Nobles County

Nobles County
Financial Statement
For the Year Ended December 31, 2001
A Summary of Nobles County’s Balance Sheet
For the Year Ended December 31, 2001
Governmental
Special
Revenue
General
Fiduciary
Debt
Service
Capital
Projects
Account Groups
General
Long-Term
Debt
General
Fixed
Assets
Trust and
Agency
Totals (Memora ndum Only)
2001
2000
Assets and Other Debits
Cash and investments
$5,729,363
$4,039,284
$524,623
$5,906,429
$569,895
-
-
$16,769,594
$17,314,980
Cash with fiscal agent
463,323
-
-
2,426,812
-
-
-
2,890,135
5,026,753
-
-
-
-
-
-
-
-
42,338
Unapportioned
35,783
29,758
10,563
76,104
64,323
Delinquent
43,421
46,139
12,606
-
-
-
-
102,166
87,181
-
59,880
-
-
-
-
-
59,880
37,799
13,765
41,799
-
-
-
-
-
55,564
28,147
167,919
-
-
-
-
-
-
167,919
459,232
Investments
Taxes receivable
Special assessments receivable
Accounts receivable
Accrued interest receivable
Due from other funds
15,320
3,097
900
18,750
38,067
21,883
Due from other governments
61,309
1,610,816
-
-
-
-
-
1,672,125
940,750
Advance to other governments
18,000
-
-
-
-
-
-
18,000
-
724,109
23,094
-
-
-
-
-
747,203
269,164
-
102,457
-
-
-
-
-
102,457
111,364
236,254
-
-
7,217
-
-
-
243,471
165,728
Fixed assets
Amount available for compensated absences
-
-
-
-
-
21,416,539
-
454,471
21,416,539
454,471
11,454,483
380,421
Amount available for debt service
-
-
-
-
-
-
1,171,127
1,171,127
1,030,331
Amount to be provided for retirement of general long-term debt
-
-
-
-
-
-
17,833,873
17,833,873
12,419,669
$7,508,566
$5,956,324
$548,692
$8,359,208
$569,895
$21,416,539
$19,459,471
$63,818,695
$49,854,546
Loans receivable
Inventories
Prepai d items
Total Assets and Other Debts
Liabilities and Equity
Liabilities
Accounts payable
$67,299
$227,728
-
$67,479
$210
-
-
$362,716
$365,229
Salaries payable
48,152
67,956
-
-
-
-
-
116,108
93,158
Current portion of compensated absences
12,832
15,860
-
-
-
-
-
28,692
24,088
-
208,400
-
1,261,276
-
-
-
1,469,676
315,186
64,323
Contracts payable
Unapportioned taxes
-
-
-
-
76,104
-
-
76,104
Due to other funds
22,117
15,950
-
-
-
-
-
38,067
21,883
Due to other governments
36,448
92,693
-
-
448,464
-
-
577,605
479,832
Deferred revenue
50,565
1,245,322
9,488
-
-
-
-
1,305,375
652,765
Compensated absences
-
-
-
-
-
-
454,471
454,471
380,421
Financial assurance
-
212,500
-
-
-
-
-
212,500
200,000
General obligation bonds payable - long-term
-
-
-
-
-
-
8,005,000
8,005,000
8,320,000
Capital leases payable - long-term
Total Liabilities
-
-
-
-
-
-
11,000,000
11,000,000
5,130,000
$237,413
$2,086,409
$9,488
$1,328,755
$524,778
-
$19,459,471
$23,646,314
$16,046,885
-
-
-
-
-
$21,416,539
-
$21,416,539
$11,454,483
1,010,453
Equity
Investment in general fixed assets
Fund balance
Reserved for
Encumbrances
Missing Heirs
Inventories
Prepai d items
-
101,488
-
5,686,346
-
-
-
$5,787,834
2,189
-
-
-
-
-
-
2,189
2,189
-
102,457
-
-
-
-
-
102,457
111,364
236,254
-
-
-
-
-
-
236,254
156,079
Sheriff’s contingency
21,719
-
-
-
-
-
-
21,719
23,279
Recorder’s Equipment
11,281
-
-
-
-
-
-
11,281
6,631
Law library
29,454
-
-
-
-
-
-
29,454
26,221
55,667
Conservation
-
-
-
-
57,605
-
-
57,605
E-911
125,971
-
-
-
-
-
-
125,971
80,277
Loans Receivable
724,109
23,094
-
-
-
-
-
747,203
269,164
Debt service
-
-
539,204
-
-
-
-
539,204
583,324
45,216
-
-
-
-
-
-
45,216
33,109
18,000
-
-
-
-
-
-
18,000
-
Governmental lease obligation 2000
463,323
-
-
-
-
-
-
463,323
447,007
Governmental lease obligation 2001
168,600
-
-
-
-
-
-
168,600
-
11,961
-
-
-
-
-
-
11,961
-
34,512
-
-
-
-
-
-
34,512
28,846
-
-
-
-
-
-
-
-
176,821
849,867
Canteen fund
Advance to other governments
Future revolving loans
Unreserved
Designated for extension
Designated for revenue reserve
Designated for insurance contingencies
1,030,959
-
-
-
-
-
-
1,030,959
Designated for compensated absences
184,385
270,086
-
-
-
-
-
454,471
380,421
1,079,572
866,215
-
-
-
-
-
1,945,787
3,232,331
44,000
-
-
-
-
-
-
44,000
-
223
-
-
-
-
-
-
223
7,504
Designated for capital equipment
Desig nated for geo graph ic inf ormati on syst ems
Designated for vehicle replacement
Undesignated
3,039,425
2,506,575
-
1,344,107
(12,488)
-
-
6,877,619
14,872,624
Total Equity
$7,271,153
$3,869,915
$539,204
$7,030,453
$45,117
$21,416,539
-
$40,172,381
$33,807,661
$7,508,566
$5,956,324
$548,692
$8,359,208
$569,895
$21,416,539
$19,459,471
$63,818,695
$49,854,546
Total Liabilities and Equity
Nob les Co unty O fficials
Commissioners:
1st District - Michael Peil . . . . . . . . . . . . . . . . . . . . . .
2nd District - Diane Thier . . . . . . . . . . . . . . . . . . . . . .
3rd District - David Benson . . . . . . . . . . . . . . . . . . . . .
4th District - Norm Gallagher . . . . . . . . . . . . . . . . . . .
5th District - Claire Gerber . . . . . . . . . . . . . . . . . . . . .
842-5561
483-2833
683-2853
372-7551
376-4193
Elected Offices:
Auditor-Treasurer - Sharon Balster . . . . . . . . . . . . . .
Attorney - Kathy Kusz (Interim) . . . . . . . . . . . . . . . . .
Recorder - Joyce Howard . . . . . . . . . . . . . . . . . . . . .
Sheriff - Kent Wilkening . . . . . . . . . . . . . . . . . . . . . .
County Administrator - Melvin J Ruppert . . . . . . 372-8241
372-8233
372-8400
372-8236
372-2136
The purpose of this report is to provide a
summary of financial information concerning
Nobles County for interested citizens. Questions
about this report should be directed to: Melvin J.
Ruppert, County Administrator, Courthouse,
Worthington, MN 56187-0757.
A full and complete copy of the county financial
statement is available for viewing in the County
Administrator’s Office, 315 Tenth Street,
Worthington, MN.
A USER’S GUIDE TO COUNTY FINANCIAL
STATEMENTS:
The following definitions will help citizens understand the terminology that is used in the
County’s Financial Statement.
COUNTY GOVERNMENTAL FUND TYPES
The General Fund is the general operating fund
of the County. It is used to account for all financial
resources except those required to be accounted
for in another fund.
The Special Revenue Funds are used to
account for the proceeds of specific revenue
sources (other than major capital projects or
expendable trusts) that are legally restricted to
expenditures for specific purposes.
The Debt Service Fund is used to account for
the accumulation of resources for, and the
payment of principle, interest, and related costs of
general obligation bonds.
The Capital Projects Funds are used to
account for financial resources to be used for the
acquisition or construction of major capital
facilities.
COUNTY FIDUCIARY FUNDS
The Trust and Agency Funds are used to
account for assets held by the County as a trustee
or agent for individuals, private organizations, other
governments, or other funds. These include
expendable trust and agency funds. Expendable
trust funds are accounted for and reported similarly
to governmental funds.
Agency funds are
custodial in nature (assets equal liabilities) and do
not involve measurement of results of operations.
COUNTY ACCOUNT GROUPS
The General Fixed Assets Account Group is
used to record the County’s fixed assets.
The General Long-Term Debt Account Group
is used to record the County’s long-term liabilities.
M A J O R C A T E G O R I ES O F C O U N T Y
EXPENDITURES
Current Expenditures include all expenditures
other than capital outlays.
General government activities include
expenditures for general County activities such as
the County Commissioner’s salaries and
expenses, the County Administration Office, the
County Attorney’s Office, the County AuditorTreasurer’s Office, the County Assessor’s Office,
the Judicial Offices, the County Recorder’s Office,
the Veterans Services Office, and other County
general service offices.
Public Safety activities include expenditures for
corrections activities, civil defense, the operation of
the Sheriff’s Office and the County Jail.
Highways and Streets activities include
expenditures for highway department construction
and maintenance programs.
Sanitation activities include expenditures for
County solid waste collection and disposal
programs, including County-subsidized recycling
programs.
Human
Services
activities
includes
expenditures for programs such as chemical
dependency treatment program, and child
protection services.
Health activities include expenditures for the
County public health department, including
inoculation programs, home health aid services,
and programs to protect public and private drinking
water systems.
Culture and Recreation activities include
expenditures for tourism, the Historical Society, the
County Fair, recreation programs, and the
development and maintenance of the County park
facilities.
Conservation of Natural Resources activities
include expenditures for County water
management, agriculture inspection, soil and water
conservation and the County Extension Office.
Economic Development activities include
expenditures for economic development programs.
Intergovernmental
activities
include
appropriations to joint powers entities.
A Summary of Nobles County’s Revenues, Expenditures and Changes in Fund Balance
For The Year Ended December 31, 2001
Governmental Fund Types
Fiduciary
General
Special
Revenue
Debt
Service
$3,151,810
1,945
1,335,267
429,724
938,132
366,699
$2,392,668
87,549
21,496
7,188,821
232,283
2,044
669
688,652
$574,188
102,647
-
-
4,480
$6,118,666
87,549
23,441
8,626,735
662,007
2,044
938,801
1,059,831
$5,282,532
69,925
25,655
8,717,925
674,207
66,589
685
1,082,936
1,098,020
$6,223,577
$10,614,182
$676,835
$0
$4,480
$17,519,074
$17,018,474
$1,906,426
1,757,280
2,500
184,791
142,165
74,430
107,203
$91,482
5,535,745
302,168
4,598,079
488,942
259,950
-
-
10,386,849
-
$6,379
-
$2,004,287
12,144,129
5,535,745
302,168
4,598,079
2,500
673,733
402,115
74,430
107,203
$2,079,157
3,523,826
4,771,887
319,241
4,959,078
2,550
671,073
423,486
68,053
52,328
51,100
98,323
-
-
-
-
51,100
98,323
47,250
94,054
Debt service
Principal
Interest
Total Expenditures
182,274
$4,506,492
$11,276,366
315,000
412,250
$727,250
$10,386,849
$6,379
315,000
594,524
$26,903,336
279,442
$17,291,425
Excess of Revenue Over (Under) Expenditures
$1,717,085
($662,184)
($50,415)
($10,386,849)
($1,899)
($9,384,262)
($272,951)
(1,135,905)
168,600
586,651
-
6,295
-
541,021
5,627,233
1,938
-
$1,135,905
(1,135,905)
5,795,833
$264,232
(264,232)
5,018,440
($967,305)
$586,651
$6,295
$6,168,254
$1,938
$5,795,833
$5,018,440
$749,780
($75,533)
($44,120)
($4,218,595)
$39
($3,588,429)
$4,745,489
6,521,373
$7,271,153
3,954,355
($8,907)
$3,869,915
583,324
$539,204
11,249,048
$7,030,453
45,078
$45,117
22,353,178
($8,907)
$18,755,842
17,598,092
1,017,482
(1,017,482)
$9,597
$22,353,178
Revenues
Taxes
Special assessments
Licenses and permits
Intergovernmental
Charges for services
Fines ad forfeits
Gifts and contributions
Invest ment in come
Miscellaneous
Total Revenues
Expenditures
Current
General government
Public safety
Highways and streets
Sanitation
Human services
Health
Culture and recreation
Conservation of natural resource
Economic development
Unallocated
Intergovernmental
Public Safety
Health
Capital
Projects
Expendable
Trust
2001
2000
Other Financing Sources (Uses)
Operating transfers in
Operating transfers out
Proceeds from lease purchase
Proceeds from sale of bonds
Total Other Financing Sources (Uses)
Excess of Revenues and Other Sources
Over (Under) Expenditures and Other Uses
Fund Balance - January 1
Residual equity transfer in
Residual equity trans fer out
Increase (decrease) in reserved for inventories
Fund Balance - December 31
MAJOR RECIPIENTS OF NOBLES COUNTY EXPENDITURES
The following is a list of the recipients of Nobles County expenditures totaling $5,000.00 or more during 2001. The list does not include the individual salaries paid to county employees nor does it include individuals who received federal, state or county Human Services aid.
A & B Business Equipment Inc
AAA Striping Service Co
ACS Gov. Information Services
City of Adrian
AEC Engineering Inc
Airlake Ford Merc ury
Albinson Reprographics
American Business Forms
American Communications Inc.
Architectural RF & Sheet-metal
Aspen Equipment Co
Assoc of MN Counties
Matthew Bender & Co Inc
Benson Funeral Home
George L. Bents
Carlos Bernardino
Bigelow Township
City of Bigelow
Bindley Wes tern
Bloom Township
Blue Cross & Blue Shield of MN
City of Brewster
BTU Heating & Cooling
Robert L. Carr Co
CDW Government Inc
Chemco
City Wide Door Company Inc
Cloud Cartographics Inc
Computer Professionals
Cottonwood Coun ty Sheriff
Countryside Public Health Serv.
Dakota Riggers & Tool Supply
MJ Dalsin Co
Danny’s Construction Co
Davis Typewriter Co Inc
Debitek Inc
Decisionone C orp
Delta Dental Plan of MN
Dewald Township
DHS-Maps Invoices 998
Dictaphone Sales Agency
Dingmann Funeral Home
DNR License Bureau
Dorglass Inc
Duininck Brothers Inc
Duluth Steel Fabricators Inc
Duncan Conc rete
City of Dundee
Dustcoating Inc
E & V Consultants & Const
E-911 Inc Emergency Services
Elk Township
City of Ellsworth
ES & S
Firstar Bank NA Corporate Trust
FM Acoustical Tile
Fortis Benefits
Frontier Communications
Frontier Communications MN
Frosty Riders Inc
Gateway Companies Inc
Geotek Eng & Testing Inc
8,068.42
32,485.05
6,959.24
232,852.42
8,297.00
21,791.00
74,574.80
7,861.71
14,663.74
245,081.00
23,391.80
11,800.00
5,939.70
5,215.00
5,204.00
10,861.50
43,596.33
19,531.50
7,402.05
52,151.12
732,531.56
116,696.71
10,067.04
83,995.20
21,152.38
10,520.77
12,270.20
7,000.00
30,463.99
12,630.00
6,041.10
29,115.50
109,173.50
151,050.00
87,384.19
5,815.06
5,149.14
40,032.29
54,196.69
150,778.83
5,230.00
9,118.30
8,456.00
217,075.00
108,590.84
115,861.99
184,919.40
9,054.24
7,941.64
464,169.34
7,950.37
58,792.07
89,147.54
12,525.61
727,075.00
13,416.85
10,433.54
38,861.08
9,927.00
32,040.80
46,258.10
9,645.12
Robert Gibb & Sons Inc
Laurie A Gouette
Graham Lakes Township
Graham Tire Co Inc
Grand Prairie Township
Great Kids Inc
Grossman Chevrolet Co Inc
H & L Mesabi
Menno Haken
W L Hall Co
Hancock Concrete Products Inc
Hanson Spancrete Midwest
Heartland Glass Co
Heitkamp Oil Co
Heron Lake Watershed Dist
Herrig’s Inc
Hersey Township
Highland manufacturing Inc
Hoogendoorn Construction
Hy Vee Food Store
Indian Lake Township
Information Systems Corp
Ingram Book Company
Institutions Services Inc
Jackson County Auditor-Treas
Jarco Builders
Jerry’s Auto Supply
Johnson Controls Inc
Kanaranzi Little Rock Watershed
Kandiyohi County
Karl’s
Kendell Doors & Hardware
Leonard J. Koehnen & Assoc
L & S Electric Inc
Lab Safety Supply Inc
Labor Relations Associated Inc
Lakeland Truck Center Inc
Language Line LLC
Larkin Township
LCM Pathologists PC
Leota Township
Lien Electric Inc
Lincoln-Pipestone Rural Water
Lismore Township
City of Lismore
Little Rock Township
Lorain Township
Lyon County HHW
M R Sign company Inc
Madsen Land Surveying Inc
Maxim Tech Inc
Mayo Clinic Social Services
MCF Red Wing
MCI
Mclaughlin & Schultz Inc
Medowbrook Ins Group
Meeker Co She riff
Meester Oil Co
Merit Translation Inc
Midwest Wireless
Midwestern Mechanical Inc
Mills Distributing
659,523.97
5,141.81
40,873.62
17,519.34
34,794.83
21,294.36
18,361.45
12,403.27
9,585.00
15,353.90
6,050.00
327,009.54
24,149.95
6,169.55
71,130.54
132,461.36
45,705.54
500,000.00
371,311.01
36,724.24
38,456.03
5,406.82
24,302.79
80,698.91
31,158.52
112,330.73
6,253.71
138,040.44
42,464.38
5,730.63
5,102.56
88,023.41
16,566.24
1,365,837.39
7,625.10
15,432.50
47,256.00
6,997.50
29,394.85
17,613.59
41,535.38
100,274.09
155,341.84
43,397.63
38,223.46
56,279.32
43,405.02
5,505.70
8,994.12
6,438.50
10,267.23
6,775.37
7,790.00
12,084.57
2,017,401.46
9,623.00
20,861.72
111,374.52
10,640.00
11,804.14
1,168,456.43
22,131.67
Minnesota Dept of Revenue
Minnesota NCPERS Life Ins
Minnesota State Treasurer
Minnesota West
State of Minneso ta
MN Counties Computer
Cooperative
MN Counties Ins Trust
MN Department of Revenue
MN Department of Administration
MN Dept of Eco nomic Security
MN DNR License Bureau
Mobile Meals
Mork Darling Hagemann & Kohler
Morris Electronics
Murray Co Auditor-Treasurer
National City Bank
Nienkerk Construction Inc
Nobles Co His torical Society
Nobles Co op Electric
Nobles Co. Auditor-Treasurer
Nobles County
Nobles County Art Center
Nobles County Co op Oil Co
Nobles County Fair Association
Nobles Rock Health Service
Nobles Soil & Water
Nobles SWCD
Northern Truck E quip Corp
Northwest Drywall
Okabena Ocheda Watershed
Olney Township
Overhead Door Co of S. Falls
Pauly Jail Building Co
Peoples Natural Gas Co
Guadalupe Perez
Personal Services
Peska Construction
Plum Creek Library System
Postmaster
Prairie Decorating
The Printers
Pro Action Equipment & Supply
Pro Source One
Qwest Government Services
R & G Construction
Racom
Ramsey Badre & Assoc Inc
Ransom Township
Riddell Construction Co
City of Round Lake
RSVP of SW MN
Ruffridge Johnson Equipment
City of Rushmore
Sanitation Produc ts
Schaap Sanitation & Recycling
Schmidt’s Home & Commercial
School District 2184
School District 505
School District 511
School District 513
School District 514
7,935.00
6,624.00
49,845.48
5,952.16
40,373.96
21,127.79
191,728.00
281,871.34
26,353.37
7,746.39
29,544.92
18,123.00
26,857.41
20,279.84
44,853.75
231,749.09
49,250.07
30,000.00
7,495.48
59,052.48
402,046.14
9,000.00
40,449.40
27,090.00
89,334.88
50,000.00
125,000.00
16,820.61
592,206.25
40,284.05
53,200.18
9,144.00
483,035.05
65,122.39
5,021.25
8,186,374.80
159,284.60
16,948.89
68,136.06
7,169.06
7,043.88
8,167.10
14,887.11
32,477.11
454,417.75
48,002.74
5,750.00
54,432.71
19,095.70
`68018.10
25,334.45
6,198.86
89,096.66
5,270.15
197,043.92
15,577.72
63,024.96
318,681.47
783,332.12
258,672.03
228,841.54
School District 516
School District 518
School District 581
Secure Benefit Systems
Seward Township
Shopko Stores Inc
Sioux Valley Wgtn Clinic
Southwest MN Foundation
Spomer Motors Inc
Steinbrecher Painting
Sterling Drug 7
Summit Lake Township
SW MN Opportunity Council
SW Private Industry Council
SW Reg Dvlp Commission
Swatlowski Tile Inc
Swift Air Inc
Sysco Minnesota Inc
Tempair
Tessier’s Inc
Thurnbeck Steel Fabrication
Thyssen Krupp E levator Corp
Total Fire Protection Inc
Tri City Gas
Tri City Gas Inc
Tri State Drywall
Trimin System Inc
Twin City Builders Inc
United Energy LLC
United Rentals
United States Postal Service
Valhalla Inc
Vanguard Appraisals Inc
Vetter Johnson Architects Inc
Visa
Wells Fargo Bank MN Na
West Central Masonry Inc
West Publishing Group
Western Implement of Wgtn Inc
Westside Township
Wgtn Housing & Redevelopment
Widseth, Smith, Nolting & Ass
Wilmont Township
City of Wilmont
Wollschlager, Tow, & Welder PA
Worthington Daily Globe
Worthington Excavating Inc
Worthington F ord
Worthington Printing Co Inc
Worthington Public Utilities
Worthington Regional Economic
Worthington Regional Hospital
Worthington Township
Worthington Truck & Trailer
Worthington, City of
Ziegler Inc
Zieske Land Surveying Inc
241,364.13
3,366,100.38
64,971.13
121,418.06
47,377.25
6,056.59
7,483.00
10,000.00
34,205.25
24,914.70
9,402.82
46,401.93
176,782.46
13,698.04
86,558.61
12,071.65
11,213.50
23,104.03
7,599.30
242,726.86
237,935.10
6,325.78
148,207.01
8,603.86
7,564.40
7,350.72
6,063.11
174,410.76
13,200.00
7,988.66
5,000.00
13,940.51
10,309.39
357,229.90
5,748.97
5,750.37
1,253,091.03
14,889.32
28,269.93
57,705.00
39,861.29
12,159.00
53,216.06
41,201.84
5,162.60
34,811.03
352,068.16
24,142.48
7,355.81
114,026.36
44,463.00
11,837.67
46,765.94
17,125.28
3,049,350.24
109,043.06
6,000.00