund unless specifically designated otherwise by County Board resolution, state statute, grant regulation, or contract.

c. All revenues, expenditures, assets, and liabilities relating to securities lending transaction will be recorded in the general fund. Revenues gains (or losses) related to this investment of cash collateral will be retained in the general fund.

2. The responsibility for conducting investment transactions involving public funds of the County resides with the Auditor/Treasurer Department. The Financial Officer is designated as investment officer and is responsible for investment decisions and activities, under the direction of the Auditor/Treasurer. a. No person may engage in an investment transaction except as provided under the terms of the investment policies

and the procedures established by the Auditor/Treasurer or applicable State law or rule. b. The selection of banking services will be made by the Financial Officer, and under the direction of the

Auditor/Treasurer. c. The certification of bank depositories will be made annually by the Finance Officer, within the guidelines of the

State of Minnesota. (State Statutes). In selecting depositiories, the creditworthiness of the institution shall be considered, as shall experiences and past performance.

3. The Auditor/Treasurer shall maintain a system of internal controls, for investments, which shall be documented in writing. The internal controls shall be reviewed by the State Auditor’s Office. The controls shall be designated to avoid losses of County funds arising from fraud, employee error, and misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the County. a. Officers and employees involved in the investment process shall refrain from personal business activity that could

conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions.

b. Investments shall be made with judgement and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, considering the probable safety of their capital as well as the probable revenue to be derived.

4. The investment portfolio of the County shall be designed to meet the following objectives in the order or priority; preservation of capital; maintenance of liquidity; maximization of yield. a. The financial assets of the County may be invested in those securities or other investments permitted pursuant to

MN statutes 118.A. b. Investment maturities shall be selected to accommodate forecasted cash requirements, meet anticipated capital

obligations, and optimize investment objectives. Individual securities shall be limited to a maximum maturity/average life of five years.

c. All investments securities purchased by Sherburne County shall be held in safekeeping by a third-party designate institution as agent for the County. Cash, CD’s, and depository accounts shall be collateralized by pledged securities or mortgages as specified in MN Statutes 118.03. Other investments shall be collateralized by the actual security held in safekeeping.

d. The Auditor/Treasurer shall prepare periodic investment reports of portfolio performance (incorporating, as appropriate, investment activity, investment allocation, and rates of return). The Auditor/Treasurer maintains a cash forecasting model based upon pending requests and historical data to maximize the investable resources.

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DEBT POLICY

1. The following Debt Policy should be used to provide guidelines for debt decisions. There are no absolute rules or formulas in determining the level of County debt. Each situation requires a thorough review of County’s debt position, financial health and economic forecast. The limitation of this policy refers to Sherburne County debt only.

2. The County will maintain good communications with bond rating agencies and will try to improve or maintain its AA+ bond rating so that County’s borrowing costs are minimized and so that access to credit is preserved.

3. The County will not use short-term borrowing to finance operating needs except in the case of an extreme financial emergency which is beyond the County’s control or reasonable ability to forecast.

4. Complex financial transactions requiring County limited or unlimited guarantee may be publicly sold through negotiation with syndicates or investment banks, provided credit agency communications and disclosure responsibilities are closely coordinated with the Auditor/Treasurer’s Department.

5. The County may use long-term debt financing when all the following conditions exist: a. When non-recurring capital improvements are desired, b. When it can be determined that future citizens will receive a benefit from the improvement, c. When the cost benefit of the improvement, including interest cost, is positive.

6. The issuance of long-term debt is limited to capital improvements or projects that cannot be financed from current revenues and resources. For purposes of this policy, current resources are defined as that portion of fund balance in excess of appropriate required restrictions, commitments, and assignments. Sherburne County will not pledge indebtedness to outside agency financing, unless the deemed benefit of the project is primarily for Sherburne County residents.

7. Sherburne County will limit the amount of total general obligations debt as follow: d. According to Minnesota Statute the County shall incur or be subject to a net debt in excess of three percent of

the market value of taxable property. 8. Every effort will be made to limit the payback period of the bonds or notes to the estimated useful life of the capital

asset constructed or purchased. 9. The County will conservatively project the revenues sources that will be utilized to repay the debt (i.e., taxes for G.O.

debt are levied at 105% of the required debt service). 10. The County will follow a policy of full disclosure on every Comprehensive Annual Financial Report and official

statement.

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2015 BUDGET DEVELOPMENT

CAPITAL IMPROVEMENT PROGRAM

Purposes

Sherburne County’s Capital Improvement Program (CIP) is intended to provide the County Board with a process for identifying and prioritizing needed capital projects in order to coordinate the financing and timing of improvements in a manner which maximizes the return to the public. The process will enable the County to evaluate the long-term cost and benefits of projects being adopted for the coming (2015) against those projects adopted initiated between 2015 and 2019.

Those projects and expenditures approved by the County Board for 2015 will be incorporated into the 2015 Capital Budget. Projects and expenditures adopted to be initiated after 2015 are approved on a planning basis and are not authorized until they are reconsidered by Administration and approved by the County Board in a subsequent CIP process. All projects in the CIP should be based on investments determined by master plans that the County Board has formally reviewed and adopted (e.g. Comprehensive Park Plan, and any other similar plans.).

Definition

The CIP will display, to the maximum extent possible, all major capital project in which the County is involved. While the following criteria may be used an s a general guide to distinguish which projects should be included or excluded from the CIP, there are always exceptions which require management’s judgement.

For the purpose of the CIP, a CIP project is generally defined to be any project that possesses both of the following criteria:

1. Exceeds an estimated cost of $5,000 2. Provides for or extends the useful life of the asset at least three years.

CIP PROJECT SELECTION

The County has determined specific requirement for a project to be included in the CIP and has assigned an initial ranking system to determine priority. Projects will be selected according to County Board priorities.

2015 OPERATING BUDGET

OPERATING BUDGET GUIDELINES

There is always pending levy limit legislation, the State’s budget pressures, and the tremendous need for additional capital improvements. In light of these conditions, we requested the departments’ cooperation in helping us to be fiscally responsible by requesting budget authority that is with the normal guideline. Departments were advised that there was no guarantee that their budget could or would be funded at that level.

Many departments use the budget request to identify their top needs in the various services they perform. It is very unlikely that we can fund all the department’s needs. It is very helpful to Administration for each department to prioritize their budget request, starting with any item that they feel is an absolute must.

2015 REVENUE PROJECTIONS

County Budgets, in Minnesota, are funded by a variety of revenue sources. These include: Property taxes, Federal and State Grants and Aids, Fees for Services, Fines and Forfeitures, interest income on Investments, and other sources. While economic conditions do play a role in the level of revenues that we project for operations, there is no directs correlation between the economy and our forecasted revenues.

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The Property Tax levy must be set, annually, by the County Board. It is the last revenue source to be calculated, based upon the difference between the level of operating expenditures and the projected revenues from all other sources, including the availability of fund balance resulting from positive variances in previous budget years. While there is some minor deviation in the percentage of current tax collection form year to year, it is insignificant in total. Collection of previous year delinquencies, which the County does not budget, more than offset the uncollected current taxes. That seems to hold true during good economic times and bad.

A portion of the Gross Property Tax levy comes from the State of Minnesota in the form of County Program Aid (CPA). It is intended to reduce the property tax burden on property owners, and was formerly called Homestead and Agricultural Credit Aid, or HACA. The State certifies to the County, In August of each year, the amount of CPA it will receive in the next calendar year. When the State has a projected budget deficit, it has, on occasion, reduced the actual amount it distributes to the County. This creates a deficiency in the revenue stream. Sherburne County has, historically, reduced spending through work-force reductions, and used excess fund balance to offset these shortages.

Federal Grants and Aids and State Programmatic Aids provide a substantial portion of the total revenue stream. These tend to ebb and flow, depending on the relative health of the federal and state budgets. The County adjusts programmatic spending in line with the amount of federal and state revenues projected, and duties County property tax dollars to mitigate cuts to programs we feel are essential to the citizens.

Tax Revenue*3% License and Permits

1%

Charges for Services 41%

Fines & Forfeits0%

Intergovernmental48%

Interest on Investments

2%

Other Miscellaneous Revenues

5%

2015 Adopted Revenue by Type

Some of the revenues collected as fees for service that the County receives are directly related to economic activity. Mortgages for new homes and refinancing of existing mortgages tend to be much higher when interest rates are low. The County collects recording fees on each of this transaction. As interest rates rise, these activities decline.

The County budgets conservatively for these fees, anticipating that if rates are low they are more likely to increase and activity will decline. If the rates are high, the County tends to lag the market, and increase projected revenues only after rates have fallen.

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Other revenue that is market dependent is interest income on our investments. Cash reserves not needed or cash flow purposes are invested according to our Investment Policy. The yield on these investments is market driven, as most are in government or agency securities. As short and long term rates rise or fall, the yield that the County earns rises and falls, again, the County tends to budget these revenues on the conservative side in order to avoid, to the extent possible, a shortage of actual to budgeted revenues.

The remaining revenue sources are not directly related to the condition of the economy. The County budgets for these revenues primarily based on historical trends, and, to a lesser extent, any changes in law or fee structures that the County feels will impact the level of collections.

MAJOR REVENUE CATEGORIES

Tax Revenue is revenue associated with the sale of tax forfeit land.

The 2015 Certified Tax Levy reflects a 1.76% increase from the 2014 certified levy. A detailed explanation of the tax levy is in the introductory section of this document.

License and Permits constitute revenues collected for various business operating licenses, passports, passport phots, and ordination registration.

Charges for Services are fees collected for various County provided services such as property deeds, host fees, law library services, correctional program, health and human services program, public works projects.

Fines and Forfeitures are those items collected through the court systems and fines assessed by the Law Library.

Intergovernmental revenues are revenues form other government in the form of Local, State and Federal grants, entitlement and property tax relief.

Other Miscellaneous revenue includes items such as rents, sales of copies, and inter-departmental charges.

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

50,000,000

Taxes & Fiscal Disparities County Program Aid Market Value Credit IntergovernmentalProgram Aid

Charges for Services* Other Revenue *

2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual 2015 Budget

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SUMMARY OF SIGNIFICANT CHANGES FROM 2014 TO 2015 ADOPTED BUDGETS

Budgets remained generally flat for 2015: however, the County Board approved a two percent general wage increase which affected most personnel budgets; as well as a 4.25% increase in cafeteria plan contributions. Listed below are other significant changes for 2015:

County General Services: A Payment in Lieu of Taxes agreement with Great River Energy has expired. This has resulted in a $350,000 revenue loss. Additional FTE requests increased personnel costs by approximately $210,000.

County Assessor/Auditor/Treasurer: The Assessment staffing structure was reorganized reducing the FTE count by 0.75. The printing of property tax statements and valuation notices was outsourced and mailed together resulting in a countywide savings.

Debt Service Levy: A refinancing of the Public Works Building resulted in a 5% savings to debt service.

Recorder: A decrease in actual documents recorded resulted in a projected 25% decrease in revenue.

Insurance: A decrease in our property and workers compensation insurance dividend resulted in 50% decrease in revenues received.

Public Works: The implementation of the wheelage tax has resulted in a $750,000 increase to both revenue and expenses. Fewer projects scheduled for 2015 have resulted in a 10% reduction to both expenses and revenue.

Land and Building: Due to a significant existing balance, the County made the decision to eliminate the levy for this fund resulting in a $1,040,000 expense reduction. The majority of the existing balance will be utilized for a potential building expansion project.

Economic Development: A number of tax abatement agreements expired resulting in a 24% reduction in expenses.

Health & Human Services: MnSure funding, originally promised at 75% for ACA staff, is only 49%. The 2015 State grant for Employment services was reduced by $30,000. Additional FTE requests increased personnel costs by $46,000.

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Exhibit 4

Department Area 2013 2014 2014 2014 2014 2014Department Available Budgeted Budgeted Net Tax Fund Balance 2014 Designation 2014 Projected

Fund Balance Revenues Expenditures Budget Levy Increase (Use) and Reserves Fund BalanceGeneral Fund 23,913,602$ 14,074,552$ 35,503,847$ 21,429,295$ 20,637,103$ (792,192)$ (3,435,642)$ 19,685,768$ General Department 6,350,500 - (6,350,500) (6,350,500) - Commissioners - 345,633 345,633 345,633 - County Court Costs - 153,000 153,000 153,000 - Administration - 830,659 830,659 830,659 - Auditor/Treasurer 229,200 1,493,830 1,264,630 1,264,630 - Information Technology Services 29,611 979,037 949,426 949,426 - Technology 651,669 2,203,831 1,552,162 1,285,935 (266,227) Attorney 148,750 2,414,013 2,265,263 2,265,263 - Recorder 576,622 549,260 (27,362) (27,362) - Assessor 241,000 1,289,727 1,048,727 1,023,727 (25,000) Planning and Zoning 556,921 659,871 102,950 42,950 (60,000) Government Center Building 38,640 2,785,346 2,746,706 2,546,706 (200,000) Veterans 10,254 316,667 306,413 306,413 - Community Corrections (Probation) 760,870 1,750,306 989,436 989,436 - Law Enforcement/Corrections 2,276,940 14,902,067 12,625,127 12,625,127 - Regional Library - 1,253,549 1,253,549 1,253,549 - Parks, Trails and Open Space 503,989 671,043 167,054 167,054 - Extension 1,000 120,127 119,127 119,127 - Conservation 8,094 286,768 278,674 278,674 - Economic Development - 384,789 384,789 384,789 - Insurance 232,017 1,004,848 772,831 531,866 (240,965) Culture and Recreation 175,900 175,900 175,900 - Miscellaneous 1,458,475 933,576 (524,899) (524,899) -

Special Revenue Funds

Public Works 13,081,847 10,116,818 20,531,604 10,414,786 10,414,786 - (709,671) 12,372,176

Health and Human Services 9,662,960 11,248,435 18,327,470 7,079,035 6,679,035 (400,000) (829,323) 8,433,637

Regional Rail Authority 2,843,712 21,000 1,813,100 1,792,100 1,792,100 - (2,843,712) -

County Ditch 249,951 - 14,389 - - - (249,951) -

Law Library 481,665 50,000 50,000 - - - (481,665) -

Solid Waste 30,026,966 3,099,512 1,240,359 - - - (30,026,966) -

Jail Commissary 126,576 692,891 692,891 - - - (5,556) 121,020

Park Dedication 432,873 - - - - - (432,873) -

Debt Service Funds 4,128,941 - 2,890,302 2,890,302 2,890,302 - (4,128,941) - Debt Service - 2,890,302 2,890,302 2,890,302 - - -

Capital Project Funds 11,133,697 - 1,040,000 1,040,000 1,040,000 - - 11,133,697 Land and Building - 1,040,000 1,040,000 1,040,000

Enterprise FundsJustice Center 27,686,546 11,492,750 9,003,761 - - - 27,686,546

Total for All Funds 99,855,734 50,795,958 91,107,723 44,645,518 43,453,326 (1,192,192) (39,708,658) 59,747,076

FUND BALANCE/RETAINED EARINGS COMPARATIVE REPORTGOVERNMENTAL AND ENTERPRISE FUND


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Exhibit 4(Continued)

Department Area 2014 2015 2015 2015 2015 2015Department Available Budgeted Budgeted Net Tax Fund Balance 2015 Designation 2015 Projected

Fund Balance Revenues Expenditures Budget Levy Increase (Use) and Reserves Fund BalanceGeneral Fund 26,533,026$ 13,532,360$ 36,479,866$ 22,947,506$ 21,906,506$ (1,041,000)$ -$ 25,492,026$ General Department 6,176,594 - (6,176,594) (6,386,594) (210,000) Commissioners - 351,863 351,863 351,863 - County Court Costs - 168,500 168,500 168,500 - Administration - 948,361 948,361 948,361 - Auditor/Treasurer 229,500 1,538,739 1,309,239 1,309,239 - Information Technology Services 20,000 1,090,752 1,070,752 1,070,752 - Technology 231,722 2,238,588 2,006,866 1,406,866 (600,000) Attorney 166,300 2,552,217 2,385,917 2,385,917 - Recorder 408,167 564,780 156,613 156,613 - Assessor 239,000 1,201,353 962,353 962,353 - Planning and Zoning 771,773 852,185 80,412 (588) (81,000) Government Center Building 73,640 2,749,266 2,675,626 2,525,626 (150,000) Veterans - 325,554 325,554 325,554 - Community Corrections (Probation) 1,207,007 2,069,747 862,740 862,740 - Law Enforcement/Corrections 2,213,854 15,651,015 13,437,161 13,437,161 - Regional Library - 1,273,025 1,273,025 1,273,025 - Parks, Trails and Open Space 3,989 199,400 195,411 195,411 - Extension 800 123,636 122,836 122,836 - Conservation 8,094 292,687 284,593 284,593 - Economic Development - 328,286 328,286 328,286 - Insurance 358,420 878,269 519,849 519,849 - Culture and Recreation 163,695 163,695 163,695 - Miscellaneous 1,423,500 917,948 (505,552) (505,552) -

Special Revenue Funds

Public Works 10,491,269 7,484,561 18,488,928 11,004,367 10,654,367 (350,000) - 10,141,269

Health and Human Services 9,535,650 10,939,519 18,541,935 7,602,416 7,002,416 (600,000) - 8,935,650

Regional Rail Authority 3,904,475 21,895 1,818,100 1,796,205 1,649,264 (146,941) - 3,757,534

County Ditch 169,510 - 10,411 - - - - 169,510

Law Library 463,432 50,000 50,000 - - - - 463,432

Solid Waste 32,087,173 3,579,740 1,549,798 - - - - 32,087,173

Jail Commissary 178,449 776,337 830,574 - - - - 178,449

Park Dedication 433,555 - - - - - - 433,555

Debt Service Funds 4,142,859 - 2,760,132 2,760,132 2,760,132 - - 4,142,859 Debt Service - 2,760,132 2,760,132 2,760,132 - - -

Capital Project Funds 11,834,465 - - - - - - 11,834,465 Land and Building - - - -

Enterprise FundsJustice Center 27,686,546 16,637,927 14,661,132 - - - - 27,686,546

Total for All Funds 100,927,383 53,022,339 95,190,876 46,110,626 43,972,685 (2,137,941) - 99,830,442

FUND BALANCE/RETAINED EARINGS COMPARATIVE REPORTGOVERNMENTAL AND ENTERPRISE FUND


Page 28

Exhibit 5

2013 2014 2015 2013 2014 2015Actual (1) Actual (1) Budget Actual (1) Actual (1) Budget

RevenuesProperty taxes 21,323,660$ 20,964,821$ 22,383,764$ 18,701,270$ 18,931,739$ 19,273,443$ Other taxes 119,437 108,218 98,000 197,440 1,002,010 885,000 Special assessments - - - 322,267 39,440 7,500 Licenses and permits 19,905 25,050 18,670 127,080 71,365 55,500 Intergovernmental 5,412,632 6,599,700 6,326,700 15,115,008 17,120,008 19,159,131 Charges for services 3,557,710 4,127,594 3,424,545 3,527,490 3,718,351 4,154,381 Fines and forfeitures 167,132 59,666 50,000 90,239 94,750 50,000 Earnings on investments (456,301) 1,812,635 800,000 2,956 2,860 2,200 Gifts and contributions 6,500 890 1,000 4,899 8,234 2,500 Miscellaneous revenues 859,069 704,539 648,650 1,753,295 3,539,978 1,061,088

Total revenues 31,009,744$ 34,403,113$ 33,751,329$ 39,841,944$ 44,528,735$ 44,650,743$

ExpendituresCurrent General government 13,521,297$ 13,968,712$ 19,701,843$ 488,782$ 535,030$ 50,000$ Public safety 16,677,270 17,179,155 19,248,858 999,580 1,371,955 697,574 Highway - - - 14,333,414 20,397,050 25,669,973 Sanitation - - - 1,032,540 1,045,851 1,382,946 Human services - - - 15,025,314 15,571,467 16,303,913 Health - - - 2,035,372 2,030,199 2,206,022 Culture and recreation 1,463,959 1,501,509 2,673,270 83,297 4,918 10,411 Conservation of natural resources 372,687 403,951 431,547 25,161 123,211 - Economic development 366,048 348,724 1,255,135 2,421,929 1,841,354 1,817,205 Capital outlay 494,854 312,844 748,830 762,946 1,003,475 1,756,068 Intergovernmental Highway - - - 239,296 248,981 -

Total expenditures 32,896,115$ 33,714,895$ 44,059,483$ 37,447,631$ 43,924,510$ 49,894,112$

Excess of Revenues Over (Under) Expenditures (1,886,371)$ 688,218$ (10,308,154)$ 2,394,313$ 604,225$ (5,243,369)$

Other Financing Sources (Uses)Transfers in 1,897,850$ 1,915,475$ 2,833,802$ 262,350$ 19,000$ 203,571$ Transfers out (12,350) (19,000) (56,630) (250,000) (50,000) (166,852) Use of Fund Balance - - - - - 950,000 Proceeds - sale of capital assets 2,000 34,731 20,000 22,994 37,570 -

Total other financing sources (uses) 1,887,500$ 1,931,206$ 2,797,172$ 35,344$ 6,570$ 986,719$

Net Change in Fund Balance 1,129$ 2,619,424$ (7,510,982)$ 2,429,657$ 610,795$ (4,256,650)$

Fund Balance - January 23,912,473 23,913,602 26,533,025 55,477,574 57,631,353 58,061,812

Increase (decrease) in inventories - - - (275,878) 68,644 -

Fund Balance - December 31 23,913,602$ 26,533,026$ 19,022,043$ 57,907,231$ 58,242,148$ 53,805,162$

(1) Actual figure inlcuded budgeted and non-budgeted amounts

SHERBURNE COUNTY

SUMMARY OF ESTIMATED REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE

(For Budgetary Purposes Only)GENERAL AND SPECIAL REVENUE FUNDS

ELK RIVER, MINNESOTA

General Fund Special Revenue Funds

Page 29

Exhibit 6

2013 2014 2015Operating revenues: Actual Actual Budget Charges for services $ 13,985 $ 7,105 $ 15,100 Mileage 379,309 374,965 325,000 Board of prisoners 10,196,090 12,247,298 11,880,750 Miscellaneous 19,854 16,555 11,000

Total operating revenues $ 10,609,238 12,645,923 12,231,850

Operating expenses: Salaries and benefits $ 7,117,987 $ 8,409,011 $ 8,792,249 Prisoner expense 1,427,846 2,093,521 2,048,600 Depreciation 565,240 565,240 -

Total operating expenses $ 9,111,073 11,067,772 10,840,849

Operating income (loss) $ 1,498,165 $ 1,578,151 $ 1,391,001

Transfers in (out): Transfer out (1,897,850) (1,865,475) (1,379,500)

Change in net position $ (399,685) $ (287,324) $ 11,501

Net Position - January 1 28,086,231 27,686,546 27,399,222

Net Position - December 31 $ 27,686,546 $ 27,399,222 $ 27,410,723

JUSTICE CENTERIN RETAINED EARNING

Justice Center


SUMMARY OF ESTIMATED REVENUES, EXPENDITURES, AND CHANGES

(For Budgetary Purposes Only)ENTERPRISE FUND

Page 30

Exhibit 7

2013

Revenue Types Actuals Adopted % Change Adopted % Change

Tax Revenue* 639,144$ 1,143,208$ 78.87% 1,549,580$ 35.55%

License and Permits 146,985 486,985 231.32% 444,620 -8.70%

Charges for Services (1) 17,674,584 17,983,520 1.75% 19,211,686 6.83%

Fines & Forfeits 257,371 95,000 -63.09% 100,000 5.26%

Intergovernmental 20,543,567 26,605,583 29.51% 22,442,632 -15.65%

Interest on Investments (453,345) 802,250 -276.96% 802,200 -0.01%

Other Miscellaneous Revenues (1) 2,653,867 1,752,086 -33.98% 2,113,154 20.61%

Total Revenue 41,462,173$ 48,868,632$ 17.86% 46,663,872$ -4.51%

*Excludes Property Tax Revenue

(1) Includes Governmental Fund and Enterprise Funds

20152014

SHERBURNE COUNTY


REVENUE BY FUNCTION COMPARISON REPORT

Page 31

Exhibit 8

2009 2010 2011 2012 2013 2014 2015Actual Actual Actual Actual Actual Actual Budget

Taxes & Fiscal Disparities 40,932,369 43,002,072 43,374,438 45,266,242 44,863,627 44,997,825 44,063,685 County Program Aid 2,916,012 2,618,273 2,618,273 2,618,273 2,966,993 3,752,581 3,973,539 Market Value Credit 2,057,401 1,313,534 1,325,930 82,312 82,550 80,579 122,090 Intergovernmental Program Aid 15,104,414 16,484,514 13,720,231 23,552,619 17,494,024 19,902,242 21,673,312 Charges for Services* 19,633,868 18,985,053 17,024,588 16,673,497 17,674,584 20,475,313 19,442,326 Other Revenue* 4,946,738 3,038,101 5,197,130 4,493,343 2,604,878 6,336,522 3,080,953

Total 85,590,802 85,441,547 83,260,590 92,686,286 85,686,656 95,545,062 92,355,905

Note: Taxes, Fiscal Disparities and County Progream Aid include Capital Project Funds* Includes All Governmental Funds as well as the Enterprise Fund.

7 YEAR SOURCES OF REVENUE COMPARSION


-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

50,000,000

Taxes & Fiscal Disparities County Program Aid Market Value Credit IntergovernmentalProgram Aid

Charges for Services* Other Revenue *

2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Actual 2015 Budget

35,000,000

40,000,000

45,000,000

50,000,000

2009 2010 2011 2012 2013 2014 2015

Sherburne County Gross Tax Levy

Taxes & Fiscal Disparities County Program Aid

Page 32

Exhibit 9

2011 Actual 2012 Actual 2013 Actual 2014 Actual 2015 BudgetActual % Change Actual % Change Actual % Change Actual % Change Budget % Change

Taxes & Fiscal Disparities 43,374,438 0.87% 45,266,242 4.36% 44,863,627 -0.89% 44,997,825 0.30% 44,063,685 -2.08%County Program Aid 2,618,273 0.00% 2,618,273 0.00% 2,966,993 13.32% 3,752,581 26.48% 3,973,539 5.89%Market Value Credit 1,325,930 0.94% 82,312 -93.79% 82,550 0.29% 80,579 -2.39% 122,090 51.52%Intergovernmental Program Aid 13,720,231 (0.168) 23,552,619 71.66% 17,494,024 -25.72% 19,902,242 13.77% 21,673,312 8.90%Charges for Services* 17,024,588 -10.33% 16,673,497 -2.06% 17,674,584 6.00% 20,475,313 15.85% 19,442,326 -5.05%Other Revenue* 5,197,130 71.07% 4,493,343 -13.54% 2,604,878 -42.03% 6,336,522 143.26% 3,080,953 -51.38%

Total 83,260,590$ -2.55% 92,686,286$ 11.32% 85,686,656$ -7.55% 95,545,062$ 11.51% 92,355,905$ -3.34%

Note: Taxes, Fiscal Disparities and County Progream Aid include Capital Project Funds* Includes All Governmental Funds as well as the Enterprise Fund.

YEARLY PERCENT OF CHANGE IN REVENUE SOURCES


-150.00%

-100.00%

-50.00%

0.00%

50.00%

100.00%

150.00%

200.00%

2011 Actual 2012 Actual 2013 Actual 2014 Actual 2015 Budget

Taxes & Fiscal Disparities

County Program Aid

Market Value Credit

Intergovernmental Program Aid

Charges for Services*

Other Revenue*

Page 33

Exhibit 10Program RevenueDepartment AreaDepartment

Tax License & Charges for Fines & Interest Other Total Tax Revenue & TaxRevenue Permits Services Forfeits Intergovernmental On Investments Miscellaneous Revenues Levy Levy Total

General Fund 636,080$ 389,120$ 2,569,161$ 50,000$ 5,832,374$ 800,000$ 4,297,325$ 14,574,060$ 21,906,506 36,480,566$ General Department 542,080 18,170 - - 4,536,154 800,000 490,190 6,386,594 (6,386,594) - Commissioners - - - - - - - - 351,863 351,863 County Court Costs - - - - - - - - 168,500 168,500 Administration - - - - - - - - 948,361 948,361 Auditor/Treasurer 91,000 - 138,500 - - - - 229,500 1,309,239 1,538,739 Information Technology Services - - 20,000 - - - - 20,000 1,070,752 1,090,752 Technology - - 6,300 - - - 825,422 831,722 1,406,866 2,238,588 Attorney - - 111,800 1,500 52,000 - 166,300 2,385,917 2,552,217 Recorder - - 408,167 - - - - 408,167 156,613 564,780 Assessor - - 234,000 - - - 5,000 239,000 962,353 1,201,353 Planning and Zoning - 370,450 102,500 - 64,471 - 315,352 852,773 (588) 852,185 Government Center Building - - 65,000 - - - 158,640 223,640 2,525,626 2,749,266 Veterans - - - - - - - 325,554 325,554 Community Corrections (Probation) - - 264,405 - 485,401 - 457,901 1,207,707 862,740 2,070,447 Law Enforcement/Corrections - 500 1,128,489 48,500 685,365 - 351,000 2,213,854 13,437,161 15,651,015 Regional Library - - - - - - - - 1,273,025 1,273,025 Parks, Trails and Open Space 3,000 - - - 889 - 100 3,989 195,411 199,400 Extension - - - - - - 800 800 122,836 123,636 Conservation - - - - 8,094 - - 8,094 284,593 292,687 Economic Development - - - - - - - - 328,286 328,286 Insurance - - 83,000 - - - 275,420 358,420 519,849 878,269 Culture and Recreation - - - - - - - - 163,695 163,695 Miscellaneous - - 7,000 - - - 1,416,500 1,423,500 (505,552) 917,948 Special Revenue Funds 913,500 55,500 3,925,741 50,000 16,609,988 2,200 2,163,544 23,720,473 19,306,047 43,026,520 Public Works 885,000 22,000 8,000 - 6,564,561 - 355,000 7,834,561 10,654,367 18,488,928 Health and Human Services - - 1,086,015 - 9,767,004 - 686,500 11,539,519 7,002,416 18,541,935 Law Library - - - 50,000 - - - 50,000 - 50,000 Solid Waste 7,500 33,500 2,831,726 278,423 2,200 197,871 3,351,220 - 3,351,220 Jail Commissary - - - - - - 776,337 776,337 - 776,337 Regional Rail Authority 21,000 - - - - - 147,836 168,836 1,649,264 1,818,100 Debt Service Funds - - - - - - - - 2,760,132 2,760,132 Debt Service - - - - - - - - 2,760,132 2,760,132 Capital Project Funds - - - - - - - - - - Land and Building - - - - - - - - - - Enterprise Fund - - 12,230,850 - - - - 12,230,850 - 12,230,850 Justice Center - - 12,230,850 - - - - 12,230,850 - 12,230,850 TOTALS 1,549,580$ 444,620$ 18,725,752$ 100,000$ 22,442,362$ 802,200$ 6,460,869$ 50,525,383$ 43,972,685$ 94,498,068$

2015 PROGRAM REVENUES


Page 34

Exhibit 11

2013

Expenditures by Fund Actuals Adopted % Change Adopted % Change

General Fund 32,896,115$ 35,503,847$ 7.93% 36,967,407$ 4.12%

Public Works 15,116,016 20,531,604 35.83% 18,488,928 -9.95%

Health and Human Services 17,103,013 18,327,470 7.16% 18,541,935 1.17%

Solid Waste 1,032,540 1,240,359 20.13% 1,549,798 24.95%

Regional Rail Authority 2,421,929 1,813,100 -25.14% 1,818,100 0.28%

County Ditch 25,161 14,389 -42.81% 10,411 -27.65%

Law Library 112,010 50,000 -55.36% 50,000 0.00%

Jail Commissary 1,176,893 692,513 -41.16% 776,337 12.10%

Park Dedication 83,297 - -100.00% - #DIV/0!

Forfeited Land 376,772 - -100.00% - #DIV/0!

Debt Service Fund 6,261,947 2,890,302 -53.84% 2,760,132 -4.50%

Capital Projects Fund 399,554 1,040,000 160.29% - -100.00%

Justice Center 11,008,923 10,365,015 -5.85% 12,220,349 17.90%

Total Expenditures 88,014,170$ 92,468,599$ 5.06% 93,183,397$ 0.77%

2014 2015

SHERBURNE COUNTY


EXPENDITURE BY FUND COMPARISON REPORT

Page 35

Exhibit 12

2013

Expenditures by Function Actuals Adopted % Change Adopted % Change

General Government 14,552,622$ 17,049,298$ 17.16% 16,915,916$ -0.78%

Public Safety 18,206,028 17,344,886 -4.73% 18,497,099 6.64%

Highway & Streets 15,116,016 20,531,604 35.83% 18,488,928 -9.95%

Human Services 15,067,641 16,297,569 8.16% 16,333,613 0.22%

Health 2,035,372 2,029,901 -0.27% 2,208,322 8.79%

Sanitation 1,032,540 1,240,359 20.13% 1,549,798 24.95%

Culture and Recreation 1,547,256 2,100,492 35.76% 1,636,120 -22.11%

Conservation Of Natural Resources 397,848 421,284 5.89% 426,734 1.29%

Economic Development 2,787,977 2,197,889 -21.17% 2,146,386 -2.34%

Debt Service 6,261,947 2,890,302 -53.84% 2,760,132 -4.50%

Justice Center 11,008,923 10,365,015 -5.85% 12,220,349 17.90%

Total Expenditures 88,014,170$ 92,468,599$ 5.06% 93,183,397$ 0.77%

2014 2015

SHERBURNE COUNTY

EXPENDITURE BY FUNCTION COMPARISON REPORT


Page 36

Exhibit 13

20152014 2015 Est 2015 2015 Adopted

Actual Year End Requested Adopted TotalFunction/program

General GovernmentAdministration 10.00 10.00 - - 10.00Assessor 15.00 15.00 - - 17.00Attorney 27.00 27.00 0.2 0.2 28.00Auditor/Treasurer 17.00 17.00 - - 20.00Commissioners 5.00 5.00 - - 5.00Court Administration - - - - - Facilities Management 17.00 17.00 - - 18.00Information Services 9.00 9.00 2 2 11.00Planning & Zoning 9.00 9.00 1 1 9.00Recorder 8.00 8.00 - - 8.00Veterans 4.00 4.00 - - 5.00Economic Development - - - - -

Public SafetyProbation 21.00 21.00 - - 20.00Emergency Management 17.00 17.00 - - 17.00Sheriff 74.00 74.00 - - 74.00Jail 55.00 55.00 - - 61.00

HighwayPublic Works 44.00 44.00 - -

Health and Human ServicesSocial Services 142.00 142.00 2 2 130.00Public Health 20.00 20.00 - - 19.00

Culture & RecreationParks - - - - -

Conservation of Natural ResourcesUniv of MN Extension 1.00 1.00 - - 1.00Environmental Services 3.00 3.00 - - 3.00Ditch - - - - -

Justice Center* 120.00 120.00 - - 97.00

Total 618.00 618.00 5.2 5.2 599.00

FTE=Full Time Equivalents* Business-type activity


2015 PERSONNEL SUMMARY-FTE

Page 37

Exhibit 14

Dates Task ResponsibilityApril 2nd Preliminary Budget Discussion with the Board Board of Commissioners

April 16th Budget Kickoff (Handout Forms) Departments

May 23rdReview of 2014 budget savings thru the first four months and projected savings for all of 2014. Departments

June 3rdBoard Reviews current status reports from first four months. Board of Commissioners

June 27th Departments turn in Budget Requests Departments

July 25th HHS Budget Due HHS

August 6th & 7th Budget Workshops Departments/Board of Commssioners

August 19thCounty Board reviews Administrator's Preliminary 2015 Budget & Levy Board of Commissioners

September 9th Final Review of Preliminary 2015 Budget & Levy Board of Commissioners

September 16th Board Action: Preliminary 2015 Budget & Levy Board of Commissioners

December 4th TnT Public Hearing Board of Commissioners

December 16th Board Action: Adopt 2015 Budget & Levy Board of Commissioners

December 30th (on or before)

Certify final adopted 2015 Property Tax Levy to the County Auditor Administration

2015 Budget Schedule

Page 38

Page 39

Sherburne County2015 BudgetAdopted

Budget InformationLY Actual CY Adopted

Property TaxesProperty Tax 39,459,780 39,999,146 State Credits/Aids 3,752,581 3,973,539 Total Property Tax 43,212,361 43,972,685

Operating RevenueTaxes (Excludes Property) 1,691,016 2,537,365 Licenses & Permits 48,450 411,120 Charges for Services 5,358,611 3,713,206 Fines & Forfeits 59,666 50,000 Intergovernmental 23,520,894 19,229,417 Earnings on investments 1,812,635 800,000 Miscellanous 1,849,391 3,080,953 Other Financing Sources 1,937,776 4,294,215 Total Operating Revenues: 36,278,439 34,116,276

Salary & Benefits 38,733,541 40,992,050 Supplies 2,279,204 2,179,715 Operating Expenses 26,818,325 24,415,222 Professional Services 713,012 1,221,425 Capital 2,171,680 2,034,684 Client Services 4,680,333 4,828,496 Miscellanous 2,536,364 2,417,369 Total Operating Expneditures 77,932,459 78,088,961

NET COUNTY SHARE 41,654,020 43,972,685

Full Time Equivalents 618 599

Budget Impact Trends

Note: The Budget Information above doesn't include the Enterprise Fund or the Non-Major Special Revenue Funds. (only levied funds)

Operating Expenditures

2009 2010 2011 2012 2013Net Tax 2,472 2,446 2,390 2,379 2,232 2,238

Value:229,491 Value:

211,451

Value:198,658 Value:

185,844

Value:170,483

Value:171,915

2,100

2,150

2,200

2,250

2,300

2,350

2,400

2,450

2,500

County Property Taxes on Average Homestead Property 2009-2014

Page 40

Sherburne County

Department/Office: AdministrationWork Unit:

Department Summary:

Operating Expenditures 2013 2014 2015 %Actual Adopted Adopted Change

Salary & Benefits 772,412.00$ 781,659.00$ 905,861.00$ 16%Supplies 1,212.00$ 5,000.00$ 5,000.00$ 0%Services & Charges 13,926.00$ 40,000.00$ 34,000.00$ -15%Capital 304.00$ 4,000.00$ 3,500.00$ -13%

TOTAL 787,854.00$ 830,659.00$ 948,361.00$ -12%

RevenueMiscellaneous 713.00$ -$ -$ 0%

TOTAL 713.00$ -$ -$ 0%

Employees (FTE) 9 8 9

Workload Indicators 2,013 2014 (YTD) 2,015 Number of Job Postings 72 31 75 Number of Applications Received 6,600 3,535 7,200 New Hires 79 49 85

2014 Accomplishments

for non-union employees Research, select, and set up performance evaluation software Creation of Administration Policy Manual Development and approval of County-wide Strategic Priorities

2015 Goals/Objectives Provide leadership training for Supervisors and Managers Use Employee Satisfaction survey results to address employee concerns/suggestions

Re-emphasis on grant opportunitiesImplementation of electronic Request for Board Action

The Administrator’s Department serves the citizens of Sherburne County through the provision of administrative, executive, management and administrative services to the Board of County Commissioners. The activities of this department are designed to support the function, objectives and assignments of the Sherburne County Government with an emphasis on team building and the development of cooperation between County Departments and the County Board. Some of these activities are: Clerk to the County Board, Public Relations, budget development, economic development, risk management, personnel management, communications, building and grounds maintenance, and information technology.

Completed tri-annual pay equity report and secured compliance certificationRevised tri-annual Affirmative Action PlanDevelopment of pay for performance merit-based compensation plan policy

Realignment of staffing as appropriate

Page 41

Sherburne County

Department/Office: AssessorWork Unit:

Department Summary:


Salary & Benefits 1,157,142.77$ 1,192,977.00$ 1,103,853.00$ -7%Supplies 5,222.00$ 9,500.00$ 9,000.00$ -5%Professional Services 331.00$ 27,500.00$ 30,000.00$ 9%Departmental Expense 62,487.00$ 50,750.00$ 48,500.00$ -4%Capital 2,431.00$ 9,000.00$ 10,000.00$ 11%

TOTAL 1,227,613.77$ 1,289,727.00$ 1,201,353.00$ -7%

RevenueCharges for Service (230,384.00)$ (230,000.00)$ (234,000.00)$ 0%Intergovernmental -$ -$ -$ 0%Licenses & Permits -$ -$ -$ 0%Other (2,742.00)$ (36,000.00)$ (5,000.00)$ -86%

TOTAL (233,126.00)$ (266,000.00)$ (239,000.00)$ -10%

Employees (FTE) 17 16 15.25

Workload IndicatorsNew Constrcution $$ $40,280,400 $61,266,100 $60,000,000Parcels Reviewed 8000 8000 8000Number of good sales 503 720 650

Commentary


2015 Goals/Objectives

Continue to work towards the dismissal/settlement of remaining tax court petitions.Work with staff to achieve their AMA designations within the next two years.

The Sherburne County Assessor's Department is responsible for estimating property values and setting property classification for tax purposes. Each spring, a Notice Valuation and Classification is sent to every property owner in Sherburne County. We address the resulting property valuation and classification concerns with property owners in person, by phone, and by letter. Appeals are addressed at the Local Boards of Appeal & Equalization and at the County Board of Appeal & Equalization.

We have once again reorganized the staffing structure and have reduced the number of full time employees by 1.75 (10.2%) over the past two years. This was made possible by eliminating the use of the old field books and creating a daily web portal where appraisers, title companies, the public, etc. can view appraisal records on the web.

Set up hyland on base allowing us to discontinue the use of the old field books.Received zero state board changes. All sales ratios were found compliant.Raised over $11,000 in revenue through our daily web portal.

Begin to study the use of electronic field devices.

Page 42

Department/Office: AttorneyWork Unit: 01-091

Department Summary:


Salary & Benefits 2,113,513 2,207,087 2,307,689 5%Operating Expenses 49,756 39,000 57,000 46%

Prof. & Tech expenses 30000 30,000 - Contingency 7,929 15000 7,500

Capital Expenditures 32,488 26,500 66,500 151%Expenditure Total: 2,242,745 2,317,587 2,468,689 7%

Revenues:Child Support reimb/fees 53,861 52,000 57,000 -

Misc. income 6,200 3,750 5,800 - Intergovernmental 1,000 1,000 1,000 - Prosecutorial fees 41,920 38,500 49,000 -

Other 0 0 0 - Revenue Total: 102,981 95,250 112,800 -

Net to Levy 2,139,764$ 2,222,337$ 2,355,889$ 6%

Employees (FTE): 26.4 26.4 25.1 -4.92%

Workload Indicators 2013 2014Actual Thru May

Files opened 4,644 1,956Trials - adult jury 11 8

Post Board training 1 session 1 session# of Officers attending 97 75

TIP referrals 213 124BIP referrals 29 7

Tax Court Appeals 54 35Bankruptcies 48 26

Expungements/Name Changes 13 8Commitments (civil) 51 24

Child Support 209 70Child Support - reopened 313 177

CHIPS - non-truant 62 39CHIPS - truant 87 58

Juvenile files opened 825 259

Sherburne County

The Sherburne County Attorney's Office serves as the chief prosecutor for all felonies, gross misdemeanors and juvenile offenses committed within Sherburne County. In addition, the office prosecutes misdemeanors and petty misdemeanors which occur within the unincorporated areas of the county and within those municipalities which contract with us. The County Attorney's Office vigorously prosecutes all criminal and juvenile matters within its authority in a manner that ensures due process and equal protections to the victim, the accused and the citizenry at large. Our office also serves as chief legal counsel for the Sherburne County Board of Commissioners, the various departments established and maintained by the Board as appropriate. The office represents the county before the courts of this state, the United States, and other jurisdictions where authorized. The office also appears on behalf of the county before such agencies, commissions, boards and other organizations before whom the county has business.

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Department/Office: Attorney

Work Unit: 01-091

Commentary

2014 AccomplishmentsMCAPS3 conversion to MCAPS4 - migrated 160,000 files in 2014 onto new computer system

Maximizing efforts toward collection of debt

Update bad debt policy

Implemented on-line registration and payment for TIP in 2013-2014

Use of voice recognition software to streamline work product

Development of MCAPS4 form orders in CHIPS

Settlement of solid waste/industrial waste/commercial waste litigation

Rebid printing contract (2013-2014)

Update civil training manuals

Collateral consequences outreach with partners

Succession planning office wide

Reorganize front office and personnel to reflect "technology" changes

Continue to work with Safe Schools programs

Handled large volume of litigation on DWI/CVO cases in response to McNeely decision

Hired and integrated two attorneys in the office

2015 Goals/ObjectivesUpgrade contact card for veterans

Continue evaluation of streamlining paper handling in front office

Continue active collection efforts on bad debt

Reformat HHS waivered services contact to reflect legislative charges

Meet with law enforcement to initiate legislative changes on forfeitures

The issues of mental health permeate nearly every type of case load the County Attorney's Office handles. While our criminal numbers have overall remained steady, it does not reflect the complexity of issues for each case. We continue to work in partnership with law enforcement. HHS and other stakeholders in addressing the cases and issues raised. On the practical side, we consolidated work from Victim Services with the County Attorney's Office for efficiency.

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Invest in training on Cornerhouse, computer forensics, sovereign nation, safe harbor

Police officer training

Outreach to each city/entity with prosecution contracts

Continue outreach on collateral consequences.

Continue to work on Safe Schools programs

Continue to allocate resources to economic development

Further utilization of technology in court rooms

Develop policy on Petitions for Expungement in response to new changes in the law effective January 1, 2015

Page 45

Department/Office: Attorney - Victim ServicesWork Unit: 01-091-450

Department Summary:


Salary & Benefits - Attorney-Victim Services 84,065 94,226 80,628 -14%Operating Expenditures 3,657 2,200 2,900 32%

Expenditure Total: 87,722 96,426 83,528 -13%Revenues:

Victim Grant 53,200 52,000 52,000 - Fines per 609.101S2 1,144 1,500 1,500 -

Revenue Total: 54,344 53,500 53,500 -

Net to Levy 33,378$ 42,926$ 30,028$ -30%

Employees (FTE): 1.6 1.6 1 -37.50%

Workload Indicators 2013 2014Actual Thru March

Victim contact 513 124

Department/Office: Attorney-Victim/Witness ServicesWork Unit: 01-091-450

Commentary

2014 Accomplishments Translated victim information into Chinese, Spanish, Russian and Hmong

Work with Probation in partnership to inform victims on the restorative justice program

Collaborated with Rivers of Hope and Central Minnesota Sexual Assault Center to eliminate duplication

2015 Goals/Objectives Continue to collaborate with Rivers of Hope and Central MN Sexual Assault Center to eliminate duplication of services

Investigation of alternatives for foreign languages interpreters

Sherburne County

Sherburne County Crime Victim/Witness Services provides services to victims and witnesses of crimes to ensure that their concerns and needs are met.

The homogeneous ethnicity of Sherburne County is slowly giving way to new citizens who require service as victims of crime. We need to ensure we are providing necessary information as the criminal justice system operates. This focal point will continue into the foreseeable future. On the practical side, the decrease in salary and benefits reflect consolidation of resource personnel between Victim/Witness and County Attorney's Office.

Page 46

Investigation into training and outreach for immigrant population/prison victim population

Page 47

Sherburne County

Department/Office: Auditor/TreasurerWork Unit: Auditor/Treasurer/Audit/Payroll

Department Summary:


Salary & Benefits 1,041,478.33$ 1,055,471.00$ 1,103,716.00$ 5%Supplies 20,558.68$ 25,000.00$ 25,000.00$ 0%Operating Expenses 177,637.01$ 211,353.00$ 211,504.00$ 0%Capital 2,587.12$ 9,006.00$ 6,753.00$ -25%

TOTAL 1,242,261.14$ 1,300,830.00$ 1,346,973.00$ -20%

Revenue107,771.94$ 94,000.00$ 91,000.00$ -3%

Charges for Services 149,712.44$ 130,000.00$ 134,500.00$ 3%Other-Miscellaneous 576.54$ -$ -$ 0%

TOTAL 258,060.92$ 224,000.00$ 225,500.00$ 1%

Employees (FTE) 16.5 15.75 16.25

Workload Indicators 2011 2012 2013Number of Driver License Application 19,325 19,951 18,853 Number of Warrants Processed 7,429 7,432 7,319

5,076 5,428 7,056

Number of Payroll Stubs Processed 15,993 15,605 16,549

Real Estate Tax Statements 39,635 39,466 39,399 Mobile Home Tax Statements 1,359 1,372 1,532 Certificates of RE Value 1,610 1,994 2,196 # of Electronic Taxpayer Payments 589 746 1,102 Mortgage Registry Tax Receipts 3,411 5,055 4,765 State Deed Tax Receipts 1,919 2,357 2,790

Property Tax Administration (certifies levies from taxing authorizes, calculation, billing, collection, disbursing taxes collected to the state, towns, cities, schools, special districts, and required reporting); Mortgage Registration and State Deed Taxes, Real Estate Property Title Conveyances; Cash Management, Banking and Investments; Tax Forfeited Land Administration and Sales: Payroll and Benefits Accounting; Accounts Payable; Accounts Receivables; Monthly Department Budget Reports; Capital Assets Reporting, financial accounting and preparation of the Financial Statements and the Comprehensive Annual Financial Report ; Drivers License, Permits and ID card Applications; 3.2 Beer, Liquor, Tobacco, Exotic Animal and Auctioneer Licenses; County Drainage Ditches records/reports and accounting functions: billing special assessments for the County, cities, and towns.

Number of Cash Receipted Processed not including tax payments

Page 48

Commentary



Other Information: 2011 2012 2013State Share-Collected Drivers Licenses, ID Cards, etc. 332,553 346,910 320,920 Mortgage Tax 97% 1,136,182 2,113,250 1,844,520 State Deed Tax 97% 584,275 835,436 1,013,586 Amount Remitted to the State 2,053,010 3,295,596 3,179,026

Improve efficiency for all accounting functions to allow current staff to meet the expected future increased demand for accounting services as the County continues to grow.Communicate and cooperate with other units of government, understanding and respecting the differences and similarities that exist between us.

Plans are to out source the printing of property tax statements in 2015 and mailing them in with the 2016 valuation notices to save postage - estimated savings in 2014 was $5,000 in postage. More vendors are now being paid by ACH and thus reducing the number of paper checks having to be printed and mailed. Thank you for allowing me to purchase the tax payment scanning machine, we had it up and running for the May 15th tax day and the posting of the payments to the tax system went a lot quicker and saved staff hours of keying each tax payment in the tax system. Driver's license showed a reduction in applications processed in 2013 due to the State being shut down for 3 weeks during the summer. Looks like we are on track this year for 2014 to also be around the 19,000 drivers applications being processed.

Received the GFOA award for Excellence in Financial Report for the 20th yearPlanning a Forfeited Land Sale Auction in 2014Successfully launched the tax payment scanner

Receive the GFOA award for Excellence in Financial Report for the 2014 audit.

Page 49

Sherburne County

Department/Office: Auditor/Treasurer Proposed 2015 BudgetWork Unit: Elections

Department Summary:


Salary & Benefits 76,512.92$ 109,900.00$ 101,621.00$ -8%Supplies 6,385.51$ 50,000.00$ 52,500.00$ 5%Operating Expenses 9,105.07$ 25,100.00$ 25,920.00$ 3%Capital 4,363.62$ 8,000.00$ 11,725.00$ 47%

TOTAL 96,367.12$ 193,000.00$ 191,766.00$ 47%

RevenueCharges for Services 9,997.65$ 5,200.00$ 4,000.00$ -23%

TOTAL 9,997.65$ 5,200.00$ 4,000.00$ -23%

Employees (FTE) 0.5 1.75 1.75

Workload Indicators 2010 2012 2014Number of Absentee Application requested:Primary 342 227 General 1,787 4,087 Number of election judges trained 356 398 358Number of voting records updated/person voting:Primary 6,541 3,363 General 33,092

Commentary



The Election Department of the Auditor/Treasurer's Office administers the county functions of Federal, State, and Local elections, In election years the department trains more than 350 city Clerks, Head Judges and Election Judges. Staff is also responsible for the registration of voters, candidate filing, ballot layout, electronic tabulation programming, absentee voting, Election Day signature roasters, election supplies, elections night results via phone and web, abstract of votes cast, maintaining voter history, and administering county recounts. All precinct election supplies are ordered. Service of election equipment is coordinated, as well as technical assistance provided for both the hardware and software used to tabulate votes. Candidates and office information are maintained to produce accurate ballots. This information is verified, ballot rotation applied and, after extensive research, ballot orders are placed. During our public accuracy test workshops, city, and township staff members and their election judges create test ballots and log votes. Valid votes on test ballots are reviewed to ensure that hardware and software used to tabulate votes are working accurately. We serve as the main resource for judges on Election Day and for city, township and school district clerks for not only the primary and general election but any special election held throughout the year.

Establish an online training system for reoccurring election judges for 2016 election training.Maintain the States Voter Registration with continual updates with changes and voter registrations.

We are anticipating an increase in absentee voting due to the no excuse absentee voting law which became effective for the 2014 election. In future years Elections will be looking at new M200 Ballot Counting Machines to replace our current machines along with electronic polls books which are currently being tested in other counties in the 2014 elections. So funds are being levied each year for the equipment budget and carried over for this anticipated cost. In the Election budget to maintain an even budget from year to year carry overs are utilized to achieve this.

Trained over 358 election judgesWill complete the 2014 Primary and General ElectionAssisted with special elections with Independent School District #742

Continue to look for efficiencies and improve processes

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Sherburne County

Department/Office: County BoardWork Unit:


Salary & Benefits 230,327$ 265,533$ 271,863$ 2%Services & Charges 31,998$ 50,600$ 50,500$ 0%Professional Services 67,741$ 25,000$ 25,000$ 0%Capital 268$ 4,500$ 4,500$ 0%

TOTAL 330,334.00$ 345,633.00$ 351,863.00$ 2%

RevenueCharges for Service -$ -$ -$ 0%Intergovernmental -$ -$ -$ 0%Licenses & Permits -$ -$ -$ 0%Other -$ -$ -$ 0%

TOTAL -$ -$ -$ 0%


2015 Goals/Objectives Encourage new businesses to relocate to the County while retaining and/or expanding

existing businesses.

Successfully negotiated settlements with solid waste operatorsHired a new County AdministratorDevelopted and approved Economic Development strategic plan

Focus on diversifying tax base

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Sherburne County

Department/Office: University of Minnesota ExtensionWork Unit: 01-601

Department Summary:

2013 2014 2015 %Actual Adopted Proposed Change

Salary & Benefits 107,389.00$ 109,427.00$ 113,686.00$ 4%Supplies 6,950.00$ 8,600.00$ 8,350.00$ -3%Professional Services 723.00$ 1,100.00$ 1,100.00$ 0%Capital 767.00$ 1,000.00$ 500.00$ -50%

TOTAL 115,829.00$ 120,127.00$ 123,636.00$ -49%

RevenueCharges for Service (1,323.00)$ (1,000.00)$ (800.00)$ -20%

TOTAL (1,323.00)$ (1,000.00)$ (800.00)$ -20%


.80 FTE U of M Extension 4-H Program Coordinator through MOA

Workload Indicators 2013 2014 2015Actual Actual Estimated

4-H Community Club Participants 284 307 325 58 70 75

4-H Adult Volunteers 86 90 954-H projects exhibited at County Fair 2034-H participants in State Fair 68Sherburne County EMGs 42 48 54New EMG interns 6 6 6Attendees at Garden Education Day 205 210 215Students at Environment Ed Days (Sand Dunes) 700

The primary function of this office is to deliver high quality, relevant, research-based educational programs and information to Sherburne County citizens and communities. Extension is a partnership with the University of Minnesota; staff provide community–based program opportunities that enrich the lives of local citizens through education. The focus of programming in Sherburne County is 4-H Youth Development and Horticulture. 4-H emphasizes positive youth development by providing experiential learning opportunities, building youth and adult mentor relationships, and using research-based curriculum to teach lifelong skills. Volunteer Extension Master Gardeners share information and teach citizens about environmentally friendly horticulture by participating in community events, answering consumer questions, staffing a horticulture phone line, and teaching classes. Primary decisions for county program priorities and budget allocation is provided by a county-appointed Extension advisory committee (as identified in Minnesota State Statute) comprised of six citizens, two youth members, two county commissioners and the county auditor.

* 1.0 FTE Sherburne County support staff

4-H After School/Summer Participants

Page 52

Commentary



Extension provides program services through a regional delivery system and through local positions purchased and agreed to by Sherburne County through a Memorandum of Agreement (MOA) with University of Minnesota Extension. Specific educational programs and services are provided to county residents in the area of 4-H Youth Development and Horticulture. In 2015, the MOA includes one .8 FTE 4-H Program Coordinator. There is a 1.5% increase in the contract price in 2015, as set forth by the Association of Minnesota Counties (AMC) Extension Committee.

• 2014 Dan Patch Award Winner, Sherburne County 4-Her Aimee Schulz (awarded annually to one Horse Project member statewide)• Secured $12,000 grant for Arts-In program about recycling; performed at schools across the county with a recycling message• State “Poultry Prince” winner, Sherburne County 4-Her Alex Oelke• Largest 4-H project areas include Crafts & Fine Arts, Photography, Horse, Foods & Nutrition, and Performing Arts• Sherburne County EMGs average at least 50 volunteer hours per person each year and an average of 10 hours per person of continuing education (some volunteers are contributing 100+ hours)• EMGs reinstituted the Horticulture Line, January 2014 (consumer horticulture questions)• EMGs taught Community Education Classes: Fairy Gardening, Getting your Garden Ready for Spring Planting, Gardening 101.• “Ask a Master Gardener” booth staffed at the Sherburne County Fair• Garden Education Day (Expo), held April 12, 2014• EMG booths at numerous business expos and farmers’ markets• 2014 summer- MGs are working with 4-H to reestablish the Junior MG program• EMGs planted and are maintaining gardens at the fairgrounds

• Continue to articulate/communicate roles and responsibilities of program staff, volunteers, parents, and youth• Continue to transition the role of the County Ambassadors in order to give them more leadership roles and responsibilities as well as the tools needed to lead• Maximize the impact of a University-funded Multicultural Intern for the 2014-2015 school year (grant written by 4-H Program Coordinator Joe Rand). The intern will:o Work for 40 weeks ~10 hours/week to develop and conduct an afterschool STEM focused program at Talahi Elementary School (St. Cloud) o Create and conduct a monthly family night with hands on experiences and opportunities for youth to teach their families what they have been learningo Recruit volunteers to ensure program sustainability• Continue to maintain the newly revitalized EMG local horticulture line• Develop and deliver a kids’ horticulture event (utilizing Junior Master Gardener (JMG) curriculum• Create/implement mentoring guidelines for EMG interns• Deliver an EMG fall horticulture program

Page 53

Sherburne County

Department/Office: Health & Human ServicesWork Unit: Summary

Department Summary:


Recipient Payments 4,317,501 4,738,068 4,195,496 -11%Salary & Benefits 10,632,764 11,748,320 12,433,816 6%Services & Charges 1,064,891 1,037,177 1,155,813 11%Supplies 80,749 65,375 69,000 6%Equipment/Capital 208,114 17,530 54,810 213%

TOTAL 16,304,019 17,606,470 17,908,935 2%

RevenueState Revenue 2,675,448 3,119,806 3,013,901 -3%Federal Revenue 5,926,017 6,905,273 6,753,103 -2%Fees/Charges for Services 1,175,011 1,052,628 1,008,015 -4%Miscellaneous 204,899 94,728 86,500 -9%Drawdown on Fund Balance 400,000 600,000 50%

TOTAL 9,981,375 11,572,435 11,461,519 -1%

LEVY 6,034,035 6,447,416 6.85%

Employees (FTE) 164 166

Workload Indicators2012 Total Value of Human Services2012 Total Per Capita Costs

Commentary



Continue to work on Human Services Performance Management System standards in order to improve the lives of Sherburne County citizens.Continue to promote fiscal responsibility and efficiency.

The mission of the agency is to promote and protect the health, safety, well-being, and self-sufficiency of Sherburne County residents.

There is a continued increase in demand for services in this struggling economy and a greater expectation on the level of services provided. Cases are more dynamic with many cases having multiple issues/concerns. Program requirements are increasing and take more staff time to accomplish these requirements, sometimes in a shorter allowed period of time. Less revenue is anticipated.

Successful conversion to electronic data management systems.Received exceptionally high marks in three audits (health plans.)

$94,763,024Ranked 5th with a Cost of $1,162/person

The 2014 Strategic National Stockpile Assessment score was 96/100, the highest score to date.

Continue to promote a healthy & safe community, prevent illness/disease and injury and protect and enhance the health of those who live, work, learn and play in Sherburne County.

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Department/Office: Information Technology - 075/6Work Unit:

Department Summary:


Salary & Benefits 832,453.00$ 962,312.00$ 1,073,527.00$ 12%Supplies 677,266.00$ 858,773.00$ 1,090,213.00$ 27%Professional Services 53,828.00$ 686,523.00$ 500,000.00$ -27%Capital 495,786.00$ 675,257.00$ 665,600.00$ -1%

TOTAL 2,059,333.00$ 3,182,865.00$ 3,329,340.00$ 5%

RevenueCharges for Service 13,034.00$ 35,911.00$ 26,300.00$ -27%Other 219,594.00$ 911,596.00$ 825,422.00$ -9%

TOTAL 232,628.00$ 947,507.00$ 851,722.00$ -10%


Workload IndicatorsAverage number of Tickets Resolved 955 983 1100

Commentary

2014 Accomplishments New MCAPS 4 Application Hooking CSTS into Hyland Onbase Child Support onto Hyland Onbase New telecommuter setup PH-Doc deployment Review of Fiber County-wide ArcGIS and AutoCad updates New solely dedicated Landshark Server

2015 Goals/Objectives Improve communications - network, cellular, wifi Ensure better management of mobile devices Explore Virtual Desktop usefulness and deployments New County Website

Sherburne County

Add a focus to the County as a wholeBe a driving force internally for all Departments

Information Technology is the backbone of the applications, data, and workflow for the entire County operation.

Information Technology is instrumental at bringing forward Sherburne County's new Strategic Plan. IT is requesting a new postion and reclassifying an existing position. This will help better ensure success of IT in bringing forward the Strategic Plan.

Windows 2013 Print Server deploymentElectronic FaxingStreamlining of desktop management

Support the Board's 2015 Strategic Goals

Page 55

Sherburne County

Department/Office: AdministrationWork Unit: Maintenance

Department Summary:

Operating Expenditures 2013 2014 2015 %Actual Adopted Proposed Change

Salary & Benefits 1,002,607.00$ 1,056,006.00$ 1,046,026.00$ -1%Supplies 293,370.00$ 339,640.00$ 328,640.00$ -3%Professional Services 1,213,867.00$ 1,374,700.00$ 1,324,600.00$ -4%Capital 73,656.00$ 15,000.00$ 50,000.00$ 0%

TOTAL 2,583,500.00$ 2,785,346.00$ 2,749,266.00$ -8%

RevenueCharges for Service (90,654.00)$ (30,000.00)$ (65,000.00)$ 117%Miscellaneous (9,689.00)$ (208,640.00)$ (158,640.00)$ -24%Other -$ -$ -$ 0%

TOTAL (100,343.00)$ (238,640.00)$ (223,640.00)$ -6%

Employees (FTE) 16.5 16.5 16.5

Workload Indicators 2013 2014 2015Number of Work Orders Completed 9,377 est 10,000 est 10,000# of Fleet Vehicles checked out 4281 4300 4350

Commentary



To provide maintenance on all county owned buildings and properties, which are owned and leased by Sherburne County. Our department maintains each county facility for the safe use of it's employees and public. The responibilities of the property maintenance include:grounds keeping, janitorial services, construction, electrical and plumbing repairs, HVAC and maintaining other related systems.

In 2013, in an effort to continue to be proactive on energy savings, the Board of Commissioners approved replacing all outside lights to LED fixtures at the Sherburne County Government Center. Total cost of this replacement was $54,051; however, the rebate realized from Elk River Municipal Utilities for the chiller replacement was applied to this project which resulted in a total project cost of $28,881. In addition to the annual energy savings, Elk River Municipal Utilities provided the County with a rebate in the amount of $10,250 which brought the cost of the LED replacement to $18,631. Due to the decrease in energy use the County expects the energy and maintenance cost savings to be around $16,131 annually. Also, the Fleet vehicles were driven approximately 252,340 miles in 2013, with a savings to the County of over $50,000.

• Perform necessary tasks to assist all departments of County Government in the performance of essential functions with the completion of over 2100 employee submitted work orders and over 3200 preventive maintenance work orders to date.

• Successfully managed County owned vehicle fleet logging 92,180 miles and an estimated savings of $32,724 to date over employee mileage reimbursement.

• Began process and pursuing successful completion of the atrium ceiling repairs • Began process and pursuing successful completion of the SCGC exterior building repairs.

• Continue to provide assistance to assist all departments of County Government in the performance of essential functions.

• Continue to manage County owned vehicle fleet in the most effective cost efficient manner possible.

• Take clear steps to improve the energy efficiency of all county properties with the focus on technology, improved business practices, and effective management.

Page 56

Sherburne County

Department/Office: Planning & Zoning

Work Unit:

Department Summary:

Operating Expenditures 2013 2014 2015 %Actual Adopted Adopted Change481,970.00$ 578,971.00$ 703,585.00$ 22%

891.00$ 1,500.00$ 1,600.00$ 7%48,519.00$ 69,300.00$ 70,200.00$ 1%

Intergovernmental Expenses 55,427.00$ 3,700.00$ 8,000.00$ 116%5,223.00$ 6,400.00$ 68,800.00$ 975%

TOTAL 592,030.00$ 659,871.00$ 852,185.00$ 1121%

RevenueLicenses/Permits/Fees 465,009.00$ 444,950.00$ 472,950.00$ 6%Intergovernmental 55,412.00$ 56,471.00$ 64,471.00$ 14%Other Financing Sources 255,500.00$ 115,500.00$ 315,352.00$ 173%

TOTAL 775,921.00$ 616,921.00$ 852,773.00$ 38%

Employees (FTE)

Workload Indicators 2013 Actual 2014 Estimated 2015 Estimated

Number (approximate) of Phone calls per year 29,250 29,900 30,100Number of New Home Permits issued 78 110 120Number of Other Bldg Permits issued 647 710 760Number of Shoreland, WCA, Floodplain LU permits 178 120 150Number of Septic Permits Issued 102 117 130Number of Zoning related complaints 27 22 25Number of Public Hearing Requests 83 70 80

Commentary

2014 Accomplishments� � � �


� �

Finish the draft revised Zoning OrdinanceLook into funding sources for failing septic systems

The workload is significantly increasing and permit requests and are double the amount of new home permit requests from this time last year. Number of permits are back to 2007 numbers. Request are more complicated than in the past as we work more landowners rather than professional contractors and developers. Mandated rules for Shoreland, WCA and floodplain continue to change and increases in reporting required.

Completed the first phase of the Geologic Atlas for the CountyHeld two open houses for the Great Northern Trail route

Finished up two large lawsuits that consumed much of staff's time

Upgrade the software program to manage permits and activity in the office

Planning & Zoning, including Shoreland Mgmt, Wetland Conservation Act, Floodplain Mgmt, Building Code/Permits, SSTS Program, and Agricultural Inspections

Researched and interviewed Zoning software permit programs- narrowed down to 2

The Planning & Zoning Office oversees all ordinances regulating development and management of land parcels through the Zoningand Subdivision ordinances. We also regulated the land uses through Conditional and Interim Use Permits. Other specific programsthat we manage are State mandated programs including Shoreland Mgmt, Wetland Conservation Act, Floodplain Mgmt andAgricultural Inspections. The office also oversees the Building Code/Permits Program and the State Sewage Treatment SystemProgram. Management of the Solid Waste program is also under this department, but under a separate accounting department.

Salary & BenefitsSuppliesOperating Expenses

Capital Expenses

Page 57

Sherburne County

Department/Office: Probation DepartmentWork Unit:

Department Summary:


Salary & Benefits 1,509,146.00$ 1,603,956.00$ 1,868,072.00$ 16%Supplies 22,574.00$ 23,275.00$ 25,075.00$ 8%Professional Services 96,881.00$ 115,425.00$ 153,600.00$ 33%Other Expenditures 2,650.91$ 3,000.00$ 3,000.00$ 0%Capital 5,849.00$ 4,650.00$ 20,000.00$ 330%

TOTAL 1,637,100.91$ 1,750,306.00$ 2,069,747.00$ 387%

RevenueCharges for Service (238,934.00)$ (297,130.00)$ (314,435.00)$ 6%Intergovernmental (433,881.00)$ (463,740.00)$ (892,572.00)$ 92%TOTAL (672,815.00)$ (760,870.00)$ (1,207,007.00)$ 59%

Net 964,281 989,436 862,740 -12.80%

Employees (FTE) 20 20 July 1, 2015 - 25 25%

2013 Workload IndicatorsSupervision of 281 Juvenile offendersSupervision of 2044 Adult Offenders Completed 1265 pretrial reports Completed random drug and alcohol testing on 1218 court ordered offenders

Commentary


Implemented an on-line fee payment and program registration option for adult and juvenile offenders implemented a juvenile reentry program, and a juvenile diversion payable program Collaborated with SCSO to utilize 800MHZ radios in safety checks of Probation Officers when completing offender contacts Implemented HyLand OnBase Paperless System


Work with Minnesota Department of Corrections and local criminal justice partners to ensure a smooth and effective transition

to a CCA salary system

The mission of the Probation Department is to Enhance Public Safety and Facilitate Offender Change Through Evidence Based and Restorative Practices. The Sherburne County Probation Department provides the Sherburne County 10th Judicial District Court with probation services and evidence based programming for juvenile, adult misdemeanant and gross misdemeanant offenders. Services include, but are not limited to, ongoing supervision of juvenile and adult offenders, completion of pre-dispositional reports, reference studies, pre-sentence investigations, chemical use and domestic abuse assessments, as well as, violation and discharge reports. Additionally, the department completes bail studies on all felony level offenders and pursuant to state statute. Furthermore, the department utilizes a variety of community based resources, and provides electronic monitoring and random drug and alcohol testing. The department also provides an Intensive Supervision Program for repeat DWI offenders and a juvenile diversion program for select juvenile offenders. Effective July 1, 2015 the department will move to a Community Corrections Act (CCA) delivery system.

Continue to work with county attorney's office to implement an adult diversion program and collateral consequences PSAContinue to partner with SCSO in implementing EZ-Police Stop Notification Program

The probation department had another productive and efficient year. We continue to adhere to our mission; by focusing our energy and resources on offenders with the highest assessed risk/need, we enhance public safety and facilitate offender change through evidence based and restorative practices. Beginning on July 1, 2015 we look forward to adding local control and continuity of services by providing supervision to all offenders residing in Sherburne County.

Implemented both Driving With Care (DWC) Level 1 & 2 programsIncorporated the Domestic Violence Letality Assement in our Bail EvaluationsInstituted an in-house drug testing program for both Probation offenders and HHS clients

Monitor and expand our OnBase paperless process

Page 58

Sherburne County

Department/Office: Public WorksWork Unit:

Department Summary:


Salaries & Benefits 3,401,185.97$ 3,656,482.00$ 3,816,777.00$ 4%Operating Expenses 1,975,510.73$ 2,029,308.00$ 2,761,751.00$ 36%Capital 9,626,951.56$ 14,845,814.00$ 11,910,400.00$ -20%

TOTAL 15,003,648.26$ 20,531,604.00$ 18,488,928.00$

RevenueCharges for Service (506,499.71)$ (132,500.00)$ (170,000.00)$ 28%Intergovernmental (5,887,841.35)$ (9,984,318.00)$ (7,314,561.00)$ -27%Transfers (262,350.00)$ -$ (350,000.00)$ Other (17,993.61)$ -$ -$

TOTAL (6,674,684.67)$ (10,116,818.00)$ (7,834,561.00)$

Employees (FTE) 45.5 46 46

Commentary



Increased involvement and responsibility for parks and trails

The Public Works Department continues to maintain over 400 miles of roads, section corners, mapping services, Northstar financial administration, and several other functions. Staff works hard to provide these services in as cost effective manner as possible.

The budget for 2015 is an approximate $600,000 increase from the 2014 budget. This is due to various line item increases including salaries and benefits and operating costs. This increase will be offset by transferring $600,000 from the Enterprise Fund to pay for next year's equipment purchases. This results in a slight decrease in the levy request.

Delivering the largest road construction program to date - Approximately $16.8 MillionIncreased capital expenditures to purchase two tandems, sign truck, and other equipment

Deliver large road construction program - approximately $14.4 Million

Page 59

Sherburne County

Department/Office: County Recorder 01-102Work Unit: Michelle Ashe

Department Summary:


Salary & Benefits 513,517.61$ 520,085.00$ 545,749.00$ 5%Supplies 7,895.80 17,225.00$ 15,151.00$ -12%Professional Services 3,680.00$ 3,600.00$ 3,880.00$ 8%Capital -$ -$ -$ 0%

TOTAL 525,093.41$ 540,910.00$ 564,780.00$ 1%

RevenueCharges for Service 478,682.00$ 510,027.00$ 408,167.00$ -20%Other 41.00$ -$ -$ 0%

TOTAL 478,723.00$ 510,027.00$ 408,167.00$ -20%


Workload IndicatorsNumber of documents recorded 20815 14145 14145Number of Birth/Death copies sold 4383 4586 4586Number of passport appl. Processed 1826 2191 2191



Market customers to expand the use of eRecordingContinue to explore options for advancments in technology and customer service

The Recorders Dept. is responsible for all the real estate records for properties located in Sherburne County. Permanent records of deeds, mortgages and other various real estate records are recorded/filed in this office. All instruments are examined to ensure that they contain the required information. Another important function of the Recorders Dept. is to protect and issue certified copies of birth and death records.

Enhanced revenue through digital data salesExpanded eRecording efficeincy by accepting all document typesCompleted several more years worth of historical scanning and indexing

Implement the acceptance of credit card payments

Page 60

Sherburne County

Department/Office: Sheriff's OfficeWork Unit: Sheriff

Department Summary:


Salary & Benefits 6,790,408 6,680,887 6,977,348 4%Supplies and Materials 55,108 62,500 60,000 -4%Services and Charges 658,647 787,615 872,078 11%Capital 541,298 291,000 306,000 Other 57,725 39,000 39,000 0%

TOTAL 8,103,186 7,861,002 8,254,426 11%

RevenueCharges for Service (923,776) (857,800) (873,114) 2%Fines and Forfeitures (137,344) (43,500) (48,500) 11%Gifts and Contributions (6,500) - - Intergovernmental (658,883) (420,000) (470,000) 12%Licenses & Permits (1,300) (500) (500) Miscellaneous (46,281) (10,000) (15,000) Other (251,998) (461,000) (311,000) -33%

TOTAL (2,026,082) (1,792,800) (1,718,114) -4%

Employees (FTE) 73.5

Workload IndicatorsCalls for Service 29,559 30,982**

*thru 063014 **projected

Commentary

2014 Accomplishments 8,714 Traffic contacts (projected) 1,014 Warrants processed (projected) 1,678 Civil Process cases (projected)


The Sheriff's Department is responsible for county law enforcement. The Sheriff's Office remains unique in the American criminal justice system with an elected agency head. The Sheriff's Department has several divisions and areas of specialties. These divisions include patrol, records, civil process and investigations. The patrol division provides law enforcement for ten townships and two cities. Within the patrol division we have the Emergency Rescue Unit (ERU), Reserves, K9 Units and Crime Prevention. Civil process services consist of summons and complaints, summons and petition, motions order to show cause, subpoenas and other various papers. The Records division is responsible for filing all reports. Investigations are responsible for conducting all criminal investigations in the jurisdictions in which the Sherburne County Sheriff's Department is the primary law enforcement provider. We also have a Drug and Gang Task Force.

The Sheriff's Office is a 24 hour 7 days per week operation providing top notch services to the citizens of Sherburne County. Innovation and efficiency are priorities each year.

Continue to meet the demand placed upon the Sheriff's Office in the realm of calls for service, civil process, execution of warrants and traffic enforcement.

Page 61

Sherburne County

Department/Office: Sheriff's OfficeWork Unit: Boat & Water

Department Summary:


Salary & Benefits 111,576 105,672 109,425 4%Services and Charges 15,302 15,000 15,000 0%Professional Services 0%Capital 7,285 - 2,000 100%

TOTAL 134,162 120,672 126,425 104%

RevenueCharges for Service - - - 0%Intergovernmental (31,484) (22,100) (22,100) 0%Licenses & Permits - - - 0%Other - - - 0%

TOTAL (31,484) (22,100) (22,100) 0%

Employees (FTE) 1

Workload IndicatorsSnowmobile complaints 165 180 195Boat complaints 63 68 73ATV complaints 105 86 100

Commentary



The Boat & Water Patrol Division is responsible for law enforcement on all useable waterways and snowmobile trails within the County. The division is responsible for patrolling county lakes and snowmobile/ATV trails to insure compliance with laws, rules and regulations and ordinances concerning water safety, boat regulations, and snowmobile and ATV safety. The division is also responsible for conducting investigations of boating and snowmobile accidents. Boat and Water Dive Team will search for drown victims or missing persons on the waterways. The division will also conduct classes on water, snowmobile and ATV safety.

The boat and water patrol unit not only handles recreational equipment use on waterways and trail systems, but also ensures commercial vehicle compliance as well as accident reconstruction.

2014 saw record water levels with many lakes within the county requiring "no wake". Enforcement and education were employed to protect property owners and the boating public.

To maintain a high level of service to those who use recreational equipment within Sherburne County.

Page 62

Sherburne County

Department/Office: Sheriff's OfficeWork Unit: County Jail

Department Summary:


Salary & Benefits 4,566,682 4,646,092 4,384,394 -6%Supplies and Materials 81,739 96,000 96,000 0%Services and Charges 522,688 550,300 1,034,500 88%Capital 2,368 3,300 3,000 -9%

TOTAL 5,173,477 5,295,692 5,517,894 73%

RevenueCharges for Service (211,437) (195,500) (190,500) -3%IntergovernmentalLicenses & PermitsMiscellaneous (34,841) (8,000) (13,000) 63%

TOTAL (246,278) (203,500) (203,500) 0%

Employees (FTE) 55

Workload Indicators 2012 2013 6/30/2014

Average Day Population 421.15 467.62 541.18STS Workcrew (Adults) work hours 17,123 14,397STS Workcrew (Juveniles) work hours 3,682 3,216

Commentary



Update jail camera and recording system.Upgrade jail kitchen equipment.

The Jail facility serves as a detention center for the incarceration of persons charged with a criminal offense and is the booking facility for all the agencies within Sherburne County. The jail also consists of several units. Medical unit, Sentence to Service (STS) and Juvenile Sentence to Service (STS). The medical unit is a clinic for jail inmates with technicians who handle routine care and questions regarding minor injuries and illness. The STS program is coordinated with the county and state. The STS crewleaders supervise nonviolent offenders who go out into the community and do work for the county, state or local governments as a part of their sentence. The Juvenile STS is a county run program, in which juvenile offenders work off their community service hours.

The Jail is in operation 24 hours a day 7 days a week. The jail holds county inmates and as well inmates boarded from other agencies such as the U.S. Marshals office, the Bureau of Immigration and Customs Enforcement, MN Department of Corrections and other area counties. The jails houses various levels of offenders.

Installed additional cameras, fixed some issues with the physical plant in Special Housing. Started the ACA Accreditation process.Increased the boarder population with our Federal partners.

Receive ACA Accreditation.

Page 63

Sherburne County

Department/Office: Sheriff's OfficeWork Unit: Emergency Services

Department Summary:

Operating Expenditures 2013 2014 2015 %Actual Adopted Change

Salary & Benefits 1,142,509 1,146,079 1,249,148 9%Supplies and Materials 8,961 3,500 6,000 71%Services and Charges 395,475 348,400 378,800 9%Capital 78,520 35,000 - Other 41,582 2,322 38,322 1550%

TOTAL 1,667,047 1,535,301 1,672,270 1640%

RevenueCharges for Service (36,255) (28,875) (64,875) 125%Intergovernmental (341,661) (182,665) (193,265) 6%Miscellaneous (14,748) (12,000) (12,000) 0%Other - (35,000) - -100%

TOTAL (392,664) (258,540) (270,140) 4%

Employees (FTE) 18

Commentary


The Emergency Services division is responsible for a variety of activities associated with emergency management. The Emergency Services division directs, plans and implements civil defense efforts which ensure county residents are placed in a high degree of preparedness against catastrophe. The division ensures compliance to state and federal standards, policies and procedures relative to civil defense. Coordinates Monticello Nuclear Power Plant emergency activities with the State, Xcel Energy, Wright County and other pertinent governmental bodies. The divisions conducts emergency operations center tests/drills annually. Maintain the 9-1-1 dispatch addressing system through planning and working closely with the Sheriff's Department and phone companies.

Emergency Services has very few actually categorical or nominal figures to indicate workloads that are performed. We have benchmarks such as completing a yearly review of our Emergency Operations Plan, Radiological Emergency Preparedness Plan, Continuity of Operations Plan, and Hazard Mitigation Plan. We also execute and manage three to four grants a year totaling around $300,000. We are responsible and regularly touch all of the 800MHz radios and systems used throughout the county. In total, we program 1,100 radios a year, build up to 16 code plugs (time consuming process in which we build programming lists for the radios, similar to computer programming) and manage 3 radio tower sites. Lastly we coordinate trainings for individuals who have roles operating inside the Emergency Operations Center during an incident. On average we train approximately 35-75 individuals per year.

Page 64


Conduct a county wide Continuity of Operations (COOP) exercise that will test the newly re-written county COOP plan. The exercise will test various components of the plan including moving normal business operations to another location, staff call out lists and deploying equipment go kits.

Secure enough grant funds to bring in a Incident Command System training course for multiple individuals from around the county to further foster experience and knowledge necessary to effectively manage and deal with a major incident affecting the county.

Formalized the Sherburne County All Hazard Incident Management Team (AHIMT) and successfully completed a five day training course of which eleven individuals from various county departments and seven supporting city agencies completed. The AHIMT course is an important part of team development. This is where the members work as a team, and learn the knowledge and skills needed to perform effectively in a learning environment under stressful, dynamic conditions. Team decision-making is a critical aspect of effective AHIMTs, and this skill must be developed by the team as a whole in an exercise/activity environment so that it can be applied appropriately during an emergency. The team will support county and city agencies during major incidents that happen in or around our jurisdiction.

The county Emergency Operations Center (EOC) underwent an extensive technology upgrade. Upgrades included wireless internet capabilities to support multiple individuals and devices who would operate in the EOC during an incident. The upgrades also includes a digital display wall to serve as a central means for exhibiting pertinent incident information, monitoring camera feeds, and to push documents to for display purposes. Phones were also upgraded and added to be redundant as well as supported by county Information Services.

Secured the Central Minnesota Regional System Administrator duties. Emergency Services successfully bid and won to be the contracted System Administrator for the Central Minnesota Regional Radio Group which is made up of 21 entities. The contract award was for $36,000.

Successfully complete a FEMA evaluated exercise demonstrating the county's response to a Hostel Action Based (HAB) event at the Monticello Nuclear Generating Plant. The county must demonstrate a thorough understanding of incident management, emergency operations center management, and a comprehensive knowledge of our radiological plans and procedures to successfully pass the scheduled evaluated exercise.

Page 65

Department/Office: Administration/Veterans ServiceWork Unit: 01-125

Department Summary:


Salary & Benefits 243,691 252,753 266,944 6%Operating Expenses 36,663 42,660 47,610 12%

Veterans Memorial Project 141 0 0 - Capital Expenditures 131 11,000 11,000 0%

Equipment Grant Expenses 0 0 0 - Publication Grant Expenses 1,446 3,754 0

Transportation Grant Expenses 3,970 6,500 0 - FY 2013 CVSO Outreach Grant 2,223 0 0 -

Expenditure Total: 288,265 316,667 325,554 3%Revenues:

Donations & Contributions 0 0 0 - Charges for Services 0 0 0 -

Intergovernmental 15,000 10,254 0 - Licenses & Permits 0 0 0 -

Other 0 0 0 - Revenue Total: 15,000 10,254 - -

Net to Levy 273,265$ 306,413$ 325,554$ 6%

Employees (FTE): 3.75 3.75 3.75 0.00%

Workload Indicators 2013 2014 2015Actual Estimated Estimated

Walk-In Clients 3,395 3,627 3,511Telephone Calls - In & Out 12,527 14,532 13,530Correspondence - In & Out 11,697 11,481 11,589

New Veterans to Office 593 513 553MN DVA SSAP Applications 62 81 72

Trips to VA Health Care Centers 306 330 318# of Veterans Transported to VA HCS 475 543 509

Sherburne County

The primary function of this office is to provide benefit counseling, claims assistance, and referral with regard to state and federal benefits for veterans, their dependents and survivors. These services are available to our clientele free of charge. We also work closely with local veteran organizations, their auxiliaries, and public and private agencies and programs. We provide complete administrative services in the areas of VA disability pension, service-connected compensation, widows pension, appeals to the Board of Veterans Appeals, VA medical care, homeless veterans, nursing homes, federal & state cemeteries, veteran & dependent education benefits, VA death benefits (headstone, plot & burial benefits, insurance), MN DVA State Soldier Assistance Program (subsistence, optical, dental, special needs), discharge upgrades, obtaining military documents, records and medals, vocational rehabilitation, employment issues, VA home loans. We coordinate volunteers who assist with our transportation program in transporting veterans to medical appointments at Minneapolis and St. Cloud VAMCs and on a limited basis to the Ramsey CBOC.

Page 66

Department/Office: Administration/Veterans ServiceWork Unit: 01-125

Commentary The Veterans Service Office received a $15,000 Operational Enhancement Grant from Minnesota Department of Veterans

Affairs for FY 2014. $10,000 was allocated to our transportation program and $5,000 to veterans outreach. We anticipateanother grant will be issued in September 2014 for FY 2015 and propose allocation of $10,000 to the VeteransTransportation Program and $5,000 towards veterans outreach efforts. Total federal VA benefit expenditures for Sherburne County Veterans in 2013 was $48,335,000 which directly benefits

our veterans and positively impacts Sherburne County's economy. Total Minnesota State Soldier Assistance Program (SSAP) expenditures for 2013 was $56,519. SSAP provides direct

benefits to Sherburne County Veterans for temporary financial subsistence, dental, optical and special needs requests.

2014 Accomplishments Successfully completed Veterans Benefit Management System Training which will start the transformation to the future of

VA paperless claims process. During 1st Quarter 2014, our Transportation Program volunteer drivers transported 181 veterans a total of 11,893 accident

free miles to VA healthcare appointments at Minneapolis, St. Cloud and Ramsey VA Health Care Centers. Enhanced Veterans Outreach efforts with attendance and display booth a four area business expos and monthly ads

in three County newspapers. Attended speaking engagements at numerous community events. Assisted communities of Elk River and Becker with Yellow Ribbon activities. Continued weekly outreach in Becker and Zimmerman communities Updated/Enhanced County Veterans web page.

2015 Goals/Objectives Seamless transformation to new Veterans Service Officer and hire new Deputy Service Officer. Continue veterans outreach efforts and seek innovative ways to reach new veterans through technology. Continue to fund Sherburne County Veterans Transportation Program and operate in an accident free environment Continue to provide veterans/widows and dependents with the highest quality of service possible.

Transportation Service"I tell veterans they're lucky they live in Sherburne County. I think you people should be highly commended for givingpeople this service." Quote from Dick Boecker, Volunteer Van Driver, July 8, 2014, in reference to Sherburne County'sVeterans Van Transportation Program.

Page 67

Exhibit 3-1

Department Project 2015 2016 2017 2018 2019 Total Fund Source #1 Fund Source #2

Attorney Office Updates - Paint/Carpet 40,000$ -$ -$ -$ -$ $40,000 100% Levy (Land & Building)Software 21,840$ 22,559$ 22,949$ 24,089$ 24,923$ $116,360 100% Levy

Auditor Replace Scanner -$ -$ 14,000$ -$ -$ $14,000 50% Levy50% Record Technology

FundElection Equipment 7,000$ 7,000$ 7,000$ 7,000$ 7,000$ $35,000 100% Levy

HHS Edocs/OnBase for MNSure Program 30,000$ -$ -$ -$ -$ $30,000 50% Levy

50% Federal Administration in the Income Maintenance Area

Equipment - Headsets 18,480$ 6,160$ -$ -$ -$ $24,640 100% Levy in 2015

Information Technology Fiber between Public Works and History Center 50,000$ 1,000$ 1,000$ 1,000$ 1,000$ $54,000 100% LevyCellular repeaters 30,000$ -$ -$ -$ -$ $30,000 100% LevyMobile Device Management 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ $100,000 100% LevyNintex - Sharepoint 19,500$ 2,000$ 2,000$ 2,000$ 2,000$ $27,500 100% LevySolarWinds additional Modules 31,000$ 6,000$ 6,000$ 6,000$ 6,000$ $55,000 100% LevyVirtual Desktops 25,000$ 25,000$ 15,000$ 15,000$ 15,000$ $95,000 100% LevyGovernment Center WiFi 72,000$ 6,000$ 6,000$ 6,000$ 6,000$ $96,000 100% LevyNetwork Refresh 250,000$ -$ -$ -$ -$ $250,000 100% Levy

Planning & Zoning Permit Program 60,000$ -$ -$ -$ -$ 60,000$ 100% Recorders Land Records Fund

Maintenance Fleet Vehicle Replacements 50,000$ 50,000$ 50,000$ 50,000$ $250,000 100% Fleet Vehicle Program

Sheriff Jail Equipment Replacement 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ $250,000 100% Commissary FundsJail Computer Software 30,000$ 10,000$ 10,000$ 10,000$ 10,000$ $70,000 100% Commissary FundsJail Car Replacements 24,500$ 24,500$ 24,500$ 24,500$ 24,500$ $122,500 100% Commissary FundsJail Computer Equipment 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ $75,000 100% Commissary FundsJail Office Equipment 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ $75,000 100% Commissary FundsJail STS Equipment 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ $15,000 100% LevyJail Training Equipment 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ $50,000 100% Commissary FundsLaw Enforcement Equipment 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ $100,000 100% LevyTransport Vehicle Replacements 90,500$ 90,500$ 90,500$ 90,500$ 90,500$ $452,500 100% Commissary FundsSheriff Misc. Equipment/Small Tools 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ $25,000 100% LevySheriff Computer Software 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ $50,000 100% LevySheriff Office Equipment 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ $50,000 100 % LevySheriff Unmarked Cars 24,200$ 24,200$ 24,200$ 24,200$ 24,200$ $121,000 100% LevySheriff Computer Equipment 14,000$ 10,000$ 10,000$ 10,000$ 10,000$ $54,000 100% LevyMarked Squad Replacments 172,800$ 230,400$ 230,400$ 230,400$ 230,400$ $1,094,400 100% LevySquad Car Equipment 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ $100,000 100% LevyBoat & Water Equipment 2,000$ -$ 10,000$ 10,000$ 10,000$ $32,000 100% LevyBoat & Water Truck Replacement -$ -$ 35,000$ -$ -$ $35,000 100% LevyRange and Training Center Equipment 18,000$ 18,000$ 18,000$ 18,000$ 18,000$ $90,000 100% Federal Jail Operating BudgetReplace Duty Weapons 20,000$ -$ -$ -$ -$ $20,000 100% JIG Funds

Summary of Project Funding: Total Sources of Funds

2015-2019 CAPITAL IMPROVEMENT PROGRAMSherburne County

Page 68

Exhibit 3-1

Department Project 2015 2016 2017 2018 2019 Total Fund Source #1 Fund Source #2

Summary of Project Funding: Total Sources of Funds

2015-2019 CAPITAL IMPROVEMENT PROGRAMSherburne County

Emergency Services Equipment -$ 10,000$ 10,000$ 10,000$ 10,000$ $40,000 100% LevyComputer Software 10,000$ 10,000$ 10,000$ 10,000$ 1,000$ $41,000 100% LevyForklift 15,000$ -$ -$ -$ -$ $15,000 100% Levy

Probation Work Stations and Ultra Books 20,000$ -$ -$ -$ -$ $20,000 100% Levy

Public Works Fleet Replacement 600,000$ 600,000$ 600,000$ 600,000$ 600,000$ $3,000,000 100% LevyOffice Equipment/Furniture Replacement 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ $15,000 100% LevyOffice Equipment/Furniture Replacement 1,700$ 2,000$ 2,000$ 2,200$ 2,500$ $10,400 100% LevyOffice Equipment/Furniture Replacement 1,500$ 1,500$ 2,000$ 2,000$ 2,500$ $9,500 100% LevyReplace Shop Equipment 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ $50,000 100% LevyUpdate Software & Licenses 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ $7,500 100% LevySignal Fund 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ $150,000 100% LevySurvery Equipment 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ $75,000 100% LevyAerial Photography 20,000$ 20,000$ 20,000$ 20,000$ 20,000$ $100,000 100% Levy

Veterans Office Equipment/Furniture Replacement 3,000$ 3,000$ 3,000$ 3,000$ 3,000$ $15,000 100% LevyVet's Vehicle Program 8,000$ 8,000$ 8,000$ 8,000$ 8,000$ $40,000 100% Levy

Total: 2,017,520$ 1,425,319$ 1,469,049$ 1,421,389$ 1,414,023$ 7,747,300$

Page 69

Date Prepared: 6/24/2014

2014

CSAH 4 42 CSAH 11 to CSAH 5 Reclaim / Bit Overlay 4.00 24' 24' 1,450 1991 1958 $0 $1,475,000 $0 $0 $1,475,000

CSAH 6 50 CSAH 3 to N County Line Reclaim / Bit Overlay 2.43 24' 28' 420 1988 1988 $680,000 $0 $0 $0 $680,000

CSAH 11 35 Hwy 10 to CSAH 4 Reclaim / Bit Overlay 5.1 24' 34' 4,050 1992 1975 $0 $0 $0 $1,591,000 $750,000 $2,341,000

CSAH 15 41 Hwy 10 to 211th Ave Reconstruct. 2.52 24' 36' 4,350 1962 unknown $75,000 $1,158,500 $1,607,500 $0 $2,841,000

CSAH 16 41 Hwy 10 to CSAH 6 Reclaim / Bit Overlay 3.99 24' 30' 1,950 1993 1972 $0 $1,310,000 $0 $0 $1,310,000

CSAH 24 48 The Elk River to CSAH 11 Reclaim / Bit Overlay 1.8 24' 30' 2,150 1976 1975 $709,000 $0 $0 $0 $709,000

CR 35 46 Zebulon Street to CR 44 Reclaim / Bit Overlay 1.81 32' 28' 2,600 1987 1987 $965,000 $0 $0 $0 $965,000

CR 48 41 CSAH 6 to CSAH 11 Reclaim / Bit Overlay 6.00 24' 26' 470 1986 1981 $1,647,000 $0 $0 $47,000 $1,694,000

CR 50 46 CSAH 11 to Hwy 10 Reclaim / Bit Overlay 1.89 24' 28' 1,350 1980 1980 $650,000 $0 $0 $0 $650,000

CR 73 43 Manitou to Elk River Bridge Reclaim / Bit Overlay 2.63 24' 24'-26' 3,600 1999 1970 $966,000 $0 $0 $14,000 $980,000

CSAH 24 Bridge 71501 over Elk River Bridge replacement 30' 2,150 1962 $0 $556,000 $0 $819,000 $1,375,000

CSAH 4 HSIP CR 39 Intersection Intersection Improv. 6,500 $0 $0 $544,500 $60,500 $605,000

CSAH 3 HSIP CSAH 5 Intersection Intersection Improv. 400 $0 $0 $410,400 $45,600 $456,000

Total $5,692,000 $4,499,500 $2,562,400 $2,577,100 $750,000 $16,081,000

2015

CSAH 1 43 BNSF RR to CR 32 Reclaim / Bit Overlay 2.51 49' 49' 13,100 1997 1997 $0 $0 $0 $1,470,000 $750,000 $2,220,000

CSAH 3 Hwy 10 to CSAH 5 Culvert Replacement $0 $336,000 $0 $0 $0 $336,000

CSAH 7 35 40th Ave to CSAH 3 Reclaim / Bit Overlay 1.9 24' 28'-44' 560 1995 1975 $0 $0 $895,000 $895,000

CSAH 14 53 TH 25 to CSAH 43 Reclaim / Bit Overlay 3.05 36' 32' 3,050 1995 1979 $1,400,000 $0 $0 $0 $1,400,000

CSAH 14 53 CSAH 43 to E CSAH 30 Reclaim / Bit Overlay 3.12 28' 30' 3,050 1988 1966 $1,338,000 $0 $0 $0 $1,338,000

CSAH 15 54 211th Ave to 233rd Ave Reconstruct. 3.03 24' 36' 3,550 unknown 1963 $0 $3,378,000 $0 $0 $3,378,000

CSAH 16 33 CSAH 8 to Hwy 10 Reclaim / Bit Overlay 3.52 24 26' 620 1995 unknown $1,028,000 $0 $0 $1,028,000

CR 33 53 CR 32 to CSAH 1 Reclaim / Bit Overlay 1.36 24' 28' 990 unknown unknown $508,000 $0 $0 $0 $508,000

CR 65 41 Hwy 10 to CSAH 3 Reclaim / Bit Overlay 1.1 24' 26' 410 1995 1975 $312,000 $0 $0 $0 $312,000

CR 61 39 Hwy 10 to CSAH 20 Reclaim / Bit Overlay 2.68 24' 26' 180 1995 1977 $798,000 $0 $0 $0 $798,000

HSIP Various County Roads 8" Rumble Strip $0 $0 $90,000 $10,000 $100,000

CR 42 HSIP S Jct CSAH 1 to CSAH 9 2' Shoulder Paving 2.32 24' 28' 800 1998 1998 $0 $0 $84,600 $9,400 $94,000

CR 83 HSIP CR 43 to CSAH 15 2' Shoulder Paving 2.32 24' 28' 710 1995 1975 $0 $0 $85,500 $9,500 $95,000

CR 93 HSIP CSAH 4 to CSAH 16 2' Shoulder Paving 2.26 24' 28' 900 1995 1975 $0 $0 $81,900 $9,100 $91,000

CR 51 HSIP CSAH 11 to CSAH 4 Overlay / 2' Shoulder Paving 2.69 24' 28' 550 unknown unknown $0 $0 $105,300 $743,700 $849,000

CSAH 10 HSIP CSAH 5 to CSAH 15 Overlay / 2' Shoulder Paving 2.42 24' 28' 1,100 1992 1992 $714,000 $0 $95,400 $10,600 $820,000

CSAH 9 PLHD Sherburne NWR Rigth Turn & Bypass Lane 0.2 790 1992 1992 $0 $0 $100,000 $0 $100,000

Total $6,098,000 $3,714,000 $642,700 $3,157,300 $750,000 $14,362,000

2016

CSAH 4 57 Hwy 169 to E Co. Line Reclaim / Bit Overlay 3.57 40' 34' 7,900 1995 69,'80 $0 $1,182,000 $1,000,000 $685,000 $2,867,000

CSAH 5 Plymouth Ave to Park Ave W Reconditioning 0.7 44' 38' 8,300 1999 1979 $1,000,000 $0 $0 $0 $1,000,000

CSAH 6 41 Hwy 10 to CSAH 16 Reclaim / Bit Overlay 3.5 36' 32' 1,950 1996 1982 $1,343,000 $0 $0 $0 $1,343,000

CSAH 8 37 CSAH 16 to TH 24 Reconditioning 2.15 24' 34' 2,050 1991 1975 $2,217,000 $0 $0 $0 $2,217,000

CSAH 11 35 CSAH 24 to 800' N CSAH 4 Reclaim / Bit Overlay 6.97 36' 32' 3,650 1992 1975 $640,000 $0 $0 $1,732,000 $2,372,000

CSAH 19 54 245th Ave to CSAH 4 Reconstruction 2 28' 36' 1,750 1988 unknown $0 $1,646,000 $0 $0 $1,646,000

CR 66 48 Hwy 10 to Hwy 10 Mill / Bit Overlay 2.00 22' 26' 80 1997 unknown $671,000 $0 $0 $0 $671,000

CR 72 48 CR 35 to CR 32 Reclaim / Bit Overlay 1.5 24' 24' 230 1976 1975 $593,000 $0 $0 $593,000

CR 53 Bridge 6411 over Elk River Bridge replacement 27' 42' 490 1941 $535,000 $0 $0 $793,000 $1,328,000

HSIP Various County Roads 8" Rumble Strip $2,650 $0 $23,850 $0 $26,500

Total $7,001,650 $2,828,000 $1,023,850 $3,210,000 $0 $14,063,500

2017

CSAH 1 43 Hwy 10 to BNSF RR Reclaim / Bit Overlay 0.14 52' 52' 13,100 1991 1991 $294,000 $0 $0 $0 $294,000

CSAH 3 44 Hwy 10 to CSAH 20 Reclaim / Bit Overlay 4.24 24' 30' 1,450 1989 1989 $0 $1,647,000 $0 $0 $1,647,000

CSAH 3 55 CSAH 23 to CSAH 11 Reclaim / Bit Overlay 1.64 24' 30' 700 1988 1988 $0 $618,000 $0 $0 $618,000

CSAH 3 60 CSAH 11 to CSAH 5 Reclaim / Bit Overlay 4.44 24' 30' 400 unknown 1968 $0 $1,649,000 $0 $0 $1,649,000

CSAH 11 50 CSAH 4 to CSAH 16 Reclaim / Bit Overlay 4 24' 30' 1,300 1985 1984 $1,474,000 $0 $0 $0 $1,474,000

CSAH 24 50 CSAH 23 to the Elk River Br. Reclaim / Bit Overlay 0.85 24'-40' 30'-40' 2,150 1999 1964 $431,000 $0 $0 $0 $431,000

CR 42 51 CSAH 1 to CR 45 Reclaim / Bit Overlay 2.17 24' 24' 1,900 1994 1976 $859,000 $0 $0 $0 $859,000

CR 45 56 CSAH 9 to Rum River Dr Reconditioning 3.46 24' 24' 2,250 1995 1978 $3,896,000 $0 $0 $0 $3,896,000

$6,954,000 $3,914,000 $0 $0 $0 $10,868,0002018

CSAH 3 48 CSAH 5 to CSAH 1 Reclaim / Bit Overlay 5.95 24' 28' 1,100 1990 1990 $1,930,000 $0 $0 $0 $1,930,000

CSAH 8 64 TH 24 to Hwy 10 Reclaim / Bit Overlay 7.17 36' 32' 2,200 2000 1983 $2,902,000 $0 $0 $0 $2,902,000

CSAH 11 57 CSAH 16 to No Co Line Reclaim / Bit Overlay 5 24' 30' 1,300 1992 1976 $0 $2,053,000 $0 $0 $2,053,000

CR 39 60 CSAH 4 to 269th Ave Reclaim / Bit Overlay 1 24' 26' 1,150 1995 1974 $392,000 $0 $0 $0 $392,000

CR 55 50 HWY 24 to HWY 10 Reclaim / Bit Overlay 1.54 24' 26' 275 1991 1991 $473,000 $0 $0 $0 $473,000

CR 56 41 Hwy 10 to CR 53 to CR 54 Reclaim / Bit Overlay 2.63 24' 26' 125 1986 1986 $824,000 $0 $0 $0 $824,000

CR 58 47 CSAH 8 to Church Street Reclaim / Bit Overlay 2.17 24' 28' 225 1988 1976 $663,000 $0 $0 $0 $663,000

CSAH 3 Bridge 71503 over Elk River Bridge Replacement 30' 44' 1,500 1966 $0 $914,000 $0 $717,000 $1,631,000

$7,184,000 $2,053,000 $0 $0 $0 $9,237,0002019

CSAH 2 63 Hwy 169 to CSAH 29 Reclaim / Bit Overlay 1.5 24' 36' 3,200 2000 unknown $830,000 $0 $0 $0 $830,000CSAH 9 63 CSAH 5 to CSAH 1 Reclaim / Bit Overlay 5.1 32' 26' 1,150 1997 97/81 $1,637,000 $0 $0 $0 $1,637,000CSAH 19 57 Hwy 169 to 104th St Reclaim / Bit Overlay 1.7 40' 34' 2,200 1995 1995 $880,000 $0 $0 $0 $880,000CSAH 22 67 CSAH 3 to N County Line Reclaim / Bit Overlay 1.18 32' 30' 220 1999 1977 $490,000 $0 $0 $0 $490,000CR 35 56 CSAH 15 to CR 72 Reclaim / Bit Overlay 2.8 24' 26' 1,100 1986 1986 $1,089,000 $0 $0 $0 $1,089,000CR 38 59 Hwy 169 to CSAH 19 Reclaim / Bit Overlay 2 24' 26' 670 unknown unknown $695,000 $0 $0 $0 $695,000CR 75 58 CSAH 5 to CSAH 4 Reclaim / Bit Overlay 4.01 32' 30' 1,300 1998 1998 $1,434,000 $0 $0 $0 $1,434,000

$7,055,000 $0 $0 $0 $0 $7,055,000

OtherCSAH 6 73 CSAH 16 to CSAH 3 Reclaim / Bit Overlay 3.1 24' 34' 1,300 1989 1989 $1,446,000 $0 $0 $0 $1,446,000CSAH 16 63 CSAH 11 to CR 93 Reclaim / Bit Overlay 3.5 32' 28' 680 1975 Unknown $763,000 $0 $0 $0 $763,000CSAH 33 51 Hwy 169 to CSAH 13 Reconstruction 2.6 24' 36' 2,150 1979 1979 $0 $3,353,000 $0 $0 $3,353,000CR 42 60 CSAH 9 to CSAH 1 (north) Reclaim / Bit Overlay 3 24' 26' 180 1990 1990 $1,069,000 $0 $0 $0 $1,069,000CR 63 46 CSAH 8 to Park/Ride Reclaim / Bit Overlay 0.41 24' 24' 1,000 2006 unknown $306,000 $0 $0 $0 $306,000CR 79 52 CSAH 15 to CR 32 Reclaim / Bit Overlay 3.8 24' 26' 375 unknown 1990 $1,305,000 $0 $0 $0 $1,305,000CR 87 63 Elk Lake Road to CR 45 Reclaim / Bit Overlay 1.6 24' 24' 195 unknown 1989 $516,000 $0 $0 $0 $516,000

$5,405,000 $3,353,000 $0 $0 $0 $8,758,000

Wheelage Tax Funds

Construction Cost

Last Yr Surface Yr. Grd County Funds State Aid

Funds Federal Funds Other Funds

2014-2019 Construction Program

Route Rating From/To Type Length (miles)

Existing Bituminous

Width

Proposed Bituminous

Width

2010 ADT

H:\Highways\Budget\Capital Improvement Program\Yr 2014 for 2015 Budgeting\2014-2019 Const ProgramPage 70

2015 Capital Improvement Request FormOffice updates

Attorney

submitted by Lori Collins on Jun 19, 2014 and approved by Daniel Weber on Mar 11, 2015

Request ID: 2015-ATY-0243Description: Install new carpet and repaper/paint walls in County Attorney's Office areaStrategic Goal: 5: Foster Organizational ExcellencePurpose/Justification: These areas of improvement have not been done since the late 1990'sRequest Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Office updates* $40,000 $0 $0 $0 $0 $40,00001-091-000-0000-6660*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $40,000 $0 $0 $0 $0 $40,000Net to Levy $40,000 $0 $0 $0 $0 $40,000

Page 71

2015 Capital Improvement Request FormSoftware

Attorney

submitted by Lori Collins on Jun 19, 2014 and approved by Christina Kent on Mar 12, 2015

Request ID: 2015-ATY-0245Description: Software programs utilized by County Attorney's Office - MCAPS and WestLawNextStrategic Goal: 5: Foster Organizational ExcellencePurpose/Justification: Office efficiencyRequest Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Software programs fees* $21,840 $22,559 $22,949 $24,089 $24,923 $116,36001-091-000-0000-6603*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $21,840 $22,559 $22,949 $24,089 $24,923 $116,360Net to Levy $21,840 $22,559 $22,949 $24,089 $24,923 $116,360

Page 72

2015 Capital Improvement Request Form2015 Budget Election Dept. 065

Auditor/Treasurer

submitted by Heather Lemieux on Jul 29, 2014 and approved by Daniel Weber on Mar 10, 2015

Request ID: 2015-AUD-0321Description: Plan on carrying over balance at end of year 2014 in elections to even out the nonelection year budgets. Utlizing the copiers/scanner for printing roasters.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: On going maintenance and replacement of existing equipment as it wearsout.Started budgeting in 2011 for 2 Auto Mark's and 2 M-100's determined that County will need atleast 2 more ballot counting machines to handle the Absentee Ballot processing on Election night.(In 2014, I plan on borrowing 2 machines for St. Cloud). Have not factored in electronic poll booksyet for 35 precinct's.Request Priority: B: Medium

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Equipment Fund forreplacement electionequipment*

$7,000 $7,000 $7,000 $7,000 $7,000 $35,000

01-065-000-0000-6600Miscellanous ElectionEquipment*

$0 $500 $0 $500 $500 $1,500

01-065-000-0000-6600*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $7,000 $7,500 $7,000 $7,500 $7,500 $36,500Net to Levy $7,000 $7,500 $7,000 $7,500 $7,500 $36,500

Page 73

2015 Capital Improvement Request FormHeadsets

HHS

submitted by Cindy Bayles on Jul 25, 2014 and approved by Daniel Weber on Feb 26, 2015

Request ID: 2015-HHS-0310Description: Plantronics Wireless Headsets at $308 each.Strategic Goal: 5: Foster Organizational ExcellencePurpose/Justification: Currently income maintenance staff and child support staff have headsets.There is a need for headsets throughout the agency for better efficiencies and for ergonomics.Requesting 60 headsets.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Equipment* $18,480 $0 $0 $0 $0 $18,48011-430-000-0000-6600Equipment* $0 $6,160 $0 $0 $0 $6,16011-420-000-0000-6600*Non-Levy Revenue $0 $1,170 $0 $0 $0 $1,170Total Cost $18,480 $6,160 $0 $0 $0 $24,640Net to Levy $18,480 $4,990 $0 $0 $0 $23,470

Page 74

2015 Capital Improvement Request FormEDocs/On Base for MNSure Program

HHS

submitted by Cindy Bayles on Jul 25, 2014 and approved by Daniel Weber on Feb 26, 2015

Request ID: 2015-HHS-0320Description: Income Maintenance staff currently use EDocs and OnBase for case file management.The product to take care of the MNSure cases is in development with an approximate cost of$30,000.Strategic Goal: 5: Foster Organizational ExcellencePurpose/Justification: This software is neededed to continue with the efficiencies for the incomemaintance staff in case file management. Request Priority will be high once application is availableand tested.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Software* $30,000 $0 $0 $0 $0 $30,00011-420-000-0000-6663*Non-Levy Revenue $15,000 $0 $0 $0 $0 $15,000Total Cost $30,000 $0 $0 $0 $0 $30,000Net to Levy $15,000 $0 $0 $0 $0 $15,000

*Non-levy Funding Explanation/s

Software$15,000: Federal Administration in the Income Maintenance area

Page 75

2015 Capital Improvement Request FormFiber Historical Society to PublicWorks

Information Technology

submitted by Brian Kamman on Jun 27, 2014 and approved by Daniel Weber on Mar 10, 2015

Request ID: 2015-ITS-0298Description: Becker Historical society runs their own DSL line. It'd provide improvedcommunications and expanded County and public usefulness if the larger capacity fiber circuit wasavailable.Strategic Goal: 3: Enhance and Expand Partnerships whilst creating an informed publicPurpose/Justification: Connecting the Becker Public Works to the Historical Society willinterconnect Sherburne County owned facilities by fiber and improve current and futurecommunications.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Fiber between Public Worksand History Center*

$50,000 $1,000 $1,000 $1,000 $1,000 $54,000


Page 76

2015 Capital Improvement Request FormWiFi Gov Center


submitted by Brian Kamman on Jun 27, 2014 and approved by Christina Kent on Mar 12, 2015

Request ID: 2015-ITS-0297Description: The Wifi network within the Gov. Center was installed for use within the hallways andpublic conference rooms. Various Departments have wanted to extend WiFi within their departmentsas well to provide a more flexible work environment.Strategic Goal: 5: Foster Organizational ExcellencePurpose/Justification: Improving working by creating flexibility and usability of WiFi in all areas.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Gov Ctr Wifi* $72,000 $6,000 $6,000 $6,000 $6,000 $96,00001-076-000-0000-6623*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $72,000 $6,000 $6,000 $6,000 $6,000 $96,000Net to Levy $72,000 $6,000 $6,000 $6,000 $6,000 $96,000

Page 77

2015 Capital Improvement Request FormCellular Repeaters



Request ID: 2015-ITS-0296Description: The Sherburne County Gov. Center blocks Cellular phone communications. This projectwould have a 3rd party vendor installing Cellular repeaters and boosters around the campus toensure people can make cellphone calls.Strategic Goal: 3: Enhance and Expand Partnerships whilst creating an informed publicPurpose/Justification: Improve communications for the County and public by making cell phonesuseable.Request Priority: B: Medium

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Cell Repeaters* $30,000 $0 $0 $0 $0 $30,00001-076-000-0000-6623*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $30,000 $0 $0 $0 $0 $30,000Net to Levy $30,000 $0 $0 $0 $0 $30,000

Page 78

2015 Capital Improvement Request FormSolarWinds additional modules



Request ID: 2015-ITS-0299Description: IT uses SolarWinds for our network monitoring purposes. We can get various detailsand want to expand it's usefulness by detailing more items within the Enterprise.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Expanding SolarWinds will enable the IT team to respond sooner withimproved information during a crisis, along with enabling us to better plan for network and serverimprovements into the future.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Solar Winds Improvments* $31,000 $6,000 $6,000 $6,000 $6,000 $55,00001-076-000-0000-6301*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $31,000 $6,000 $6,000 $6,000 $6,000 $55,000Net to Levy $31,000 $6,000 $6,000 $6,000 $6,000 $55,000

Page 79

2015 Capital Improvement Request FormVirtual Desktops



Request ID: 2015-ITS-0288Description: Implement a Virtual Desktop test groupStrategic Goal: 5: Foster Organizational ExcellencePurpose/Justification: To help reduce the need for physical desktop replacements IT will begin toassess and introduce the use of Virtual Desktops within the enterprise.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Virtual Desktops* $25,000 $25,000 $15,000 $15,000 $15,000 $95,00001-076-000-0000-6663*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $25,000 $25,000 $15,000 $15,000 $15,000 $95,000Net to Levy $25,000 $25,000 $15,000 $15,000 $15,000 $95,000

Page 80

2015 Capital Improvement Request FormNintex Standard to Enterprise



Request ID: 2015-ITS-0302Description: Nintex is the tool that we use to help SharePoint Automate workflow. The standardversion does tasks within SharePoint. Adding the Enterprise version will all IT to automate varioustasks within the Active Directory Environment.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Reduction of repetitive standardized tasks such as creating and removingusers - folder permissions, mail, etc. Labor in the team will be reused for creative problem solvingand new project foci.Request Priority: C: Low

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Nintex Standard toEnterprise *

$19,500 $2,000 $2,000 $2,000 $2,000 $27,500


Page 81

2015 Capital Improvement Request FormMobile Device Management



Request ID: 2015-ITS-0300Description: With the advent of the EliteBooks and the changing needs of the County, SherburneCounty has experienced a much larger number of portable systems.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: MDM will allow IT to better secure, track, monitor, support, and manage theever increasing mobile device and their more complex network requirements.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

MDM* $20,000 $20,000 $20,000 $25,000 $25,000 $110,00001-076-000-0000-6302*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $20,000 $20,000 $20,000 $25,000 $25,000 $110,000Net to Levy $20,000 $20,000 $20,000 $25,000 $25,000 $110,000

Page 82

2015 Capital Improvement Request FormNext Gen Networking Core



Request ID: 2015-ITS-0301Description: Sherburne County's core network infrastructure is 8+ years old. The primary backboneis in the need of an overhaul. This project would have us removing the core of the network andreplacing with the latest technologies and redundancies.Strategic Goal: 5: Foster Organizational ExcellencePurpose/Justification: The core of the network is in need of an overhaul. Doing so prior to failureswill ensure a smooth working transition for all Departments and Employees in the coming years.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Network Refresh* $250,000 $0 $0 $0 $0 $250,00001-076-000-0000-6301*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $250,000 $0 $0 $0 $0 $250,000Net to Levy $250,000 $0 $0 $0 $0 $250,000

Page 83

2015 Capital Improvement Request FormFleet Vehicles

Maintenance

submitted by on Jun 18, 2014 and approved by Daniel Weber on Mar 10, 2015

Request ID: 2015-MNT-0241Description: Replacing 2 fleet vehicles with high mileage.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Replacement of one 2005 Malibu and one 2008 Impala with mileage over105,000 as of June 2014.Request Priority: B: Medium

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Two Fleet Vehicles $50,000 $50,000 $50,000 $50,000 $50,000 $250,00001-111-111-0000-6660*Non-Levy Revenue $50,000 $50,000 $50,000 $50,000 $50,000 $250,000Total Cost $50,000 $50,000 $50,000 $50,000 $50,000 $250,000Net to Levy $0 $0 $0 $0 $0 $0


Two Fleet Vehicles$250,000: Revenue from the Fleet Vehicle Program.

Page 84

2015 Capital Improvement Request FormPermit Program

Planning & Zoning

submitted by Kelly Mittelstaedt on Jun 24, 2014 and approved by Daniel Weber on Mar 11, 2015

Request ID: 2015-ZON-0263Description: Program to maintain all land records in the Planning & Zoning Office to efficiently trackall permits, violations, CUP's, Variances, Etc. It will also be integrated with GIS and other countyprograms.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: To make the office more efficient and be able to accomadate the public withon-line permits and payment on-line.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Software Over $25,000 $60,000 $0 $0 $0 $0 $60,00001-107-000-0000-6663*Non-Levy Revenue $60,000 $0 $0 $0 $0 $60,000Total Cost $60,000 $0 $0 $0 $0 $60,000Net to Levy $0 $0 $0 $0 $0 $0


Software Over $25,000$60,000: Recorders Land Records Fund

Page 85

2015 Capital Improvement Request FormStaff Cubicles/Work Stations

Probation

submitted by Jennifer Zuchowski on Jul 28, 2014 and approved by Christina Kent on Mar 12, 2015

Request ID: 2015-PRB-0323Description: In moving to CCA we request approval for four (4) cubicle workstations to be built atthe Becker Public Works office as well as the purchase of six (6) Ultra-Books for field officers anddrug testing technicans.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: In an effort to improve service and efficiency we will be taking on 5 new staffmembers.Request Priority: B: Medium

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Work Stations and UltraBooks*

$20,000 $0 $0 $0 $0 $20,000

01-260-000-0000-6600*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $20,000 $0 $0 $0 $0 $20,000Net to Levy $20,000 $0 $0 $0 $0 $20,000

Page 86

2015 Capital Improvement Request FormSignal Fund

Public Works

submitted by John Menter on Jun 23, 2014 and approved by Christina Kent on Mar 12, 2015

Request ID: 2015-PBW-0230Description: Set aside $30,000 for future signal fundStrategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Public Works has been putting $30,000 per year for the past several years tobe able to fund a new future signal or a signal replacementRequest Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Signal Fund* $30,000 $30,000 $30,000 $30,000 $30,000 $150,00003-316-315-0000-6660*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $30,000 $30,000 $30,000 $30,000 $30,000 $150,000Net to Levy $30,000 $30,000 $30,000 $30,000 $30,000 $150,000

Page 87

2015 Capital Improvement Request FormReplace Shop Equipment

Public Works

submitted by John Menter on Jun 23, 2014 and approved by Daniel Weber on Mar 11, 2015

Request ID: 2015-PBW-0235Description: Replace shop equipment as neededStrategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Replace shop equipment as neededRequest Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Replace Shop Equipment * $10,000 $10,000 $10,000 $10,000 $10,000 $50,00003-316-000-0000-6600*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $10,000 $10,000 $10,000 $10,000 $10,000 $50,000Net to Levy $10,000 $10,000 $10,000 $10,000 $10,000 $50,000

Page 88

2015 Capital Improvement Request FormFleet Replacement

Public Works

submitted by John Menter on Jun 23, 2014 and approved by Daniel Weber on Feb 26, 2015

Request ID: 2015-PBW-0183Description: Replace aging vehicles and equipment as needed. Expect to replace two tandems,bucket truck, engineering and maintenance pickups.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: County trucks are getting old and obsolete. Parts for these trucks are harderand harder to come by because the current trucks are no longer being manufactured by the samecompany.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Fleet Replacement* $600,000 $600,000 $600,000 $600,000 $600,000 $3,000,00003-316-316-0000-6660*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $600,000 $600,000 $600,000 $600,000 $600,000 $3,000,000Net to Levy $600,000 $600,000 $600,000 $600,000 $600,000 $3,000,000

Page 89

2015 Capital Improvement Request FormAerial Photography Fund

Public Works


Request ID: 2015-PBW-0239Description: Set aside $20,000 per year for future aerial photographyStrategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Set aside $20,000 per year for future aerial photography, rather than onelarge purchase in a specific yearRequest Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Aerial Photography Fund* $20,000 $20,000 $20,000 $20,000 $20,000 $100,00003-316-322-0000-6660*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $20,000 $20,000 $20,000 $20,000 $20,000 $100,000Net to Levy $20,000 $20,000 $20,000 $20,000 $20,000 $100,000

Page 90

2015 Capital Improvement Request FormFuture Survey Equipment Fund

Public Works


Request ID: 2015-PBW-0231Description: Set aside $15,000 per year for the future purchase of survey equipmentStrategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Survey equipment needs to be replaced/updated approximately every fiveyears. Annual funds set aside will avoid a large one time expenditureRequest Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Future Survey EquipmentFund*

$15,000 $15,000 $15,000 $15,000 $15,000 $75,000


Page 91

2015 Capital Improvement Request FormBoat & Water Equipment

Sheriff

submitted by Michele Mareck on Jun 27, 2014 and approved by Daniel Weber on Mar 10, 2015

Request ID: 2015-SHF-0277Description: Capital needs for the Sheriff's Office Boat and Water Division. This includesreplacement of buoys, life vests and other items utilized by the Boat & Water Division.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: Provides water safety to our community.Request Priority: B: Medium

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Boat and Water Equipment* $2,000 $0 $10,000 $10,000 $10,000 $32,00001-210-000-0000-6600*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $2,000 $0 $10,000 $10,000 $10,000 $32,000Net to Levy $2,000 $0 $10,000 $10,000 $10,000 $32,000

Page 92

2015 Capital Improvement Request FormBoat and Water Replacement Truck

Sheriff


Request ID: 2015-SHF-0278Description: Replace truck being used for Boat and Water.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: The Boat and Water truck is used to tow boats, snowmobiles and ATVS forvarious patrol shifts.Request Priority: B: Medium

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Replace Boat and WaterTruck*

$0 $35,000 $0 $0 $0 $35,000

01-210-000-0000-6660*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $0 $35,000 $0 $0 $0 $35,000Net to Levy $0 $35,000 $0 $0 $0 $35,000

Page 93

2015 Capital Improvement Request FormSheriff Computer Equipment

Sheriff

submitted by Michele Mareck on Jun 27, 2014 and approved by Christina Kent on Mar 12, 2015

Request ID: 2015-SHF-0268Description: Replace computer equipment such as monitors, printers and other computer relateditems. This includes computer equipment used by the computer forensic investigator and the crimeanalyst.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Computer items are replaced based on need. This includes computerequipment for the computer forensic investigator.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Computer Equipment* $14,000 $10,000 $10,000 $10,000 $10,000 $54,00001-201-000-0000-6600*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $14,000 $10,000 $10,000 $10,000 $10,000 $54,000Net to Levy $14,000 $10,000 $10,000 $10,000 $10,000 $54,000

Page 94

2015 Capital Improvement Request FormSheriff - Computer Software

Sheriff


Request ID: 2015-SHF-0269Description: Software is continually changing and technology provides for additional software.Technology changes rapidly especially in the computer forensics area. We use various software totrack and monitor crimes within the county. This allows us to determine if there are any trends orcommon occurences.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Computer software can be very critical in certain areas of law enforcementand therefore can provide a better service to the public.Request Priority: B: Medium

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Computer Software* $10,000 $10,000 $10,000 $10,000 $10,000 $50,00001-201-000-0000-6603*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $10,000 $10,000 $10,000 $10,000 $10,000 $50,000Net to Levy $10,000 $10,000 $10,000 $10,000 $10,000 $50,000

Page 95

2015 Capital Improvement Request FormSheriff - Duty Weapon Replacements

Sheriff


Request ID: 2015-SHF-0276Description: Replace Duty Weapons.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: Enhanced safetyRequest Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Replace Duty Weapons $20,000 $0 $0 $0 $0 $20,00001-201-000-0000-6660*Non-Levy Revenue $20,000 $0 $0 $0 $0 $20,000Total Cost $20,000 $0 $0 $0 $0 $20,000Net to Levy $0 $0 $0 $0 $0 $0


Replace Duty Weapons$20,000: Funds from JIG to be used.

Page 96

2015 Capital Improvement Request FormEmergency Services Miscellaneous Equipment

Sheriff


Request ID: 2015-SHF-0279Description: Miscellaneous eqiupment for Emergency Services. This includes our Dispatch Center.Items purchased from this line item would be chairs, fax machines and other items that have a usefulof 2 years or longer.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Equipment is used daily and they have a limited life span.Request Priority: B: Medium

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Emergency ServiceMiscellaneous Equipment*

$0 $10,000 $10,000 $10,000 $10,000 $40,000

01-281-000-0000-6600*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $0 $10,000 $10,000 $10,000 $10,000 $40,000Net to Levy $0 $10,000 $10,000 $10,000 $10,000 $40,000

Page 97

2015 Capital Improvement Request FormFork Lift

Sheriff


Request ID: 2015-SHF-0270Description: The Sheriff's Office receives several deliveries. These deliveries can be very large andheavy.Strategic Goal: 5: Foster Organizational ExcellencePurpose/Justification: Using a fork lift to unload deliveries promotes enhanced safety to staff.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Fork Lift* $15,000 $0 $0 $0 $0 $15,00001-201-000-0000-6660*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $15,000 $0 $0 $0 $0 $15,000Net to Levy $15,000 $0 $0 $0 $0 $15,000

Page 98

2015 Capital Improvement Request FormJail Car replacements

Sheriff


Request ID: 2015-SHF-0283Description: Jail Cars are replaced based on a rotation schedule. Mileage and age of vehicle are usedwhen determining when to replace vehicles.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: When vehicles are used past their useful life they become expensive tomaintain, therefore we need to replace vehicles.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Jail Car Replacements $24,500 $24,500 $24,500 $24,500 $24,500 $122,50022-255-000-0000-6660*Non-Levy Revenue $24,500 $24,500 $24,500 $24,500 $24,500 $122,500Total Cost $24,500 $24,500 $24,500 $24,500 $24,500 $122,500Net to Levy $0 $0 $0 $0 $0 $0


Jail Car Replacements$122,500: Commissary fund will be used.

Page 99

2015 Capital Improvement Request FormJail Computer Equipment

Sheriff


Request ID: 2015-SHF-0293Description: Replace computer equipment such as monitors, printers and other computer relateditems. This is also used to purchase new computer equipment if there is a neccesity.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Computer items are replaced based on need. New computer items arepurchased after a cost benefit analysis is done.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Jail Computer Equipment $15,000 $15,000 $15,000 $15,000 $15,000 $75,00022-255-000-0000-6600*Non-Levy Revenue $15,000 $15,000 $15,000 $15,000 $15,000 $75,000Total Cost $15,000 $15,000 $15,000 $15,000 $15,000 $75,000Net to Levy $0 $0 $0 $0 $0 $0


Jail Computer Equipment$75,000: Jail Commissary funds will be used.

Page 100

2015 Capital Improvement Request FormJail Computer Software

Sheriff


Request ID: 2015-SHF-0291Description: Jail has several interfaces from the main Jail Management Software to various othersoftware programs and must extract information for the State. Technology is continually changingand providing for additional software needs. The Jail currently is looking into classification softwareto enhance the process of classifing inmates.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: Software used in the Jail provided for enhanced communication and safetywithin the facility.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Jail Computer Software $30,000 $10,000 $10,000 $10,000 $10,000 $70,00022-255-000-0000-6603*Non-Levy Revenue $30,000 $10,000 $10,000 $10,000 $10,000 $70,000Total Cost $30,000 $10,000 $10,000 $10,000 $10,000 $70,000Net to Levy $0 $0 $0 $0 $0 $0


Jail Computer Software$70,000: Jail Commissary funds will be used.

Page 101

2015 Capital Improvement Request FormJail Equipment Replacement

Sheriff


Request ID: 2015-SHF-0289Description: These funds are used to replace laundry, cleaning and kitchen equipment. These fundsare also used to replace televisions, dvd players and other types of equipment used within the Jail.Items are replaced when necessary.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: Replacing equipment promotes the safety and security of the Jail.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Jail Equipment Replacement $50,000 $50,000 $50,000 $50,000 $50,000 $250,00022-255-000-0000-6600*Non-Levy Revenue $50,000 $50,000 $50,000 $50,000 $50,000 $250,000Total Cost $50,000 $50,000 $50,000 $50,000 $50,000 $250,000Net to Levy $0 $0 $0 $0 $0 $0


Jail Equipment Replacement$250,000: Jail Commissary fund will be used.

Page 102

2015 Capital Improvement Request FormJail Office Equipment

Sheriff


Request ID: 2015-SHF-0292Description: This would include chairs, fax machines and all other items that have a useful life ofmore than two years.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Office equipment is replaced when needed. The Jail is a 24/7 operation andequipment is used continually.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Jail Office Equipment $15,000 $15,000 $15,000 $15,000 $15,000 $75,00022-255-000-0000-6600*Non-Levy Revenue $15,000 $15,000 $15,000 $15,000 $15,000 $75,000Total Cost $15,000 $15,000 $15,000 $15,000 $15,000 $75,000Net to Levy $0 $0 $0 $0 $0 $0


Jail Office Equipment$75,000: Jail commissary funds will be used.

Page 103

2015 Capital Improvement Request FormJail Training Equipment

Sheriff


Request ID: 2015-SHF-0290Description: The Jail must provide training to staff. We do some in-house training, however we needtraining equipment to provide the training.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: To maintain the safety and security of the Jail; staff are required to have aminimum number of training hours.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Training Equipment $10,000 $10,000 $10,000 $10,000 $10,000 $50,00022-255-000-0000-6600*Non-Levy Revenue $10,000 $10,000 $10,000 $10,000 $10,000 $50,000Total Cost $10,000 $10,000 $10,000 $10,000 $10,000 $50,000Net to Levy $0 $0 $0 $0 $0 $0


Training Equipment$50,000: Jail Commissary funds are used.

Page 104

2015 Capital Improvement Request FormJail Transport Vehicles

Sheriff


Request ID: 2015-SHF-0281Description: Transport vans and cars are replaced based on a rotation schedule and mileage ofvehicle. Each year the vehicles are assessed to determine the need for replacement.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: Provide inmates safe transportation to and from various locations.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Transport Vehiclereplacements

$90,500 $90,500 $90,500 $90,500 $90,500 $452,500

22-255-000-0000-6660*Non-Levy Revenue $90,500 $90,500 $90,500 $90,500 $90,500 $452,500Total Cost $90,500 $90,500 $90,500 $90,500 $90,500 $452,500Net to Levy $0 $0 $0 $0 $0 $0


Transport Vehicle replacements$452,500: Commissary funds are used for these purchases.

Page 105

2015 Capital Improvement Request FormSheriff - Law Enforcement Equipment

Sheriff


Request ID: 2015-SHF-0267Description: The Sheriff's Office uses equipment such as PBTs, Tasers, Defibrillators and otherequipment. This equipment is replaced based on useful life and technology.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: Replacing this equipment enhances the safety and security of our staff andthe public.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Replace Law EnforcementEquipment*

$20,000 $20,000 $20,000 $20,000 $20,000 $100,000


Page 106

2015 Capital Improvement Request FormSheriff - Marked Squad Car Replacement

Sheriff


Request ID: 2015-SHF-0264Description: Squad cars replaced based on a rotation schedule and mileage of car. In 2015, wedetermined that we would need 6 marked squad cars. In the following years, we have 8 markedsquad cars scheduled to be replaced each year, however each year the squads will be assessed todetermine the need.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: Squad cars are driven in extreme conditions and as they get older the repairsare costly to maintain the vehicle.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Marked Squad CarReplacement*

$172,800 $230,400 $230,400 $230,400 $230,400 $1,094,400

01-201-000-0000-6660*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $172,800 $230,400 $230,400 $230,400 $230,400 $1,094,400Net to Levy $172,800 $230,400 $230,400 $230,400 $230,400 $1,094,400

Page 107

2015 Capital Improvement Request FormRange and Training Center Equipment

Sheriff


Request ID: 2015-SHF-0295Description: The Range and Training Center has a variety of equipment for training, cleaning andthe gun range.Strategic Goal: 4: Fiscally Prudent and Stewards of the Public TrustPurpose/Justification: Purchase and replace equipment within the Range and Training Center.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Range and Training CenterEquipment

$18,000 $18,000 $18,000 $18,000 $18,000 $90,000

51-253-000-0000-6600*Non-Levy Revenue $18,000 $18,000 $18,000 $18,000 $18,000 $90,000Total Cost $18,000 $18,000 $18,000 $18,000 $18,000 $90,000Net to Levy $0 $0 $0 $0 $0 $0


Range and Training Center Equipment$90,000: The Range and Training Center expenses are part of the federal jail operating budget.

Page 108

2015 Capital Improvement Request FormSheriff - Unmarked Squad Cars

Sheriff


Request ID: 2015-SHF-0265Description: Replace unmarked squad cars on a rotation based on need and mileage of vehicle. Eachyear we plan on replacing 1 marked squad car.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: To maintain a safe and effective fleet of unmarked squad cards.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Unmarked Squad Carreplacement*

$24,200 $24,200 $24,200 $24,200 $24,200 $121,000


Page 109

2015 Capital Improvement Request FormVet's Vehicle Program

Veterans

submitted by Janet Barlage on Jun 12, 2014 and approved by Christina Kent on Mar 12, 2015

Request ID: 2015-VET-0179Description: Funding for purchase of vans used to transport veterans to appointments at St. Cloudand Minneapolis VA Medical Centers and on a limited basis to the Ramsey CBOC. Two vans arecurrently in operation with a 5-year replacement schedule. Budgeted funds are turned over toMaintenance to purchase van(s) when due for replacement. The vans are maintained with the FleetVehicle Program, but dedicated for use by Veterans Services. The vans are available for county-widestaff needs when not in use by our department.Strategic Goal: 1: Promote Health, Safe & Livable CommunitiesPurpose/Justification: Provide veterans with a reliable means of transportation to scheduled VAmedical appointments. The typical veteran using this service is elderly and may have difficulty or isincapable of driving in metro area traffic. Others served may be without a vehicle, lack a validdriver's license or are financially challenged for gas money.Request Priority: A: High

2015Budget

2016Budget

2017Budget

2018Budget

2019Budget

5 yeartotal

Vet's Vehicle Program* $8,000 $8,000 $8,000 $8,000 $8,000 $40,00001-125-125-0000-6660*Non-Levy Revenue $0 $0 $0 $0 $0 $0Total Cost $8,000 $8,000 $8,000 $8,000 $8,000 $40,000Net to Levy $8,000 $8,000 $8,000 $8,000 $8,000 $40,000

Page 110

This page was left blank intentionally.

Page 111

Table 1

FiscalYear

2005 11,519,878 11,260,647 4,090,695 1,383,886 12,750,229 1,488,148 3,155,621 393,916 2,081,342 1,204,660 49,329,022 2006 13,508,783 12,263,387 4,155,477 2,871,245 13,353,081 1,565,408 1,202,349 670,282 315,206 1,130,149 51,035,367 2007 14,252,783 15,212,903 8,781,586 1,953,937 14,708,392 1,781,104 286,810 733,833 249,866 763,352 58,724,566 2008 13,857,916 16,866,161 5,126,175 4,452,131 15,766,181 1,810,650 1,943,913 692,344 596,309 1,022,881 62,134,661 2009 13,675,392 17,721,341 7,394,986 1,762,941 13,639,486 1,903,732 1,383,481 703,755 2,732,322 1,175,022 62,092,458 2010 14,047,282 17,128,247 7,542,694 1,702,170 13,478,085 1,833,046 1,643,706 510,877 2,496,189 1,207,373 61,589,669 2011 13,778,645 17,568,019 11,207,839 1,385,270 14,145,556 2,089,476 1,662,059 527,426 2,003,319 1,075,743 65,443,352 2012 16,273,470 17,755,637 4,147,692 1,065,732 14,950,642 2,029,974 1,553,715 388,223 5,368,853 955,560 64,489,498 2013 14,757,660 19,191,737 6,890,987 1,036,529 15,195,801 2,057,250 1,530,163 401,043 2,787,977 958,707 64,807,854 2014 15,279,640 19,709,390 8,544,821 1,047,078 15,683,235 2,037,939 1,568,730 529,516 2,190,078 664,915 67,255,342

Table 2

FiscalYear Miscellaneous(2) Total2006 11,143,250 11,506,096 3,105,263 32,499,456 4,906,481 3,125,840 14,782 66,301,168 2007 11,798,506 12,001,786 6,797,049 35,560,955 5,186,844 4,770,022 209,035 76,324,197 2008 11,332,397 11,805,551 1,026,018 38,200,340 5,595,315 3,124,820 338,835 71,423,276 2009 11,855,925 13,548,347 1,236,993 40,749,523 5,431,332 2,703,054 23,328 75,548,502 2010 11,930,529 14,938,400 272,524 42,341,413 5,608,014 781,697 19,333 75,891,910 2011 10,732,100 15,316,626 117,420 42,458,961 5,006,747 2,255,518 17,197 75,904,569 2012 10,191,442 18,346,716 3,426,447 44,626,944 3,762,363 1,013,133 - 81,367,045 2013 10,403,806 16,468,125 825,856 44,361,753 3,784,591 (453,345) - 75,390,786 2014 12,400,945 18,003,350 1,762,458 44,534,621 4,542,429 1,815,495 - 83,059,298

(2) Gain on Sale of Capital Assets

Grants and

Grants and Grants and InvestmentServices Contributions Contributions Earnings

ALL GOVERNMENTATAL (1)

to Specific Programs

Program Revenues General Revenue

Operating Capital Unrestricted

Taxes

Unaudited

Data Source: Sherburne County Auditor/Treasurer

Safety DevelopmentSanitationof Natural

(1) Includes the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Project Funds.

Debt

Unaudited

ResourcesEconomic

Highway Recreation Total

Charges


GOVERNMENT-WIDE REVENUESALL GOVERNMENTAL FUND TYPES (1)

LAST TEN FISCAL YEARS

ContributionsNot Restricted

for


Governmental Activities

GeneralGovernment

Public

GOVERNMENT-WIDE EXPENDITURES


Conservation

ServicesHuman

Health

Cultureand

Interest onLong-term

Page 112

Table 3

2005 2006 2007 2008 2009** 2010 2011 2012 2013 2014

General Fund Nonspendable 243,111$ 341,983$ 328,406$ 350,935$ 365,713$ 270,826$ 339,915$ 329,821$ 369,276$ 353,431$ Restricted 989,100 1,790,799 1,830,390 1,837,582 2,135,071 1,917,035 2,282,121 2,758,561 3,066,366 2,494,176 Assigned 2,844,225 4,076,120 5,124,158 4,738,692 5,732,377 6,266,774 7,778,245 6,538,231 4,969,094 6,366,376 Unassigned 11,271,575 11,010,921 12,589,747 13,277,879 12,678,347 13,564,938 13,518,151 14,285,860 15,508,866 17,319,043 Subtotal General fund 15,348,011$ 17,219,823$ 19,872,701$ 20,205,088$ 20,911,508$ 22,019,573$ 23,918,432$ 23,912,473$ 23,913,602$ 26,533,026$

All Other Governmental Funds Nonspendable 354,339$ 419,100$ 398,854$ 580,532$ 822,729$ 849,904$ 1,101,149$ 1,145,112$ 838,894$ 869,780$ Restricted 28,161,724 25,094,875 27,875,411 28,719,512 28,860,505 31,095,833 32,538,093 36,333,068 37,098,144 40,379,410 Committed 3,323,564 4,140,074 3,490,489 3,314,782 3,048,637 2,818,221 3,345,146 2,343,462 1,910,224 1,791,290 Assigned 17,489,231 16,120,852 24,838,562 19,696,725 24,969,910 31,960,852 31,793,670 33,312,590 33,046,729 30,998,655 Unassigned - - - - - - - (35) - - Subtotal all other governmental funds 49,328,858$ 45,774,901$ 56,603,316$ 52,311,551$ 57,701,781$ 66,724,810$ 68,778,058$ 73,134,197$ 72,893,991$ 74,039,135$

** 2009 amounts have been restatedData Source: Comprehensive Annual Financial ReportGASB 54 was implemented for the year ended December 31, 2011. Statistical restatement is encouraged.

Table 4

% of Net TaxCapacity to Total

Fiscal Net Tax Taxable Net Tax Taxable Net Tax Taxable Total Taxable DirectCapacity Market Value Capacity Market Value Capacity Market Value Market Value Tax Rate

2005 77,023,642$ 6,829,608,320$ 1,171,972$ 59,400,500$ 78,195,614$ 6,889,008,820$ 1.14% 44.6162006 87,114,224 7,736,524,100 1,268,079 64,297,400 88,382,303 7,800,821,500 1.13% 42.8342007 93,513,465 8,294,909,640 1,255,765 63,835,000 94,769,230 8,358,744,640 1.13% 41.8512008 95,913,738 8,506,712,600 1,399,257 71,118,400 97,312,995 8,577,831,000 1.13% 41.8362009 92,635,942 8,094,640,100 1,444,236 73,336,300 94,080,178 8,167,976,400 1.15% 43.1912010 88,707,125 7,706,500,252 1,572,716 79,611,800 90,279,841 7,786,112,052 1.16% 46.3372011 78,846,175 6,744,145,900 1,590,264 80,567,100 80,436,439 6,824,713,000 1.18% 48.5002012 75,779,089 6,324,751,600 1,636,360 83,299,800 77,415,449 6,408,051,400 1.21% 54.4362013 75,977,184 6,250,554,000 1,684,502 85,888,900 77,661,686 6,336,442,900 1.23% 54.8612014 79,779,754 6,777,674,998 1,645,029 83,838,700 81,424,783 6,861,513,698 1.19% 51.979

2009 includes JOBZ

Data Source: Sherburne County Auditor/Treasurer and County Assessor

Unaudited

Unaudited

NET TAX CAPACITY AND TAXABLE MARKET VALUE OF TAXABLE PROPERTYLAST TEN FISCAL YEARS


FUND BALANCES, GOVERNMENTAL FUNDSLAST TEN FISCAL YEARS

(modified accrual basis of accounting)

Real Property Personal Property Total

Page 113

Table 5

Total Year Gross Tax Subsequent Current

Payable Levy(1) Amount % of Levy Years Year Amount % of Levy Amount % of Levy

2005 29,261,602$ 28,682,316$ * 98.02% 546,415$ -$ 29,228,731$ 99.89% 12,707$ 0.04%

2006 33,493,936 32,774,392 * 97.85% 676,569 11 33,450,972 99.87% 41,209 0.12%

2007 36,989,574 35,892,103 * 97.03% 947,908 4,663 36,844,674 99.61% 40,942 0.11%

2008 39,648,521 38,515,162 * 97.14% 1,045,521 10,560 39,571,243 99.81% 70,625 0.18%

2009 42,071,416 40,661,497 * 96.65% 1,194,811 13,394 41,869,702 99.52% 101,227 0.24%

2010 43,629,916 42,259,601 * 96.86% 1,008,391 28,539 43,296,531 99.24% 144,541 0.33%

2011 43,857,587 42,854,970 * 97.71% 568,861 69,112 43,492,943 99.17% 160,277 0.37%

2012 43,785,700 42,968,952 * 98.13% 323,487 114,150 43,406,589 99.13% 176,583 0.40%

2013 43,785,700 43,156,358 * 98.56% - 335,676 43,492,034 99.33% 249,116 0.57%

2014 43,972,685 42,714,376 * 97.14% - - 42,714,376 97.14% 522,825 1.19%

Data Source: Sherburne County Auditor/Treasurer, Levy Status Reports

(1) Includes County Levy and Regional Rail Levy.* Includes agricultural and real property market value credits and regional rail authority.

Unaudited

Collection within the Fiscal Total Collections to DateDelinquent CollectionsYear of the Levy (net of abatements)


PROPERTY TAX LEVIES AND COLLECTIONSLAST TEN FISCAL YEARS

Outstanding Delinquent

Page 114

Table 6

Regional TotalTax Rail County Cities/ School Special Year General Bonds Authority Tax Rate Townships Districts Districts

2006 39.272 2.283 1.279 42.834 26.626 27.701 1.4212007 38.631 2.089 1.131 41.851 25.208 27.299 1.5282008 37.872 2.803 1.161 41.836 25.167 26.368 1.4452009 38.616 3.342 1.233 43.191 26.499 27.871 1.3542010 39.612 4.865 1.860 46.337 28.174 28.562 1.3462011 41.280 5.062 2.158 48.500 29.881 31.055 1.1992012 46.360 5.654 2.422 54.436 33.120 34.661 1.1492013 50.397 4.023 2.534 56.954 34.247 36.691 1.0442014 51.032 3.829 2.374 57.235 38.025 37.169 1.0922015 48.589 3.390 2.026 54.005 34.496 35.671 1.261

Tax Year 2015Number of taxing districts 17 7 7Minimum levy rate 15.283 22.882 0.305Maximum levy rate 83.549 61.146 3.457

Note: Special Districts include Economic Development Authorities, Housing and Redevelopment Authorities, and Metro Transit Commission (Hospital District not levying a tax in 2014). 2015 added EDA Big Lake.

Data Source: Sherburne County Auditor/Treasurer, 2015 Actual Tax Rate Table and 2015 Tax Rate Detail Listing

Unaudited

Sherburne County Average Rates Within Each Classification


PROPERTY TAX RATES - DIRECT AND OVERLAPPINGLAST TEN FISCAL YEARS

0

10

20

30

40

50

60

70

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Tax

Rat

e

Year

Property Tax Rates

County

Cities &Townships

School Districts

Special Districts

Page 115

Table 7

Governmental Activities:

Gross Net Total Debt Percentage of Fiscal Bonded Contract For Total Per Capita Personal Personal IncomeYear Debt Deed Debt Population Total Net Income Total% Net%2005 19,320,000$ 2,498,353$ 6,878,639$ 14,939,714$ 82,246 265.28$ 181.65$ 2,252,810$ 968.50% 663.16%

2006 13,555,000 1,998,353 2,251,234 13,302,119 85,025 182.93 156.45 2,364,600 657.76% 562.55%

2007 24,750,000 223,787 2,234,385 22,739,402 86,308 289.36 263.47 2,541,019 982.83% 894.89%

2008 23,500,000 - 4,621,597 18,878,403 87,894 267.37 214.79 2,711,392 866.71% 696.26%

2009 33,015,000 - 4,848,062 28,166,938 88,122 374.65 319.64 2,721,359 1213.18% 1035.03%

2010 30,110,000 - 5,032,460 25,077,540 88,499 340.23 283.37 2,781,943 1082.34% 901.44%

2011 26,960,000 - 5,219,441 21,740,559 88,954 303.08 244.40 2,989,852 901.72% 727.14%

2012 23,700,000 - 5,487,972 18,212,028 89,455 264.94 203.59 3,169,841 747.67% 574.54%

2013 18,782,321 - 4,128,941 14,653,380 90,158 208.33 162.53 3,277,997 572.98% 447.02%

2014 16,574,492 - 4,142,859 12,431,633 91,126 181.89 136.42 N/A N/A N/A

Business-Type Activities:

Gross Total Debt Percentage of Fiscal Bonded Contract For Total Per Capita Personal Personal IncomeYear Debt Deed Debt Population Total Net Income Total% Net%2005 16,040,000$ -$ -$ 16,040,000$ 82,246 195.02$ 195.02$ 2,252,810$ 712.00% 712.00%

2006 15,000,000 - - 15,000,000 85,025 176.42 176.42 2,364,600 634.36% 634.36%

2007 14,020,000 - - 14,020,000 86,308 162.44 162.44 2,541,019 551.75% 551.75%

2008 13,025,000 - - 13,025,000 87,894 148.19 148.19 2,711,392 480.38% 480.38%

2009 - - - - 88,122 - - 2,721,359 0.00% 0.00%

2010 - - - - 88,499 - - 2,781,943 0.00% 0.00%

2011 - - - - 88,954 - - 2,989,852 0.00% 0.00%

2012 - - - - 89,455 - - 3,169,841 0.00% 0.00%

2013 - - - - 90,158 - - 3,277,997 0.00% 0.00%

2014 - - - - 91,126 - - N/A N/A N/A

Primary Government:

Gross Net Total Debt Percentage of Fiscal Bonded Contract For Total Per Capita Personal Personal IncomeYear Debt Deed Debt Population Total Net Income Total% Net%2005 35,360,000$ 2,498,353$ 6,878,639$ 30,979,714$ 82,246 460.31$ 376.67$ 2,252,810$ 1680.49% 1375.16%

2006 28,555,000 1,998,353 2,251,234 28,302,119 85,025 359.35 332.87 2,364,600 1292.12% 1196.91%

2007 38,770,000 223,787 2,234,385 36,759,402 86,308 451.80 425.91 2,541,019 1534.57% 1446.64%

2008 36,525,000 - 4,621,597 31,903,403 87,894 415.56 362.98 2,711,392 1347.09% 1176.64%

2009 33,015,000 - 4,848,062 28,166,938 88,122 374.65 319.64 2,721,359 1213.18% 1035.03%

2010 30,110,000 - 5,032,460 25,077,540 88,499 340.23 283.37 2,781,943 1082.34% 901.44%

2011 26,960,000 - 5,219,441 21,740,559 88,954 303.08 244.40 2,989,852 901.72% 727.14%

2012 23,700,000 - 5,487,972 18,212,028 89,455 264.94 203.59 3,169,841 747.67% 574.54%

2013 18,782,321 - 4,128,941 14,653,380 90,158 208.33 162.53 3,277,997 572.98% 447.02%

2014 16,574,492 - 4,142,859 12,431,633 91,126 181.89 136.42 N/A N/A N/A

Data Source:Comprehensive Annual Financial ReportN/A: Not Available

Unaudited

ServiceFunds

RATIO OF OUTSTANDING DEBT BY TYPELAST TEN FISCAL YEARS

DebtLess

DebtService

FundsService


Funds

Less

Less

Debt

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Table 8

COMPUTATION OF DIRECT, UNDERLYING AND OVERLAPPING DEBTAS OF DECEMBER 31, 2014

Gross G.O. Debt Applicable to Sherburne CountyGovernmental Unit Outstanding (1) Percent (2) Amount

DIRECT: Sherburne County $ 16,155,000 100.00% $ 16,155,000

UNDERLYING: Baldwin Township 149,694 100.00% 149,694 Becker Township 195,000 100.00% 195,000 Big Lake Township 860,000 100.00% 860,000 Blue Hill Township - 100.00% - Clear Lake Township - 100.00% - Haven Township - 100.00% - Livonia Township 420,000 100.00% 420,000 Orrock Township - 100.00% - Palmer Township 395,000 100.00% 395,000 Santiago Township 345,000 100.00% 345,000

Total Townships 2,364,694 100.00% 2,364,694

City of Becker 10,650,000 100.00% 10,650,000 City of Big Lake 31,065,000 100.00% 31,065,000 City of Clear Lake 1,730,736 100.00% 1,730,736 City of Elk River 51,145,000 100.00% 51,145,000 City of Princeton 32,075,159 34.37% 11,024,232 City of St. Cloud 179,900,200 5.06% (3) 9,102,950 City of Zimmerman 5,313,212 100.00% 5,313,212

Total Cities 311,879,307 38.49% 120,031,130

ISD No. 51 26,665,000 3.24% 863,946 ISD No. 477 59,500,000 49.59% 29,506,050 ISD No. 726 37,775,000 100.00% 37,775,000 ISD No. 727 39,755,000 100.00% 39,755,000 ISD No. 728 153,830,000 46.89% 72,130,887 ISD No. 742 25,950,000 10.61% (3) 2,753,295

6,980,000 4.49% 313,402 Total School Districts 350,455,000 52.25% 183,097,580

Total Underlying $ 664,699,001 45.96% $ 305,493,404

Total Direct, Underlying and Overlapping Debt$ 680,854,001 47.24% $ 321,648,404

(1) The Gross G.O. Debt Outstanding includes that portion of debt which is secured by the authority to levy taxes on real estate and excludes any Refunding Debt.

(2) Determined by ratio of assessed valuation of property subject to taxation in overlapping unit to valuation of property subject to taxation in reporting unit.

(3) Based on JOBZ exempt Net Tax Capacity.

Data Source: Sherburne, Wright, and Mille Lacs County Auditor/Treasurers

Unaudited

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Table 9

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Assessed value 6,889,008,820$ 7,800,821,500$ 8,358,744,640$ 8,577,831,000$ 8,167,976,400$ 7,786,112,052$ 6,824,713,000$ 6,408,051,400$ 6,336,442,900$ 6,861,513,698$ (see Schedule VI)

Legal debt marginDebt limit (1) 137,780,176 156,016,430 167,174,893 171,556,620 245,039,292 233,583,362 204,741,390 192,241,542 190,093,287 205,845,411

Debt applicable to limit 19,320,000 13,555,000 24,750,000 36,525,000 33,015,000 30,110,000 26,960,000 23,700,000 18,782,321 16,574,492 (see Schedule XI)

Less: Amount available forrepayment of general obligation debt 6,878,639 2,251,234 2,234,385 4,621,597 4,848,062 5,032,460 5,219,441 5,487,972 4,128,941 4,142,859

Total debt applicable to limit 12,441,361 11,303,766 22,515,615 31,903,403 28,166,938 25,077,540 21,740,559 18,212,028 14,653,380 12,431,633

Legal debt margin 125,338,815$ 144,712,664$ 144,659,278$ 139,653,217$ 216,872,354$ 208,505,822$ 183,000,831$ 174,029,514$ 175,439,907$ 193,413,778$

Legal debt margin as a

percentage of debt limit 90.97% 92.75% 86.53% 81.40% 88.51% 89.26% 89.38% 90.53% 92.29% 93.96%

Note: Minn. Stat. sec. 475.53, subd. 1, LIMIT ON NET DEBT: Except as otherwise provided in Minn. Stat. sec. 475.51 to 475.75, no municipality except a school district or a city of the firstclass shall incur or be subject to a net debt in excess of two percent of the market value of taxable property therein.(1) Beginning with 2009 legal debt limit was changed from two percent to three percent.


Unaudited


LEGAL DEBT MARGINLAST TEN FISCAL YEARS

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Table 10

Governmental Activities:

Estimated Net Tax Gross Net Bonded Debt Bonded Debt to Bonded Debt toFiscal Population Actual Capacity Bonded Bonded Per Capita Net Tax CapacityYear (1) Value (2) Debt Debt Total Net Total% Net% Total% Net%2005 82,246 6,889,008,820$ 78,195,614$ 19,338,071$ 6,878,639$ 12,459,432$ 235.12$ 151.49$ 0.28% 0.18% 24.73% 15.93%2006 85,025 7,800,821,500 88,382,303 13,573,071 2,251,234 11,321,837 159.64 133.16 0.17% 0.15% 15.36% 12.81%2007 86,308 8,358,744,640 94,769,230 24,739,370 2,234,385 22,504,985 286.64 260.75 0.30% 0.27% 26.10% 23.75%2008 87,894 8,577,831,000 97,312,995 23,489,418 4,621,597 18,867,821 267.25 214.67 0.27% 0.22% 24.14% 19.39%2009 88,122 8,167,976,400 94,080,178 33,636,779 4,848,062 28,788,717 381.71 326.69 0.41% 0.35% 35.75% 30.60%2010 88,499 7,786,112,052 90,279,841 30,692,307 5,032,460 25,659,847 346.81 289.95 0.39% 0.33% 34.00% 28.42%2011 88,954 6,824,713,000 80,436,439 27,502,835 5,219,441 22,283,394 309.18 250.50 0.40% 0.33% 34.19% 27.70%2012 89,455 6,408,051,400 76,880,618 24,203,363 5,487,972 18,715,391 270.56 209.22 0.38% 0.29% 31.48% 24.34%2013 90,158 6,336,442,900 75,501,396 18,782,321 4,128,941 14,653,380 208.33 162.53 0.30% 0.23% 24.88% 19.41%2014 91,126 6,861,513,698 81,424,783 16,574,492 4,142,859 12,431,633 181.89 136.42 0.24% 0.18% 20.36% 15.27%

Business-Type Activities:

Estimated Net Tax Gross Net Bonded Debt Bonded Debt to Bonded Debt toFiscal Population Actual Capacity Bonded Bonded Per Capita Actual Valuation Net Tax CapacityYear (1) Value (2) Debt Debt Total Net Total% Net% Total% Net%2005 82,246 6,889,008,820$ 78,195,614$ 15,892,631$ -$ 15,892,631$ 193.23$ 193.23$ 0.23% 0.23% 20.32% 20.32%2006 85,025 7,800,821,500 88,382,303 14,875,560 - 14,875,560 174.96 174.96 0.19% 0.19% 16.83% 16.83%2007 86,308 8,358,744,640 94,769,230 13,905,858 - 13,905,858 161.12 161.12 0.17% 0.17% 14.67% 14.67%

2008 87,894 8,577,831,000 97,312,995 12,921,156 - 12,921,156 147.01 147.01 0.15% 0.15% 13.28% 13.28%

2009 88,122 8,167,976,400 94,080,178 - - - - - 0.00% 0.00% 0.00% 0.00%2010 88,499 7,786,112,052 90,279,841 - - - - - 0.00% 0.00% 0.00% 0.00%2011 88,954 6,824,713,000 80,436,439 - - - - - 0.00% 0.00% 0.00% 0.00%2012 89,455 6,408,051,400 76,880,618 - - - - - 0.00% 0.00% 0.00% 0.00%2013 90,158 6,336,442,900 75,501,396 - - - - - 0.00% 0.00% 0.00% 0.00%2014 91,126 6,861,513,698 81,424,783 - - - - - 0.00% 0.00% 0.00% 0.00%

Primary Government:

Estimated Net Tax Gross Net Bonded Debt Bonded Debt to Bonded Debt toFiscal Population Actual Capacity Bonded Bonded Per Capita Actual Valuation Net Tax CapacityYear (1) Value (2) Debt Debt Total Net Total% Net% Total% Net%2005 82,246 6,889,008,820$ 78,195,614$ 35,230,702$ 6,878,639$ 28,352,063$ 428.36$ 344.72$ 0.51% 0.41% 45.05% 36.26%2006 85,025 7,800,821,500 88,382,303 28,448,631 2,251,234 26,197,397 334.59 308.11 0.36% 0.34% 32.19% 29.64%2007 86,308 8,358,744,640 94,769,230 38,645,228 2,234,385 36,410,843 447.76 421.87 0.46% 0.44% 40.78% 38.42%2008 87,894 8,577,831,000 97,312,995 36,410,574 4,621,597 31,788,977 414.26 361.67 0.42% 0.37% 37.42% 32.67%2009 88,122 8,167,976,400 94,080,178 33,636,779 4,848,062 28,788,717 381.71 326.69 0.41% 0.35% 35.75% 30.60%2010 88,499 7,786,112,052 90,279,841 30,692,307 5,032,460 25,659,847 346.81 289.95 0.39% 0.33% 34.00% 28.42%2011 88,954 6,824,713,000 80,436,439 27,502,835 5,219,441 22,283,394 309.18 250.50 0.40% 0.33% 34.19% 27.70%2012 89,455 6,408,051,400 76,880,618 24,203,363 5,487,972 18,715,391 270.56 209.22 0.38% 0.29% 31.48% 24.34%2013 90,158 6,336,442,900 75,501,396 18,782,321 4,128,941 14,653,380 208.33 162.53 0.30% 0.23% 24.88% 19.41%2014 91,126 6,861,513,698 81,424,783 16,574,492 4,142,859 12,431,633 181.89 136.42 0.24% 0.18% 20.36% 15.27%

(1) Source: Minnesota State Demographic Center.(2) This total does not include any value captured by the tax increment financing district.(3) The Business-Type activities have no debt service funds because the jail proceeds are used to pay for the bond payments.Data Source: Sherburne County Auditor/Treasurer

Funds (3)

Debt

RATIO OF NET BONDED DEBT TO TAX CAPACITY

Service

AND NET BONDED DEBT PER CAPITA

Funds

LessDebt


Unaudited

LessDebt

ServiceFunds


Service

Less

Page 119

Table 11

OutstandingBond Issue as of 12/31/2014 Principal Interest Total Payment Levy$7,875,000 General Obligation Capital Improvement Bonds 8,885,000$ 955,000$ 374,775$ 1,329,775$ 1,299,162$

2015 DEBT SERVICE LEVIES FOR CIP BONDS


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Exhibit 12

Snapshot of Sherburne County

Source: U.S. Census Bureau Source: U.S. Census Bureau and MNDEED

Housing 2010 2013

Housing Units 32,379

32,618

Households (2009-2013) 29,948

Persons per Household (2009-2013) 2.91 Source: U.S. Census Bureau

Population 2010 2013

Total Population

88,499

(Est.) 90,203

Age

% over 65 8.30% 9.70% % under 18 29.10% 27.7 Median

Race

/Eth

nici

ty % White 94.0% 94.6%

% Asian 1.3% 1.2% % Black/African Amer. 1.9% 2.0% % Hispanic 2.2% 2.4% % Other 0.5% 0.5%

Income 2013

Median Income

$73,098

Per Capita

$28,071 Persons in Poverty 6.80% Education H.S. Grad or Higher 93.20% Bachelor's Degree or Higher 25.10% Labor Force - as of December 2014

Total Labor Force

49,749 Unemployment Rate 4.50%

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Exhibit 13

Major Industries and Employers

Major industries include utilities, fabricated metal product manufacturing, machinery manufacturing, plastics and rubber manufacturing, furniture and related product manufacturing, manufacturing, health care and retail.

Reflecting its exceptional telecommunications capacity, the county is home to two Fortune 50 data centers - Target and United Health Care - as well as the Midwest uplink facility for Direct TV. A group of local energy companies and entrepreneurs earned Elk River, the county seat, the title of "Energy City" by the Minnesota Environmental Initiative.

The following tables show the largest employers in Sherburne County in the Production & Distribution, Retail, and Health Care industries.

Production & Distribution Employer Product/Service City Total Sysco Western Minnesota Food wholesaler St. Cloud 450 Cargill Kitchen Solutions Poultry Processing Plants Big Lake 435 Crystal Cabinets Cabinet mfgr Princeton 342 Remmele Engineering Inc Surgical appliances and supplies Big Lake 290 Great River Energy Electric generation Elk River 210 Sportech Inc Snowmobiles Elk River 185 Tescom Corporation Industrial valves Elk River 170 Liberty Paper Inc Corrugated paper mfgr Becker 140 US Distilled Products Beverage mfgr Princeton 136 E & O Tool & Plastics Inc Plastic injection molding Elk River 110 Cretex, Inc Precast concrete products Elk River 109 Metal Craft Mch & Engrg Inc Surgical & medical instruments Elk River 105 AMCON Block & Precast Concrete-Block & Brick St. Cloud 100 Alltool Pinnacle Design & Mfg Metal stampings Elk River 99 Acromix Machinery Mfgr & custom machining Elk River 90 Faribault Foods Beverage Inc Bottled and canned soft drinks Elk River 84 Gentra Systems Inc Diagnostic substances Big Lake 84 Plaisted Co Sand & Gravel Elk River 80 Elk River Machine Machine Shop Elk River 70 TJ Potter Trucking Warehousing Becker 66 Wolf Material Handling Systems Belt conveyor systems Elk River 66 Brothers Fire Protection Sprinklers-Fire Protection Elk River 65 Select Transcription Inc Medical back office Elk River 62

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Retail Employer Product/Service City Total Wal-Mart General merchandise Elk River 354 Coborns Grocery Elk River/Big Lake 265 Becker Furniture World Furniture Becker 255 Menards Lumber & home improvement Elk River 173 First National Financial Services Financial services Elk River 142 The Bank of Elk River Financial services Elk River 107 Cub Foods Grocery Elk River 100 Home Depot Lumber & home improvement Elk River 100 Elk River Ford Automobile dealership Elk River 94 Jim's Market Grocery Elk River 52

Health Care Employer Service City Total Accurate Home Care Home health Zimmerman 1000 Saint Benedict's Care Center Nursing care St. Cloud 540 Fairview Northland Health care Princeton 413 Guardian Angels of Elk River Nursing care Elk River 374 Elk River Nursing Home Nursing care Elk River 240 Avalon Home Care Home health Elk River 110 Fairview Clinic Elk River 60 Allina Health Clinic Elk River 55

Page 123

GLOSSARY OF BUDGET TERMS AND ACRONYMS

AA-Affirmative Action.

Accrual Accounting-Recognizing revenue and expense in the time period that the revenue was earned or the liabilities, for an expense, were incurred regardless of when the revenue was received or the expense was paid.

ADA-Americans with Disabilities Act.

Appropriation-The legal authorization granted by the County Board of Commissioners which permits the County to make expenditures and incur obligations for specific purposes.

Approved Budget-The budget adopted by the County Board of Commissioners each fiscal year.

Assessed Value-The valuation placed upon property as a result of the assessment process.

Assessment-The process of making the official valuation of property for taxation.

Budget-A preliminary financial plan that estimates revenue and expenditures for a specified period.

BWSR-stands for Board of Water and Soil Resources.

CAMA-stands for Computer-Assisted mass Appraisal and is a software system used by Property Valuation and Classification appraising property.

Capital Assets-Refers to tangible property used in the operations of a business, but not expected to be consumed or converted into cash in the ordinary course of events. Plants, machinery and equipment, furniture and fixtures, and leasehold improvements comprise the capital assets of most entities.

Comprehensive Annual Financial Report-The official summary of all financial transactions for the year.

Capital Expenditures-The outlay of money to acquire or improve the County’s capital assets such as building and machinery.

Capital Outlay- Includes expenditures related to capital improvements funded with county tax dollars.

Capital Projects Funds-Funds to account for financial resources used for the acquisition and construction of major capital facilities other than those financed by proprietary funds.

CD- Certificates of Deposit.

Charges for Services-Fee collected for various County-provided services such as property deeds, waste management, jail bed space, etc.

C/I- Commercial/Industrial.

CIB-Capital Improvement Budget.

CIP-Capital Improvements Programs.

CMO-Collaterized Mortgage Obligations.

COLA-Cost of Living Adjustment

Complement Positions-Regular, limited term or contingent employees of Sherburne County who perform duties necessary to carry out the functions and services which are responsibility, voluntary or mandate, of Sherburne County. The positions are eligible for employee benefits as defined by the Sherburne County personnel’s Rules and Regulations.

Conservation of Natural Resources-includes activities of the Minnesota Extension Office.

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County Program Aid (CPA)-Formerly known as Homestead and Agricultural Credit Aid (HACA)

CPI-U-Consumer Price Index (Urban)

CR-County Road.

CSAH-County State Aid Highway.

Culture and recreation-Includes the activities of the County parks and Regional Library.

C.V.S.O.-County Veterans Service Office.

DD-Developmental Disability.

Debt-An obligation to pay resulting from the borrowing of money or from the purchase of goods and services. Debt of government includes bonds, notes.

Debt Service-Used to account for the accumulation of resources and payment of general, long-term debt principal and interest form governmental resources and tax levies.

DHS-Department of Human Services.

DNR-Department of Natural Resources.

DOC-Department of Corrections.

DOR-Department of Revenue.

e-CRV-stands for electronic Certificate of Real Estate Values. A Certificate of Real Estate Value (CRV) is required to document a sale of property in Minnesota. CRV information is reviewed by the County of sale and the Department of Revenue to verify sale terms and ensure fair and equitable property tax assessments statewide. e-CRV may be used for ALL Counties sale.

EDA-Economic Development & Authority.

EEO-Equal Employment Opportunity.

Enterprise Fund-Funds used to account for operations that are financed and operated in a manner similar to private business enterprise; where the costs of providing services to the general public are to be financed or recovered primarily through user chargers.

Enterprise Risk Management (ERM) - is process that identifies and seeks to mitigate hazard, financial, operational, and strategic risks.

EOC-Emergency Operation Center.

ES-Emergency Services.

FEMA-Federal Emergency Management Agency.

Fines and Forfeits-Items collected through the court system and Law Library.

FTA-Federal Transit Administration

FTE’s-Full Time Equivalents.

Fund Balance-The difference between financial assets and fund liabilities. Fund balance can be divided into three classifications:

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a. Restricted Fund Balance-assets subject to externally enforceable legal restriction; b. Committed Fund Balance-assets available for specific purposes determined by formal action of the Board; c. Assigned Fund Balance-assets that are not restricted or committed and are approved by the Auditor/Treasurer or

the Administrator d. Unassigned Fund Balance-residual classification of the General Fund for amounts not included in the restricted,

committed, or assigned fund balance categories.

GA-General Assistance.

GAAP-General Accepted Accounting Principles.

GAMC-General Assistance Medical Care

GASB-Governmental Accounting Standards Board.

General Fund-Includes legislative, administrative, legal, financial, public safety, economic development, court and property related activities and all other costs not included in highway, culture and recreation, human services, solid waste, health.

General Obligation Bonds-Bonds backed by the full faith and credit of a government and repaid with general revenue and borrowings.

Generally Accepted Accounting Principles-The uniform minimum standards and guidelines for financial accounting and reporting. The primary authoritative body on the application of GAAP to local governments is the Governmental Accounting Standards Board (GASB).

GFOA-Government Finance Officers Association.

G.I.S.-Geographic Information System.

G.O. Debt-General Obligation Debt.

GPS-Global Positioning System.

Grant-A contribution of gift of cash or other asset from a government or other organization designed for a specific purposes, activity or facility.

HACA-Homestead and Agricultural Credit Aid now called County Program Aid.

HC-Health Care.

Health and Human Services-Includes public health and social services activities.

HHW-Household Harzardous Waste.

Highways-Includes the cost of Road and Bridge construction and maintenance.

HR-Human Resources.

HRA-Housing and Redevelopment Authority.

HUD-Housing and Urban Development.

Interest on Investments-Revenue earned on the County’s investments.

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Intergovernmental Revenue-Revenues from other governments in the form of, State and Federal grants, entitlements, and property tax relief.

LAN-Local Area Network.

Law Library-Governed by Minnesota Statute and provides an opportunity to meet the legal research needs of attorneys, courts, and the public.

LEAN-The County’s effort to “lean out” burdensome or time-consuming processes by studying and eliminating or streamlining procedures.

Legal Debt Limit-The maximum amount of outstanding gross or net debt legally permitted by the State.

License and Permits-Constitutes revenue collected for waste hauler permits, and various business operating licenses.

LOS-Level of Service.

MA-Medical Assistance, the federal health insurance program.

MAC-Metropolitan Airport Commission.

MCRE-Minnesota Care.

MFIP-Minnesota Family Investment Program.

MG-Master Gardeners’.

MHZ-Megahertz.

MICA-Minnesota Inter-County Association.

MM-Medicaid Management Information System.

MnDot-Minnesota Department of Transportation.

Modified Accrual Accounting-Recognizes revenue and expense when received or paid, cash basis, until the end of the accounting fiscal year when revenue and expenses not received or paid are included in the statements of revenue and expenses for the period.

MOA-Memorandum of Agreement.

M.S.-Minnesota Statute

NCDA-Northstar Corridor Development Authority.

Net Bonded Debt-Gross bond debt less any cash and assets available and designated for its retirements, no including revenue bonds.

Net County Share- The difference between expenditures revenues from all sources other than tax revenue.

Net Tax Capacity-The taxable market value of property multiplied by the classification rates less Tax Increment Finance (TIF) Districts’.

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Non-Complement Positions-Limited term and/or contingent position that are employee of Sherburne County who, in most cases, are performing duties for another governmental or non-governmental entity and these duties would not be considered duties that area direct responsibility of Sherburne County. These employees have all the responsibilities, benefits, and rights of any other limited term or contingent employee.

NSP-Neighborhood Stabilization Program.

One Short Capital Items-Non-routine capital expenditures removed from the budget and purchased from a Capital Project Fund. The County tries to utilize nonrecurring funds to purchase One Shot Capital Items whenever possible to limit the future budgets and levies.

OPEB-Other Post-Employment Benefits.

Operating Budget-The portion of the budget that pertains to current revenues and expenditures. The annual operating budget is the principle way most of the financing, acquisition, spending and service activities of a government are monitored.

Other Financing Source-Represent proceeds received from the issue of bonds.

Other Miscellaneous Revenue-Revenue form miscellaneous items such as rents, sale of copies, collections, etc.

PBRM-Performance Based Range Movement.

PC-Personal Computer.

PERA-Public Employee Retirement Association.

Per Capita Debt-The amount of government’s total bonded debt divided by its population. “Net per capita debt,” divides the total bonded debt less applicable sinking funds by the total population. The results of either ratio, when compared with ratios or prior periods, reveals trends in government’s debt burden.

Performance Measurement-A standard set of performance measures that aid resident, taxpayers, and state and local elected officials in determining efficacy of the County in providing services and measure residents’ opinions of those services.

Public Safety-Includes the services of the County Sheriff, Corrections, Boat and Water, and the Coroner.

Retained Earnings-Net profits (revenues plus operating transfers in minus expense plus operation transfer out) accumulated in the enterprise fund.

Revenue Bonds-Bonds whose Principal and interest are payable exclusive from revenues of the project. Unless otherwise specified, holders of these bonds have no claim on the issuer’s other resources.

RFP-Request for Proposal.

RRA-Regional Rail Authority.

SAN-Storage Area Network.

Solid Waste (Sanitation) - Includes expenditures related to resource recovery and integrated waste management. This fund also is used to account for SCORE funds.

SNAP-Supplemental Nutritional Assistance Program.

Special Assessments-Revenue collected through special assessment of the County.

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SBA-Small Business Association.

Special Revenue Fund-Funds used to account for the proceeds of Specific revenue resources that are legally or administratively restricted to expenditure for specified purposes.

TANF-Temporary Assistance for Needy Families.

Tax Levy-An ad valorem tax levied by the County on all taxable property to finance services performed for the citizens of the County, which are not financed by other sources.

Tax Revenue-Revenue associated with the sale of tax forfeit land.

T.H.-Trunk Highway.

TIF-Tax Incremental Financing.

WAN-Wide Area Network.

Women, Infants, and Children (WIC)-A federal program that provides food for mothers and children that fit income criteria.

WIFI- Wireless Internet

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Documents

Sherburne County Minnesota 2015 Annual Budget · Information Technology – Fiber between Public Works and History Center 76 Information Technology – Government Center WiFi 77 Information