Table of Contents
2016 Budget
Budget Table of Contents
BUDGET SUMMARY
County Administrator’s Budget Message ........................ 3
Property Tax Levy ……………………………………………………….. 5
2016 Budget Summary ………………………………….…………….. 9
ORGANIZATIONAL STAFFING
List of Principal Officials ……………………………………………… 20
Organization Chart ……………………………………………………… 21
Authorized Staffing Levels ………………………………………….. 22
STRATEGY ALIGNED MANAGEMENT
Budgeting Process ……..………………………………………….…… 24
Solution Oriented Management …………………………………. 25
GENERAL REVENUE FUND
Fund Description, Revenue and Expenditure Trends ….
Fund Statement ………………………………………………………....
Board of County Commissioners …………………………………
County Administrator ……………………………………………….…
County Attorney ………………………………………………………….
Judicial Services …………………………………………………………..
County Auditor-Treasurer …………………………………………...
License Center ……………………………………………………………..
County Assessor …………………………………………………………..
Human Resource Management ……………………………………
30
32
33
36
41
48
51
55
58
61
Management Information Services ……………………………… 64
County Recorder ………………………………………………………….. 67
GIS/Mapping ……………………………………………………………….. 70
Facilities Management ………………………………………………... 74
Veteran Services ………………………………………………………….. 78
Environmental Services ……………………………………………….. 80
County Sheriff ……………………………………………………………… 83
County Jail …………………………………………………………………… 91
Extension Service …………………………………………………………. 95
County Probation ……………………………………………………….… 99
Community Programs ………………………………………………….. 101
ROAD & BRIDGE SPECIAL REVENUE FUND
Fund Description, Revenue and Expenditure Trends …… 104
Fund Statement …………………………………………………………... 105
Highway Department …………………………………………………… 106
HEALTH & HUMAN SERVICES SPECIAL REVENUE FUND
Fund Description, Revenue and Expenditure Trends …… 109
Fund Statement …………………………………………………………… 111
Health & Human Services Department ………………………… 112
FORFEITED TAX SPECIAL REVENUE FUND
Fund Description, Revenue and Expenditure Trends ..... 125
Fund Statement …………………………………………………………... 126
2016 Budget / Beltrami County, Minnesota / Page 1
Natural Resource Management Department …………….… 128
DEBT SERVICE SPECIAL REVEJUE FUND
Fund Description ………………………………………………………...
Debt Service Limits ………………………………………………………
Bond Rating …………………………………………………………………
Debt Service Obligations ……………………………………………..
Fund Statement …………………………………………………………..
132
132
132
133
134
Beltrami County Communities …………………………………….. 143
Education & Health Care ……………………………………………… 143
People Quickfacts ………………………………………………………... 144
Business Quickfacts ……………………………………………………… 145
Geography Quickfacts …………………………………………………. 146
Major Property Taxpayers …….………………………………….… 146
CAPITAL PROJECTS SPECIAL REVENUE FUND
Fund Description, Revenue and Expenditure Trends ….. 135
Fund Statement ………………………………………………………….. 135
FINANCE POLICIES
Financial Management Policy …………………………………….… 147
Budget Management Policy …………………………………………. 157
Long-Term Debt Policy ……………………………………………….… 161
Investment Policy …………………………………………………..….… 163
NON-MAJOR GOVERNMENT FUNDS
Fund Descriptions ……………………………………………………..… 137
Combined Fund Statement ………………………………………….. 138
CAPITAL IMPROVEMENT PLAN
Transportation Improvement Plan .................................... 166
Capital Equipment Plan (by Department) ......................... 174
TRUST AND AGENCY FUNDS
Fund Descriptions ………………………………………………………… 139
GLOSSARY OF TERMS
General Government Terms ………………………………………… 184
Taxation Terms ……………………………………………………………. 193
Health & Human Services Acronyms ……………………………. 196
ABOUT BELTRAMI COUNTY
Community Profile …………………………………………………….… 141
Brief History of Beltrami County ………………………………….. 141
Beltrami County Government ……………………………………... 142
County Administrator’s Budget Message
September 15, 2015
Beltrami County Board of Commissioners
Beltrami County Administration Building
701 Minnesota Avenue NW
Bemidji, MN 56601
RE: 2016 Budget Transmittal Letter
Honorable Members of the Beltrami County Board of Commissioners:
Please accept this 2016 Budget for Beltrami County. Minnesota State Statute 375A.06 requires the County Administrator to “prepare and submit to
the County Board a proposed annual budget and long-range capital expenditure program for such period as the County Board may direct, each of
which shall include detailed estimates of revenue and expenditures and enforce the provisions of the budget when adopted by the County Board.”
This proposed budget and capital improvement plan is presented in compliance with state law.
Effects to the County from Economic Downturn
After weathering the storm of the economic downturn, the county was hopeful that 2015 would show significant new construction in Beltrami
County, and the corresponding increase in tax base that comes with the construction. While the significant growth has not happened, we do hear
consistently from the economic development leaders in the community that there is a real upturn in what is happening. Because of the diverse local
economy, the worst of the national downturn never did hit the citizens in Beltrami County like it did in other areas of our state or nation. However,
during those years the County Board made the decision to keep the property tax levy at a zero increase for three years from 2012 through 2014.
Not surprisingly in an economic downturn, the demand for public services was increasing in the area of health and human services as well as law
enforcement, and we continue to play catch up to those factors. The zero growth of levy for three years along with the growth in services created
the perfect storm of needing to increase the property tax levy in 2015 and again in 2016.
Job Evaluation Study Carryover
The County Board had committed to doing a Job Evaluation Study during the contract negotiations for 2013. With such studies designed to review
positions in relation to where similar positions are paid in other counties, along with providing compensation for job functions that have changed, the
County Board was aware that the study would have costs associated with implementation. After having had three years of stagnant wages, it was
expected that the county would have increases in salary and benefit. The cost impact of the job study, plus the cost of living and insurance
adjustments provided in the 2014 – 2016 employment contracts are included in the 2016 budget and levy. These salary related increases are the
lion’s share of increases to the 2016 levy.
Addressing Staffing Needs
The county has made great efforts to keep staffing levels as low as possible, in spite of increased work in our Health and Human Services sector and
our Law Enforcement and Prosecution areas. The 2016 budget being recommended includes four new staff positions. Two of the positions are in
the Income Maintenance area of Health and Human Services, along with an additional Social Worker to address the huge new demands for the
estimated 2,000 MNChoices Assessments that must be conducted for clients. The budget also includes an additional Assistant County Attorney, a
request that has been made for many years without being addressed.
State Aids and Support
The State Legislature was not able to pass a tax bill during the 2015 session. With the huge reserves the state has enjoyed during the economic
recovery, it was the hope of counties that we would see significant increases to County Program Aid. Beltrami County had especially high hopes that
the state would assume responsibility for the cost of the majority of our foster care placements. We had been the recipient of a new foster care aid
starting in 2015 in the amount of $3,000,000 per year, but it still falls way short of covering this large bill. This cost is a complete driver in the budget
and levy in Beltrami County, as well as for the annual use of fund balance (our savings account).
Innovation in Governance Legislation
With the increased revenue coming to the state through income and sales taxes, it is a natural assumption that the state will be able to provide
better funding for the work that they assign to counties. However, that effort should include an honest evaluation of how the state and local
governments do business. Redesign of government programs, services and processes should be part of the total solution.
The Association of Minnesota Counties offered the Minnesota Accountable Government Innovation and Collaboration Act as part of the redesign
discussion. The proposed law provided an expedited process for counties to introduce innovation through pilot projects. While committing to
outcome measurement, reporting, and collaboration - counties could get waivers from existing rules and statutes that could otherwise pose an
obstacle to innovation. The proposed legislation has been well received in House and Senate Committee hearings in the past and AMC continues to
list it on their platform priorities.
Property Tax Levy
One of the goals for the development of the 2016 Budget was to hold the Property Tax Levy growth to as low of level as possible.





Growth in Levy for Debt Service totaling $201,000
o Coupled with Use of $350,000 Debt Service Reserves
o Jail Debt is all new levy, huge increase in payment on Judicial Center as principal payments start in 2016
Labor Contracts for 2016 allow for 1.5% increase on Jan 1 and 1.5% increase on July 1
o Total cost of approximately $450,000
o 2016 is the 3rd year of a 3 year contract
Labor Contracts provide an additional $50/month/employee for health related benefits
o Total cost of approximately $200,000
Most employees remain in the process of receiving steps on the pay grid , progressing to the top of pay scale
o Total approximate cost of $250,000
Four new positions being recommended: Cost $191,000
The various issues add up to the needed increase in levy of $1,200,949. This dollar amount equates to an increase of 6.87%.
Regular Levies
"(Operations)
Revenue Fund
Human Services
Road and Bridge
PERA Increase Levy
Total Regular
2012
2013
2014
2015
2016
$ Change
$8,240,040
$5,419,126
$2,107,347
$39,500
$15,806,013
$7,826,701
$6,380,184
$2,174,425
$39,500
$16,420,810
$8,113,370
$6,588,750
$2,238,393
$39,500
$16,980,013
$9,066,658
$6,647,181
$2,377,910
$39,500
$18,131,249
$9,685,273
$7,137,811
$2,377,910
$39,500
$19,240,494
$330,000
$275,000
$350,000
$340,203
$450,000
$450,000
$550,000 (CAB in 2012)
$1,680,000
$1,065,203
$296,000
$210,000
$296,000
$400,000
$90,000
$537,000
-$206,000 -228.89%
$137,000 25.51%
$506,000
$696,000
$270,000
$897,000
$270,000 100.00%
$201,000 22.41%
$17,486,013
$18,827,249
$20,137,494
$618,615
$490,630
$0
$0
$1,109,245
% Change
6.39%
6.87%
0.00%
0.00%
5.77%
Debt Service Levies
LEC Debt Service
Judicial Center
CSC Debt
Jail Debt
Total Levy
$17,486,013
$17,486,013
$1,310,245
6.96%
When the levy was adopted in 2013 and 2014, the board was aware that they were adopting a deficit budget. Consequently, they were aware that
they would have to find ways to fill that deficit gap in future years in order to fund current year operations going forward. To buy down the pain of
the recession in 2012 through 2014, we pushed the need for a larger increase to happen in 2015 and 2016.
As required by the State of Minnesota, Beltrami County mails “parcel-specific” tax statements that show each tax payer the amount their taxes will
change as a result of decisions made by the respective city/township, school district, special tax districts, as well as any tax increase or decrease
resulting from decisions made by the county. Most of these local governments are required to hold special budget public hearings prior to finalizing
the budget and property tax levy. Statutes refer to these hearings as Truth in Taxation Hearings. Beltrami County’s budget hearing will be held on
December 1 at 6:00 pm. Citizens interested in commenting on budget spending priorities are invited to attend the public hearing.
Significant Budget Proposals
While the 2016 primarily just tries to “sustain” existing programs and services, there are a couple of significant new investments that should be
highlighted. Those priorities include:
 Two additional Eligibility Specialists in Health & Human Services to do intake for the growing caseload.
 One additional Social Work position that will primarily conduct MnCHOICES assessments as per statutory requirements.
 One additional Assistant County Attorney to address the caseload per attorney and to allow compliance with significant new Child Protection
laws.
 Increases to the debt payments due on the Judicial Center, Law Enforcement Center and Jail Remodel.
Carry Over Issues
 The most significant cost, by far, to the county is the workforce that carries out all of our important functions. 2016 is year 3 of a three year
contract with our labor unions. The increases built into the 2016 budget include the cost of living adjustment of 1.5% in January and 1.5% in
July as well as additional dollars for health insurance. With the county having done a Job Evaluation Study in 2014, we have the majority of
our employees in a step process that provides an annual adjustment/increase in order to keep them within the range of pay that the general
market supports for each job type.
 MnCare and MnCHOICES are both programs that provide services to Health and Human Services clients through a state prescribed system.
Both programs have significant system issues that are real drivers for the amount of time that staff must dedicate to individual cases. The
county continues to work our way through these inefficient or time driven systems in order to best serve our clients.
A Recognized Leader
Beltrami County has developed a reputation as a county government innovation leader. This county has board members and numerous department
heads that sit on statewide boards or advisory commissions. After an immense amount of planning and pulling partners together, Beltrami County
was successful in securing a legislative appropriation of $2,000,000 that will be used to create a pilot program for addressing the needs and gaps in
mental illness services in rural Minnesota. Beltrami County was the only county to receive the appropriation, with much credit going to Sheriff Phil
Hodapp along with several other county and community leaders. Another very significant effort is that we have been a true leader in securing a long
term care and medical facility for veterans with all indications that legislation to fund the facility will come in 2016. Our Health and Human Services
Director is working through the ranks of leadership in the HHS Association and will serve as President in coming years. Our Highway Engineer is on
the Local Road Research Board, a national advisory board that continually monitors and analyzes practices being used around the globe in an effort to
find better ways to maintain our highways, bridges and infrastructure. Our early adopting of the Local Transit Sales and Use Tax has provided for an
Accelerated Road Improvement plan that is injecting significant money into an infrastructure that has fallen woefully behind is ground breaking in its
multi-faceted approach. Our progressive work with the Red Lake Nation and with the Leech Lake Bank of Ojibwe are providing models that other
counties can use in their relationships with tribal government.
With a reputation as a county that embraces change, there is an obligation to continue to learn from past experiences and to become more bold in
future initiatives. Even with the uncertainty of state and federal financial health, or perhaps because of that uncertainty, Beltrami County will need
to search for ways to improve the performance of county systems and processes. The input and support of the Beltrami County Board and county
citizens is critical to that effort.
County Financial Health
The 2016 Beltrami County Budget is balanced, with one important distinction. The Administrator, Health and Human Services leadership, and two
County Commissioners are working through a legislative or administrative solution on the state or federal level for a significant number of foster care
placements and payments. When discussions with our U.S. Congressional delegation came to a brick wall, we worked with State Senator Rod Skoe.
It is with much credit to Senator Skoe that the senate provided for a County Based Need Aid that specifically funds Beltrami County with Foster Care
Aid for 2015 through 2025. During that 10 year reprieve, it will be the goal of Beltrami County leadership to find solutions to the underlying issues
and to the proper payment source. Beltrami County continues to work with legislative leadership to craft a solution and funding for the foster care
costs that, despite the $3 million in state aid, will force us to use another $1 million of fund reserves in 2016.
In spite of having turned to reserves to fund the 2013 and 2015 budget deficits for foster care, the overall financial condition of Beltrami County
remains strong. County financial policies emphasize conservative budgeting and careful use of long-term debt. County fund reserves remain strong,
allowing the county to meet cash flow needs, one-time capital needs and unforeseen emergencies. Restrictive policies governing the use of fund
reserves avoid the trap of using one-time funds for on-going operational obligations. With a carefully crafted Fund Balance Policy that was adopted
in 2013, it is now the job of Beltrami County to restore the fund balance to the six month operating level. Restoring that balance will come very
slowly and will need to be very deliberate. Financial accounting practices allow county officials to constantly monitor the fiscal health of the county
and to make policy adjustments as needed.
It is my observation and feeling that Beltrami County government is thoughtfully and methodically becoming a more efficient and effective
organization, a government entity with a strategic focus that prioritizes limited resources toward those outcomes most valued by the citizens of
Beltrami County. To that end, Beltrami County will continually strive to achieve its mission and vision:
Mission & Values. Beltrami County will be the catalyst to firmly establish a community that promotes healthy families, environmental quality,
expanding economic opportunity, and a quality of life second to none. The County will accomplish this through innovation, commitment, hard
work, collaboration, leadership, and customer responsiveness.
Acknowledgements
The development of the annual county budget is a team effort. Policy direction and input from the Beltrami County Board of Commissioners is
essential and appreciated. It is my hope that county staff will continue to provide better and better resources and processes to the County Board to
assist them in their policy responsibilities, their obligation to “steer the ship.” The 2016 Budget Committee also provided valuable insight and
contributions during budget development.
I also need to recognize the efforts of Beltrami County department directors. Beltrami County residents should be proud of the leadership that is
demonstrated daily by these outstanding managers. Finally, I want to recognize the contributions made by county accounting staff to the
development of this budget document. Specifically I need to thank JoDee Treat, Samantha Rux and Diane Moe for their work in fitting work on the
budget book into everything else they do. The number crunchers help to highlight revenue and expenditure trends that require attention. I am
grateful for their professionalism and their attention to detail.
Respectfully submitted,
Kay L. Mack
Budget Summary
2016 Budget
Overview – Fund Structure
A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together
with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain
objectives.
Beltrami County has a financial structure that includes seven major governmental funds. Additionally, seven nonmajor governmental funds, special
revenue funds. The Beltrami County Board of Commissioners budgets and appropriates resources for the major and nonmajor governmental funds.
Appropriated means that an authorization has been made by the Board of Commissioners which permits county officials to make expenditures of
county resources. Accounting activity related to Internal Service Fund, Investment Trust Fund and Agency Funds are part of the annual financial audit
but budgets are not legally adopted for these funds.
The following describes county’s governmental funds and how they are used as part of the county’s annual operating budget:
The General Revenue Fund accounts for the revenues and expenditures related to normal governmental activities which are not accounted for in
other funds. The following departments are accounted for in the General Revenue Fund: Board of County Commissioners, County Administrator,
County Attorney, Judicial Services, County Auditor-Treasurer, License Center, County Assessor, Human Resource Management, Management
Information Services, County Recorder, GIS/Mapping, Facilities Management, Veteran Services, Environmental Services, County Sheriff, County Jail,
Extension Service and Community Programs.
The Road & Bridge Fund is a Special Revenue Fund that is responsible for the maintenance, development and long range planning of the county
transportation system. Projects are completed by Highway Department staff and equipment when possible and by letting bids for major
construction.
The Health & Human Services Fund is a Special Revenue Funds that account for the cost of services provided to persons receiving public health, public
assistance and social services, which flow through local county bank accounts. The activities of the Health & Human Services Department are
included in this fund.
The Forfeited Tax Sale Fund is a Special Revenue Fund that accounts for the proceeds from the sale of, rental of or activities upon land forfeited to
the State of Minnesota and administered by Beltrami County. The Forfeited Tax Fund includes the activities of the Natural Resource Management
Department.
The Solid Waste Management Fund is a Special Revenue Fund that accounts for contracts to manage the day to day operation of the County’s Solid
Waste Management Program. The Environmental Services Department administers the county solid waste program.
The Debt Service Fund accounts for the retirement of bonds issued for the construction of the Community Services Center, Jail, County
Administration Building, Law Enforcement Center and the Judicial Center.
The Capital Projects Fund is a Special Revenue Fund that accounts for financial transactions of the county for general capital improvements to county
property and equipment.
The Non-Major Government Funds for Beltrami County are:






The Ditch Special Revenue Fund is used to account for the construction, repair and maintenance of the drainage ditches under the
jurisdiction, or within the shared jurisdiction, of Beltrami County.
The Technology Special Revenue Fund is used to account for the financial transactions of the county for computer-related activities.
The Unorganized Townships Special Revenue Fund is used to account for the activities of the eight unorganized townships located in Beltrami
County.
The Consolidated Conservation Special Revenue Fund is used to account for the promotion of tourism, agriculture, industrial development
and natural resource rehabilitation and development. Financing is provided by an apportionment of timber and mineral proceeds from
consolidated conservation land and a portion of the payment-in-lieu-of-taxes from consolidated conservation lands.
The Law Library Special Revenue Fund is used to account for the activities of the law library that is located in the Beltrami County Judicial
Center.
The Development Special Revenue Fund is used to account for the promotion of tourism, agriculture, industrial development, not to exceed
five dollars per capita per year. Financing is provided by an apportionment of timber and mineral proceeds from tax-forfeited land.
Fund Structure Chart
Beltrami County
All Funds
Governmental Fund Types
General Revenue Fund
Road & Bridge Fund
Proprietary Fund Types
Investment Trust Fund
Fiduciary Fund Types
Short-Term Disability Insurance Fund
Trust & Agency Funds
Health & Human Services Fund
Government Fund types,
expendable trust funds, and
agency funds are reported on
the modified accrual basis of
accounting.
Proprietary Funds are
accounted for using the
accrual basis of accounting.
Forfeited Tax Fund
Solid Waste Fund
Investment Trust Funds are
reported on the full accrual
basis of accounting.
Debt Service Fund
Capital Projects Fund
Budget Summary for Government Funds
The tables on the following page express the budget and appropriations summary for major and non-major government funds for 2016:
Important Note: The Solid Waste Budget has not been constructed as of this writing. The numbers in the Solid Waste column of the Budget Summary
for Government Funds will change in the final budget. The final solid waste budget will be adopted with other county budgets in December and will
be posted to the County website at that time.
Budget Summary for Government Funds
Year Ending December 31, 2016
Road and
Bridge
General
Health and
Hum an Services
Forfeited
Tax
Solid
Waste
Debt
Service
Capital
Projects
Other
Governm ental
Funds
Total
Governm ental
Funds
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Charges for Services
Fines & Forfeits
Gifts & Contributions
Interest on Investments
Miscellaneous
Total Revenues
10,771,773
68,500
6,223,933
2,132,337
86,000
32,100
375,180
1,334,190
21,024,013
5,577,910
182,000
9,991,603
842,747
16,594,260
7,137,811
17,308,039
2,043,999
627,000
27,116,849
150,000
119,000
1,163,020
500
1,432,520
133,300
1,400
7,000
91,600
233,300
897,000
198,665
1,095,665
280,000
280,000
38,541
456,400
24,500
50,000
569,441
24,534,494
353,841
69,900
34,584,640
6,298,203
136,000
32,100
375,680
1,961,190
68,346,048
Expenditures
General Government
Public Safety
Highw ay & Streets
Sanitation
Human Services
Health
Culture & Recreation
Conservation
Economic Development
Capital Outlay
Debt Service
Total Expenditures
9,937,967
10,146,461
923,965
21,008,393
489,495
18,084,765
18,574,260
25,840,738
2,210,560
28,051,298
190,406
1,203,772
1,394,178
268,604
268,604
1,431,198
1,431,198
280,000
280,000
190,000
60,700
66,000
360,620
677,320
10,127,967
10,635,956
18,145,465
268,604
25,840,738
2,210,560
1,114,371
1,269,772
360,620
280,000
1,431,198
71,685,251
-
(107,879)
(3,339,203)
Revenues Over (Under)
Expenditures
Other Financing Sources (Uses)
Transfers In
Transfers Out
Use of Reserve Funds
Sale of Capital Assets
Compensation for Loss of Capital Assets
Total Other Financing
Sources (Uses)
Excess Revenues & Other Sources
Over (Under) Expenditures and
Other Sources
15,620
(1,980,000)
(934,449)
109,380
(140,000)
15,000
1,980,000
-
-
(141,000)
-
-
-
-
281,000
(109,380)
-
390,380
(390,380)
1,980,000
15,000
(15,620)
1,980,000
-
(141,000)
-
-
-
171,620
1,995,000
-
63,741
(1,344,203)
(934,449)
38,342
(102,658)
(35,304)
(35,304)
(335,533)
-
-
Fund Balance - Beginning
18,604,206
5,860,268
3,089,344
1,916,820
517,689
1,051,368
671,581
2,298,044
34,009,320
Fund Balance - Ending
18,604,206
5,860,268
2,154,895
1,814,162
482,385
715,835
671,581
2,361,785
32,665,117
(335,533)
Budget Revenues
Budget revenue estimates are primarily based on an examination of historic trend data. The analysis of trends is completed in-house by county
department and financial staff. Also, in some cases, county intergovernmental revenues are based on estimates provided by the State of Minnesota
Department of Revenue. However, obtaining timely revenue data from the State of Minnesota is frequently a problem. County officials are
conservative in estimating future budget revenues so as to avoid revenue shortfalls during the budget year.
The 2016 revenue budget of $68,346,048 represents an increase of $3,208,755 (4.92%) from the adopted 2015 revenue budget of $65,137,293. The
increase in taxes includes the property tax levy increase of $1,310,245, but also includes increases to taxes such as Deed Tax and Mortgage
Registration Tax. Most of that increase is in the Intergovernmental Revenue. In other words, it is money that flows from one government (mostly
the State of Minnesota) to the county. The following schedule presents a summary of revenue received in 2014, and budgeted for in 2015 and 2016.
2014
Actual
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Fines & Forfeits
Miscellaneous
Total Revenues
21,293,649
2,386,930
109,535
31,612,588
7,881,900
150,595
193,701
1,835,027
1,511,617
66,975,542
2015
Budget
2016
Budget
21,763,749
2,265,163
69,900
31,563,112
7,144,119
136,000
32,000
300,680
1,862,570
65,137,293
24,534,494
353,841
69,900
34,584,640
6,298,203
136,000
32,100
375,680
1,961,190
68,346,048
Fines &
Forfeits
0.20%
Gifts &
Contributions
0.05%
9.22%
Interest on
Investments
0.55%
Miscellaneous
2.87%
Combined Funds
2016 Revenue Sources
Taxes
35.90%
Special Assessments
0.52%
Intergovernmental
50.60%
License & Permits
0.10%
Taxes
In evaluating the property tax burden imposed on properties in the county, tax payers should monitor trends and relationships between the total
property tax levy, taxable market value, property tax rates, and property classification/classification rates. The Property Tax Levy is the imposition of
a tax against eligible property located in the county. Property taxes account for 29.46 percent of total 2016 revenues. For the 2016 Budget, the total
property tax levy goes up 6.96% from 2015. You will note that the levy stayed the same for the years 2012 – 2014, and has risen in 2015 and 2016.
The Taxable Market Value is an assessor’s estimate of what property would be worth if it were sold. From 2007 to 2011, the Total Taxable Market
Value of Beltrami Country had increased by 24.45 percent. However, the dramatic annual growth of property valuations that was experienced from
2002 to about 2010 decreased in 2012 and then leveled off in 2013 to 2016. We have seen a slight increase in market value for taxes payable in
2016, now at $2,992,113,800.
Beltrami County
Beltrami County
Total Taxable Market Value
Total Property Tax Levy
$2,992,113,800
$2,970,325,900
$3,000,000,000
$22,000,000
$20,000,000
$2,800,000,000
$2,822,204,600
$2,700,000,000
$2,898,976,600
$2,600,000,000
$2,500,000,000
$2,400,000,000
$2,386,728,900
$2,300,000,000
$2,200,000,000
Property Tax Levy
Taxable Market Value
$2,900,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$2,100,000,000
$10,000,000
$2,000,000,000
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
Beltrami County
Beltrami County
Net Tax Capacity
Nominal Tax Rate
37000000
$32,423,695 $33,242,151
$32,574,305
Nominal Tax Rate
Net Tax Capacity
32000000
27000000
$25,666,146
22000000
95
70
62.467
58.070
60.578
53.335
17000000
12000000
45
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
The Tax Capacity is the valuation of property based on market value and class rates, on which property taxes are determined. As the Net Tax
Capacity grows in a county, it requires less tax effort (lower tax rates) to collect the desired amount of property tax revenue. As a general rule,
counties with higher tax capacity have lower tax rates and are thought to impose a lower tax burden on property tax payers. From 2007 to 2011, the
total tax capacity for Beltrami County increased by 36.92%. The growth curve ended there, with a decrease happening in 2012. The 2016 Tax
Capacity of $33,242,151 is a growth of onlt 2.52% over 2015, which reinforces the earlier statement that we are not seeing the new construction
growth we had hoped for.
The Tax Rate is expressed as a percentage of tax capacity and is used to determine the property tax due on a property. From 2007 to 2011, the
Beltrami County property tax rate had decreased by 14.61 percent. The changes to these tax rates are a combined result of the county having levied
less in proportion to the tax capacity along with some changes to the way in which property taxes are calculated. The tax calculation formula is
decided completely by the legislature. As values grow at a higher rate than growth in levy, the result is a lower tax rate. With the County Board
needing to increase the levy at a proportionately higher level than the growth in value, it will cause a slight increase in tax rate. The preliminary tax
rate for 2016 is 60.578%, up from 58.070% in 2015.
Charges for Services include fees collected by the County Recorder, County Treasurer, County Sheriff and many other departments for services
provided. For the 2016 Budget, Charges for Services represent 9.22 percent of all county revenue.
Other Revenue Sources
Intergovernmental, Property Taxes, and Charges for Services comprise 95.71 percent of the 2016 revenue budget. Other, smaller, revenue sources
include Special Assessments, Other Taxes, Licenses & Permits, Gifts & Contributions, Fines & Forfeitures, Interest on Investments and Miscellaneous.
The 2016 Budget includes tables and charts in order to quickly view the impacts of revenue source on county funds and departmental budgets.
Budget Expenditures
The 2016 expenditure budget of $71,685,251 represents an increase of $6,632,610 (10.19%) from the adopted 2015 budget of $65,052,641. The
following schedule presents a summary of expenditures made in 2014, and expenditures budgeted for 2015 and 2016.
2014
Actual
Expenditures
General Government
Public Safety
Highway & Streets
Sanitation
Human Services
Health
Conservation
Capital Outlay
Debt Service
Total Expenditures
9,592,413
9,563,246
16,512,010
3,278,031
22,539,456
2,019,909
978,944
1,496,792
534,087
309,379
655,720
67,479,987
2015
Budget
2016
Budget
9,791,440
9,575,164
12,441,385
3,554,411
23,600,329
2,149,987
1,112,230
1,361,075
360,620
280,000
826,000
65,052,641
10,127,967
10,635,956
18,145,465
268,604
25,840,738
2,210,560
1,114,371
1,269,772
360,620
280,000
1,431,198
71,685,251
Health & Human Services
Expenditures for Health & Human Services remain the largest county expenditure area. For the 2016 Budget, 39.13 percent of all county
expenditures will be directed to Health & Human Services activities. Nearly all of the health or human services programs provided by the county are
mandated by the state or federal government. As changes occur in client eligibility, local government match requirements or reimbursement rates,
expenditures for health and human services can fluctuate rather dramatically from year to year. For example, funding for the health needs of poor
families remains one of the most controversial policy issues facing the Minnesota State Legislature and counties. Future legislative decisions related
to Medicaid enrollment and General Assistance Medical Care (GAMC) and Foster Care could have a dramatic impact on the 2016 County Budget and
future county obligations.
General Government
General Government expenditures include county government activities related to administration, auditor/treasurer, recorder, assessor, technology,
personnel, facilities management and similar functions. The 2016 Budget expenditures for these services comprise 14.13 percent of all county
spending.
Highway & Streets
Spending on Highways & Streets fluctuates from year to year based on the timing of state and/or federal reimbursements for new construction
activity. For the 2016 Budget the county has incorporated the projects that will be covered through the new ½ of 1 percent sales tax that was
adopted by the County Board. The sales tax first started generating revenue in 2014 and must be dedicated entirely to improving our county road
system. It is expected that 2016 will again be another very active year for road projects.
Public Safety
Public Safety expenditures make up 14.84 percent of total county expenditures. Funding that maintains staffing levels of patrol deputies and
investigations remains a high priority for the county. Rising jail operations costs are a significant concern and it is expected that county officials will
continue to work with Judges from the Ninth Judicial District to adopt policies and procedures allowing for greater use of proven alternative
sentencing options, reducing jail costs to county tax payers. In late 2014 the county began the process of financing a remodeling project for the
County Jail. The project will add significant safety measures for jail staff and inmates. The original design that included a new booking and
segregation block would have added efficiencies and provided cells that allow the jail staff to segregate inmates until they could be placed in the
appropriate cell blocks. The project was completely changed when the Department of Corrections notified the county that adding the booking and
segregation cell area would require that we add six additional corrections officers to our workforce. The county can simply not afford to add that
level of ongoing salary to gain such a small number of beds in our jail. We believe that scaling down the project was an example of resilient
government that changes focus when the situation call for it. The remodel will address the needs of the food service, a much needed upgrade.
Other Expenditures
Health & Human Services, General Government, Highway &
Streets and Public Safety comprise 93.41 percent of all
proposed county spending for 2016. No significant decreases
or increases of other expenditure categories are budgeted
Conservation
1.77%
1.55%
Economic Capital Outlay
Development
0.39%
0.50%
Debt Service
2.00%
Combined Funds
2016 Expenditures
General Government
14.13%
Health
3.08%
Public Safety
14.84%
Human Services
36.05%
Sanitation
0.37%
Highway & Streets
25.31%
Capital Improvement Plan
The Beltrami County Capital Improvements Plan (CIP) is created in accordance with the guidelines of Minnesota Statutes, Section 373.40. The CIP
covers all public improvement and building projects, with a useful life of five years or greater, currently anticipated to be undertaken by the county
during the next five years. While cost estimates and proposed funding sources are identified for each general improvement area, the CIP is not
intended to provide a detailed or complete financing plan for each project. As the county prepares to undertake individual projects, the County
Board will consider a specific finance program.
The CIP is revised and updated on an annual basis during the annual budget cycle. Changes to the priorities established in the plan should be
expected. Changes can be caused by reductions in funding levels, opportunities for grants or other aids, delays in obtaining construction permits or
necessary approvals, emergency needs or simply changes in community preferences.
Most CIP regular projects are repair/replacement and maintenance projects. These projects should help improve operating efficiencies and offset
increased costs for operations and repairs. By continuing an ongoing equipment replacement schedule, departmental operating budgets will not
need to fund replacement of this equipment. Replacing equipment on a scheduled basis also results in reduced maintenance costs of the old
equipment and can provide enhanced performance due to new equipment technology. Completion of scheduled building maintenance
improvements will extend the lives of the buildings. Providing funds for building improvements annually will enable capital improvements to be
scheduled as needed, over time, rather than waiting for an emergency situation which will cost more to correct.
List of Principal Officials
Elected County Officials
County Attorney:
Keith Winger (Chair)
Term ends: Jan. 2019
Annie Claesson-Huseby
County Sheriff:
Joe Vene
Phil Hodapp
Auditor/Treasurer:
JoDee Treat
District Court Judge:
Judge Paul T. Benshoof
Judge John G. Melby
Judge Shari R. Schluchter
Board of County Commissioners
1st District:
2nd District:
3rd District:
th
Richard Anderson
4 District:
Tim Sumner
5th District:
Jim Lucachick
Appointed County Officers
County Administrator: Kay Mack
Term ends: Indefinite
County Assessor:
Joe Skerik
Term ends: December 2016
County Engineer:
Bruce Hasbargen
Term ends: April 2018
County Recorder:
Charlene Sturk
Term ends: Indefinite
Veterans Services:
Scotty Allison Term ends: April 2016
Beltrami County, Minnesota
Organization Chart
Updated: November 2014
Authorized Staffing Levels
Beltrami County employees are the greatest asset of county government. County officials strive to establish and to
maintain the delicate balance of salary and benefits that allows the county to recruit and to retain talented employees who deliver services and
outcomes expected by county residents, within budget constraints.
Personnel costs represent a significant percentage of all county expenditures. For some county departments, personnel costs may represent as much
as 90 percent of departmental expenditures. As an example, 89 percent of the 2015 Nursing Services division budget is personal services. Many
county staffing positions are funded in part or entirely from state or federal grants or reimbursements. To illustrate, personnel costs related to
Eligibility Specialists in the Human Services Department are reimbursed by state/federal TANF funds at approximately 50%. In other cases, staffing
levels are mandated by other governmental units (ex. jail staffing levels must be approved by the Minnesota Department of Corrections).
Beltrami County currently has labor agreements with seven unions that represent a majority of county employees. Each of the eight labor
agreements have a three year term ending 12/31/2016.
Due to such a high percentage of county expenditures attributed to personnel costs, careful monitoring of approved county staffing levels and
salary/benefit levels will continue to be needed in order to control the growth of county budgets.
2016 Staffing Requests
The absolute cost driver in county government is staffing. With the exception of the cost of building and improving roads, our departmental
expenses are predominately budgeted for wages and benefits. For this reason, the county takes a very careful and conservative approach to adding
or replacing staff. The budget proposed by the Budget Committee to the County Board, and included in this Budget book include the following new
positions:
 Two additional Eligibility Specialists in Health & Human Services to do intake for the growing caseload.
 One additional Social Work position that will primarily conduct MnCHOICES assessments as per statutory requirements.
 One additional Assistant County Attorney to address the caseload per attorney and to allow compliance with significant new Child Protection
laws.
Authorized Staffing Levels
County Department
Assessor
Attorney
Auditor-Treasurer
County Administration
Environmental Services
Extension Service
Facilities Management
GIS/Mapping
Highway Department
Human Resource Management
Jail
License Center
Management Information Services (MIS)
Natural Resource Management
Recorder
Sheriff’s
Veteran Services
Total Full-Time Equivalents
2011
9
13
10.2
2
5
.70
15.30
2.5
136.60
35.17
1
26
7
6
8
3
55.75
1.5
337.72
2012
9
13
10.1
2
5
.70
14.11
2.5
137.67
33.25
1
25.17
7.15
6
8
3
55.5
2
335.15
2013
2014
9
13
10.3
2
5
.70
14.75
2.5
137.57
34.98
2
35.25
7.15
6
8
3
48
2
341.20
9
13
10.3
2
5
.7
14.75
2.5
140.77
36.2
2
37.4
7.15
6
8
3
50.78
2
350.55
2015
8
13
10.2
2
5
0.7
14.75
2.5
140.18
36.2
2
39.4
7.15
6
8
3
50.02
2
350.10
2016
8
14
9.5
2
6
.7
13.75
2.5
146.68
36.2
2
42.15
7.15
6
7
2.5
51.34
2
359.47
Budgeting Process
County Government as a Provider of Services
The traditional role of county government in Minnesota has been to serve as an administrative arm of state government. Counties carry out state
mandated activities and administer those services and programs established by state law. Minnesota residents look to counties as the primary access
point for the delivery of most state and federal programs.
As the administrative arm of state government in the provision of state-mandated programs and services, counties rely on the State of Minnesota,
and to some extent the federal government, to adequately fund the programs created by the state. Unfortunately, state government has gradually
and consistently withdrawn financial support for many of the mandates that counties must provide. The deterioration of the historic state/county
partnership has strained relationships and has put many good programs in serious jeopardy.
What About Outcomes?
The Beltrami County Board of Commissioners met in a planning retreat in April of 2013 and discussed the long-term implications of state expectations
for counties as service providers. That gathering reinforced our belief that the current state/county service delivery management orientation is not
sustainable. Maintaining a “business as usual” attitude would fail to respond to the dramatic financial, political and demographic shifts that require
thoughtful change. The retreat participants also explored the effectiveness of the services provided. Over the years, county government has become
quite proficient in developing ways to add efficiency to programs and services. Efficiency expertise has allowed the county “to do more with less” in
a seemingly never ending quest to reach state compliance requirements. However, as Stephen R. Covey has written:
“People and their managers are working so hard to be sure things are done right, that they hardly have time to decide if they are doing the
right things.”
The discussion held during the planning retreat of the Beltrami County Board challenged all county officials to more carefully examine the
effectiveness, “outcomes,” of services provided by the county. Implied was the realization that we ought not to solely measure our success on the
basis of “inputs,” how many people are served by a program or how many cases we are managing. Instead, we should be measuring our success on
the results of our services and programs.
Strategy Aligned Management to Solutions Oriented Management
For some time, county officials and employees have been working diligently and methodically to develop and to implement a new management
orientation for how business is conducted in Beltrami County. The name given to the new management strategy was Strategy Aligned Management.
Changing from a “service delivery management orientation” to an “outcome-based management orientation” is extremely difficult for government.
Traditional turf issues must be overcome, rule-bound bureaucracies must be challenged, partnerships must be reconsidered, and new value systems
(a new organizational culture) must be developed. Change in any environment, particular government, can feel very threatening. Every effort was
made to educate employees, partners and the general public on why the change was needed and what could be expected in the future. The
problem for Department Heads and staff was the fact that a measurement process was put in place that became a driver of time and energy.
In a Strategic Planning Session held with the County Board and Management Team in 2013, it became apparent that the measurement process in
Strategy Aligned Management had become the driver in the management model. The Board asked the Management Team to consider the
components of SAM and to retrofit it to our current needs. The chairs of each theme area held meetings in which they developed a way to use the
valuable components of SAM and to shed the wasteful aspects that had been time consuming and of no value.
The key component taken from SAM is the fact that it brought many departments together to talk about issues that may have traditionally been
taken on by only one department. Many details of SAM are still considered by the Management Team to be useful in many management situations.
 A determination to understand what outcomes the public values the most and a commitment to put the public first.
 A strategic orientation toward the establishment of “performance targets” and the investment of resources to reach the targets.
 A constant focus on key performance indicators or performance measures that chart progress toward defined targets.
 An effort to reward initiative and innovation by removing turf barriers and an eagerness to embrace new partners.
 A willingness to be held accountable for and to reward the accomplishment of outcomes.
Solutions Oriented Management
During the Strategic Planning Session held in 2013, it became very clear that the model that had been used was far too focused on measuring far too
many details. The Management Team provided valuable input that indicated that the “measuring instrument” was driving their use of time and
resources and that it was deflecting resources away from the work that mattered to the public. The Management Team and County Board did
recognize that measurements were extremely important in several functions and programs provided by the county, and that we should not let go of
those important details and statistics. The value in those measures, and the ability to provide historical perspective, would remain extremely
important to program development, grant applications, legislative influence, budget decisions and providing information to the public. However,
since the title Strategy Aligned Management had outworn its appeal and buy-in, the board tasked the Management Team with devising a model that
was practical and acceptable. A committee of the Theme Team leaders got together to develop a hybrid that is now labeled Solutions Oriented
Management.
Vision, Mission, Values & Priority Focus
Moving to an approach now labeled Solutions Oriented Government will continue to be governed by priorities and values set by the board in 2007.
The Mission & Values statement for county government helps to describe why the county government exists.
Mission & Values. Beltrami County will be the catalyst to firmly establish a community that promotes healthy families, environmental quality,
expanding economic opportunity, and a quality of life second to none. The County will accomplish this through innovation, commitment, hard
work, collaboration, leadership, and customer responsiveness.
The Vision statement for Beltrami County helps to describe who we want to become. It provides a target, a vision, which can be used as one of the
tools to periodically evaluate success.
Vision. Beltrami County will be a model of excellence that others seek to emulate. It will lead the way through collaboration and
perseverance, successfully resolving the County’s toughest problems and taking advantage of its greatest opportunities. It will create a legacy
and tradition of success that expands opportunity for all of its citizens.
Priority Focus Areas
The Themes of our focus will remain similar to those established in 2007. The Focus Areas reflect the issues, values and attributes that the board
feels is important to the citizens on Beltrami County, based on input that they receive.
Resource Excellence.
The County will maintain and enhance the environmental quality of the area.
Environmental quality is one of the first things that comes to people’s mind when they think of Beltrami County. This will not be taken for
granted. The quality of our environment will be preserved and enhanced while our other objectives are achieved.
Safe Neighborhoods.
Beltrami County will cultivate a climate of safety for all citizens.
Beltrami County’s roads and bridges will be constructed and maintained to meet current and anticipated traffic needs. Law enforcement
services will target those efforts that ensure the highest levels of compliance with law and effectively reduce crime within our communities.
The County will support public safety initiatives that reduce recidivism.
Expanding Opportunity.
Beltrami County will create an environment that promotes economic activity and entrepreneurship.
The County will work with community partners to align and to leverage resources that will enhance economic opportunities, expand the tax
base and open avenues toward greater prosperity for citizens.
Caring Community.
The County will provide opportunities for all citizens to share in the community’s success.
Beltrami County will respond with caring concern and compassion to provide needed services to the most vulnerable in our community. The
County will support health and human services initiatives that provide measurable outcomes and improvement in resolving the identified
“root causes” of long-term or multi-generational demands on various forms of public assistance. The County will find ways to help individuals
and families live prideful, independent lives.
Solution-Oriented Government.
Beltrami County will be the most effective government in the state
Beltrami County is committed to real outcomes that result in a quantifiable improvement in the lives of its citizens. An organization culture
will be cultivated that values, empowers and rewards County employees. The wise investment in technology and other resources will
continue to add responsiveness, cost-control and value to county government activities.
Coordinators of the teams assigned to these focus areas will continue to seek opportunities to pull multiple departments, outside experts and
community partners together in order to discuss and initiate new solutions for challenges facing county government. It will be the team’s
responsibility to identify the items that warrant measuring and continual monitoring. The teams will no longer be driven by a requirement to find
something to measure. Measuring will be done only when it has merit and value for a current or future purpose.
Resource Excellence Theme Team
Co-Chairs: Bill Patnaude (Environmental Services) & Dick Moore (Natural Resource Management)
Team Members: Jane Mueller (GIS/Mapping), Shawn Morgan (Recreation Specialist), Jeremy Seibel (MIS)
Safe Neighborhoods Theme Team
Co-Chairs: Beryl Wernberg (Communications & Emergency Management) & Jeff Lind (Social Services)
Team Members: Phil Hodapp (Sheriff), Tim Faver (County Attorney), Annie Claesson-Huseby (County Attorney’s Office), Cindy Borowski (Jail), Bruce
Hasbargen (Highway Engineer), John Noehring (Highway Department)
Caring Community Theme Team
Co-Chairs: Becky Secore (Social Services) and John Pugleasa (Economic Assistance)
Team Members: Wendy Thompson(BASC), Ron Pula (MIS Director), Scotty Allison (Veteran Services Officer), Tanya Hasbargen (United Way)
Expanding Opportunity Theme Team
Expanding Opportunity is a continual function of the Beltrami County Board, together with community partners and political entities.
Solution Oriented Government
Co-Chairs: Linda Tran (Human Resource Director) & Charlene Sturk (County Recorder)
Team Members: Debbie Reierson (License Center), Diane Moe
Description
The General Revenue Fund accounts for the revenue and expenditures pertaining to normal government activities which are not accounted for in
other funds. The General Revenue Fund includes budgets for county services such as public safety, property tax services and environmental services.
Revenue Trends
General Revenue Fund revenues are budgeted to increase by $1,118,214 for the 2016 Budget. The General Revenue Fund collects revenue from
many individual sources including property tax, investment income from fund reserves, state general purpose aid, and charges for county services.
The most significant portion of this increase is due to the growth in property tax levy.
Property Tax
Minnesota counties are becoming more reliant on county property tax levies to fund general purpose activities. Stagnation in state general purpose
aid, lower interest rates yielding lower investment income and reductions in development related permits or charges for services have shifted a
greater revenue burden on property tax levies. The 2016 Property Tax Levy for General Revenue Fund purposes is budgeted to increase by $618,615
(6.39%).
Intergovernmental
Included in Intergovernmental Revenues, the State of Minnesota certifies a County Program Aid payment (CPA) each county annually. With the State
Revenues increasing as the economy rebounds, the State will likely look at the state aids that have not risen as the cost of providing services
increases.
Charges for Services represent 10 percent of total revenues for the 2015 General Revenue Fund budget. Examples of typical charges for services
collected by Beltrami County include license renewal charges, fees for recording documents and MIS contract services. Revenue collections from
Charge for Services have increased $147,080 from 2015 to 2016, largely due to the projected decrease in deed recording fees as the real estate
market lags behind the economic upturn.
The County Auditor-Treasurer actively manages a portfolio of investments, in compliance with state regulations. Interest on Investments contributes
about 1.8% of total revenues for the General Revenue Fund. During the recent recession and continuing into 2016, interest rates on investments
have remained very low and have limited the ability of the county to realize hoped for returns on investments.
Expenditure Trends
General Revenue Fund expenditures are budgeted to increase by $1,118,214 (5.62%) for the 2016 Budget. Over 95.6 percent of General Revenue
Fund spending is directed to General Government and Public Safety purposes. The lion’s share of the increase to the Revenue Fund is due to the
wage and benefit increases included in the new union contracts. Wages had been held steady for three years.
General Government
General Government functions include activities related property assessment services, elections, personnel, environmental services, facilities
management, technology services, and other similar functions. Total expenditures for General Government are budgeted to increase by 3.5% for
2016.
Public Safety
Public Safety costs account for more than 48 percent of all General Fund spending for 2016. The 2016 Budget increases public safety spending by
7.9% through increases spread out among the many law enforcement functions. Additional new expenditures will likely occur in 2016 as a result of
the need to house prisoners in other counties, an issue that is very costly. Finding ways to reduce the number of incarcerations, or the duration of
incarcerations is key to addressing this steeply rising expense.
Fines & Forfeits 0.15%
0.41%
Interest on
Investments
1.78%
Miscellaneous
6.35%
General Fund
Culture &
Recreation
4.40%
10.14%
General Fund
2016 Expenditures
General
Government
47.30%
Intergovernmental
29.60%
Taxes
51.24%
Public Safety
48.30%
License & Permits
0.33%
General Fund Statement
2014
Actual
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Fines & Forfeits
Miscellaneous
Total Revenues
Expenditures
General Government
Public Safety
Highway & Streets
Sanitation
Human Services
Health
Conservation
Capital Outlay
Debt Service
Total Expenditures
2015
Budget
2016
Budget
9,013,283
10,192,658
10,771,773
107,822
6,339,021
2,402,491
99,316
191,406
1,833,677
985,649
20,972,665
68,500
5,987,134
1,985,257
86,000
32,000
300,180
1,254,070
19,905,799
68,500
6,223,933
2,132,337
86,000
32,100
375,180
1,334,190
21,024,013
9,402,570
9,248,511
9,601,440
9,400,664
9,937,967
10,146,461
823,005
888,075
923,965
19,890,179
21,008,393
8,910
19,482,996
Fund Balance Analysis
In accordance with guidelines established by the Minnesota State Auditor’s Office and county policy, Beltrami County maintains adequate General
Fund reserves to meet cash flow and emergency needs. Audited county financial statements establish the 2014 total unassigned fund balance for the
General Revenue Fund at $14,981,667. The adopted 2016 County Budget expects to maintain the General Fund reserves at the 2014 level.
Board of County Commissioners
District One: Keith Winger
District Two: Joe Vene
District Three: Richard Anderson
District Four: Tim Sumner
District Five: Jim Lucachick
Purpose Statement
The Beltrami County Board of Commissioners is the governing body of Beltrami County. The County Board’s authority, duties, and privileges are
described in Minnesota Statutes, Chapter 373. The Beltrami County Board of Commissioners is comprised of five elected members, each
representing separate districts within Beltrami County.
The County Board is responsible for establishing the overall goals and the future direction for the county. The Board sets the budget for each county
department, approves contracts, appoints officials to carry out resolutions and policies, and appoints citizen commissions and committees. In
addition, Commissioners represent Beltrami County on numerous local, regional and state committees and commissions.
The County Board also approves purchases and expenditures, sets the property tax levy and develops a multi-year Capital Improvement Plan (CIP)
that addresses the anticipated needs of Beltrami County. The Board makes policy decisions related to county facilities, land acquisition, equipment
and vehicles. The Board establishes priorities for the construction and repair of county roads and highways and approves plans for the development
and use of county lands.
The County Board budget is: 01-004 Board of Commissioners.
2016 Initiatives
The Board of County Commissioners will provide policy direction to all county activities and hold county employees accountable for efforts to
accomplish strategic objectives. Specifically, the County Board will work with key staff and community partners to advance the following priority
strategic initiatives during 2016:

Northern Minnesota Veterans Home. Beltrami County has been at the forefront of bringing a Veterans Home to northern Minnesota. Solid
groundwork has been laid in securing the donation of land from Sanford Health, drafting a design and layout for the building and grounds,
establishing a local and regional Task Force, and no less than 33 letters of support from governments and agencies in NW corner of the state.

Mental Health Pilot Project. The Beltrami County Board will support the efforts of county and local leaders in developing a Pilot Project for rural
communities in establishing an effective and sustainable mental health service model for our region and other rural regions of the state.

Moving Highway Projects Forward. With the adopting of the one half of one percent sales tax that became effective April 1, 2014, Beltrami
County was put in a position to significantly accelerate the repair of county roads. The board will work to combine the use of new sales tax funds
and other potential funding streams to advance this priority.

Jail Upgrades. A jail upgrade project that was long in the making is being constructed in 2015. With the upgrades allowing for more efficiency
and safety in the jail, the board is also faced with the increased cost of staffing for future years. In addition to the staffing cost, the $3.7 million
project was financed through a local bank and payments on the loan begin in 2016.

Solid Waste Contracts. The Solid Waste Contracts with Polk County and with Waste Management were renegotiated for a contract start date of
January 1, 2015 and a duration of five years. The impacts of the contract with Waste Management are being monitored in the first half of 2015
so that an analysis of revenues and costs can guide the county through the decisions of whether the Solid Waste Service fee needs to be adjusted
for 2016.

Solid Waste Transfer Station. Beltrami County has partnered with several counties for many years in having Polk County provide for the disposal
of waste and recyclable products. With the strong partnership that has been created, each county acknowledges that what is good for one
county is good for all, and what it good for Polk County is good for all when it comes to Solid Waste management. Polk County was successful in
the 2015 legislative session in securing bonding to provide improvements to facilities in their system including money for a new Solid Waste
Transfer Station in Beltrami County. Owning our own Transfer Station will enable Beltrami County to make our process more efficient. Much
work has to be done to best position ourselves for putting the funding to best use. We will be working closely with the Polk Advisory Board on
this project.

Legislative Priorities. The Beltrami County Board will seek to advance needed policies and appropriations through the Minnesota State
Legislature and the U.S. Congress. Prior to the 2016 Session of the Minnesota State Legislature, the Board will establish legislative priorities and
communicate those priorities to area legislators. Also, the County Board will establish county priorities for action by Congress. The County Board
will meet with congressional staff and members of Congress to communicate issues of concern.

Quarterly Newsletter. Perhaps the most important responsibility of county government is to inform citizens on the work being done as well as
seek out and to respond to those priorities expressed by county residents. The continuation of the County Newsletter has been a solid way to
reach the households of every zip code in Beltrami County at a very reasonable cost.

Aquatic Invasive Species: With an appropriation from the 2014 Legislature, the County Board is committed to the development of an AIS Plan
that will provide for education, shielding and mitigation in order to preserve and protect the pristine lakes and waters of Beltrami County. In
2015 an AIS Coordinator was hired, and a very aggressive schedule of inspections was started. Along with inspections, there are components of
education and technology that will complement the on-site regulation.

Intergovernmental Relations. Members of the County Board will meet periodically with officials from cities, townships, school districts, tribal,
SWCD and other state, joint powers or quasi-governmental representatives to maintain open communications and to seek alignment around
priority shared outcomes.

Annual Budget and Annual Audit. Through the development of the annual budget, the County Board establishes policy priorities and allocates
funds to fulfill those priorities. The annual audit also provides an opportunity for an independent accounting of how those funds are managed.
Revenue & Expenditure Summary
Commissioners
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
250
Total Revenues
250
Budget
2015
-
Budget
2016
-
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Supplies & Materials
Capital Assets
Other
161,496
34,743
106
174,380
40,925
800
194,873
41,225
800
Total Expenditures
196,345
216,105
236,898
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Office of the County Administrator
County Administrator Kay Mack
[email protected]
218-333-4109
Purpose Statement
The County Administrator is the chief operating officer for the county and is responsible for the overall administration of the county. The
Administrator reports directly to the County Board of Commissioners and acts as a liaison between the Board and county departments. By statute,
the Administrator prepares and submits to the County Board a proposed annual budget and long-range capital expenditure program. The County
Administrator also makes recommendations to the County Board on policy development and the provision of county services. The Administrator
implements board decisions, policies, ordinances and resolutions in the most efficient, effective and fair manner possible.
The County Administrator budget is: 01-031 Central Administration.
2016 Strategic Initiatives
The County Administrators Office will seek to purposefully align departmental activities and resources with the key objectives established by the
county. Specifically, the County Administrator will work with the County Board and strategic partners to advance the following priority initiatives
during 2016:

Mental Health Pilot for State Rural Counties. Beltrami County was appropriated $2,000,000 to create a project that addresses the needs and
gaps for mental health services in our area. The project is expected to be duplicable by other rural counties, and is expected to be sustainable
once the services are created. This extremely complex and difficult issue will be the highest priority for the next two years. The cost to society,
to families and to finances for not having addressed all the gaps in services many years ago is immeasurable. We hold out much hope that we
can find multiple solutions that work well together.

Foster Care: Beltrami County has successfully raised awareness to the issue of foster care payments and the impact this service has to the
finances of the county. The County Administrator had taken this issue on as a political issue to be addressed by our representation in
Washington D.C. However, it soon became apparent that the federal legislators were not willing to navigate this challenging situation. As
Minnesota Senate Tax Committee Chair, Rod Skoe wrote a new County Program Aid into the funding formula that will last for ten years. During
the course of those ten years, significant energy and time and creative solution planning will be required to find a lasting solution for this number
one priority. In addition to the groundwork laid that established the new $3 million per year, work is being done with legislators to secure 100%
reimbursement from the state for Foster Care Placement costs for the majority of our placements and has a strong likelihood of happening in the
2016 legislature.

Solid Waste. The new five year contract with Waste Management, 2015 through 2019, has changed some components of solid waste handling
and disposal. New in 2016 will be the fact that Beltrami County will be billing the commercial accounts. Good communication between the
Solid Waste Department, Auditor –Treasurer’s Office, the Highway Department and the Waste Management accountant have resulted in
Beltrami County entering this phase with confidence that we will do it well. This process will be monitored as the year progresses.

New Solid Waste Transfer Station. Through a bonding appropriation awarded to Polk County, the Joint Powers Advisory Board has determined
that Beltrami County will receive 75% of the money it takes to build a new Transfer Station. Leveraging local money with a 3 to 1 match is a
great opportunity and will allow us to own our Transfer Station, rather than using the transfer station owned by the business that provides all
solid waste services to the county.


Expanding Opportunity. . Our region has a strong history of business and government interests partnering to accomplish worthwhile projects.
However, the region’s business and government partners really struggle to partner at a “strategic” level. The Administrator will capitalize on
opportunities for partnerships and relationship building as well as opportunities to provide economic or political leverage.

Veteran Issues. Beltrami County has been at the forefront of bringing a Veterans Home to northern Minnesota. Solid groundwork has been laid
by the Northern Minnesota Veterans Home Task Force, and what was once a dream has a strong likelihood of receiving the appropriate state
funding during the 2016 legislative session. The Administrator will provide support to all efforts of the Task Force.

Retrofit of Departments Where Appropriate: As the Budget Committee approaches this extremely difficult year, it becomes apparent that the
county will need to be resilient and flexible in how we cover the priority services within the limited growth in revenue. Where appropriate, the
Administrator will continue to seek ways to evaluate the services we provide, measure County Board support for services, and find ways to shift
financial support if needed.

Community Involvement: The Administrator will be actively involved in the community outside of county government. New memberships
include Bemidji Leads, Bemidji Noon Rotary, and the Sanford Health Board. Additional opportunities will be weighed as to the commitment
verses the benefit that comes from networking and providing community problem solving.

Moving Highway Projects Forward. With the adopting of the one half of one percent sales tax that became effective April 1, 2014, Beltrami
County was put in a position to significantly accelerate the repair of county roads. The board will work to combine the use of new sales tax funds
and other potential funding streams to advance this priority.

Jail Upgrades. A jail upgrade project that was long in the making is being constructed in 2015. With the upgrades allowing for more efficiency
and safety in the jail, the board is also faced with the increased cost of staffing for future years. In addition to the staffing cost, the $3.7 million
project was financed through a local bank and payments on the loan begin in 2016.

Solid Waste Contracts. The Solid Waste Contracts with Polk County and with Waste Management were renegotiated for a contract start date of
January 1, 2015 and a duration of five years. The impacts of the contract with Waste Management are being monitored in the first half of 2015
so that an analysis of revenues and costs can guide the county through the decisions of whether the Solid Waste Service fee needs to be adjusted
for 2016.

Polk County Legislative Bonding. Beltrami County has partnered with several counties for many years in having Polk County provide for the
disposal of waste and recyclable products. With the strong partnership that has been created, each county acknowledges that what is good for
one county is good for all, and what it good for Polk County is good for all when it comes to Solid Waste management. Polk County was
successful in the 2015 legislative session in securing bonding to provide improvements to facilities in their system. There are implications for
Beltrami County to be able to build or upgrade a transfer station facility to make our process more efficient. Much work has to be done to best
position ourselves for putting the funding to best use. We will be working closely with the Polk Advisory Board on this funding.

Legislative Priorities. The Beltrami County Board will seek to advance needed policies and appropriations through the Minnesota State
Legislature and the U.S. Congress. Prior to the 2016 Session of the Minnesota State Legislature, the Board will establish legislative priorities and
communicate those priorities to area legislators. Also, the County Board will establish county priorities for action by Congress. The County Board
will meet with congressional staff and members of Congress to communicate issues of concern.


Aquatic Invasive Species: With an appropriation from the 2014 Legislature, the County Board is committed to the development of an AIS Plan
that will provide for education, shielding and mitigation in order to preserve and protect the pristine lakes and waters of Beltrami County. In
2015 an AIS Coordinator was hired, and a very aggressive schedule of inspections was started. Along with inspections, there are components of
education and technology that will complement the on-site regulation.

Intergovernmental Relations. The relationship that has been built with the Red Lake Nation will have significant implications to Beltrami County.
As we support the work that Red Lake does in self-governance, we gain mutual strength in the process. The Administrator will continue to build
trust and support the work not only of Red Lake, but of Leech Lake and White Earth as well.

Intergovernmental Relations. The Administrator will coordinate services, communications and meetings with the City of Bemidji, township
governments, Tribal governments, other counties, or agencies that will allow for improved relationships and cooperative efforts.
Office of County Administrator
Actual
2014
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
3,000
3,000
3,000
Total Revenues
3,225
3,000
3,000
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
207,137
2,838
814
218,090
5,300
1,800
232,850
5,800
2,100
Total Expenditures
210,789
225,190
240,750
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Budget
2015
225
Equipment over $5,000
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
-
2018
-
2019
-
2020
-
-
County Attorney
County Attorney Annie P. Claesson-Huseby
[email protected]
218-333-4219
Purpose Statement
The Beltrami County Attorney is an elected official with specific obligations set forth in Minnesota Statute Section 388.051. The County Attorney is the
chief prosecutor for all adult felony crimes committed in the county, and all misdemeanor and gross misdemeanor offenses occurring in the
unincorporated areas of the county. In Beltrami County, the Beltrami County Attorney’s Office also prosecutes all misdemeanor offenses that occur in
Bemidji, Blackduck and Kelliher, as well as the other smaller cities located throughout the county. The County Attorney is also responsible for the
prosecution of all Juvenile offenders and responsible for all matters relating to the abuse and neglect of children.
Other County Attorney duties include the following:
 Prosecution of all levels of crimes committed by juveniles.
 Initiating legal actions to protect abused or neglected children.
 Serving as legal advisor to the County Board, department heads and other elected county officials.
 Filing commitment petitions to provide necessary treatment to individuals who are mentally ill or chemically dependent and dangerous.
 Filing commitment petitions for persons who are classified as Sexually Psychopathic Personalities or as Sexually Dangerous Persons.
 Providing support and assistance to crime victims, including advocacy services and seeking restitution for financial losses.
 Filing actions to establish paternity of children, to establish and enforce child support obligations and obtain reimbursement of public funds.
 Handling guardianship/conservatorship cases involving vulnerable adults.
 Income Maintenance Appeals/ Licensing Actions.
 Attend before the grand jury, give the grand jury legal advice, and examine witnesses in their presence.
 Briefing and Arguing cases appealed to the Minnesota Court of Appeals or Minnesota Supreme Court.
 Commencing actions to obtain and collect money judgments against individuals indebted to Beltrami County.
 Providing assistance and guidance to smaller governmental agencies, non-profits and citizens on a wide variety of legal subjects.
The County Attorney administers the department budgets for 01-091 (County Attorney) and 01-275 (Victim Assistance Program)
2016 Initiatives
The County Attorney’s Office seeks to align departmental activities and resources with the responsibilities and objectives of other county
departments and non-county entities that serve the citizens of Beltrami County. Specifically, the County Attorney’s Office will work with the County
Board, key staff and partners to continue to advance the following initiatives during 2016:

Truancy Program
Goal: To ensure that children are given every opportunity to access the education they deserve.
The Beltrami County Attorney’s Office works closely with the Bemidji Area Service Collaborative, BCHHS, and Children’s Mental Health to
determine whether truant children should be referred to Alternative Response Case Management, social services, or truancy court. The group
works together to ensure that the child obtains the education they need, while recognizing that each child is unique and therefore one systematic
approach will not necessarily work for all. The multi-disciplinary team reviews each potential truancy case in order to determine if Alternative
Response Case Management will effectively correct the issue (absence from school), without the need for District Court intervention. The
Beltrami County Attorney’s Office is also a part of the PASS-K-12 meetings regarding local truancy initiatives.
Responsible Persons: Assistant Beltrami County Attorney Sara Westrum and Assistant Beltrami County Attorney Katie Nolting

Juvenile Alternative Response (formally known as Diversion Program) and Dually Involved Youth Program
Goal: Increase the number of Juvenile cases referred to diversion programs.
The Beltrami County Attorney’s Office has played an intricate role in creating and implementing the Dually Involved Youth Program. The Beltrami
County Attorney’s Office has worked closely with Red Lake Children and Family Services, Leech Lake Child Welfare, Beltrami County Health and
Human Services and Beltrami County Juvenile Probation to ensure that children involved in both the Child Protection System and the Juvenile
Justice System obtain the services and support they need without over programming them. The Dually Involved Youth Program has led to the
creation of more alternative response programs. Alternative response programs help juveniles understand the impact that their criminal acts
have on their community without placing them into the juvenile justice court system.
Responsible Person: Assistant County Attorney Katie Nolting.

Adult Protection Team.
Goal: Protect vulnerable adults in our community.
The Beltrami County Attorney’s Office was crucial in creating an Adult Protection Team. The Adult Protection Team is made up of an Assistant
Beltrami County Attorney, Beltrami County Health and Human Services personnel, and key service providers. The Adult Protection team meets
monthly to coordinate and communicate about the protection and services that vulnerable adults in our community need. The Adult Protection
team has been responsible for training agencies that work with vulnerable adults in order to help ensure that vulnerable adults are protected.
The Adult Protection Team recognizes that the number of civil commitments filed in Beltrami County each year is on the rise. Katie Nolting
sought and obtained an appointment to the Minnesota Supreme Court Advisory Committee on the Rules of Civil Commitments in order to ensure
that greater Minnesota, and in particular Beltrami County, had a voice at the table.
Responsible Person: Assistant County Attorney Katie Nolting.

Domestic Abuse Intervention.
Goal: To create a Domestic Violence Court, to reduce the incidence of domestic violence, and increase the supervision of offenders.
Beltrami County created and opened a Domestic Violence Court in September of 2014. The Domestic Violence Court sets aside a portion of the
court calendar for domestic violence related cases. These cases are fast tracked through the system, and reviewed more frequently than other
cases. The Beltrami County Attorney’s Office has been instrumental in the creation and staffing of this specialty court. The County Attorney’s
Office is a part of the Domestic Violence Court Advisory Team, and sends attorneys to trainings to ensure compliance with best practices within
our Domestic Violence Court.
Responsible Persons: Annie P. Claesson-Huseby, Beltrami County Attorney, Chief Assistant County David Frank, along with Assistant County
Attorney Wyatt Arneson, Assistant County Attorney Kristal Kadrie, and Assistant County Attorney Katherine Galler.

Child Protection Team.
Goal: To protect and provide services to children in need.
Beltrami County has had a Child Protection Team since the mid-1970s. The child protection team meets on the 2nd and 4th Tuesday of every month.
The Child Protection Team is made up of representatives from the Beltrami County Attorney’s Office, Beltrami County Health and Human Services,
the Bemidji School District, the Bemidji Police Department, the Beltrami County Sheriff’s Department, the mental health community, the
Department of Corrections, Red Lake Children and Family Services and Leech Lake Family Services. The child protection team reviews current cases
in order to ensure that all services providers are working together to provide necessary services. In addition, the child protection team works
together to find solutions to systemic problems. Lastly, the child protection team provides education and outreach to the community. The child
protection team has hosted a successful local training opportunity each spring for the last few years.
Responsible Persons: Annie P. Claesson-Huseby, Beltrami County Attorney, Assistant Beltrami County Attorney Katie Nolting and Assistant County
Attorney Sara Westrum.

Minor Consumption Cases
Goal: Increase public safety.
It is illegal for anyone under the age of 21 to consume alcohol. It has historically been a misdemeanor (punishable by up to 90 days in jail and/or a
$1,000 fine), to violate the minor consumption law. A couple of years ago, minor consumption was placed on the statewide payable list, which
made minor consumption a petty offense (fine only). As a result minors caught drinking were no longer forced to come to court. During the winter
of 2014-2015 there were a number of tragic events in Beltrami County as a result of minors consuming excessive amounts of alcohol. As a result,
the Bemidji Police Department, the Beltrami County Sheriff’s Department and the Beltrami County Attorney’s Office came together and decided to
long form each minor consumption case, which brings the violation back up to a misdemeanor level offense.
Responsible Person: Annie P. Claesson-Huseby, Beltrami County Attorney, Assistant County Attorney Kristal Kadrie, and Assistant County Attorney
Katherine Galler.

National Advocacy Center Trainings
Goal: To attend trainings to ensure justice.
The National Advocacy Center (NAC) is operated by the Department of Justice, and is located in South Carolina. It offers some of the best CLE
training in the country. In February of 2015 the Beltrami County Attorney’s Office and the Cass Lake Indian Health Service Department sought and
obtained a grant to attend the Indian Country and Strangulation and Suffocation Seminar. In July of 2015 the Beltrami County Attorney’s Office
and the Cass Lake Indian Health Service Department again sought and obtained a grant to attend a Sexual Assault Nurse Examiners’ Expert Witness
Training. These trainings will help ensure that there are local expert witnesses able to testify in difficult cases (i.e. strangulation, domestic assault,
and sexual assault cases), and that the Beltrami County Attorney’s Office will be able to effectively present this important evidence. The Beltrami
County Attorney’s Office has 7 attorneys, and 6 of them have attended training at the NAC free of charge. In 2015, the Beltrami County Attorney’s
Office was able to send 4 attorneys to the NAC for training.
Responsible Peron: Annie P. Claesson-Huseby, Beltrami County Attorney

Ride Along Initiative
Goal: To educate prosecutors regarding the challenges that law enforcement officers face while on routine patrol.
The Beltrami County Attorney’s Office represents in the State of Minnesota, and prosecutes persons who break the law in Beltrami County. In
order to effectively hold those that break the law accountable, prosecutors need to understand the difficulties and challenges that law enforcement
officers face every single day. Observing the work of law enforcement officers first hand helps the prosecuting attorney understand the difficult
decisions made on the street, which in turn makes them better advocates for justice.
Responsible Person: Annie P. Claesson-Huseby, Beltrami County Attorney

DWI Court
Goal: To enhance the safety of all Beltrami County citizens by reducing the number of drunk drivers on the roadways.
The Beltrami County Attorney’s Office continues to play a crucial role in the success of our DWI Court. The Beltrami County Attorney’s Office
determines eligibility for DWI Court, attends DWI Court every other week, is a part of the DWI Court steering committee, and attends necessary
drug court trainings to ensure compliance with best practices. The DWI court has an impressive record of cost savings and reduction in recidivism.
Responsible Person: Annie P. Claesson-Huseby, Beltrami County Attorney

Governor’s Task Force on the Protection of Children
Goal: To ensure compliance with all of the new requirements regarding CHIPS cases.
The Beltrami County Attorney’s Office is working closely with BCHHS in order to ensure compliance with all of the new requirements in CHIPS cases.
For example, Minnesota Statute now requires that the County Attorney’s Office be more involved in voluntary and family assessment cases. In the
past, the Beltrami County Attorney’s Office was largely unaware of the existence of such cases. The Beltrami County Attorney’s Office now meets
with BCHHS staff on a bi-weekly basis to review family assessment and voluntary cases to determine how best to proceed in order to protect
children.
Responsible Person: Assistant Beltrami County Attorney Sara Westrum

Electronic document filing and coordination
Goal: To effectively and efficiently file court documents.
The Beltrami County Attorney’s Office continues move toward electronic document filing. The Beltrami County Attorney’s Office currently files
all adult criminal complaints using the State of Minnesota’s e-charging system. On July 1, 2015, the law changed. The law now dictates that civil
filings including child support and child protection documents need to be redacted to protect privacy. The redactions are necessary as the civil
documents will soon be filed electronically and accessible to the public. The Beltrami County Attorney’s Office has worked closely with, and
provided trainings to Beltrami County Health and Human Services in order to ensure compliance with the law change. On July 1, 2016, all court
documents will need to be filed electronically.
Responsible Person: Annie P. Claesson-Huseby, Beltrami County Attorney, Assistant County Attorney Katie Nolting, Assistant County Attorney
Sara Westrum, and Assistant County Attorney Kristal Kadrie.
County Attorney
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
139,000
322,739
25,092
141,780
297,179
27,500
141,780
297,179
27,500
5,606
5,000
5,000
Total Revenues
492,437
471,459
471,459
Expenditure Summary
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
990,338
65,583
20,898
5,994
1,080,230
58,000
18,550
2,500
1,189,080
65,050
16,300
Total Expenditures
1,082,813
1,159,280
1,270,430
Victim Witness
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Actual
2014
Budget
2015
Budget
2016
40,000
40,000
64,000
5,550
Total Revenues
40,000
40,000
69,550
Expenditure Summary
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
61,876
844
245
64,990
120
290
68,660
15,825
2,750
Total Expenditures
62,965
65,400
87,235
County Attorney's Office
Item Description
Furniture
Total
(R) Replace.
(A) Addition
R
2016
2017
-
2018
-
2019
-
2020
-
-
Judicial Services
District Court Judge Paul T. Benshoof
District Court Judge Shari R. Schluchter
District Court Judge John G. Melby
Ninth Judicial District Administrator Paul Maatz
Purpose Statement
State funding of the Minnesota trial courts was initiated in 1990 when the operating costs of the court administration offices in the thirteen counties
of the Eighth Judicial District, as well as the total budget of the district’s administrative office, were taken over by the state. The state funding of the
Eighth Judicial District was considered a pilot project.
Prompted by the sunset of the Eighth Judicial District pilot project in 1999, state funding of all ten judicial districts was once again explored in 1998.
The Judicial Planning Committee, Supreme Court Task Force on Financing of the Trial Courts, and the Association of Minnesota Counties recognized
state funding as a better alternative to the current system of eighty-eight separate and independent funding sources.
In late 1999, the Fifth, Seventh, and Ninth Judicial Districts opted to join the Eighth Judicial District and became state funded on July 1, 2000.
Beltrami County is included in the Ninth Judicial District. As a result, the Minnesota Legislature has formalized the arrangement by legislating the
assumption of all trial court and guardian ad litem related costs in the Fifth, Seventh, Eighth, and Ninth Judicial Districts.
Court related revenues and expenditures for Beltrami County are included in the following department budgets: 01-011 Courts System, 01-012
Public Defender, 01-013 Law Clerk, 01-016 Court Reporter, and 01-018 County Court.
2016 Initiatives
Beltrami County will work with key judicial representatives and community partners to advance the following priority strategic initiatives:

Specialty Courts. The Beltrami County DWI Court has proven to be very effective at helping to reduce recidivism and helping citizens overcome
the destructive behaviors of chemical dependency. Despite the success, the state has not established a stable funding source for specialty courts.
A stable source of funding must be found for DWI Court. Additionally, a new Domestic Violence Court has been started in September 2013. The
special court currently being worked on is a Drug Court, responding to the overwhelming number of cases heard by judges that trace back to
drugs. The county supports this specialty court and believes that a stable funding source needs to be found for this service.
The County will continue to look for ways to reduce the recidivism rate, address the social trends that consume law enforcement and court time,
and drive the use of limited funds.

Restorative Justice. The Beltrami County Sentence to Serve (STS) program has been, at times, at risk of being discontinued due to state budget
cuts. Restorative justice programs, such as STS, provide opportunities for community service and for inmates to work-off fines and/or jail time.
STS also helps the offenders to learn important work habits. A stable source of STS funding will need to be established.

Alternative Sentencing. The County will push for effective use of electronic home monitoring for non-violent offenders. The alternative
sentencing should help offenders to retain employment, continue family relationships and help save county jail costs.

Video Appearances. The costs to county tax payers to transport inmates from outside of Beltrami County for court appearances are a concern.
State rules are becoming more accommodating toward the use of technology for court appearances. Significant potential savings could be found
in the cost of transport, not the least of which is the staff time it requires. This staff time could be put to far more effective use. The use of video
appearances has been promoted by Beltrami County for many years, with the goal being that the Judges and the judicial system find ways to use
it as a solution to the many costs incurred by local governments.

Judicial Center Safety. Recently the three District Court Judges held a Judicial Center Safety Committee meeting. Included in the meeting were
a County Commissioner, the County Sheriff and Bailiff Supervisor, County Administrator, court staff, and Department of Corrections – Probation
Services Supervisor. Very constructive discussion resulted from the meeting, and covered a more broad range of issues than security in the
building. The meetings will occur quarterly and has opened the door for good communication between the judiciary, law enforcement and
administration.
Judicial Services
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Revenue Summary
Actual
2014
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
147,554.00
2,486.00
4,200.00
1,738.00
150,030.00
1,240.00
5,000.00
2,000.00
156,644.00
1,240.00
5,000.00
2,000.00
155,978
158,270
164,884
Total Revenues
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
150,812.00
240,848.00
11,309.00
149,930.00
240,900.00
-
156,544.00
240,900.00
-
Total Expenditures
402,969
390,830
397,444
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Judicial Services
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
-
2018
-
2019
-
2020
County Auditor-Treasurer
County Auditor-Treasurer
JoDee Treat
218-333-4175
Purpose Statement
The Beltrami County Auditor and County Treasurer are positions with specific duties set forth in Minnesota Statutes. The Auditor-Treasurer in Beltrami
County remains a combined, elected position. The County Auditor-Treasurer manages the property tax system after values have been computed.
County financial reporting and accounting are also functions of the Auditor-Treasurer’s Office, as well as running elections. Numerous miscellaneous
functions fall to the office, primarily due to the fact that the department’s work overlaps every department and fund.
Other County Auditor-Treasurer duties include the following:










Accounting for all money that flows into and out of the county.
Banking and cash management.
Investment management.
Coordination of the annual audit.
Liquor, beer, tobacco and misc. licensing
Payroll for all funds, including fiduciary funds, for a total of approximately 500 payroll checks bi-weekly.
Calculation of tax rates for the county as well as all townships, cities, school districts and other taxing entities in the county.
Billing and collection of all property taxes. Distribution to all levy jurisdictions.
Fiscal agent duties to the NW Juvenile Center and Beltrami Soil and Water District along with other smaller organizations.
Election coordination for all federal, state and local elections involving all 61 precincts located in Beltrami County. This includes ballot orders,
election tabulation and voter assistance machine programming, testing of all program chips, processing and tabulation of 30 mail ballot precincts,
training of all election judges from all precincts, distribution of supplies and election materials, publication and public awareness, absentee ballot
issuance and tabulation, and myriad other issues.
 Deed processing for tax system maintenance, collection of deed tax and mortgage registration tax.
 Forfeiture of property for delinquent taxes.
2016 Initiatives
Election Administration
The Auditor-Treasurer’s Office is charged with administering National, State and County elections. These duties include the maintenance of the
Minnesota Voter Registration System, candidate filing, training of election judges, ordering ballots and supplies, providing oversight on polling place
issues, tabulating results on election night for the 61 precincts in Beltrami County.
2016 will be a Presidential election. Presidential elections typically have much higher voter turnout than Non-Presidential election years. With the
increased voter turnout comes increased activity in the Auditor-Treasurer’s Office for absentee voting, Voter Registration System updates and overall
election duties.
The Auditor’s Office will strive to administer an efficient election and allow voters easy access to absentee ballots, through requests online, the postal
service, and in person.
Responsible Person: County Auditor-Treasurer JoDee Treat and Assistant Auditor-Treasurer Jeff Volk
Financial Administration
The Financial Division of the Office provides for the timely and accurate reporting of financial information that is provided to many internal and
external users. The State of Minnesota requires all counties to have an annual financial audit. Since 2003, Beltrami County has contracted with a
private CPA firm for the audit of financial statements that are prepared in our office. A complete copy of the audited financial statements can be
found on the County’s website. www.co.beltrami.mn.us
Responsible Person: County Auditor-Treasurer JoDee Treat and Accountant Samantha Rux
Property Tax Administration
Approximately 32% of the County’s total revenue is billed out through our Property Tax System in the form of Property Taxes and Special
Assessments. The Minnesota Department of Revenue has started the process of modernizing property tax systems. The new system will allow
increased administrative consistency of all counties in the State of Minnesota by offering a centralized data base. This is a multi-year project that
Beltrami County has been and will continue to work with our software vendor to stay compliant with the State’s requirements.
Responsible Person: County Auditor-Treasurer JoDee Treat and Real Estate & Tax Services Director Cindy Burr
Investment Portfolio
The County Auditor-Treasurer is the designated Investment Officer and is responsible for the investment decisions and activities. The objectives are
preservation of principal, maintaining liquidity and earning the optimum rate of return. With the economy now starting to turn around, Investment
Revenue will again be a significant revenue source in the future.
Responsible Person: County Auditor-Treasurer JoDee Treat
County Auditor/Treasurer
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Total Revenues
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Budget
2015
Budget
2016
9,508,524
35,862
4,106,197
129,932
1,831
314,810
685,353
10,298,158
33,100
3,706,930
119,500
1,500
300,000
563,000
10,313,158
33,100
3,956,930
129,000
1,500
375,000
591,000
14,782,509
15,022,188
15,399,688
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
709,462
281,646
59,634
34,293
1,177,537
780,490
287,250
42,500
10,000
805,000
794,833
287,750
42,500
10,000
805,000
Total Expenditures
2,262,572
1,925,240
1,940,083
County Auditor/Treasurer Department
(R) Replace.
Item Description
(A) Addition
Postage Meter Contingency
Copier
Motor Pool
Total
2016
5,000
5,000
10,000
2017
5,000
5,000
5,000
15,000
2018
5,000
5,000
5,000
15,000
2019
5,000
5,000
5,000
15,000
2020
5,000
5,000
5,000
15,000
License Center
License Center Division Director Debbie Reierson
[email protected]
218-333-4153
Purpose Statement
The License Center is responsible for serving the public in the areas of motor vehicle, driver’s licensing, DNR, passports and vital statistics. We are
committed to providing courteous, fair, accurate, secure and timely service through effective service options. Our guiding principles are commitment
to continuous improvement, innovative use of technology, empowerment of employees, collaboration through teamwork, and cultivation of a work
environment built on trust, respect, support and recognition.
The License Center budget is 01-125 License Center.
2016 Initiatives
The License Center will seek to purposefully align departmental activities, goals and resources established by the County Board, key staff, county
departments and partners to advance the following priority initiatives during 2016:

Citizen Expectations. The License Center will respond to the priorities expressed by county citizens in regards to License Center services.
Performance Indicator: Measureable improvement in services for License Center customers.
Responsible Persons: License Center Division Director Debbie Reierson and License Center Employees.

Verify Imaged Birth & Death Documents. Verify birth and death documents to guarantee these images are the true and accurate document.
After verification these images will be made available to License Center employees and the public.
Performance Indicator: Measureable improvement in the use of technology in accessing birth and death documents. Reduce or eliminate the
need to copy documents from historical books.
Responsible Persons: License Center Division Director Debbie Reierson, License Center Employees and MIS AS400 Technician.

MOMS (Minnesota Official Marriage System) Phase 3. The implementation of MOMS Phase 3 which will create an online application for a MN
marriage license.
Performance Indicator: Measureable improvement in the use of technology in applying for a marriage license.
Responsible Persons: License Center Division Director Debbie Reierson, License Center Employees, MIS AS400 Technician and MOMS Coordinator
Bonnie Rehder.

Credit Card Acceptance. The implementation of credit card acceptance for fax, phone and mail transactions in the License Center.
Performance Indicator: Measureable improvement in the use of technology in payment options for License Center customers.
Responsible Persons: License Center Division Director Debbie Reierson, License Center Employees and MIS Micro Computer Technician Don
Hengel.

Collaborate with Real Estate & Tax Service and Recorder’s Offices. In an ongoing effort to maintain passports in the License Center we have had
to designate Debbie Reierson as the Head of Facility, Paul Coons as the Program Manager, County Recorder, Real Estate & Tax Service Division
Director and Employees as Acceptance Agents for Passports.
Performance Indicator: Allows the License Center to be in compliance with tri function requirements set by Passport Services.
Responsible Persons: License Center Division Director Debbie Reierson, Deputy Recorder Paula Coons, County Recorder, Real Estate & Tax Service
Division Director & Employees, License Center Employees and Passport Services.

Maintain a Positive Work Environment. Evaluating and implementing meaningful employee recognition, options to constructively manage or
reduce stress in the workplace and improving management of workload.
Performance Indicator: Measureable improvement in scheduled time with employees to monitor, communicate and provide employee
development.
Responsible Persons: License Center Division Director Debbie Reierson and License Center Employees
License Center
Actual
2014
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
553,349
550,000
570,000
46
50
50
3,527
1,500
1,800
Total Revenues
556,922
551,550
571,850
Expenditure Summary
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
373,783
9,763
7,863
394,490
6,780
8,800
411,757
7,780
9,000
88,188
70,000
70,000
Total Expenditures
479,597
480,070
498,537
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
License Center
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
-
2018
-
2019
-
2020
-
-
County Assessor
County Assessor Joe Skerik
[email protected]
218-333-4146
Purpose Statement
The County Assessor’s Office is responsible for the administration of the property tax base for Beltrami County. Assessors must view and estimate
the market value of each tract or parcel of real estate, including the value of all improvements and structures. The office also establishes the tax
classification and value of all taxable personal property in Beltrami County. All real property must also be reappraised once every 5 years by statutory
requirement.
The County Assessor administers the department budget for 01-105 (County Assessor).
2016 Initiatives
Beltrami County has an assessment system in place that employs seven full-time county assessment personnel and a shared half time clerical staff
person. Joe Skerik, the Beltrami County Assessor, is licensed as a Senior Accredited Minnesota Assessor (SAMA). The appraisal staff consist of: one
Accredited Minnesota Assessor (AMA), one Certified Minnesota Assessor Specialist (CMAS) and two Certified Minnesota Assessors (CMA) income
certified and one Certified Minnesota Assessor not income certified. Support staff are one Assessment Specialist position currently vacant and a Real
Estate and Tax Services position. The county appraisal staff assesses 44 districts plus unorganized areas (24,155 taxable parcels) and two local assessors
do the assessment work in the remaining 15 districts (5,748 taxable parcels).
The County Assessor’s Office will seek to purposefully align departmental activities and resources with the key objectives established by the county.
Specifically, the County Assessor’s Office will work with the County Board, key staff and strategic partners to advance the following priority initiatives
during 2016:

Assessment Measures: Work with the Minnesota Dept of Revenue to ensure desired assessment levels for all property types are met.
Continue to maintain a median sales ratio between 90%-105% on all property types.
The equity of the assessment ratios are measured by the Coefficient of Dispersion (COD). . Farm, residential, and seasonal properties should
statistically measure at 15 or less with commercial property at 20 or less. These numbers are extremely important because they measure how
fairly and equitably we treat the taxpayers on their assessment on an annual basis.
For consistency and accuracy the Price Related Differential (PRD) is measured. Ranges from 98 to 103 are acceptable. This measures the accuracy
of the high valued properties verses the low valued properties to statistically ensure the same level of assessment throughout stratified levels of
value. Amy Rausch from the Minnesota Dept. of Revenue is the Property Tax Compliance Officer for Beltrami County.

Tax Programs: Continue to administer all property tax programs such as Homestead Exclusion, Green Acres, Rural Preserve, Veterans Exclusion,
Special Ag, Managed Forest, and Exempt applications.
County Assessor
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Actual
2014
Budget
2015
Budget
2016
242,313
510
247,050
256,724
327
Total Revenues
243,150
247,050
256,724
Expenditure Summary
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
509,029
21,684
8,734
543,710
26,430
13,395
25,000
568,764
24,070
11,000
23,000
Total Expenditures
539,447
608,535
626,834
County Assessor's Department
Item Description
Vehicle
Total
(R) Replace.
(A) Addition
R
2016
25,000
25,000
2017
25,000
25,000
2018
27,000
27,000
2019
2020
-
-
Director of Human Resources Linda Tran
[email protected]
218-333-4155
Purpose Statement
The Human Resource (Personnel) Department is responsible for employee and labor relations functions including; recruitment/screening; merit
system administration; labor contract negotiations and administration; compensation and benefits administration; employee orientation and
training; worker’s compensation administration; grievance and discipline administration; internal investigations; affirmative action; and records
management.
The Human Resource Director administers the 01-061 Human Resources and the 01-081 Risk Management budgets.
2016 Initiatives
The Human Resource Management Department will seek to purposefully align departmental activities and resources with the key objectives
established by the County Board. Specifically, Human Resources will work with the County Board, key staff and strategic partners to advance the
following priority initiatives during 2016:

Collective Bargaining. The labor agreements for all eight employee bargaining units will expire at the end of 2016. Negotiations for successor
agreements will start in the spring of 2016 for the 2017 contracts.

Employee Health Insurance. Work with PrimeWest Health and twelve other counties to develop a new health insurance option to be available
January 1, 2017. The plan must provide excellent health coverage while controlling costs to remain compliant with the Affordable Care Act and
avoiding the “Cadillac Tax” in the future.

Develop a new Recruitment and Hiring Process. Develop a new recruitment and hiring process that will ensure the hiring of smart, hardworking,
honest employees who will fit the culture of Beltrami County with exceptional interpersonal skills and will provide exceptional service to our
customers. Utilizing the job descriptions developed during the Comparable Worth Study; implement an on-line application process (NeoGov)
that will streamline the recruitment process for the applicant, Human Resources and supervisors.

Employee Performance Reviews. Develop a new employee evaluation model that will utilize the job descriptions developed during the
comparable worth study. The new system will be designed to align employee efforts with defined objectives and county values while utilizing
the training opportunities to build and enhance employee skills.

Update Personnel Rules. With the completion of the Comparable Worth Study, recent law updates and the implementation of the affordable
care act, it is time to update the Beltrami County Personnel Rules to ensure we are compliant with current law, rules and regulations.
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
91
Total Revenues
91
Budget
2015
-
Budget
2016
-
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
157,697
11,516
2,759
166,170
4,920
3,150
175,091
4,920
3,150
Total Expenditures
171,972
174,240
183,161
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Risk Management
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Revenue Summary
Actual
2014
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
317,250
309,000
337,000
Total Revenues
317,250
309,000
337,000
Expenditure Summary
Actual
2014
Budget
2015
Budget
2016
620,202
661,500
661,500
620,202
661,500
661,500
Personal Services
Services & Charges
Capital Assets
Other
Total Expenditures
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
-
2018
-
2019
-
2020
Management Information Services
MIS Director Ron Pula
[email protected]
218-333-4151
Purpose Statement
The Management Information Services (MIS) Department provides consulting, planning, purchasing, systems implementation and technical support
services for all county departments and non-county agencies that use the county information systems network. This includes all computer desktop
systems, minicomputers, network servers, and network infrastructure, telephone and voice mail systems. The primary corporate goal of the MIS
Department is to work with the various entities to provide more efficient public service through the responsible and cost effective use of technology.
The MIS Director administers the 01-062 MIS department budget and the 014-066 Technology Fund budget.
2016 Initiatives
Some of the ways MIS is helping to develop technology in County Government.








Imaging and Transfer of Documents: Improve electronic record keeping process to eliminate the need for paper & file storage in HHS and
throughout county.
Develop Systems for Field Data Entry: Develop and implement the use of laptops, tablets, & phones in the field for data input and reference.
Develop and Enhance Web Sites: Develop and implement the use of Web Pages for enhanced data, communication and record keeping of theme
team initiatives.
Create Opportunities for Collaboration: Develop and implement shared collaboration between Counties and Non-Profits.
Develop Disaster Recovery Environment for Collaboration: Main Site for 12 county disaster recovery plan.
Create a Training Environment for Employees and Collaborative: Help Train employees and partners to better utilize computer equipment.
Create Safe and Secure Employee & Customer Environment: Secure building by means of door and security camera controls.
Create an environment of Secure Smart Phone Usage and 2 Factor Authentication for Law Enforcement: Work with Federal\State BCA for proper
security in squad vehicles, Law Enforcement, & emergency personnel. Secure cell phones and email in case lost or stolen.
Management Information Services (MIS)
Actual
2014
Budget
2015
190,565
27,953
129,325
14,300
131,405
14,300
146,396
75,368
75,368
Total Revenues
364,914
218,993
221,073
Expenditure Summary
Actual
2014
Budget
2015
Personal Services
Services & Charges
Capital Assets
Other
465,297
328,991
23,101
47,785
140,000
483,610
294,296
8,475
29,000
163,000
509,863
303,296
8,475
29,000
163,000
Total Expenditures
1,005,174
978,381
1,013,634
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Budget
2016
Budget
2016
MIS/Technology Fund
Item Description
AS/400
Server Storage Unit
Firewall
Furniture
Computers
Laser Printer
Router
Desktop Security
Network Security
Server
Switches
PC Based Optical
Building Security
Wireless Network Routers
UPS
Total
(R)
Replacement
(A) Addition
R
A
R
R
R
R
R
A
A
R
R
R
A
A
A
2016
10,000
6,000
100
2,400
25,000
2,000
10,000
10,000
6,000
20,000
10,000
5,000
5,000
111,500
2017
5,000
6,000
100
2,400
2,000
10,000
10,000
6,000
20,000
10,000
5,000
5,000
81,500
2018
5,000
10,000
6,000
100
2,400
3,000
2,000
5,000
10,000
6,000
10,000
5,000
5,000
69,500
2019
5,000
20,000
100
7,800
2,000
5,000
15,000
12,000
10,000
12,000
19,000
107,900
2020
5,000
20,000
100
1,500
25,000
2,000
5,000
12,000
10,000
12,000
19,000
111,600
County Recorder
County Recorder Charlene Sturk
[email protected]
218-333-4170
Purpose Statement
The mission of the Office of County Recorder/Registrar of Titles is to serve the public with the highest quality of customer service we can offer while
protecting, preserving and recording/filing of all documents in a manner that is both timely and cost effective.
The County Recorder administers the 01-101 County Recorder department budget.
2016 Initiatives
The County Recorder’s Office will seek to purposefully align activities, goals and resources established by the County Board, key staff and other
county departments to advance the following priority initiatives during 2016:

Promote the Electronic Recording of documents. Promote the electronic means of recording for ALL documents which includes deeds and
mortgages with electronic CRV’s and electronic wells completed by year end 2015 and engaging more submitters to utilize this new way of
recording with the purchase of software to route these documents electronically to other county departments. We are electronically recording
abstract documents and by year end 2016 will be electronically recording torrens documents.

Streamline the Transfer and Recording Process. The recorder staff has now been deputized by the Auditor/Treasurer to take on the new duties
of signing off the transfer documents for the tax records along with the collection & receipting of the fees involved. With the addition of this new
function the staff is finding new ways to be more efficient and faster in the processing of these documents for our tax payers.

Streamline the Division Process for our land records. Allow staff to use creative ways to eliminate paper copies and utilize technology to
streamline the division process through the GIS Mapping, Environmental Services, Auditor/Treasurer, Recorder and Assessor Offices.

Update our Recording Software to include the upgraded Torrens Software. Convert all torrens documents into the upgraded software. Enter
information from all open Certificates of Title in the upgraded software for public access and allow the ability to index and create new Certificates
of Title electronically instead of manually by end of 2016.

Verify the Indexed Plats in the Fidlar Software. Continue to verify the indexed plat documents that were upgraded in the Fidlar software for
easier accessibility by our customers both internally and externally. All plats are now indexed and are in the verify process for finalization.

Continue the Verification of Imaged Documents. Ongoing verification of every document that was converted from microfilm to images to
guarantee these images are the true and accurate document for archival purposes for years 1980 through 1987. After verification these images
can be made available to the public.

Continue the Organization and Imaging of Plat History Files. Organize and Image plat history files of all plats recorded in Beltrami County for
easier access and archival purposes for minimum of 50 plats.

Continually provide superior customer service through collaborative efforts with Auditor/Treasurer and Assessor: Gain new perspective on how
to better meet the customer needs by sharing information and ideas within different departments. This is accomplished through the integration
of computer data and utilizing the benefits of cross training employees in different functions of the three departments.

Collaborate with License Center for passport services. Annually certify Deputy Recorders & County Recorder as Passport Acceptance Agents to
process Passports and to complete the transmittal reports daily to Passport Services.

Continue the promotion of electronic distribution of documents and information. Information requests by both internal and external customers
will be delivered electronically to expedite requests for faster more efficient service while also conserving paper & ink cartridges. To collaborate
with other offices to look at implementing credit/debit card acceptance to allow for even faster expediting of information.

Continue working on the creation of a Common Interest Community Ordinance for Beltrami County. Work with the Environmental Services
Department to create an ordinance to offer an alternative form of subdividing property to our citizens while promoting environmental
conservation practices with more dedicated open space and reducing the standard cookie cutter approach for subdivisions in these new PUD/CIC
developments.

Complete the revisions to the Subdivision Controls Ordinance for Beltrami County. Continue to work with the Environmental Services
Department to update our ordinance to offer guidelines to subdividing property to our citizens while promoting environmental conservation
practices.
County Recorder
Actual
2014
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
191,557
174,300
237,000
5,242
7,000
Total Revenues
196,799
181,300
237,000
Expenditure Summary
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
186,335
9,275
1,195
102,445
195,810
33,600
15,900
20,200
173,915
43,080
4,500
41,600
Total Expenditures
299,250
265,510
263,095
2016
2017
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
County Recorder Office
Item Description
None
Total
(R) Replace.
(A) Addition
-
2018
-
2019
-
2020
GIS/Mapping
GIS Director Jane Mueller
[email protected]
218-333-8457
Purpose Statement
The GIS Department is responsible for providing GIS technical and project support to other County departments. In addition to this, the department is
also responsible for the development and distribution of geospatial data both interdepartmentally and to the public when appropriate. The
collection, address assignment and maintenance of all 911 data are also a primary responsibility of this department.
The Land Records Department is responsible for providing those County Surveyor services mandated by Minnesota State Statutes. In addition, the
department oversees the County’s Public Land Survey corner remonumentation program and works closely with internal staff to ensure the smooth
transition of data into various other data sets. This department is also responsible for the scanning and storage of all archived Survey documents.
The GIS/Mapping budget is 01-104 GIS/Mapping. The Land Records budget is 01-102 Land Records.
2016 Initiatives

Remonumentation of PLS Corners. Original Public Land Survey System corner evidence originally set in the late 1800’s and early 1900’s is quickly
deteriorating. Continuation of the remonumentation program of these corner locations will reduce the cost of private land surveys considerably
for Beltrami residents as well as capture and preserve these locations for future generations. The proposed 2016 remonumentation contract
will include corners in Buzzle (T148N R35W) and Shooks (T151N R30W) townships.

Plat Book Production. The purchase of an Atlas software module will enable this department to produce the County’s first edition of the plat
book internally resulting in greater data accuracy, better use of staff resources, a decrease in expenses and an increase in revenue for the County.

Highway Map Production. Production of an updated version of the County’s highway map. Continue researching potential techniques that will
enable the County to produce this map internally in the future.
GIS/Mapping
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
872
1,000
500
8,560
6,650
8,650
Total Revenues
9,432
7,650
9,150
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
108,510
7,836
4,814
112,990
8,930
3,850
3,700
119,315
16,894
13,350
Total Expenditures
121,160
129,470
149,559
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Land Records
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Actual
2014
84,398
Budget
2015
Budget
2016
77,920
101,300
77,920
101,300
Budget
2015
Budget
2016
24,530
28,936
Total Revenues
137,864
Expenditure Summary
Actual
2014
Personal Services
Services & Charges
Capital Assets
Other
19,407
201,413
89
20,550
57,245
125
21,652
79,523
125
Total Expenditures
220,909
77,920
101,300
GIS/Mapping Department
Item Description
Plat Book Production
Hwy Map Production
High Resolution Aerial
Photography
GIS Software
GPS Equipment
Total
(R) Replace.
(A) Addition
R
R
R
R
R
2016
4,500
4,164
-
2017
2018
-
-
2019
4,500
4,500
-
-
9,000
2020
5,000
13,664
-
Facilities Manager Steve Shadrick
[email protected]
218-333-8475
Purpose Statement
Facilities Management Department strives to provide a safe, clean and comfortable working environment for all employees, tenants and customers.
The department provides building maintenance, cleaning and repair functions for all of the county campus and some remote facilities. Grounds care,
snow removal, project management, and building energy management are the responsibilities of this department. Compliance with local, state, and
federal regulations for building operations is managed by this department.
Safety management within the county is provided by this department. Employee training, safety audits, coordination of safety committee functions,
policy management, safety drills such as tornado and fire drills, and assistance to Human Resources department with regard to accident
investigations and reporting. Safety budget is: 01-064.
Building and Grounds includes the following budgets: 01-110 CSC Grounds, 01-111 Courthouse Grounds, 01-112 Administration Grounds, 01-113
Highway Building Maintenance, 01-115 Jail Grounds, 01-116 LEC Grounds, 01-119 Judicial Center Grounds, and 01-120 Old Fairgrounds/Impound Lot.
2016 Initiatives

Energy Management
Continue efforts to increase building efficiencies.
o Conduct research to identify cost effective solutions to reduce natural gas, electrical, and water consumption within county buildings
while continuing to provide comfortable and safe working environments.
o Implementation of a night purge energy saving function campus wide to reduce cooling costs.
2016 Projects

Annex Restroom Remodel
This project will update an existing restroom in need of renovation and convert an existing adjacent custodial room into a restroom. This
project will take one non ADA compliant restroom and create two ADA compliant restrooms that will accommodate both men and women.
NEW ITEMS TO EXPECT IN 2017 & 2018


2017 Jail Roof Repairs $55,000
2018 Annex Boiler Replacement $40,000
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
90,368
5,100
93,345
5,100
93,345
5,100
493,687
476,720
505,990
Total Revenues
589,155
575,165
604,435
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
760,002
632,243
92,078
43,664
6,635
803,180
746,450
110,685
8,650
796,408
745,450
111,185
70,000
8,650
Total Expenditures
1,534,622
1,668,965
1,731,693
Safety
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Revenue Summary
Actual
2014
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
24,500
24,500
24,500
Total Revenues
24,500
24,500
24,500
Expenditure Summary
Actual
2014
Budget
2015
Budget
2016
4,510
859
5,800
1,350
5,800
1,350
5,369
7,150
7,150
Personal Services
Services & Charges
Capital Assets
Other
Total Expenditures
Facility Management Department
(R) Replace.
Item Description
(A) Addition
Jail Roof Repairs
R
Jail Floor Scrubber
R
Jail Garage Floor Covering
R
Jail Renovation Project
A
Annex Boiler
R
Annex Roof Repairs
R
R
Admin/Campus Sidewalk
R
Repairs
CSC Roof Repairs
R
CSC Carpet
R
Total
2016
-
2017
55,000
15,000
-
2018
6,000
40,000
10,000
2019
50,000
2020
10,000
35,000
15,000
20,000
20,000
70,000
70,000
56,000
60,000
20,000
Veteran Services
Veteran Service Officer Scotty Allison
[email protected]
218-333-4178
Purpose Statement
The mission of Beltrami County Veteran Services, in partnership with the Veterans Administration and other Veteran support agencies, is to provide
benefits and services to Veterans and their families in a responsive, timely and compassionate manner in recognition of their service to the nation.
The Veteran Services budget is 01-121 Veterans Service.
2016 Initiatives
The Veteran Service Office will align departmental activities/resources to ensure that Veterans are taken care of throughout this region. Specifically,
Veteran Services will work with the County Board, key staff and other partners to advance the following priority initiatives during 2016:




Establish a Veterans Home in Beltrami County . Keep the importance of a Veterans Home to be placed in Beltrami County on the forefront of the
legislature by working with the committee established for such a purpose.
Responsible Person: Chairman Joe Vene, CVSO Scotty Allison, and other members of the Northern Minnesota Veterans Home Task Force.
Coordinate the MACV StandDown 2016. The Minnesota Association Council for Veterans Standdown for 2016 will take place in September 2016
at the National Guard Armory. Coordination of this event will be done by local committee members and Paul Pedersen from MACV of Duluth,
MN. The purpose of the Standdown is to bring many services in one location and make them more accessible to homeless Veterans who
otherwise may not seek out services or take advantage of benefits due to them.
Responsible Person: MACV Coordinator Paul Pedersen and CVSO Scotty Allison along with other committee members.
Enrollment of Veterans into the VA Health Care System. This office will continue to work with the local Bemidji VA Outpatient Clinic in
establishing eligibility and enrollment into the Veterans Administration Health Care System.
Responsible Person: Veterans Service Officers Scotty Allison and Julie Harris in cooperation with the VA Medical Centers.
County Outreach. Continue a robust Veterans Outreach Program throughout the county. Ensure all County Veterans have access to the
“Veterans Support Network”.
Responsible Person: CVSO Scotty Allison.
Veteran Services
Actual
2014
Budget
2015
Budget
2016
12,500
12,500
12,500
12,500
12,500
12,500
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
164,070
17,366
1,070
165,130
9,263
1,250
170,718
8,638
750
Total Expenditures
182,506
175,643
180,106
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Total Revenues
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Veteran's Services Department
Item Description
Office Equipment
Total
(R) Replace.
(A) Addition
R
2016
-
2017
4,200
4,200
2018
-
2019
4,200
4,200
2020
Environmental Services Director Bill Patnaude
[email protected]
218-333-4157
Purpose Statement
The Beltrami County Environmental Services Department is charged by the County Board of Commissioners with the administration and enforcement
of the following services:
 Aquatic Invasive Species Water Craft Inspection Program\
 Citizen Lake Monitoring Program
 Shoreland Management
 Subdivision Controls
 Public health inspections
 Solid Waste Management Program
 Issuance of building and sewer permits
 Maintenance and monitoring plans for commercial sewer systems
 Investigate and mitigate environmental health complaints
 Perform the planning for land use and solid waste.
 Countywide Telecommunications Tower Ordinance.
 Countywide Adult Entertainment Ordinance.
 Countywide Wetland Conservation Ordinance
 County Designee for the Noxious Weed Program
The Environmental Services budget is 01-107 Planning & Zoning.
2016 Initiatives
The Environmental Services Department will seek to purposefully align departmental activities and resources with the key objectives established by
the county through Strategy Aligned Management. Specifically, Environmental Services will work with the County Board, key staff and strategic
partners to advance the following priority initiatives during 2015:

New Citizen Lake Monitoring Program. Continue to build on identifying and recruiting county volunteers for the County’s Citizen Lake Monitoring
Program. Continue to identify and add additional lakes as volunteers are located and assigned. Lakes in the program are sampled five times thru
the season for water chemistry and secci disk readings. Water samples are gathered by citizen volunteers and brought in to the ESD and delivered
to the RMB laboratories in Detroit Lakes Minnesota for analysis. Valuable Information provided by this program of permanent sampling enables
the Beltrami County Board of Commissioners to be proactive in protecting and preserving the waters of Beltrami County for its citizens.

Performance Indicator: In 2012, starting with the original twenty-five lakes, building up to 29 for 2013, these lake basins were sampled in
compliance with MPCA requirement for water chemistry and clarity. 2016 continue to identify lakes which need to be add to the monitoring
program and recruit citizen volunteers for additional lakes to the program.
Responsible Person: William Patnaude, Environmental Services Director
Partners: County Board of Commissioners, Township Officials, Resource Specialist, AIS Lakes Technician. Lake Associations, and citizen
volunteers.
Measure: increase the 2015 number of lakes from 36 to 40.
New Aquatic Invasive Species Prevention Program (AIS Water Craft Inspector Program) Work with the County Board, Administrator and the AIS
Advisory Committee in developing a permanent County Aquatic Invasive Species Management Plan. Which addresses the ongoing AIS Water
Craft Inspector Program continue to target our County’s high destinations lakes. Continue the recruitment and training of contracted water craft
inspectors. Develop and establish a season scheduling for water craft inspections stations on these designated lakes.

Beltrami County and Soil & Water Conservation District Agreement. Continue to build on the success of the Cooperative Agreement in the
support and delivery of Best Management Practices and promoting Conservation Programs for private landowners in Beltrami County.

Draft New Countywide Subdivision Controls Ordinance. Develop a new ordinance encouraging conservation subdivision for Planned Unit
Developments and Common Interest Communities.

Innate the planning process for development and the drafting of a new revised updated County Comprehensive Local Water Management Plan.
New Initiative for 2016:
New Initiative for 2016 The Environmental Services Department’s existing Permit Data Base is over 20 years of age. The department needs to update
new data base software for its permits. The system would also provide for private landowners to obtain their building and sewer permits online.
Estimate cost $40,000.00.
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Actual
2014
Budget
2015
Budget
2016
71,960
106,278
15,300
35,400
317,715
31,800
35,400
283,200
16,800
500
3,220
Total Revenues
197,258
384,915
335,400
Expenditure Summary
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
273,497
72,094
7,141
286,120
288,391
9,500
355,842
195,951
9,500
Total Expenditures
353,969
584,011
561,293
2016
38,000
38,000
2017
40,000
40,000
2018
42,000
42,000
1,237
Item Description
Vehicle w/topper
Total
(R) Replace.
(A) Addition
R
2019
46,000
46,000
2020
-
County Sheriff’s Office
County Sheriff Phil Hodapp
[email protected]
218-333-4135
Purpose Statement
The Sheriff’s Office Mission is to protect the lives, rights, privileges and property of the citizens of Beltrami County.
 Full Service Law Enforcement and Emergency Management Agency.
 Professional enforcement and administration of all federal, state and local laws and ordinances.
 Staffed by field patrol deputies, criminal investigators, civil process officers, communications officers, court deputies, bailiffs, corrections officers,
records technicians, boat & water, ATV/OHV and snowmobile patrol deputies, administrative and emergency management staff.
 Partners with the community through involvement with non-profits such as the Sexual Assault Program, Northwoods Coalition for Family Safety,
Family Advocacy Center, Suicide Prevention Program, Upper Mississippi Mental Health Center (Civilian Mental Health Transport program, and
other civic groups. Also by capitalizing on the use of volunteer members of the Sheriff’s Posse, First Responders, Sheriff’s Citizen Advisory Group,
Paul Bunyan Amateur Radio, Citizen Patrol, the Civil Air Patrol, Lakes Area Dive Team and Team ELF (Enable Law Enforcement Functionality).
The Beltrami County Sheriff is responsible for the administration of the following department budgets: 01-200 Coroner, 01-201 Sheriff Contingency,
01-202 Sheriff, 01-203 Boat & Water, 01-204 LEC, 01-205 County Park Patrol, 01-206 Chippewa Nat. Forest, 01-209 MN Snowmobile Safety Grant,01211 Communications, 01-212 Civil/Warrants, 01-213 Investigations, 01-214 Field Operations, 01-215 North Beltrami Deputy-Con Con, 01-216 Auto
Theft Grant, 01-219 Safe & Sober Grant, 01-222 Gang Strike Force, 01-226 MN Off Highway Vehicle safety Grant, 01-229 Safe Trails OJP Grant, 01-230
Headwaters SWAT, 01-281 Emergency Management, and 01-288 E-911 Grant.
The Beltrami County Sheriff is also responsible for the Beltrami County Jail- the budget for which is contained elsewhere in this document.
2016 Initiatives
The Beltrami County Sheriff’s Office will seek to purposefully align activities and resources with the key objectives established by the county.
Specifically, the Sheriff’s Office will work with the County Board, key staff and strategic partners to advance the following priority initiatives during
2016:
 Electronic Transmission of Documents. Continue to eliminate paper documents by electronic means for all clients. In 2015 alarm billing and
management, as part of the LETG records management system, was implemented. In addition, in 2015, working with our partners in the Judicial
system and LETG, we are very close to completing the ability to access court documents, to include conditional release and sentencing orders,
Orders for Protection and Harassment Restraining orders electronically. By 2016 this system should be complete and will eliminate paper files,
which is a huge improvement that will greatly affect the efficiency needed for implementing applicable court orders and subsequently reducing
use of resources for our employees.
Strategic Theme Area: Safe Neighborhoods- Results Oriented Government
Performance Indicator: Reduce uses of resources; improve records storage, access and sharing
Responsible Person: Jail Administrator Cindy Borowski

Court Security Staffing. Court Security Services has seen significant impact to this division. A total of Six casual bailiffs has been authorized in
2015 to deal with the additional prisoner transport responsibilities due to increased demand for prisoner and mental health transports.
Performance Indicators: Provide consistent armed deputies to staff prisoner transportation duties resulting in greater safety for the public,
prisoners and staff and reducing potential escape hazards by using trained licensed peace officers for prisoner escorts.
Responsible Person: Sheriff Phil Hodapp, Chief Deputy Ernie Beitel,

Records Management-Computer Aided Dispatch/ Mobile–Field Reporting Upgrades. Continue development and integration of Minnesota
Judicial System (Odyssey) for both CAD and Mobile. Develop and integrate a major case tracking system into RMS/CAD/Mobile. Re-Alignment of
Dispatch duties, placing the responsibility of accessing, sharing, and adding information on the field Officer (Beltrami County Sheriff, Bemidji
Police, and Blackduck Police) through the use of technology. Staff continues to attend trainings on these systems and participate in User Groups
to attain further knowledge and skills to better maximize the system. We are currently testing this implementation of court records and have
made significant progress in the ease of use. In 2016, we expect to have full use and accessibility of any and all appropriate documents with no
paper files.
Performance Indicator: Vast improvement in law enforcement, efficiencies, communications and reporting.
Responsible Person: Sheriff Phil Hodapp, Chief Deputy Ernie Beitel, Communications Supervisor Beryl Wernberg, Records Supervisor Kay Swanson

Records Management-Dragon Software Technology. In 2013 voice recognition technology and software were integrated into the Records
Management Division. With the shift in responsibilities given to civilian staff and the continued increase in calls for service it created a higher
demand on our civilian staff to complete report dictation accurately within given time constraints placed upon them by the judicial system.
When the software was integrated the amount of time to complete a written report from initial call for service to being entered into the RMS
system was cut by 50%. This allows our civilian staff to become more efficient with our current staffing level. This program was implemented and
paid in the end of 2013. The program has become very successful and useful to the Deputies and records management staff, though it did not
reduce the amount of time to complete a report it did reduce the amount of time records management needed to type reports by 60-80%.
Where Dragon software benefited the Deputies was in the amount of time that it allowed the Deputy to remain in the field and transmit reports
to records management personnel electronically.

Interoperable Radio Communications System. Continue to work on radio integration with the statewide ARMER communications system in
keeping with our goal to eventually completely transition. Phase 1 will encompass an update of all Law Enforcement sworn officers (County, City
of Bemidji and City of Blackduck) to the ARMER system with the purchase of portable and mobile radios by each entity. Per long range goals,
2015 will see the installation and update to our Dispatch Center of new ARMER/VHF consoles enabling a fully-functional 4 station 911 Center
radio communications system by the end of the year (capable of communicating with both our VHF partners-Fire, EMS and non-Armer.
Transition Law Enforcement sworn officers’ radios to full ARMER deployment in 2016. Phase 2 will see the eventual migration of all emergency
responder partners (10-12 years as funding becomes available) to the same system.
Performance Indicator: Update to law enforcement communications with other law enforcement; maintain Fire- EMS communications and
interoperability.
Responsible Person: Sheriff Phil Hodapp, Chief Deputy Ernie Beitel, Communications Supervisor Beryl Wernberg

Search and Rescue (SAR) Training for Sheriff’s Office: To help fulfill the Sheriff’s Office duty to search for and rescue lost people and recover lost
victims and drowning victims- the Sheriff’s Office will identify and appoint a deputy to be trained as an expert in ground and water search and
rescue techniques and tactics. That deputy will provide training to the entire department on SAR theories, techniques and tactics. The deputy
will develop plans for conducting these searches and provide expert advice and guidance to the members and volunteers when events occur in
Beltrami County. This will be a concurrent duty for the deputy. This project is currently in development due to the limited amount of financial
resources and the extremely high cost to train. Added was the limited number of training opportunities that were available. In 2013 one of
newest staff members was identified as having the initial training that would be required that can be shared with the remainder of our staff. In
2015 Project Lifesaver was implemented. Project Lifesaver aids law enforcement in the search and recovery of those persons with cognitive
disorders that would cause them to wander i.e. Autism Spectrum Disorder, Alzheimer’s etc.
Performance Indicator: Improvement in sheriff’s office response to Search and Rescue and Search and Recovery operations involving lost persons
and drowning victims
Responsible Person; Sheriff Phil Hodapp, Chief Deputy Ernie Beitel
NextGen 911 Update. The 911 system continues to evolve. Integration of technology into what will be the final picture for fully scaled and
deployed 911 system is in progress. The second phase of the ability to receive 911 text messages was completed in early 2014 to prepare for the
final phase to be implemented in late 2015. This final phase is currently being tested at two beta sites. Once that testing has passed rigorous
standards our 911 Center will be mandated to proceed with implementation. We are fully prepared for that with the required telephonic
equipment installed and in place.
The third addition to the 911 overall picture and foundation will be a statewide geocoded mapping system. This will enable any 911 PSAP
(public safety answering point-Dispatch) to map and assign appropriate responders for any 911 call from anywhere in the State of Minnesota. A
partnership between our Beltrami County GIS Department and 911 Emergency Communications Division puts us in good stead with this project.

We hosted a regional kick-off meeting for this goal in June of 2015. Because we have a robust and informational emergency 911 geographic
mapping database, we have been asked to provide samples of our current system as part of the design project. The State will be literally melding
all the roads, centerlines, address points and other items of information into one uniform overlay to be available to all PSAPs. In preparation for
the GIS project, we are going to be updating our three remaining 911 computers in Dispatch to the current model, utilizing 911 grant money. Our
4th work station is already completed.
Strategic Theme Area: Safe Neighborhoods-Results Oriented Government’
Performance Indicator: Provide the most recent technology to our 911 operators in order to assure critical response to citizen’s emergency
needs as well as staging Beltrami County as a regional Dispatch center.
Responsible Person: Communications Supervisor Beryl Wernberg

Reverse 911 Project (CodeRED). We continue to use our CodeRED system for both emergency and non-emergency daily functions. The CodeRED
Emergency Notification System has proven to be a great success and has saved thousands of dollars in future expenses for paging our Deputies,
Officers, first responders, all County and City of Bemidji government personnel and the Health Alert Network. In 2015, an Emergency Weather
Notification alerting system will be added, allowing the interruption of local public broadcasts to advise citizens of a weather related emergency.
In partnership with the Regional Emergency Management group we were able to secure a grant to pay for participation in the Weather
Notification system which is an auto-launched system. In 2016 we will continue to take advantage of the technology provided to protect our
citizens and enhance our emergency responder communications.
Performance indicator: Provide the most recent technology to our citizens, 911 operators and Officers and Deputies in the field to insure that
critical response to the citizen’s emergencies are being met.
Responsible Person: Communications Supervisor Beryl Wernberg in partnership with Emergency Management Director Chris Muller

Upgrade Squad Video Cameras and Computers- Current in-car computers and video systems are reaching “end of life” and require upgrading
over the next four years. Costs are included in the equipment budget for new cars; as new cars are built to go into the field the new equipment
will be purchased and installed in new vehicles to replace “end of life” equipment. We began replacing the Digital Ally in-car camera system in
2013, and continued to do so in 2014. In 2014 we upgraded to a new version of the records management system that will integrate with a body
worn camera system. In 2014 the end of life of older in car systems has accelerated. In 2015 we hope to use savings in new vehicle purchases to
purchase additional units. Performance Indicator: Provide upgraded technology to field deputies in order to be meet expectations of public to
provide emergency services.
Responsible Person: Chief Deputy Ernie Beitel

Integration of Body Worn Cameras. The public and the courts continue to demand more efficiency in the prosecution of criminal cases. First it
was the integration and use of a squad video systems. The continued demand to aide criminal prosecution is growing. Technology was created
that allows Deputies to record the contacts they have with potential criminals and witnesses in the field when they were away from their squad
car video system.
Performance indicator: Provide technology to the field deputies in order to meet the expectations of the public and the judicial system.
Responsible Person: Chief Deputy Ernie Beitel

Implementation of Automatic License Plate Reader Technology- Digital Camera Technology that is mounted in a squad car that automatically
reads vehicle license plates day or night from all 50 states and some foreign countries. The proprietary technology reads up to 1800 license
plates per minute of parked and moving vehicles and notifies the officers if the license plate contains wanted information. This information is
provided to the Offices with in milliseconds, comparing it to multiple databases looking for stolen vehicles, unlicensed-suspended or revoked
drivers, fugitives from justice, AMBER alerts. It translates a digital image of the vehicle and plate that it recognizes from the database back to the
Officer. It can also be used for witness identification, placing a suspect at a scene, terrorist and criminal interdiction.
Performance Indicator: Provide technology to improve the ability to locate people and solve crimes.
Responsible person: Sheriff Phil Hodapp, Chief Deputy Ernie Beitel

Speed Monitoring Awareness Radar Trailer-Mobile Radar trailers increase speed awareness and reduce traffic problems in areas of concern. Using
the technology to give speed violators a visual warning of their speed, with a flashing signal to those that are violating the speed set in that zone.
Performance Indicator: Using technology to give a visual warning to potential violators of their speed, to reduce the number of speed related
accidents on our roadways.
Responsible Person: Sheriff Phil Hodapp, Chief Deputy Ernie Beitel

Upgrade EOC/Training Center in LEC and Bemidji Regional Airport back up PSAP – upgrade emergency electrical infrastructure and electronic
communications in the Law Enforcement Center EOC/Training Room and make better use of existing space through the addition of electronics
hardware and begin building technology at back up EOC located at the Bemidji Regional Airport. Planning for equipment in 2012. Purchased in
2013, begun in 2014 and fully implemented in 2014. Provide equipment to make the backup EOC more usable by staff. This project is completed
for the LEC Emergency Operations Center- Chris Muller was able to utilize grant money and his excellent knowledge of technology to update the
EOC to host dual trainings with all the necessary equipment. The back-up PSAP at the Bemidji Regional Airport is functional and we are including
that in our future Emergency Communications Planning. One of the consolettes we are currently using in our PSAP will be designated as an
ARMER interface at the back up PSAP once we have installed our new consoles.
Performance Indicator: provide upgraded technology to Emergency Operations/Training Room to insure proper response and organization for
crisis events as well as a backup PSAP for needed emergency communications.
Responsible Person: Communications Supervisor Beryl Wernberg, Emergency Management Director Chris Muller

Tactical Dispatch Team-events requiring on scene dispatching including SWAT callouts, large scale events, search and rescue as well as specialized
technical needs generated by the amount of technology we support in Dispatch clearly points to a need for specially trained dispatchers who can
assume “tactical communications” roles as needed. Beginning with ongoing training in 2014, we will be recruiting dispatchers from our staff to
expand their knowledge of and ability to handle roles outside of our main Dispatch as well as the ability to troubleshoot issues in Dispatch
requiring repair or updates. Establishing a “to go” kit with a laptop, programmable pagers (which function when cellular devices do not),
electronic logs and other devices will allow for instant response to our backup PSAP, ComCenter or assigned staging areas. The team will be
responsible for protocols of response and enhancing communication abilities to address situations as they arise. In 2015, we increased our SWAT
dispatch team with the addition of another specifically trained dispatcher. We also trained three dispatchers to FTO (field training officers) level
in order to assure sustainability and continuity. In addition, we continue to host two hour monthly trainings (instituted in 2014) to further
educate and update our dispatchers on all current technologies available. This is an ongoing program and will continue into 2016.
Performance Indicator: provide specially trained dispatchers in order to meet expectations of the public and emergency responders to provide
communications where needed.
Responsible Person: Communications Supervisor Beryl Wernberg
County Sheriff
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Total Revenues
741,319
96,877
33,418
Budget
2015
Budget
2016
13,535
320,947
720,252
100,500
32,000
130
200
135,880
694,703
107,500
32,000
130
200
135,880
1,206,096
988,962
970,413
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
3,939,678
442,604
285,370
496,458
22,804
4,139,780
461,424
332,780
468,813
3,000
4,347,677
484,074
338,580
542,996
3,000
Total Expenditures
5,186,914
5,405,797
5,716,327
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Sheriff's Office
Item Description
Civil Squad
Field Ops Squads
B&W Squad
Inv. Squads
North Deputy Squad
Replacement- 7 Tazers each yr.
Radar Trailer
LEC- RMS/ CAD/ Mobile
Maintenance
Tactical Portable Radio's
Mobile Radios
Portable Radios
Squad Repeaters
Tactical Dispatch (911)
Replace Dispatch Recording
System
Radio Interoperability
Upgrade PSAP backup
Dispatch Chairs
Complete 4th Dispatch station
Courts Dual Band Mobile
Radios
EOC Updates
Body Camera
SWAT Throw Phone
LEC DVR Recording update
Dispatch Copier
2nd Floor LEC Copier
1st Floor Copier
Total
(R) Replace.
(A) Addition
R
R
R
R
R
R
2016
52,000
320,000
52,000
57,000
5,500
2017
330,000
2018
2019
340,000
-
350,000
6,000
6,500
65,000
65,000
7,000
51,200
A
R
8,000
38,000
41,000
44,000
A
R
R
R
A
R
5,000
29,300
49,100
7,000
5,000
29,300
49,100
7,000
29,300
49,100
7,000
29,300
49,100
7,000
3,000
R
R
A/R
A/R
R
40,000
40,000
400
40,000
800
400
400
40,000
800
400
5,000
5,000
5,000
5,000
A
A
A
R
R
R
R
12,000
3,500
6,700
687,000
513,600
521,300
676,300
2020
County Jail
Jail Administrator Cindy Borowski
[email protected]
218-333-8357
Purpose Statement
The purpose of the Beltrami County Jail is to safely and securely detain pre-trial arrests and hold those convicted of crimes. The jail houses both male
and female inmates.
The department budgets for jail related services are: 01-250 Jail Canteen, 01-251 County Jail, 01-254 Bailiff/Court Security, 01-255 Sentence to
Service, and 01-256 Alcohol Monitoring Grant.
The Beltrami County Jail will seek to purposefully align departmental activities and resources with the key objectives established by the county
through Strategy Aligned Management. Specifically, the County Jail will work with the County Board, key staff and strategic partners to advance the
following priority initiatives during 2016:

Implementation of state mandated electronic medical records- By January 1, 2016, jail medical is required to go to electronic medical records.
Implementation of EMR’s will allow improved operational efficiencies, proactive management of risk and compliance, and streamline the
insurance and billing process. It will also provide interfaces with state, county, and federal agencies for cross-jurisdictional information flow.
Software still in development. Pending Mend approval before deployment.
Performance Indicators: Provide updated technology to the jail /medical to streamline operations and provide better inmate care.
Responsible Person: Administrator Cindy Borowski, Assistant Administrator Laura Pogreba, MIS Director Ron Pula

Implementation of stab vest for all officers- The Beltrami County Jail’s population continues to rise. With the increase of population, there has
also been an increase in violent and mentally ill offenders. The change in inmate mentality has prompted the need for adequate proactive
protection for Corrections Officers. The stab vest is designed to protect corrections officers against spikes, shanks and other potentially lethal
handmade weapons. With the purchase of each vest there is a reimbursement potential of up to 50% through a federal grant. Awaiting grant
approval.
Performance Indicators: Increase safety and security for Corrections Officers and decrease injury and liability
Responsible Person: Administrator Cindy Borowski, Assistant Administrator Laura Pogreba

Implementation of “processes” to reduce jail population - In 2015 the jail’s approved capacity and classification system was revised by the DOC.
As a result of this required change, the jail’s bed capacity was reduced and housing options were restricted. This then created the need to have
increased numbers of inmates boarded out of county. At the midway point of 2015 out of county boarding costs are nearly $40,000. DOC
mandates and the continual rise in the Beltrami County Jail’s population has prompted the need to explore processes/solutions to help reduce
the jail’s population and the cost to Beltrami County. Some of the options that will be considered/discussed to reach the goal of reducing the jail
population; Electronic Home Monitoring when appropriate, release for arrests on violations of conditions, release from jail with citations when
appropriate, and diversion programs for those who do not belong in jail.
Strategic Theme Area: Results Oriented Government
Performance Indicator: Reduced jail population and cost to the county
Responsible Person: Sheriff Phil Hodapp, Chief Deputy Ernie Beitel, Jail Administrator Cindy Borowski, Assistant Jail Administrator Laura Pogreba

Re-Entry Assistance Program (RAP) - In collaboration with social services, explore and implement a RAP Program in Beltrami County. The goal of
the RAP Program is to provide inmates with a release plan based on their individual needs. A multi-disciplinary team will identify and provide
resources and assistance to inmates. Upon release, these resources may be utilized with the intention of giving inmates the opportunity to
optimize their success within the community.
Strategic Theme Area: Results Oriented Government
Performance Indicator: Reduced jail recidivism
Responsible Person: Chief Deputy Ernie Beitel, Jail Administrator Cindy Borowski, Assistant Jail Administrator Laura Pogreba, Social Services
Director Jeff Lind, Program Directors Colleen Beitel and Karen Malinowski
County Jail
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
5,000
146,010
21,248
3,000
115,000
20,000
4,295
120,000
20,000
119,853
102,000
119,000
Total Revenues
292,111
240,000
263,295
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
2,565,648
529,002
420,090
42,176
22,481
2,647,743
522,260
402,332
46,275
20,000
2,916,226
555,240
435,076
51,500
80,000
Total Expenditures
3,579,397
3,638,610
4,038,042
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
County Jail
Item Description
Domore Chairs
Furniture
Medical Equipment
Uniek EMK Digital Medical
Records
Service Agreements
Restraint Chair
Mattresses, towels, blankets,
uniform, supplies, etc
Radios
Tasers
Misc Equip/cell extraction
equip
Water Cambros
Cardiac Defibrulator
Leg irons, cuffs, etc
PBT
Copier
Cameras
Training Tactical Suits
Uniforms (vests)
PREA Audit
Board of Prisoners
Dragon Software
Total
(R) Replace.
(A) Addition
R
R/A
A
2017
3,000
2,000
1,000
2018
2,000
2,000
1,000
2019
3,000
2,000
1,000
2020
2,000
2,000
1,000
R/A
A
R
2016
2,000
2,000
1,000
Carry over
30,275
9,900
2,500
15,000
9,900
9,900
9,900
15,000
15,000
15,000
9,900
2,500
15,000
R/A
5,000
5,000
3,500
5,000
77,000
3,500
R/A
2,000
R/A
R/A
R/A
R
R
R/A
A
A
500
500
1,000
1,000
600
A
A
2,000
500
2,500
1,000
5,000
2,000
500
500
1,000
600
1,000
4,000
4,000
4,000
4,000
8,000
4,000
Carry over
14,756
5,000
60,000
5,000
5,000
5,000
5,000
60,000
12,000
121,900
5,000
60,000
12,000
199,500
60,000
12,000
129,900
109,900
60,000
26,000
136,500
University of Minnesota Extension Service
Extension Regional Director Mardi Harder
[email protected]
218-327-5958 or 218-244-7980
Purpose Statement
“Making a difference by connecting community needs and University resources to address critical issues in Minnesota" is the mission of University of
Minnesota Extension. To accomplish this mission, local, regional and state Extension staff provides educational programs and services throughout
Minnesota. Extension faculty translates University research into practical, relevant and useful knowledge provided through community-based
programs.”
Extension staff and volunteers strive to develop community partnerships involving citizens to identify local needs and to deliver priority programs
that address critical issues. Local citizens and the County Extension Committee work with the Extension staff in assessing local needs, planning
programs and evaluating outcomes to ensure program relevancy and program support. Collectively, the unique program partnership with Beltrami
County, the University of Minnesota and United States Department of Agriculture (USDA) provides programming, funding and staffing for Extension
that serves youth and adult audiences in priority program areas.
Beltrami County Extension local program priorities are Simply Good Eating Nutrition Education, 4-H Youth Development, Parents Forever, Master
Gardeners, and Extension Learning Circles. These priority programs and services are provided by Extension in partnership with Beltrami County.
While each program area has specific goals and objectives within an annual work plan, it is the responsibility of the county extension committee to
encourage all individuals and organizations to cooperate to make profitable use of extension activities.
The department budget for Extension is: 01-603 Extension.

SNAP Ed (Supplemental Nutrition Assistance Program Education). Funded by the United States Department of Agriculture (USDA) as SNAP-Ed,
University of Minnesota Extension employs nutrition education assistants to teach health and nutrition programs in collaboration with agency
and government partners in 86 of 87 Minnesota counties. Staff connects community needs with the educational resources of the University of
Minnesota by emphasizing healthy lifestyle choices for children, pregnant and parenting teens, adults, and seniors living with limited incomes.



4-H Youth Development. 4-H is a learn-by-doing youth development program delivered throughout Minnesota. Minnesota 4-H youth
development offers age-appropriate, hands-on learning via short-and long-term projects and activities. 4-H teaches youth decision making and
leadership skills, strengthens youth and adult relationships in a positive learning environment, develops collaborative partnerships with agencies
and community-based organizations to connect community needs with the educational resources of the University of Minnesota and models
collaboration and teamwork.
Strategic Theme Area: This initiative supports the objectives listed in the Expanding Opportunity, Quality of Life, Caring Community and Resource
Excellence Themes
Parents Forever Program. In collaboration with Beltrami County Court Administration, Parents Forever is an educational program developed by
University of Minnesota Extension, based on research about the effects of divorce on children by providing education for families in divorce
transition. When a family goes through divorce or separation, parents need to help their children adjust to the changes within their family.
Parents Forever classes teach parents about the impact of divorce and separation by providing strategies to help both the parents and children
adjust to a new way of being a family. Efforts are currently underway to explore having a partner agency to provide local coordination of the
Beltrami County Parents Forever on-site program with Beltrami County Courts to be implemented in 2016.

Master Gardener Program. Trained Master Gardener Volunteers throughout the county educate the public with research-based information in
consumer horticulture and environmental stewardship. Sustainable horticulture best practices are taught, thereby protecting the environment
and helping people get information they need to be good gardeners for access to nutritional and healthy foods.

Learning Circles Program. Community-based groups take responsibility for their education through this self-directed learning program that
follows research-based adult education principles. Group members select topics for study, use Extension lesson materials in teaching to peers
and evaluate the educational experience that promotes life-long learning.
Extension Service
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
10,400
9,000
5,000
628
250
250
Total Revenues
11,028
9,250
5,250
Budget
2015
Budget
2016
27,680
74,105
4,100
5,395
27,377
73,456
2,100
5,395
111,280
108,328
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Actual
2014
Personal Services
Services & Charges
Capital Assets
Other
24,707
71,881
1,827
Total Expenditures
98,505
90
Extension Service Office
Item Description
Copier
Sound System
Office Telephones
Total
(R) Replace.
(A) Addition
2016
750
500
1,250
2017
2018
-
2019
-
2020
County Probation
District Supervisor Trisha Hansen
[email protected]
218-308-2593
Purpose Statement
The Beltrami County Probation Office is responsible for supervision and case management of misdemeanor and gross misdemeanor adult offenders
who reside within Beltrami County and are placed under supervision by the Court. This office is also responsible for supervision and case
management of all juvenile offenders who reside within Beltrami County and are placed under supervision by the Court. The County Probation Office
is also responsible to provide Pre-Sentence and Pre-Dispositional reports to the Court and as of February 23, 2015 began doing Pre-Trail Bail
Evaluations per statutory requirements.
The Beltrami County Probation Office operates through a contract between the MN Department of Corrections and Beltrami County. This office is
staffed and supervised by the Department of Corrections. The District Supervisor administers the department budget for 01-270 (Probation &
Parole). It should be noted that per statute, Beltrami County is reimbursed for a portion of the probation officer's salary/fringe. The amount to be
reimbursed is determined annually by a legislative appropriation.
The County Probation Office seeks to hold offenders accountable and offer opportunities for change while restoring justice for victims and
contributing to a safer Minnesota. Specifically, the County Probation Office will work with the Judges, Court Administration, Law Enforcement,
County Attorney’s Office, Public Defender’s Office, strategic partners and stakeholders to advance the following priority initiatives during 2016:

Domestic Violence Court: The County Probation Office will continue to collaborate with North Homes and Bemidji Area Program for Recovery to
offer Batterer Intervention Programs. Corrections agents will co-facilitate these programs and provide feedback to the Court. This is an ongoing
project with grant funds set to expire on 9/30/15. The challenge in the upcoming year will be sustainability for the Batterer Intervention Program
as we transition to a client pay model.
Strategic Theme Area: Offender Accountability, Opportunity for Change and Justice for Victims
Performance Indicator: Number of group sessions co-facilitated per year and Court satisfaction with quality of the program
Responsible Person: Probation Agents Amanda Anderson and Aeron Muckala

Youth Crossover Project: The County Probation Office will continue to collaborate with Beltrami County Health and Human Services (BCHHS),
County Attorney’s Office, Beltrami Area Service Collaborative (BASC), The Red Lake Nation and Leech Lake Nation to improve upon a process by
which crossover youth cases are staffed, information is shared, and collaborative case planning can occur. Crossover youth are those who are or
could potentially be involved in both the child protection and delinquency systems.
Strategic Theme Area: Offender Accountability and Opportunity for Change
Performance Indicator: The number of collaborative case plans that result as well as number of cases diverted from the Criminal Justice System.
Responsible Person: Agents Dusty Waller and Sky Jager in collaboration with BASC, BCHHS and the Red Lake and Leech Lake Nations.
Probation
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Total Revenues
Actual
2014
Budget
2015
60,855
Budget
2016
64,707
67,907
72,079
64,707
67,907
270,405
2,978
968
2,776
282,957
6,450
1,450
296,957
6,450
1,450
277,127
290,857
304,857
11,224
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Personal Services
Services & Charges
Capital Assets
Other
Total Expenditures
Community Programs
County Administrator Kay Mack
[email protected]
218-333-4109
Purpose Statement
Beltrami County provides financial support for a number of non-county services and programs, primarily in the areas of economic development,
tourism and resource management. Also, accounting for risk management expenditures are recorded in the General Revenue Fund. For ease in
presenting the budgets and contributions to these organizations and activities, these department budgets have been grouped under the general title
- Community Programs.
Community Programs include department budgets for: 01-086 Employee Wellness, 01-502 Cultural Appropriations, 01-521 Snowmobile & Ski Trails,
01-524 Blackduck SJ Snowmobile Club, 01-525 Northcounty Snowmobile, 01-526 Beltrami County Trails-Ski Club, 01-527 Lost River Trails, and 01-701
Economic Development (Joint Powers efforts such as Paul Bunyan Transit).
2016 Initiatives
Every effort will be made to encourage Community Programs, who receive county funding or other supports, to purposefully align departmental
activities and resources with the key objectives established by the county through Strategy Aligned Management. Specifically, there will be an effort
to advance the following priority initiatives during 2014:

Economic Development and Employment Opportunities. Our region has a strong history of business and government interests partnering to
accomplish worthwhile projects. However, the region’s business and government partners really struggle to partner at a “strategic” level.
Community and economic development is important and the county will continually strive to find new approaches and investments that will
leverage non-profit and private investments in the community. A recent investment of $150,000 from the County Development Fund was made
through Greater Bemidji, a joint powers economic development group. The purchase and remodel of the Old Mayflower Building in downtown
Bemidji will become the home of many high level manufacturing and engineering jobs.

Library Services. Beltrami County is a member of the Kitchigami Regional Library System (KRL), a five county joint powers organization. While
there are many benefits to being a member of a regional library system, there are occasionally tensions, challenges and obstacles imposed by the
system in meeting local service expectations and achieving funding fairness. More recent improvements to communication with the local library
staff has yielded a better partnership in which the county’s limited funding capabilities and the Bemidji and Blackduck library staffing needs are
better understood by each entity. The 2016 county budget includes a 6% increase to the cost of library staffing . The county values the service
brought to the area citizens by their public library, and is committed to providing the best service that can be afforded.

Employee Wellness. Beltrami County has established a successful employee wellness program. The program is support by a grant from the
Northwest Service Cooperative and memberships to the Wellness Center. The effort is led by a Wellness Committee that establishes an annual
work plan and budget.

Snowmobile, ATV and Ski Clubs. The county serves as the grant applicant for the dollars that come from the DNR for Trail Construction and
Maintenance. Approximately $500,000 gets awarded for maintenance of the many trail systems in Beltrami County. The county, as fiscal agent
for the trail clubs, serves just as a “pass through” for these grand in aid trail dollars. The county relies completely on the good work of the
dedicated clubs to monitor and maintain the condition and the safety on the trail. The partnership has been an extremely valuable cultural and
economic asset to the citizens of Beltrami County. The county is always willing to state that the clubs do a far better job than the county would
be able to do for the users of the trails.
Community Programs
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Revenue Summary
Actual
2014
Budget
2015
Budget
2016
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
333,897.00
11,247.00
152,916.00
112.00
400,000.00
10,000.00
31,800.00
-
400,000.00
11,000.00
31,900.00
-
498,172
441,800
442,900
Total Revenues
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
11,947.00
7,355.00
394,758.00
337,305.00
38,340.00
1,560.00
401,900.00
348,395.00
38,210.00
1,700.00
402,990.00
387,237.00
Total Expenditures
751,365
790,195
830,137
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Road & Bridge Fund
Description
The Road & Bridge Fund is a Special Revenue Fund that is responsible for the maintenance, development and long range
planning of the county transportation system. Projects are completed by Highway Department staff and equipment when possible and by letting bids
for major construction.
Revenue Trends
Road & Bridge Fund revenues can vary significantly from year to year based on the construction schedule of road projects and the timing of project
payments. Road & Bridge taxes revenue is projected to increase by $1,500,000 for the 2016 Budget. A good portion of that increase is due to the ½
of one percent sales tax that was adopted by the County Board. The sales tax began in mid-year 2014, and will be collected until such time as all the
projects on the Sales Tax Construction Plan are done. When that time comes, the County Board will have the opportunity to weigh the needs against
revenues to determine whether the Local Transit Sales and Use Tax should be renewed.
Intergovernmental
Beltrami County receives state aid for road construction and maintenance. Based on the expected drawdown schedules of those accounts, the 2016
budget includes $9,991,603 for state and federal grants to complete road projects eligible for state and federal funding, as well as payments for local
governments for work done by the county. County 3-digit road construction projects are funded from a $650,000 budget of Payment in-Lieu-of Taxes
(PILT) revenues. The revenue generated from the Local Transit Sales and Use Tax of one half of one percent is tracking at over $3 million per year.
Property Tax
The 2015 property tax levy for Road & Bridge Fund purposes is $2,377,910, a 0% change from 2015. This zero growth is done despite a concern of
Minnesota counties that there is the trend for counties to become more reliant on county property tax levies to fund road projects. As gas tax
revenues continue to fail to keep up with growing costs and as a greater percentage of state road funds are dedicated for urban and metro road
needs, funding for rural county road projects is becoming increasingly uncertain. For these reasons, the Beltrami County Board adopted the local
option sales tax in order to better address the rising needs.
Expenditure Trends
Road & Bridge Fund expenditures are budgeted to increase by $6,019,075 (48%) for the 2016 Budget. The increase is attributed to the timing of
county road projects and the schedule for drawing down funding from state and federal sources for road projects as well as the use of the new Local
Transit Tax.
Highway & Streets
Each year, the County Highway Engineer prepares and submits to the Beltrami County Board of Commissioners a multi-year Transportation
Improvement Plan (TIP). The TIP establishes priorities for road and bridge maintenance and improvement projects. In order to complete larger
projects, the county may “bank” CSAH funds for a period of time. The schedule of projects and the draw-down of state funding can result in
significant fluctuations on road spending from year to year.
Road & Bridge Fund Statement
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Total Revenues
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Budget
2015
Budget
2016
4,353,137
182,277
4,077,910
170,000
5,577,910
182,000
10,106,125
17,793
7,664,275
11,500
9,991,603
12,750
700,181
631,500
2,809,997
15,359,513
12,555,185
18,574,260
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
2,467,371
555,538
4,022,017
9,502,324
24
2,639,020
571,880
3,995,785
5,348,500
2,717,925
901,685
2,933,650
12,021,000
Total Expenditures
16,547,274
12,555,185
18,574,260
In accordance with guidelines established by the Minnesota State Auditor’s Office and county policy, Beltrami County maintains adequate Road &
Bridge Fund reserves to meet cash flow and emergency needs.
Highway Department
Road & Bridge Fund
County Highway Engineer Bruce Hasbargen
[email protected]
218-333-8180
Purpose Statement
The County Highway Department is principally responsible for the planning, construction, and maintenance of an efficient, safe county transportation
system. In fulfilling those objectives, the department must promote and maintain a high degree of cooperation between the Board of Commissioners
and local units of government, the State Department of Transportation, and the Federal Highway Administration. Included in this activity are road
design, traffic studies, signaling and lighting designs, signing, road and bridge maintenance, snowplowing, construction, and contract administration.
The Highway Department includes department budgets for: 03-311 Road & Bridge Administration, 03-312 Highway Engineering, 03-313 Highway
Maintenance, 03-314 E-911 Signage, 03-315 Work & Supply for Others and 03-319 Shop Equipment & Maintenance.
The Highway Department will work with the County Board and strategic partners to advance the following priority initiatives during 2016:

County 5-Year Transportation Improvement Plan. The County Board has earmarked additional funding for transportation improvements. The
Highway Department will work with the County Board to develop and implement the 5-year plan utilizing the additional funding.

Gravel Road Surfacing Improvement Program. The Highway Department will continue the County wide gravel resurfacing program to improve
the condition of its gravel roads. Gravel roads with higher traffic will receive base stabilization and additional routes will be added to the dust
control program. PILT and Unorganized Township funding will be utilized to fund this program.

County Road Safety Plan. The Highway Department will continue to implement the strategies and safety projects outlined in the plan, including
applying for funds to help pay for the projects. Projects with future funding allocations may be advanced to allow for more timely construction.

Geographic Information System. The Highway Department will continue to implement, expand data collection and use of its GIS.

Unorganized Township Road mapping. The Highway Department will draft and record maps of roads in unorganized townships. This will help
alleviate questions on what is and is not a public township road.
Highway Department
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Total Revenues
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Budget
2015
Budget
2016
4,353,137
182,277
4,077,910
170,000
5,577,910
182,000
10,106,125
17,793
7,664,275
11,500
9,991,603
12,750
700,181
631,500
2,809,997
15,359,513
12,555,185
18,574,260
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
2,467,371
555,538
4,022,017
9,502,324
24
2,639,020
571,880
3,995,785
5,348,500
2,717,925
901,685
2,933,650
12,021,000
Total Expenditures
16,547,274
12,555,185
18,574,260
Highway Department
Item Description
Pickup
Pickup
Pickup
Tractor
Tandem Truck with plow
Tandem Truck-sign truck
Tower Maint & fencing
Radio Upgrade
Computers
Misc
Survey Equipment
Skidsteer & Trailer
Grapple Bucket
Grader
Grader
Storage Bldgs (1)
Parking Lot Paving (O'Brien)
Total
(R) Replace.
(A) Addition
R
R
R
R
R
R
R
R
R
R
R
R
R
R
A
R
R
R
2016
50,000
35,000
35,000
275,000
275,000
7,000
50,000
75,000
50,000
2017
36,225
36,225
36,225
135,000
2019
39,000
39,000
39,000
145,000
310,000
7,000
50,000
330,000
-
2020
40,000
40,000
284,000
7,000
50,000
310,000
-
2018
37,500
37,500
37,500
140,000
295,000
295,000
7,000
50,000
-
852,000
894,675
899,500
959,000
957,000
320,000
320,000
180,000
7,000
50,000
Description
The Health & Human Services Fund is a Special Revenue Funds that accounts for the cost of services provided to persons receiving public health,
public assistance and social services, which flow through local county bank accounts. Financing is provided by an annual property tax levy and
intergovernmental revenues designated for designated purposes.
Revenue Trends
It should be noted that most of the Health & Human Services program costs, authorized/administered by the Beltrami County Health & Human
Services Department, are not costs that are incurred directly by the taxpayers of Beltrami County. The budgeted 2016 Human Service Costs for
Beltrami County equal $28,051,298, with a county contribution of $7,137,811 (25.47% of the total).
Health & Human Services revenues that flow through county bank accounts are primarily related to state and federal program funds, property tax
levy and charges for services. 2016 total Fund revenues are projected to increase by about $1.37 million from 2015 levels. This 2016 Health & Human
Services revenue budget of $27,116,849 is a 5.3% percent increase from the 2015 budget. This follows a year that revenues had been budgeted at a
significant increase over 2014. The growth in dollars is reflective of the growing number of clients and cases.
Intergovernmental
Beltrami County receives state and federal funding to administer health and human services programs and services. Using the best available
estimates, intergovernmental revenue will increase by about $622 thousand for 2016. As indicated in the Revenue Trends area above, this increase
to state and federal reimbursements is reflective of the increase in clients and cases turning to public assistance. As displayed in the chart below, the
county has not balanced the budget for HHS for 2016. The deficit budgets in 2014 and 2016 were/will be covered only through the use of fund
balance. (the county savings account) The driver behind the deficit budgets is the steep rate of foster care costs. Beltrami County received a new
state aid starting in 2015 that has helped tremendously with these costs, and we are looking to some very hopeful legislation in 2016 that will help
further. With the many new rules being written for child protection by the State Legislature and Department of Human Services, it is only right that
they provide financial support for the requirements.
Property Tax
The 2016 property tax levy for Human Services Fund purposes is $7,137,811. This represents a 7.38% increase in levy over that of 2015. The increase
is largely due to the cost of living and benefit increases being given to employees through the labor contracts. The increase also reflects the addition
of three new employees authorized the Health and Human Services for 2016. Even with that significant increase in levy, the budget shows a deficit
for this fund for the reasons stated above. For three of the four prior years, Beltrami County has been dipping deeply into reserves to cover the
excessive Foster Care costs, and will turn to the fund balance again in 2016. The new Foster Care Aid did change the need for having to use fund
balance in 2015, but is not enough to keep up with the growth in placements being experienced in Beltrami County.
Occasionally, Health & Human Services clients must pay a fee to access a variety of programs or services. Many of the fee schedules have a “sliding
scale” formula that dictates client financial obligations to receive services. Revenue from Charges for Services is budgeted to increase from the 2015
level of $1,809,032 to a 2015 budget of $2,043,999. Increases in Charges for Services reflect changes in policy or programs imposed by the state or
federal government as well as the increase in the caseload.
Expenditure Trends
Health & Human Services expenditures are budgeted to increase by $2,300,982 (8.94%) for the 2016 Budget. The increase is primarily attributed to
the contracts negotiated with the labor unions after three years of a virtual freeze on wages.
Health and Human Services
Health and Human Services spending is the biggest expenditure area of the county budget. Health and Human Services expenditures represent
39.13% of the total county expenditures and the property tax levy for this fund is 35.45% of the total county levy.
Health & Human Services Fund Statement
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Fines & Forfeits
Miscellaneous
Total Revenues
Expenditures
General Government
Public Safety
Highway & Streets
Sanitation
Human Services
Health
Conservation
Capital Outlay
Debt Service
Total Expenditures
2014
Actual
2015
Budget
2016
Budget
6,570,493
6,647,181
7,137,811
12,834,574
1,775,206
16,685,603
1,809,032
17,308,039
2,043,999
481,871
21,662,144
608,500
25,750,316
627,000
27,116,849
2014
Actual
2015
Budget
2016
Budget
22,539,456
2,019,909
23,600,329
2,149,987
25,840,738
2,210,560
24,559,365
25,750,316
28,051,298
In accordance with guidelines established by the Minnesota State Auditor’s Office and county policy, Beltrami County maintains adequate reserves in
the Health & Human Services Fund. After having to dip deeply into reserves during 2013 and 2014, the goal of the County Board will be to restore
fund balance to the optimum healthy level. That will take several years of careful budget planning and management.
Health & Human Services Director
Becky Secore
[email protected]
Purpose Statement
Beltrami County Health and Human Services is dedicated to providing a broad array of benefits and services to individuals, families, and communities.
We work cooperatively to empower and support Beltrami County citizens to ensure they enjoy healthy, safe, and self-sufficient lives.
 Vision: That every child, adult, and family has the resources they need to be safe, healthy, and independent.
 Mission: To assist individuals and families in maximizing their economic capacity, promote community and family strength, and to work to
ensure the safety and well-being of all Beltrami County residents
 Values: Collaboration, personal accountability, excellence in providing quality services, fiscal responsibility, respect, and embracing
challenges and continuous change
Summary of Budget Impact Statements
The goal of Beltrami County Health and Human Services for our 2016 budget, is to respond to Beltrami County’s growth as a regional center and to
respond to the ever-changing demands to support programs and services for the citizens of Beltrami County. As Beltrami County grows in population
within its boundaries and expands to provide the ever-present service-needs as a regional hub, Beltrami County Health and Human Services will
respond by providing excellent customer service and fiscally responsible programs. Some of the major initiatives and projects started in 2015, and
will continue into 2016. These include: technology initiatives, relationship/partnerships, growth and change in our public health programs, and
improved partnerships and processes with Red Lake Nation. We also plan to highlight continued community responses to homelessness, mental
health issues, and substance abuse issues. In working with our local partners, we continue to see improved processes and improved responses to
community needs.
Becky Secore, Director, Health and Human Services
Beltrami County Health & Human Services is the largest department in Beltrami County, with 140 FTE’s and an annual budget of more than $25.5
million in 2015 and an estimated $28,155,250 in 2016. Below are initiatives outlined for the Public Health Division, Economic Assistance Division, and
Social Services Division.
Nursing Services Initiatives
Expand Service Capacity for PrimeWest Health Members in the Public Health Nursing Service:

Special Needs Basic Care (SNBC) PrimeWest Case Management Program
Using the PrimeWest Health formula; total reimbursement for a caseload of 65 members for one FTE = $197,475.00. Beltrami County Public
Health plans to improve capacity in Health & Human Services and meet PrimeWest member needs by hiring and training a Public Health
Nurse to case manage the eligible members ages 18-64 who are exhibiting complex, chronic, and disabling conditions. The case manager is
responsible for conducting long-term care coordination and create and implement the skilled nursing facility care plan, based on the health
risk assessment and address all needs. The nursing position is financially supported fully by billable revenues.

Accountable Rural Community Health (“ARCH”) Program
The purpose of this initiative is to conduct deliberate, ongoing collaboration including: health risk assessment, triage, care plan development,
monitoring, and evaluation with the PrimeWest member’s interdisciplinary team and primary health care provider. Beltrami County Health
and Human Services has already entered into a Memorandum of Understanding between Sanford Health of Northern Minnesota (the “ARCH”
Provider) and Beltrami County Health and Human Services to “better align care management activities among providers participating in ARCH
and local public health and social services agencies.” It is expected that customized workflows will be developed to satisfactorily meet the
requirements set forth with this agreement. The workflows and sharing between partners on the coordinated care team will enhance
efficiency and access to services and will impact all employee positions currently working in the agency. ARCH is a PrimeWest Health
initiative.
Responsible Person: Darice Dwyer, Public Health Division Director.

Ongoing Development of Family Home Visiting Using the Healthy Families of America Model
Family Home Visitors in Beltrami County Public Health are funded by the Maternal, Infant, & Early Childhood Home Visiting (“MIECHV”)
federal grant, Temporary Assistance to Needy Families (“TANF”) grant, MN Health Care programs, (Medical Assistance, MN CARE, and
PrimeWest Health), and the Maternal Child Health Title V Block grant in full.
Healthy Families America (HFA) is an Evidenced-Based Family Home Visiting (EB-FHV) model with the overall goal of the program being to
improve the health outcomes for at-risk children and young families. Using MIECHV funds, North Country Community Health Services
budgeted in 2015 for an additional 0.5 FTE to hire and train one additional Beltrami County Public Health Nurse in order build capacity and
allow at least 25 new families to voluntarily enroll and be served through the program. The MIECHV federal grant has been extended to
participating local public health agencies through September 2017. MIECHV II Expansion grant and the Healthy Families of America model is
entering its 4th year in North Country Community Health Services.
Measuring outcomes, data collection, and reporting is integral to the program. All staff are expected to collect and enter data into the Family
Home Visiting Reporting Evaluation System (“FHVRES”) using the Minnesota Electronic Disease Surveillance System (“MEDSS”). This method
of electronic data reporting will become the standard this year. From the data gathered over the past several years, the state of Minnesota
shows there is evidence to prove that remarkable results have been achieved using EB-FHV. Because of this supporting evidence, Minnesota
has approved increasing financial support for the Evidenced-Based Family Home Visiting models and all local public health is encouraged to
continue the progress.
Currently there are four (4) Beltrami County Family Health Nurses trained in the Healthy Families America Evidenced-Based model and who
can use the standardized Growing Great Kids curriculum, with 1.1 FTE working in the program. By building staff capacity in the FHV program,
Beltrami County Public Health expects to be able to take referrals and provide services to the women participating in the “First Steps to
Healthy Babies” PrimeWest Prenatal Substance Abuse/Fetal Exposure project by collaborating with the social workers on the team. We
anticipate being able to expand our services to all PrimeWest prenatal and post-partum women as well; not only high-risk.
Responsible Person: Darice Dwyer, Public Health Division Director

Accountable Communities for Health (ACH) grant:
“The goal of ACH is to accelerate Minnesota’s care delivery transformation to achieve the “Triple Aim” of improved population health,
improved patient experience, and lower costs.” The North Country Community Health Services, aka “the North Country CHS,” is made up of
Beltrami, Clearwater, Hubbard, and Lake of the Woods counties. The intent of this project is to begin activities designed for youth ages 5adolescence that will prevent or reverse “damage” caused by adverse childhood experiences (“ACE’s”) and toxic stress. The nurse, mental
health, or other community health partner will determine interventions using an understanding of ACE’s. This grant was awarded by the State
Innovation Model (“SIM”) to 12 communities in 2014. North Country CHS is the only community awarded in the Northwest region, and may
earn $184,832.00 for the two years. It is in effect until December 31, 2016.

Emergency Preparedness Exercise in 2016:
There is to be a statewide Emergency Preparedness exercise on March 29, 2016. The expectation is that all hospitals in the state will
participate as a grant duty. Local Public Health plans to participate as a community partner. There will be planning meetings and after-action
reports and improvement plans are done mutually after the exercise.

Impact of funding changes for Public Health:
The Minnesota Legislature approved to restore the cuts that were made in 2003 to the Local Public Health grant at 29% per year. The funds
are expected to benefit rural communities. Local Public Health agencies are using funds to work on addressing health disparities, improve
health care access in rural areas, implement quality improvement projects, continue progress toward accreditation, and to continue their
work on mandated health information exchange (“HIE”) implementation and improving interoperability for Electronic Health Records
(“EHR”).

MnCHOICES in Public Health:
We are planning to build flexibility in our Public Health Nursing Service by training one Home Care PHN to do MnCHOICES screening
assessments. It is uncertain how much time will be spent seeing Home Care clients; much of how that is decided, is by census or Home Care
needs and balancing time spent doing the screening assessments. The MnCHOICES assessments done by a PHN, are reimbursed with Time
Study Funds.
Economic Assistance Division Initiatives
Income Maintenance Unit (IMU)

MnSure implementation – Throughout 2014 and 2015, the State and Minnesota Counties have struggled to transition from the legacy
Medical Assistance (MA) program rooted in the DOS based MAXIS computer system. While MAXIS is a very dated and cumbersome program
for staff, it has been a relatively effective tool for determining eligibility for the MA program. As a response to the changing requirements of
the Affordable Care Act, the Minnesota Department of Human Services (DHS) developed the MnSure system. This system was developed as
a web-based system that allows far greater client access and input to the determination process. Additionally, the system includes a
marketplace component that allows any individual, regardless of income, to shop for health care options individually. Conceptually, these
intended outcomes constitute enormous and long overdue steps forward for both public assistance, as well as the healthcare world as a
whole. Unfortunately, these conceptual goals have been exceptionally painful to bring to reality, at both the State and the County levels. A
recent State Auditor’s report identified many procedural and technical mistakes in the State’s approach to launching the MnSure program. In
addition, the State Auditor’s report also concluded that while many of the issues that plagued the launch of the marketplace side of MnSure
have been addressed, it was done at the expense of developing the public assistance side of MnSure. This reality has been keenly felt in
Beltrami County, as well as every other county in the state. Transitioning legacy MA cases to the MnSure system has proven to be difficult, if
not impossible, as the State has struggled to provide a system stable enough, and complete enough, to achieve this goal. The good news, is
that the parts of MnSure that are working, are working well and providing value to both clients and the county staff who process these cases.
However, while this gives reason for hope that MnSure will finally land after over two years of process, the parts of MnSure that don’t work,
still pose significant challenges to our IMU operation. Our initial strategy to navigate the MnSure transition, was to establish a small sub-unit
to become our content area experts and then integrate these staff members back into the larger unit once implementation was complete.
Our belief at the time, was that this would be a relatively temporary assignment, and worth the strain the staffing would place on the rest of
the unit. However, given the length of the MnSure implementation, other components of IMU’s function have suffered. Additionally, due to
the complex and ever-changing policy and procedure around MnSure, we have struggled to effectively address client concerns and questions
at the front window or the call center.

Red Lake TANF Project – Under the federal requirements for the Temporary Aid to Needy Families (TANF) program, Tribal entities are
allowed to establish stand-alone programs with direct government-to-government relationships between the Tribal entity and the TANF
Feds. To date, there are around 70 Tribal TANF programs across the nation. For several years, the Red Lake Nation has considered
establishing such a program, and in October of 2014, they were given federal approval to proceed. This development has driven a significant
planning process in 2015, with the State, County, and the Tribe to implement Red Lake Tribal TANF. The County’s stance on this project is to
provide as much support as necessary to achieve a smooth transition of these cases to Red Lake’s program. Additionally we have advocated
that Red Lake take most, if not all, of the public assistance cases for Red Lake band members living on the reservation. Our hope is that this
will minimize the inevitable confusion that will come with clients who have part of their case in Red Lake and part in the County. This issue is
further compounded by the fact that there are differences in policy between the Red Lake program and the State MFIP program. Currently
the Red Lake program is slated to begin transitioning MFIP, cash, and SNAP food cases beginning in September of 2015, with the entire
caseload to be transferred by January of 2016. Beltrami County Health and Human Services administration is continuing talks with the State
and the Tribe as it relates to transitioning healthcare programs (MA/MnSure). While this transition would appear to reduce the number of
cases for the IMU, we anticipate that it will actually result in more complexity and a greater level of effort for these cases. This is due to the
differences in policy and the fact that only the MFIP portion of these cases will initially transfer. We should have a much better idea of where
this program is going, and how it will impact our IMU operation, by the end of 2015.

Staff Stabilization - In addition to these two large initiatives, The IMU has faced an unusually high amount of turnover in the last year. Since
June of 2014, IMU has seen the following turnover:
2 – ES-1 retirements
2 – ES-1 promotions to Social Services (Social Worker)
1 – ES-1 promoted to Child Support Specialist
1 – ES-1 promotion to IMU Lead Worker
5 - ES-1 resignations (One got married and moved out of state, one moved to another state to care for an ailing parent, one went back to
school, one took a job associated with her degree, and one left to take another job)
2 – ES-1 resignations within first month of employment
1 – ES-1 Termination for Cause
3 – CA promoted to ES-1
*Additionally, there was one ES-1 and 1-CA opening in June of 2014
This is a total of 19 personnel moves out of 35 budgeted staff (54%) in 12 months. In addition, we believe we will see at least two more retirements
before the end of 2015 as well. While implementing MnSure and navigating Red Lake TANF are significant challenges, staff stabilization is by far the
biggest challenge facing the IMU. Virtually all of the IMU is either being trained, or providing training. Given the fact that it takes at least 6-8 months
to gain proficiency as an ES, we anticipate that this challenge will reach well into 2016. With the aging baby boomers reaching retirement age, and
greater career mobility in younger generations, we believe that a higher amount of turnover is our new normal. To address this challenge, in mid2015, we requested and received administrative permission to add two pre-hires to further build capacity and address the turnover. However, just
adding FTE’s is only part of the equation. We have begun a process of revamping our recruitment and selection process to ensure that we are
attracting applicants who are well suited to this work. Beginning with the current openings, we have changed both the T & E requirements, as well as
the interview process, to better attract and identify the right candidates.

Case Banking 2.0 – The Case Banking initiative implemented several years ago has significantly improved efficiency and given the IMU the
ability to meet the demands of a steadily growing caseload. Since its implementation in mid-2011, caseloads have nearly doubled, while
staffing has only increased by two FTEs. By any measure, this is a success story. However, we have learned some important things along the
way, which we believe will improve the overall experience for clients and address some of the biggest challenges inherent in Case Banking.
The biggest thing we learned, was the importance of the Intake procedure. This is the beginning point of all cases, and if done poorly or
incompletely, both the client and staff suffer. Further, in a true Case Banking environment, cases are started, but rarely completed in Intake.
This is due to the fact that most clients will be required to provide additional documentation for our staff to properly process the case.
Consequently, staff in the Processing Banks complete the work necessary to further the case. Since they rarely are the ones who did the
Intake, much of the initial work done by the Intake staff is repeated. While this is a built-in Quality Control Measure, it is also an area of
inefficiency and leads to inconsistent communication with the client. This customer service concern has been the one consistent complaint
of clients wherever Case Banking is implemented. To address these client concerns, we are planning to request two FTE Eligibility Specialist 1
(ES-1) to enhance our staffing ratio in the Intake Bank. This enhanced Intake Bank will retain cases in Intake, until the cases are processed to
their logical conclusion. This will give the client one person to interact with during the initial processing of their case. Once the case is initially
processed, it will be transitioned over to either the Family or Adult Bank to do on-going Case Maintenance and Quality Control.
Child Support Unit (CSU)

EDMS/Workflow Stabilization – In mid-2015, the CSU implemented an Electronic Document Management System (EDMS). This
implementation is complete, but we anticipate further efficiencies as the staff become more accustomed to this new system. While
developing the workflow model for EDMS, it became clear that significant changes were needed to maximize EDMS efficiencies and to
complete our transition to generalized caseloads. Previously, staff were divided between the establishment of Court-Order duties and
enforcement of Court-Order duties. Generalizing these assignments provides much better staff capacity, as well as improved client service.
We anticipate further improvements through the end of 2015, in both efficiency and client service, as we stabilize the EDMS system and
refine the workflow.

Staffing Stabilization – Much like the IMU, the CSU has seen significant turnover in the last 12 months. Currently there is one opening, and
since June of 2014, the CSU has seen the following turnover:
2 – Child Support Specialist (CSS) retirements
1 – CSS phased retirement
1 – CSS resignation
1 – Support Enforcement Aide (SEA) resignation
1 – Office Support Specialist (OSS) phased retirement
1 – Unit Supervisor resignation
This is a total of seven personnel moves out of 13 budgeted staff in 12 months. In addition, we anticipate the retirement of both employees that are
currently in phased retirement. Also like IMU, the CSU is in the midst of training a large portion of the current staff. While we anticipate that this
unit will also continue to be impacted by current employment trends, we appear to have achieved some level of stability as of mid-2015.

Performance Measures – Given the process of implementing EDMS and the recent staff turnover, state performance measures have
suffered. This said, we are confident that the staffing and tools are in place to address and improve our performance measures through the
end of 2015 and into 2016. Most importantly, EDMS gives us the data we need to more effectively address areas where additional training
and/or supervision are needed.
Other Economic Assistance Division Initiatives

DWP Research and Program Development – For several years Health & Human Services Administration have been working with local
partners to improve the Employment Service component of the MFIP program. The intent of these efforts have been to better serve county
clients with support and opportunities to transition out of public assistance and poverty. Additionally, these efforts have been aimed at
providing a source of potential talent for growing regional employers. To this end, we have focused on a “dual customer” approach to
employment services. The county client being one of the customers of this service, and the potential employer being the other. Local
partners have been slow to embrace a different way of doing business, and as a result, the Beltrami County Board has directed Health &
Human Services to research best practices for this required county service, including a feasibility study of Beltrami County Health and Human
Services playing a more direct role in providing the service. We anticipate completing this study and presenting recommendations to the
Beltrami County Board in October of 2015, with potential changes being implemented in January of 2016.
Responsible Person: John Pugleasa, Economic Assistance Division Director
Social Services Division Initiatives
Beltrami County Health and Human Services-Social Services Budget Narrative.
Beltrami County Social Services has worked tirelessly to improve outcomes for all of our county residents. There have been many challenges over the
past several years and through it all we have met those obstacles, while continuing to explore new ways to meet both the current and future
challenges.

Ensure Quality-of-Life for Those Facing Challenges
In 2014, Beltrami County implemented the new State-required assessment tool, MnCHOICES. The MnCHOICES assessment tool is a comprehensive
approach to assessing the demands of people who may be in need of services. This tool assesses the individual’s needs in a person-centered way.
Some of the things assessed are:
a.
b.
c.
d.
e.
f.
g.
h.
i.
Preventative Care
Physical Health
Employment
Mental Health
Housing Needs
Support Systems
Hobbies and Interests
Self-Preservation Abilities/Independent Living Skills
Memory Loss
j.
k.
l.
m.
Dementia
Developmental Disabilities
Caregiver Supports
Brain Injury Screen
As you can see, this is a comprehensive list and the assessment tool is for both children and adults. This tool takes the place of our Developmental
Disabilities Screening, Long-Term Care Assessments, and will be taking the place of our Personal Care Assessments as well. The MnCHOICES tool
often takes over eight hours to complete; while the old tools and assessments usually only took a couple of hours. Unfortunately, this has posed
considerable challenges to Social Services in meeting the required timelines for these assessments to be completed.
With the new assessment tool, comes person-centered case planning for our clients. This entails taking the information from the MnCHIOCES
assessment and developing an individualized plan that addresses the identified needs. Our Adult Services staff have received training and are now
implementing person-centered planning in their case plans. This can be challenging, as we are continually having to develop new services to meet
the needs of the client in the community.
As you are aware, the need for looking at how we work with the mentally ill in our community is continually changing. In this past legislative session,
Beltrami County received a pilot grant of $1.5 million to develop and implement new ways in working with the mentally ill that become involved with
Law Enforcement and then ultimately with the Courts. To this end, we will be working with community partners in the development of a program to
address this need. Also in conjunction with the Law Enforcement, we are looking into the possibility of pursuing a discharge planner for people
leaving jail, in hopes of reducing recidivism. This position could easily be a joint venture as we look at the development of Mental Health and Jails
project.
Ensure the Safety and Welfare of Beltrami County Children
Through initiatives designed to increase positive outcomes for children, we can effectively change outcomes for an entire generation. These
outcomes would include: safer environments for children, increased self-worth, and a reduction in mental health issues for children in their own
homes, as well as in out-of-home care. It is always the goal of Beltrami County Health and Human Services to keep children in their homes with their
biological families whenever possible. However, for a variety of reasons, this is not always possible. Children are placed outside of their homes to
address safety, mental health, substance abuse, or correctional issues. The out-of-home placements are generally complex in nature and often
include all of the reasons mentioned. In 2015, Beltrami County Health and Human Services will continue to work with our partner agencies to
improve our processes by working more closely with Red Lake Family and Children’s Services to identify service needs and interventions for those
children at risk sooner. To this end:
1)
Red Lake Family and Children’s Services will participate in screening the particularly challenging cases through our Pre-Placement
Screening Team and will continue ongoing participation in our Beltrami County Child Protection Team.
2) We have participated in a joint grant opportunity in which Red Lake staff and Beltrami County staff went to Albuquerque, New
Mexico to develop a plan to increase the number of foster homes that are able to take in Native American children. This
collaboration has developed several new Native American foster homes and is still an ongoing initiative.
3) We have jointly applied for, and received, a grant to provide Family Group Decision Making Services. This grant included Clearwater
County and will serve children and families in Red Lake, Beltrami County, and Clearwater County. This project has allowed several
families to have an increased say in planning for the safety and well-being of their family members.
4) In 2014, Beltrami County, the Red Lake Band, and Sanford Health jointly applied for a Community Reinvestment Grant through
PrimeWest Health. We did receive this grant and the three previously mentioned entities are currently working on program
development and implementation of this $1.6 million grant. We have high hopes that through this effort, we will be able to
positively affect the large number of babies being born to mothers that are actively using chemicals during their pregnancies.
5) In 2014 we were able to hire a new position in hopes in increasing reimbursement for placements that occur on the Red Lake Indian
Reservation.
6) Recently Red Lake Family and Children’s Services signed a user agreement with Beltrami County to access the SSIS computer system
that will further the safety and welfare system for Red Lake Children
7) Red Lake has stated an interest in moving forward with becoming an Initiative Tribe, which would allow them the opportunity to
develop a direct relationship with the State, in the provision of Child Protection and Child Welfare Services to the people of the Red
Lake Reservation.
As of June 30, 2013, Sanford Hospital Labor and Delivery had made 117 (out of 310 births) Child Protection reports to regional counties, including
Beltrami County. Out of those 117 reports, 36 resulted in 72-hour holds to investigate the safety for the infant. Out of the 117 cases, 45 cases were
positive for illegal substances; not including alcohol. As stated earlier, Beltrami County, Red Lake, and Sanford Health have applied for, and received,
a grant from PrimeWest Health to address the issue of prenatal substance abuse. We have developed the First Steps to Healthy Babies Program and
are hoping to increase awareness of this issue while working directly with mothers, to help ensure that more babies are born healthy and chemicalfree (Help for this generation and hope for the next).
As you may also be aware, in this past year the Child Protection System in the State of Minnesota came under fire following the death of a child in
western Minnesota. A task force was formed, and out of this task force, a report was made which outlined over 90 recommendations for change in
the system. Some of these changes were small changes, such as wording of Statute, while others will create significant adjustments in the way
services are delivered. Ultimately these changes will come at a cost. The State of Minnesota has set aside money to assist in covering these costs
and to this end, Beltrami County will be adding both staff and services to an array of programs, which over the years have been depleted. With these
changes to staffing and services, we are hoping to increase revenue and continue working toward a reduction in placement costs.
Chemical Dependency Services
Quite possibly the largest contributor to civil problems in the local community, are issues involving people who are dependent on chemicals. From
the pre-natal usage issues, to the high cost of serving people in jail, chemicals play a large role in the immense cost of services for Beltrami County. In
2014, the State was attempting to look at a new way of providing assessments and case management for the people of Minnesota. Unfortunately
that service delivery system hit some stumbling blocks that were for the moment, unsurmountable. The State did continue working with several local
Tribes, and in the future, we may again look at refining the current system. Currently we have two staff members assigned caseloads of nearly 150,
while providing Rule 25 Assessments to new clients upon request. This unit continually struggles to provide for the needs of the community. Through
a staffing request, there is hope to offer some much-needed assistance.
Technology:
Social Services has just completed its first phase of technology upgrades. Nearly our entire team of staff members have been issued Surface Tablets.
These new machines allow staff to access files and programs from the field, thus increasing efficiency. The next step to implement with the Surfaces,
is to program them for digital signatures. This will allow clients, other professionals, and staff to sign off on plans and applications in the field.
In 2016, Beltrami County Social Services is scheduled to work with Data Bank to complete our Electronic Document Management System. This will
allow us to move to a digital platform and reduce our reliance on hard files and paper processes. It is expected that the process of converting to a
digital format will be completed by spring of 2016.
Responsible Person: Jeff Lind, Division Director, Social Services
Summary
The unfortunate truth is that despite our efforts, the number of children in placement and the corresponding placement costs have continued to rise.
In this complicated world there are many factors that play a part in the rise in costs; the needs of children and families keep increasing, while revenue
from the State remains constant, or goes backwards. There are numerous disabled adults and children residing in the community who we struggle to
find appropriate services for; either in the community or in out-of-home placements which can meet their complicated needs. While the State looks
to change how services are delivered, often the reimbursement stream for these changes do not meet the needs. All of these circumstances
contribute to the fact that we operate at a deficit.
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Fines & Forfeits
Miscellaneous
Total Revenues
Expenditures
General Government
Public Safety
Highway & Streets
Sanitation
Human Services
Health
Conservation
Capital Outlay
Debt Service
Total Expenditures
2014
Actual
2015
Budget
2016
Budget
6,570,493
6,647,181
7,137,811
12,834,574
1,775,206
16,685,603
1,809,032
17,308,039
2,043,999
481,871
21,662,144
608,500
25,750,316
627,000
27,116,849
2014
Actual
2015
Budget
2016
Budget
22,539,456
2,019,909
23,600,329
2,149,987
25,840,738
2,210,560
24,559,365
25,750,316
28,051,298
Health & Human Services Department
(R) Replace.
Item Description
(A) Addition
Automation of documents
A
Building Improvements
A
Chairs/Office Furniture
R
Copiers
R
Vehicle Car-Van
R
Total
2016
8,250
20,000
22,000
50,250
2017
8,250
20,000
22,000
50,250
2018
8,250
20,000
22,000
50,250
2019
8,250
20,000
22,000
50,250
Forfeited Tax Fund
Description
The Forfeited Tax Sale Fund is a Special Revenue Fund that accounts for the proceeds from the sale or rental of land forfeited to the State of
Minnesota. The net proceeds, after deducting the expense of the county for managing the tax-forfeited land, are apportioned to various county
funds and taxing districts. Title to the tax-forfeited land remains with the state until the land is sold to the county. Also, within the Forfeited Tax Sale
Fund, the county accounts for the following activities: timber development, county parks, payment in lieu of taxes, and forest access.
Revenue Trends
The primary revenue source for the Forfeited Tax Fund is the sale of timber stumpage on county managed land. Demand for county wood remains
very high and Fund revenues are projected to decrease by $227,710 for 2016.
Revenue from timber stumpage sales, salvage permits and gravel sales on county managed land are recorded as Charges for Services. In accordance
with the adopted forest management plan, county forest management professionals will strive to maintain an adequate supply of timber to help
support local mill operations. However, increases in stumpage prices are not expected. Budgeting conservatively, 2016 Charges for Services are
projected to decrease by $207,710 (15.15%) as compared to the 2015 budget of $1,370,730.
Intergovernmental
Beltrami County applies for, and occasionally receives, state and federal grants to improve recreation opportunities on county managed lands and
county parks. For the 2016 Budget, the Forfeited Tax Fund is budgeting $119,000 in grant revenues for recreation improvements.
Expenditure Trends
Forfeited Tax Fund expenditures are budgeted to decrease by $125,052 (8.23%) for the 2016 Budget. The decrease is primarily attributed to the
reduction in reforestation activity.
Conservation
Conservation spending represents nearly all of the Forfeited Tax Fund expenditures. The 2016 Budget decreases Conservation spending by $91,303
(7.05%). These expenditures include the forestry and support staff salaries and reforestation activities.
Spending on Culture & Recreation is projected to increase from the 2011 Budget level of $190,943 to $263,381 in 2012. If the Natural Resource
Management Department is successful in obtaining additional grants, future spending on parks and recreation projects may increase.
Interest on
Investments
0.03%
Forfeited Tax Fund
Forfeited Tax Fund
2016 Expenditures
Taxes
10.47%
Intergovernmen
tal
8.31%
Conservation
86.34%
Charges for
Services
81.19%
Tax Forfeited Fund Statement
2014
Actual
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Fines & Forfeits
Miscellaneous
Total Revenues
2015
Budget
2016
Budget
160,423
150,000
150,000
129,546
1,774,228
139,000
1,370,730
119,000
1,163,020
500
500
1,660,230
1,432,520
2,295
1,350
16,025
2,083,867
Culture &
Recreation
13.66%
Expenditures
General Government
Public Safety
Highway & Streets
Sanitation
Human Services
Health
Conservation
Capital Outlay
Debt Service
Total Expenditures
2014
Actual
2015
Budget
2016
Budget
155,939
1,399,594
224,155
1,295,075
190,406
1,203,772
1,555,533
1,519,230
1,394,178
the Forfeited Tax Fund to meet cash flow and emergency needs. Audited county financial statements establish the 2014 total fund balance for the
Forfeited Tax Fund at $1,916,820. The adopted 2015 County Budget and the 2016 County Budget expect to maintain the Forfeited Tax Fund reserves
slightly above the 2014 level.
Forfeited Tax Fund
Land Commissioner Richard Moore
[email protected]
218-333-4163
Purpose Statement
The Beltrami County Natural Resource Management (NRM) Department’s mission is to responsibly manage approximately 150,723 acres of taxforfeited and county owned land in Beltrami County in a sustainable manner that benefits the citizens of the County. The department is committed to
a sustainable timber harvest and multiple use management of its lands and recognizes the impacts its activities can have on aesthetics, wildlife, riparian
areas, cultural resources, soils, recreation, and water quality.
Natural Resource Management includes department budgets for: 20-523 County Park, 20-611 Forfeited Tax Administration, 20-612 Forfeited Tax Payin-Lieu, 20-613 NRM Grants, 20-614 Timber Development, 20-616 Memorial Forest, 20-627 Forestry Access Road, and 20-629 Environmental Trust
Land.
The Natural Resource Management Department will seek to align activities and resources with the key objectives, goals, and responsibilities established
by the County Board through the 2006 Recreational Trails Plan, the 2007 Forest Management Plan, and the 2008 Recreational Facilities Plan.
Specifically, NRM will work with the County Board to advance the following priority initiatives during 2016:

Forest Management: Provide annual proposed harvest acreages to the public on the County web page on an annual basis.
Performance Indicator: Meet Annual Forest Harvest Guidelines - Maintain sale and harvest of acres recommended in forest management plan.
Responsible Person: County Land Commissioner, Richard Moore.

Meet Harvest Guidelines. Assurance by the NRM foresters that the number of acres identified in the current Forest Management Plan is offered
for sale through timber auctions.
Performance Indicator: Meet Annual Forest Harvest Guidelines - Maintain offering for sale the acres recommended in forest management plan.
Responsible Persons: Foresters: DJ Bakken; Kelly Brown; Chad Jacobson; Marshall Graham

Conduct Ecological Classification. Continue to provide training opportunities for foresters and implement the use of Ecological Classification
System (ECS) to assure proper forest management and appropriate tree species is regenerated on appropriate sites.
Performance Indicator: Successful Reforestation for Healthy and Diverse Forest - Conduct regeneration surveys on all sites that have been
reforested following harvest to determine survival of trees planted/regenerated.
Responsible Persons: Foresters: DJ Bakken; Kelly Brown; Chad Jacobson; Marshall Graham; County Land Commissioner, Richard Moore.

Purchase Quality Seedlings. Continue to purchase high quality seedlings to assure the highest level of successful reforestation.
reforested following harvest to determine survival of trees planted.

Implement Seedling Protection. Continue to implement existing seedling protection programs while researching opportunities for protecting
seedlings from wildlife damage.
reforested following harvest to determine survival of trees planted.

Utilize Vehicle Counters at Parks. Use vehicle counters at Rognlien Park and/or Three Island Park.
Performance Indicator: Park and Trail Visits - Use traffic meters to determine number of visits to county parks and trails.
Responsible Person: Shawn Morgan, Recreational Resource Manager.

Update Forest Inventory. Continue to update the forest inventory information.
Performance Indicator: Utilize Intern program, in addition to NRM staff to complete forest inventory on at least 5000 acres per year.
Responsible Person: Foresters: DJ Bakken; Kelly Brown; Chad Jacobson; Marshall Graham; County Land Commissioner, Richard Moore.

Conduct Marketing Effort. Promoting awareness of forestry, County Parks and Trails through media such as the Bemidji Pioneer, County
Newsletter, County web-site, Chat-about, brochures, news briefs, video educational series, field trips, school programs, etc.
Performance Indicator: Park and Trail Visits - Use traffic meters to determine number of visits to county parks and trails.
Responsible Person: Shawn Morgan, Recreational Resource Manager; Lori Culbertson-Clark, NRM Support Tech, and County Land Commissioner.

Improve/Maintain Facilities and Trail Signing. Maintain and upgrade Parks and Trails infrastructure within budgetary limitations.
Performance Indicator: Park and Trail Visits - Follow the current Beltrami County Recreational Facilities Plan, Recreational Trails Plan, and County
Board direction.
Responsible Person: Shawn Morgan, Recreational Resource Manager.

Continue to Establish and Maintain Relationships with Natural Resource Management partners. Cost share or partner provided financial
support of Ruffed Grouse Management areas and Golden-winged warbler et al. habitat projects.
Performance Indicator: Forest and Wildlife habitat management projects with the Ruffed Grouse Society and the American Bird Conservancy.
Responsible Person: DJ Bakken, Forester; Richard Moore, Land Commissioner.
Revenue Summary
5001 - 5049
5050 - 5099
5100 - 5199
5200 - 5499
5500 - 5599
5600 - 5699
5700 - 5749
5750 - 5799
5800 - 5999
Taxes
Special Assessments
Licenses & Permits
Intergovernmental
Fines & Forfeitures
Investment Earnings
Miscellaneous
Total Revenues
Expenditure Summary
6100 - 6199
6200 - 6399
6400 - 6599
6600 - 6699
6700 - 6999
Actual
2014
Budget
2015
Budget
2016
299,153
150,000
150,000
126,862
139,000
119,000
1,350
3,433
1,683,148
500
500
1,370,730
1,163,020
2,113,946
1,660,230
1,432,520
Actual
2014
Budget
2015
Budget
2016
Personal Services
Services & Charges
Capital Assets
Other
562,152
272,184
108,361
73,918
1,462,901
614,880
302,100
112,650
110,700
519,900
563,883
297,995
72,900
68,000
532,400
Total Expenditures
2,479,516
1,660,230
1,535,178
Natural Resource Management Department
(R) Replace.
Item Description
(A) Addition
4x4 Pickup truck
R
ATV
R
NRM Office Renovation
A
Global Positioning System
R
Office Furniture
R
Tree Seedlings
R
Software
A
Surveillance camera
R
Total
Park and Trails Summary
Recreation Areas
Rognlien Park
Three Island Park
Movil Maze
Pine Tree Park
Shooting Sports
Grant Creek Horse Camp
Carry-in Public Access Sites
Primitive Campsites
Total
2016
1,000
22,000
5,000
28,000
2017
30,000
8,500
1,000
40,000
5,000
84,500
2018
30,000
1,000
40,000
5,000
76,000
2019
30,000
2016
5,000
20,000
10,000
2017
2,000
7,000
3,750
2018
10,500
14,500
6,250
2019
10,000
10,000
5,000
2020
5,000
5,000
2,500
4,000
5,000
5,000
0
49,000
5,000
2,500
5,000
1,000
1,000
34,500
2,500
2,500
19,750
17,750
51,000
2020
30,000
7,000
8,500
40,000
5,000
1,000
84,500
1,000
40,000
5,000
83,000
17,500
Debt Service Fund
Description
The Debt Service Fund accounts for the retirement of bonds issued for the construction of the Community Services Center, Jail, County
Administration Building, Law Enforcement Center and the Judicial Center. Financing is provided by annual property tax levies, lease revenues and the
designation of fund reserves.
Debt Service Limits
The county’s long-term debt and the level of annual debt service are regulated by Minnesota Statute 475.53 Subd 1 and by County Board policy.
State law establishes maximum debt limits, which consist of a limit of two percent of taxable market value. As shown by the following information,
the county’s current debt and debt service are well below the state limits.
Legal Debt Limit – State of Minnesota General Obligation Debt
Total estimated market value of property for taxes payable in 2016
Debt limit (Two percent of payable 2015 market value)
Maximum debt applicable to debt limit
Current outstanding debt
Available margin per Legal Debt Limits:
$2,992,113,800
.02
$ 59,842,276
$13,370,000
$ 46,472,273
Bond Rating
Demonstrated strong financial management and impressive levels of county fund reserves were cited as justifications for Moody’s Investors Service to
award the County Bond Rating “A3” during 2013.
Future Long-Term Debt
The Beltrami County Board issued approximately $3.7 million in bonds in May of 2015. The proceeds of the bond were used to finance the Jail
Remodel Project. That brought Beltrami County’s debt level to $9,735,000 for year ending 2015. Noteworthy with the Jail Remodel financing is that
Beltrami County worked directly with a local lender, First National Bank Bemidji, rather than going through the traditional method of issuing bonds
through a Bonding Agency. Working with a local bank resulted a projected savings of over $50,000 in bond issuance costs. Using a local bank is
also an example of local government approaching their work with a whole new perspective. To date, we are not aware of any other county that has
financed a building project in such a non-traditional fashion. It is a win-win situation to work with a local business that pays taxes in our community
and employs a large number of community members.
Debt Service Obligations and Debt Service Forecast
The chart below shows the principle and interest payment strategies for county long-term debt obligations as of December 31, 2014.
Debt Service Payments
$4,735,000.00 LEC Refunding Bonds,
2011
Principal Pd in Feb - due in 2023
True Interest Cost: 2.679%
dated 11/08/2011
$6,000,000 Judicial Center Lease
Revenue
Series 2005 April 1, 2005 to Dec 1, 2025
Dec, 2005 , callable 2014
Net Interest Cost 4.518%
Balance
12/31/2014
Principal
Paid in 2015
Balance
12/31/2015
$3,970,000
$400,000
$3,570,000
Coupons on this bond
range from 1.1% in 2013 to 1.2% in 2017
to 2.3 in 2023 - the final year
6,165,000
$65,000
$6,100,000
First Principal Payment
Scheduled for 2016
This was originally structured to
"wrap around" principal on other debt
issues
Interest Only current pmts of $270,106
$3,700,000
.6% in 2015 to 2.4% in 2027
interest pd 6-01 and 12-01
2015 Jail Remodel Bonds
3,700,000
$13,370,000
Year End Debt Outstanding (net county
share)
$1,474,767
City Share of LEC Bond
$11,895,233
after City Share of LEC
Debt Service Fund
2014
Actual
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Fines & Forfeits
Miscellaneous
Total Revenues
Expenditures
General Government
Public Safety
Highway & Streets
Sanitation
Human Services
Health
Conservation
Capital Outlay
Debt Service
Total Expenditures
2015
Budget
2016
Budget
518,678
696,000
897,000
197,216
192,000
198,665
12,500
728,394
888,000
1,095,665
655,720
655,720
826,000
826,000
1,431,198
1,431,198
the Debt Service Fund to meet cash flow and emergency needs. Audited county financial statements establish the 2014 total fund balance for the
Debt Service Fund at $989,368. The adopted 2016 County Budget expected to decrease the Debt Service Fund reserves from the 2014 level by
$350,000. The Fund Balance had been built up to this level intentionally so that the increase in Judicial Center payments for 2016 would not have to
cause a huge increase to the Property Tax Levy all in one year.
Description
The Capital Projects Fund is a Special Revenue Fund that accounts for financial transactions of the county for general capital improvements to county
property and equipment.
Revenue Trends
Historically, the Beltrami County Board has budgeted approximately $280,000 each year from Payment in-Lieu-of Taxes (PILT) to meet planned and
unexpected building needs. There is a concern that if the State of Minnesota cuts PILT payments to counties that it will become more difficult to
maintain capital improvements in Beltrami County.
Expenditure Trends
In 2014 and into 2015, the Capital Projects fund was used for addressing safety and security needs in the county jail that were done before the official
jail remodel project was started.
2014
Actual
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Fines & Forfeits
Miscellaneous
Total Revenues
2015
Budget
2016
Budget
280,000
280,000
280,000
280,000
280,000
280,000
2014
Actual
Expenditures
General Government
Public Safety
Highway & Streets
Sanitation
Human Services
Health
Conservation
Capital Outlay
Debt Service
Total Expenditures
2015
Budget
2016
Budget
309,379
280,000
280,000
309,379
280,000
280,000
the Capital Projects Fund to meet cash flow and emergency needs. Audited county financial statements establish the 2014 (the most recent audited
financial statements) total fund balance for the Capital Projects Fund at $670,000.
A potential use of funds would be toward a remodel of the “old” courts annex area in the event that the county finds a tenant that is interested in
leasing space of the first floor, and that is a good fit for the county mission. (i.e. – the Public Defenders that rent the 2nd floor space of the annex)
Non-Major Governmental Funds
Non-Major Special Revenue Funds
The Ditch Special Revenue Fund is used to account for the construction, repair and maintenance of the drainage ditches under the jurisdiction, or
within the shared jurisdiction, of Beltrami County.
The Technology Special Revenue Fund is used to account for the financial transactions of the county for computer-related activities.
The Unorganized Townships Special Revenue Fund is used to account for the activities of the eight unorganized townships located in Beltrami
County.
The Consolidated Conservation Special Revenue Fund is used to account for the promotion of tourism, agriculture, industrial development and
natural resource rehabilitation and development. Financing is provided by an apportionment of timber and mineral proceeds from consolidated
conservation land and a portion of the payment-in-lieu-of-taxes from consolidated conservation lands.
The Law Library Special Revenue Fund is used to account for the activities of the law library that is located in the Beltrami County Judicial Center.
The Development Special Revenue Fund is used to account for the promotion of tourism, agriculture, industrial development, not to exceed five
dollars per capita per year. Financing is provided by an apportionment of timber and mineral proceeds from tax-forfeited land.
Combined Non-Major Special Revenue Funds
2014
Actual
Revenues
Taxes
Special Assessments
License & Permits
Intergovernmental
Fines & Forfeits
Miscellaneous
Total Revenues
Expenditures
General Government
Public Safety
Highway & Streets
Sanitation
Human Services
Health
Conservation
Capital Outlay
Debt Service
Total Expenditures
2015
Budget
2016
Budget
174,271
68,103
113
860,349
121,956
51,279
48,363
38,541
456,400
24,500
50,000
456,400
24,500
50,000
15,572
1,291,643
579,263
569,441
189,843
8,263
158,645
190,000
190,000
60,700
60,700
97,198
525,177
66,000
360,620
66,000
360,620
979,126
677,320
677,320
There is a small anticipated change to the fund balance of Non-Major Special Revenue Funds as a result of the 2016 County Budget Sufficient fund
balance will be retained for any needed cash flow or non-planned emergency expenditures that might be required.
Trust and Agency Funds
Trust and Agency Funds represent accounting and investment services provided by the Beltrami County Auditor-Treasurer’s Office for specific county
enterprises or to other government entities. Beltrami County does not prepare formal budgets for Trust and Agency Funds. For purposes of public
disclosure, the Trust and Agency Funds are listed with a short description:
The Juvenile Center Investment Trust Fund is used to account for specific investments held by the county for the Northwestern Minnesota Juvenile
Center; a legally separate entity that is not part of the county’s reporting entity.
Agency Funds
The Development District Agency Fund is used to account for the collection and the payment of the funds due to the City of Bemidji for tax
increment financing.
The Flexible Spending Agency Fund is used to account for the payroll deductions of employees enrolled in the flexible spending program.
The Headwaters Regional Development Commission Agency Fund is used to account for the collection and payment of taxes due to the Headwaters
Regional Development Commission.
The Jail Agency Fund is used to account for the receipts and disbursements of the county’s jail inmates.
The Northwestern Minnesota Juvenile Center Agency Fund is used to account for the receipts and disbursements of the Northwest Minnesota
Juvenile Center.
The Red Lake Watershed District Agency Fund is used to account for the collection and payment of taxes due to the Red Lake Watershed District.
The Roseau River Watershed District Agency Fund is used to account for the collection and payment of funds due to the Roseau River Watershed
District Agency Fund.
The School Districts Agency Fund is used to account for the collection and payment of funds due to school districts.
The Social Welfare Agency Fund is used to account for the receipts and disbursements of the social welfare account.
The State Revenue Agency Fund is used to account for the state’s share of the severed mineral tax and assurance collections and payments to the
State of Minnesota.
The Emergency Services District Agency Fund is used to account for the collection and payment of Emergency Services Districts.
The Taxes and Penalties Agency Fund is used to account for the collection and [payment of taxes and penalties to the various taxing districts.
The Towns and Cities Agency Fund is used to account for the receipts and disbursement of funds due to towns and cities.
The Paul Bunyan Task Force Agency Fund is used to account for the receipts and disbursements of the Paul Bunyan Drug Task Force.
The Beltrami Soil & Water Conservation District Agency Fund is used to account for the receipts and disbursements of the Beltrami Soil & Water
Conservation District.
About Beltrami County
Community Profile
Beltrami County is located in the lakes and pines region of north central Minnesota. The population of the area has experienced consistent but
controlled growth. The 1990 population of 34,384 grew to 39,650 in 2000, and to 44,442 in 2010. Beltrami County includes the majority of the Red
Lake Indian Reservation and part of the Leech Lake Reservation. The county is geographically large, fourth largest in the State of Minnesota.
The beautiful natural environment is the primary draw for those who make Beltrami County their
home, and for those who visit the area to recreate. Beltrami County boasts of 72 lakes of 150 acres or
more. From Bemidji State Park located on the north shore of Lake Bemidji, to the Chippewa National
Forest in southeast Beltrami County to the Big Bog State Park in the Kelliher-Waskish area, Beltrami
County has plenty to offer outdoor enthusiasts. The City of Bemidji is the “First City on the
Mississippi” and is located just 30 miles from Itasca State Park, home of Lake Itasca – source of the
mighty Mississippi River. Hunting, fishing, canoeing, snowmobiling, skiing, biking, camping and hiking
are activities enjoyed by people throughout the county.
Brief History of Beltrami County
The territory of Minnesota was organized by an Act of Congress passed on March 3, 1849. By this organic act the inhabitants of the new territory
were accorded the same rights and privileges as had been previously given to the residents of the Territory of Wisconsin. The State Constitution was
adopted on October 13, 1857. Minnesota was admitted to the Union as a State on May 11, 1858.
Beltrami County was named after the Italian Count Giacomo Costantino Beltrami, an early explorer of the area. In 1887 Beltrami County was part of
one of the state’s original nine counties, Becker County. The legislature authorized the creation of Beltrami County in 1893 with 137 townships.
Nineteen townships were given to Roseau County in 1895, reducing Beltrami County to 118 full and 37 fractional townships. On May 17, 1897,
Beltrami County was fully organized with Bemidji as the county seat.
In 1902, Clearwater County was created by vote of the residents of Beltrami County. Twenty-eight full and two
fractional townships went to the new county. On January 1, 1923, Lake of the Woods County was
created. Beltrami County reached its present size of 1,604,695 acres.
Beltrami County has 16,887 acres of lakes and 459,851 acres of state forest lands. It is comprised of 86
townships and contains portions of two Indian reservations, Red Lake and Leech Lake. A total of 38,121 land
parcels are located within the County as of September 2008.
Historical Sites Listed on the National Register of Historic Places
 Great Northern Depot
 Beltrami County Courthouse: Beaux Arts-inspired, brick-and-stone courthouse with domed tower, designed by Kinney and Detweiler and built in
1902.
 Bemidji Carnegie Library: Classical Revival brick library with limestone trim, designed by Fargo architect W.D. Gillespie and built in 1909.
 Buena Vista Archaeological Historic District: Site of late 19th century logging town, remains of William Maher Sawmill, and standing 1898
schoolhouse.
 District No. 132 School: Classical Revival frame school designed by local contractors and built ca. 1915.
 Lake Bemidji State Park CCC/NYA/Rustic Style Historic Resources: Log recreational facilities constructed by 1937-39 by NYA workers.
 Nymore Bridge: Large barrel-vault, reinforced concrete bridge built in 1917 using patented reinforcing system.
 David and Wanda Park House: Modern style residence designed by Edward K. Mahlum and built in 1936.
 Paul Bunyan and Babe the Blue Ox: Colossal roadside statues of mythical giant lumberjack and companion, erected in 1937-38 to stimulate
tourism.
 Rabideau CCC Camp: One of two surviving CCC camps in Minnesota, constructed in 1935-41.
 Saum Schools: One room log school (1903) and two story frame schoolhouse (1912) built as one of Minnesota’s first consolidated schools.
Beltrami County Government
Beltrami County is governed by a five-member Board of Commissioners, elected to four year terms from districts. The Board of Commissioners holds
their regularly scheduled work meetings and regular meetings on the first and third Tuesday of each month. Meeting schedules, agendas and
minutes can be accessed through the county website: www.co.beltrami.mn.us.
The County Sheriff, County Auditor/Treasurer and County Attorney are also elected offices for four year terms.
The county employs a staff of about 340 employees. County departments include County Administration, Human Resources, MIS, Facilities
Management, County Assessor, County Attorney, County Recorder, Sheriff’s Office (including jail, bailiff, emergency management and dispatch),
Auditor/Treasurer (including License Center), Health and Human Services, Environmental Services, Highway, Natural Resource Management and
Veteran Services.
Beltrami County Communities
Beltrami County’s county seat is Bemidji, a city of about 14,435 people. This major regional center, intersected by U.S. Highways 2 and 71, is home to
Bemidji State University, Sanford Medical Center, a thriving industrial, retail and tourism economy, and a unique blend
of educational, cultural and recreational opportunities. Bemidji is home to the fourth busiest airport in Minnesota
with about 22,000 travelers served annually. The city also hosts a 300 acre industrial park designed for manufacturing
businesses and a 60 acre technology park designed to accommodate companies associated with communication and
technology.
Blackduck is located 25 miles north of Bemidji at the juncture of U.S. Highways 71 and 72. Blackduck has a population
of 800 persons and offers smaller town living combined with full municipal services. Blackduck has municipal sewer
and water, and a variety of retail establishments located in an attractive downtown. The city also offers a variety of recreational opportunities in
close proximity to the community including golf at an 18-hole course and outdoor activities at Pine Tree Park.
Kelliher is 20 miles northeast of Blackduck, located along U.S. Highway 72. Kelliher has a population of 265 persons in a more rural setting. Located
close to Upper Red Lake, Kelliher offers world class fishing and outdoor recreation. The City of Kelliher is served by municipal infrastructure.
Education and Health Care
There are five school districts serving Beltrami County residents. The Bemidji School District is the largest with a EC-K-12 enrollment of about 4,700
students. Blackduck, Kelliher, Red Lake and Grygla-Gatzke offer quality educational opportunities with lesser enrollments. Several private and
charter schools also operate in the Bemidji area. Bemidji is home to Bemidji State University, Northwest Technical College, Oak Hills Christian College
and Concordia Language Villages. Tribal Colleges are located in Red Lake and Cass Lake.
Sanford Health, with a service area of more than 60,000 people, provides quality health care for the entire region.
Sanford Health includes Sanford Hospital, Sanford Nursing and Rehabilitation Center, Baker Park Congregate Housing,
Sanford Home Care and Hospice and Bemidji Medical Equipment, a for-profit subsidiary corporation. Sanford has
more than 60 physicians on staff. Sanford Health also serves as a regional health care facility, with 35 physicians and a
staff of 270 employees. In addition to these major regional facilities located in Bemidji, there are a number of smaller
clinics and hospital facilities located in Bemidji, Red Lake, Blackduck and Kelliher.
People Quickfacts
Business Quickfacts
1: includes data not distributed by county
Geography Quickfacts
Major Property Taxpayers
Enbridge Energy LP
Enbridge Pipelines
Minnkota Power Coop Inc
Ottertail Corporation
Great Lakes Gas Trans Ltd
Vista North Townhomes LLC
Menards
Pace Development
S&J Development LLC
Wal-Mart
Source: Beltrami County Auditor/Treasurer
Financial Management Policy
General Financial Policies
Beltrami County has adopted accounting, financial, capital improvement and budget policies to provide the framework for managing the county’s
financial resources. These policies are designed to:
 guide policy decisions which have significant fiscal impact.
 set forth operating principles which minimize the cost of government and reduce financial risk.
 employ balanced and fair revenue policies which provide adequate funding for desired programs.
 maintain appropriate financial capacity for present and future needs.
 promote sound financial management by providing accurate and timely information on financial conditions.
 protect and enhance the county’s credit rating and prevent default on any debt.
 ensure the legal use of financial resources through an effective system of internal controls.
 promote cooperation and coordination with other governments and the private sector in the financing and delivery of services.
General Accounting Policies
Government Organization
Beltrami County was established February 28, 1866, and has the powers, duties, and privileges granted counties by state law, codified in Minn. Stat.
Ch. 373. Beltrami County is governed by a five-member Board of Commissioners elected from districts within the county. The Board is organized
with a chair and vice-chair elected by the Board at the annual meeting in January of each year. A County Administrator appointed by the County
Board serves as the clerk of the Board but has no vote.
Budgets or financial information for Related Organizations or Joint Ventures are not provided in this budget document because they are not
controlled by or dependent on the county. Control or dependence is determined on the basis of financial interdependence, selection of governing
authority, designation of management, ability to significantly influence operations, or accountability for fiscal matters.
The accounting policies of the county conform to generally accepted accounting principles and are in accordance with established State of Minnesota
legal restrictions as promulgated by the Minnesota Department of Revenue. The following is a summary of the more significant policies:
Basis of Presentation – Fund Accounting
The accounts of the county are organized on the basis of funds and account groups, each of 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, fund equity, revenues,
and expenditures or expenses, as appropriate.
Government resources are allocated to and accounted for in individual funds on the purposes for which they are to be spent and the means by which
spending activities are controlled. The various funds are grouped, in the financial statements in this report, into seven generic fund types and three
broad fund categories. A description of the fund types and account groups used by the County follows:
Governmental Funds

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.

Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital
projects) that are restricted to expenditures for specified purposes.

Debt Service Funds are used to account for the accumulation of resources for, and the payment of, principle, interest, and related costs of
general long-term debt.

The Capital Projects Fund is used to account for financial resources to be used for the acquisition or construction of major capital facilities
(other than those financed by proprietary funds and trust funds).
Proprietary Funds

The Enterprise Fund is used to account for operations that are financed and operated in a manner similar to private business enterprise –
where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general
public on a continuing basis be financed or recovered primarily through user charges.

The Internal Service Fund is used to account for the financing of goods or services provided by one department or agency to other
departments or agencies of the county or to other governments on a cost-reimbursement basis.
Fiduciary Funds

Trust and Agency Funds are used to account for assets held by the County as an agent for individuals, private organization, other
governmental units, and other funds. These include expendable trust, investment trust, and agency funds. Expendable trust funds are
accounted for in essentially the same manner as governmental funds. The investment trust fund accounts for specific investments held by
the county for a legally separate entity not part of its financial reporting entity. Agency funds are custodial in nature (assets equal liabilities)
and do not involve measurements of results of operations.
Account Groups

General Fixed Assets records the county’s fixed assets used in governmental fund operations.

General Long-Term Debt records the county’s long-term debt liabilities, other than those accounted for in the proprietary funds.
Fund Structure Chart
Beltrami County
All Funds
Governmental Fund Types
Road & Bridge Fund
Proprietary Fund Types
Fiduciary Fund Types
Short-Term Disability Insurance Fund
Trust & Agency Funds
Forfeited Tax Fund
Solid Waste Fund
Debt Service Fund
Basis of Accounting
Governmental Fund types, expendable trust funds, and agency funds are reported on the modified accrual basis of accounting, in which revenues are
recognized when they become both measurable and available. Available means collectible within the current period or soon enough thereafter to be
used to pay liabilities of the current period. Revenue sources susceptible to accrual include property taxes, special assessments, intergovernmental
revenue, charges for services, and investment earnings. Expenditures are recognized when the corresponding liabilities are incurred, except for
principle and interest on general long-term debt, which are recognized when paid, and certain compensated absences, claims, and judgments which
are recognized when the obligations are expected to be liquidated with expendable available financial resources.
The proprietary funds are accounted for using the accrual basis of accounting. Revenues are recognized when they are earned, and expenses are
recognized when they the related liabilities are incurred.
Investment trust funds are reported on the full accrual basis of accounting, in which revenues and expenses are recognized in the period incurred,
once measurable.
Fund Balances
A Fund Balance Resolution was adopted by the Beltrami County Board on July 16, 2013:
WHEREAS, fund balances reported on year-end financial statements are near their highest due to late year property tax payments, state aid
payments including County Program Aid made in December; and
WHEREAS, fund balance allows for covering five months’ cost of services until the first half property tax payments are receipted in May; and
WHEREAS, fund balance allows the county to absorb expenses that come from unforeseen circumstances; and
WHEREAS, fund balance allows the county to make one time investments and to pre-pay expenses at a time that may be advantageous over
postponement of said expense; and
WHEREAS, the county fund balance is not required to exceed the needs as laid out hereon.
THEREFORE, BE IT RESOLVED that the Beltrami County Board of Commissioners hereby adopts a Fund Balance Policy that allows for six (6) months of
currently budgeted expenditures to be set aside for total fund balance.
BE IT FURTHUR RESOLVED, the Beltrami County Board of Commissioners hereby directs the Beltrami County Administrator to incorporate year end
fund balance into capital improvement planning and long range financial planning.
State Law indicates a reasonable fund balance is permitted in the General Fund to be used for the following purposes:
 Provide sufficient working capital to avoid meeting daily cash needs by using tax anticipation notes.
 Provide a reserve to absorb emergency expenditures caused by a natural disaster such as fire, flood or tornado.
 Cover any unanticipated deficit resulting from a shortfall in actual revenues in a given budget year.
When the unappropriated fund balance of the General Fund exceeds the amount needed for the above purposes, monies may be transferred from
the unappropriated fund balance by formally amending the county budget.
Revenue Policies
To the extent feasible, one-time revenue will be applied toward one-time expenditures; they will not be used to finance ongoing programs. Ongoing
revenues should be equal to or exceed ongoing expenditures. The county strives to diversify its revenues in order to maintain needed services during
periods of declining economic activity.
Property taxes. The county levies and collects property taxes and special assessments for all governmental units within the county. Property tax
collections and remittances to other governmental units and county government funds are accounted for in the Taxes and Penalties Agency Fund.
The county is required to distribute the collections to the various governmental units on a schedule prescribed in Minn. Stat. Ch. 276. Taxes and
special assessments are billed to individual property owners within the county annually and, for the most part, are due and payable in January but
may be paid in two equal installments on or before May 15 and October 15 without penalty. Property taxes and special assessments are recognized
as revenue to the extent they are collected in the current period or soon enough thereafter to be used to pay liabilities of the current period.
Portions paid by the state in the form of tax credits are included in intergovernmental revenues. The property taxes and special assessments
received but not available are recorded as deferred revenues and will be recognized in the year that they become available.
Licenses, Permits and Fees. The county seeks to acquire revenues from federal, state and county sources. The county uses non-recurring federal,
state and county revenues for time-limited services, capital projects, or equipment purchases. The county avoids using revenues from grants to fund
maintenance and operation expenses, to increase programs or staffing levels because the county may not be in the financial position to support the
activity or staff if the revenue ceases to exist. The county only projects the receipt of intergovernmental revenues during the period of time in which
the federal, state or county authorization exists. Intergovernmental revenues are reported under the legal and contractual requirements of the
individual programs. Generally, grant revenue is recognized when the corresponding expenditure is recorded. In certain programs, revenue is
recognized when it is measurable and available. State-Aid Highway Allotments for highway maintenance and constriction are recognized as revenue
only after an expenditure has been recorded. The accounting for allotments is similar to grant accounting, in that revenues equal expenditures.
Federal, State and County Intergovernmental Revenues. The county charges a variety of licenses, permits and fees for services. In determining its fee
structure, the county; (1) develops broad policies concerning funding of services; (2) periodically reviews all services to determine if a fee should be
charged; (3) sets fees that recover the partial or full costs of providing that service; (4) sets fees that are comparable to other jurisdictions; and (5)
periodically evaluates fee amounts. In some cases full cost recovery is not permitted because of statutory restrictions, and in other cases may not be
desirable for health, safety and welfare reasons. Revenues, such as licenses and permits, fines and forfeits, and miscellaneous revenues are
recognized when received in cash because they generally are not measurable until then. Investment income is recognized when earned.
Wheelage Tax: The Minnesota Legislature, in the 2013 session, passed law that allows counties outside the metropolitan area to adopt a Wheelage
Tax of $10.00 per vehicle registered in a county. Funds from the Wheelage Tax must go to county road projects only. The Beltrami County Board
adopted Wheelage Tax beginning January, 2014 with the intention of using the revenue to pay the debt for highway improvement bonds.
Deposits and Investments
Minn. Stat. §§ 118A.02 and 118A.04 authorize the County to designate a depository for public funds and to invest in certificates of deposit.
Minnesota statutes require that all county deposits be covered by insurance, surety bond, or collateral.
Minn. Stat. §§ 118A.02 and 118A.04 generally authorize the following types of investments as available to the county:
 securities which are direct obligations or are guaranteed or insured issues of the United Stated, its agencies, its instrumentalities, or organizations
created by an act of Congress, except mortgage-backed securities defined as “high risk” by Minn. Stat. § 118A.04, subd. 6;
 mutual funds through shares of registered investment companies provided the mutual fund receives certain ratings depending on its
investments;
 general obligations of the State of Minnesota and its municipalities, and in certain state agency and local obligations of Minnesota and other
states provided such obligations have specified bond ratings by a national bond rating service;
 bankers’ acceptances of United States banks;
 commercial paper issued by United States corporations or their Canadian subsidiaries that are rated in the highest quality category by two
nationally recognized rating agencies and matures in 270 days or less; and
 with certain restrictions, in repurchase agreements, securities lending agreements, joint powers investment trusts, and guaranteed investment
contracts.
Generally accepted accounting principles have determined three levels of custodial credit risk for investments:
 Insured or registered, or for which the securities are held by the county or its agent in the county’s name:
 uninsured and unregistered and held by the counterparty’s trust department or agent in the county’s name; and
 uninsured and unregistered and held by the counterparty, or by its trust department or agent, but not in the county’s name., or for which the
securities are held by the county or its agent in the county’s name:
Long-Term Debt and Public Borrowing
Public borrowing through lease-purchase agreements, general obligation bonds or revenue bonds may be in the public interest. However, the
County Board pursues policies that will not saddle the public with excessive public debt and scrutinizes any long-term proposal. Where public debt is
considered appropriate by the governing body, it is limited to equipment purchases and major capital projects. The maturity date for any debt does
not exceed the reasonably expected useful life of the equipment or improvement being financed. Generally the county will limit general obligation
debt to a term not to exceed 20 years The County had paid off the bonds for the Community Service Center and the Administration Building in 2013
by using reserve funds. Those early bond redemptions resulted in the county having only two outstanding bond issues: the Law Enforcement Center
and the Judicial Center. With the reduced total debt, the county was in a very good position to fund the remodel of the County Jail in 2015.
Impacts of Capital Projects on Operating Budgets
The State of Minnesota occasionally imposes property tax levy limits on local government. For that reason, the county shall attempt to quantify any
financial impacts on operating budgets prior to initiating any new capital projects and all capital equipment purchases. It is the objective of the
county that new capital projects or capital equipment purchases will impose little or no negative impacts on operating budgets. Funding for capital
improvements projects, capital equipment and various repair projects is provided within the existing levy, through special levies outside of levy limits
for debt service relating to capital improvements included in the five-year capital improvements plan or through the planned use of fund reserves.
Most CIP regular projects are repair/replacement and maintenance projects. These projects should help improve operating efficiencies and offset
increased costs for operations and repairs. By continuing an ongoing equipment replacement schedule, departmental operating budgets will not
need to fund the emergency replacement of this equipment. Replacing equipment on a scheduled basis also results in reduced maintenance costs of
the old equipment and can provide enhanced performance due to new equipment technology. Completion of scheduled building maintenance
improvements will extend the lives of the buildings. Providing funds for building improvements annually will enable capital improvements to be
scheduled as needed, over time, rather than waiting for an emergency situation which will cost more to correct.
Fixed Assets
All purchased fixed assets are valued at historical cost. Donated fixed assets are valued at their estimated fair value on the date donated.
General Fixed Assets. General fixed assets are recorded as expenditures in the governmental funds at the time of purchase. Public domain
“infrastructure” general fixed assets, consisting of certain improvements other than buildings, are not capitalized. No depreciation has been provided
on general fixed assets.
Fixed Assets of Proprietary Funds. Major renewals and improvements are recorded as additions to fixed assets while maintenance and repairs which
do not improve or extend the life of a fixed asset are expensed. Depreciation of all fixed assets used by proprietary funds is charged as an expense
against their operations. Accumulated depreciation is reported on proprietary fund balance sheets. Depreciation has been provided over the assets’
estimated useful lives using the straight-line method. The estimated useful lives are:
 Buildings, 50 years
 Building improvements, 20-25 years
 Public domain infrastructure, 50 years
 Furniture, equipment and vehicles, 3-15 years
Risk Management
The county is exposed to various risks of loss related to torts: theft of, damage to, or destruction of assets; errors or omissions; injuries to employees;
employee health and dental coverage; or natural disasters. The county has entered into a joint powers agreement with other Minnesota counties to
form the Minnesota Counties Insurance Trust (MCIT) to cover workers’ compensation and property and casual liabilities. The county self-insures for
short-term disability. For all other risk, the County has purchased commercial insurance.
Pension and Retirement Plans
All full-time and certain part-time employees of Beltrami County are covered by defined benefit pension plans administered by the Public Employees
Retirement Association of Minnesota (PERA). The PERA administers the Public Employees Retirement Fund, the Public Employees Police and Fire
Fund, and the Local Government Correctional Service Retirement Fund, which are cost-sharing, multiple-employer retirement plans. These plans are
established and administered in accordance with Minn. Stat. Chs. 353 and 356.
Public Employees Retirement Fund members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered by
Social Security and Basic Plan members are not. All new members must participate in the Coordinated Plan. All police officers, fire fighters, and
peace officers who qualify for membership by statute are covered by the Public Employees Police and Fire Fund. Members who are employed in a
county correctional institution as a correctional guard or officer, a joint jailer/dispatcher, or as a supervisor for the direct security, custody , and
control of the county correctional institution and its inmates, are members of the Local Government Correctional Service Retirement Fund. The local
Government Correctional Service Retirement Fund was established July 1, 1999.
The PERA provides retirement benefits as well as disability benefits to members and benefits to survivors upon death of eligible members. Benefits
are established by state statute and vest after three years of credited service. The defined retirement benefits are based on a member’s highest
average salary for any five successive years of allowable service, age, and years of credit at termination of service.
Two methods are used to compute benefits for coordinated and Basic Plan members. The retiring member receives the higher of a step-rate benefit
accrual formula (Method 1) or a level accrual formula (Method 2). Under Method 1, the annuity accrual rate for a Basic Plan member is 2.2 percent
of average salary for each of the first ten years of service and 2.7 percent for the remaining years. For a Coordinated Plan member, the annuity
accrual rate is 1.2 percent of average salary for each of the first ten years and 1.7 percent for each remaining year. Under Method 2, the annuity
accrual rate is 2.7 percent of average salary for Basic Plan members and 1.7 percent for Coordinated Plan members for each year of service. For the
Public Employees Police and Fire Fund members, the annuity accrual rate is 3 percent for each year of service. The annuity accrual rate is 1.9 percent
for each year of service for the Local Government Correctional Service Retirement Fund members.
For all Public Employees Police and Fire Fund members, Local Government Correctional Service Retirement Fund members, and Public Employees
Retirement Fund members whose annuity is calculated using Method 1, a full annuity is available when age plus years of service equal 90. A reduced
retirement annuity is also available to eligible members seeking retirement.
There are different types of annuities available to members upon retirement. A normal annuity is a lifetime annuity that ceases upon the death of
the retiree; no survivor annuity is payable. There are also various types of joint and survivor annuity options available which will reduce the monthly
normal annuity amount because the annuity is payable over joint lives. Members may also leave their contributions in the fund upon termination of
public service in order to qualify for a deferred annuity at retirement age. Refunds of contributions are available at any time to members who leave
public service, but before retirement benefits begin.
The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active plan participants. Vested,
terminated employees who are entitled to benefits but are not yet receiving them are bound by the provisions in effect at the time they last
terminated public service.
The PERA issues a publicly available financial report that includes financial statements and required supplementary information for the Public
Employees Retirement Fund, the Public Employees Police and Fire Fund, and the Local Government Correctional Service Retirement Fund. That
report may be obtained by writing to PERA, 514 St. Peter Street, #200, Saint Paul, Minnesota 55102 or by calling (651) 296-7460 or 1-800-652-9026.
Minn. Stat. Ch. 353 sets the rates for employer and employee contributions. These statutes are established and amended by the state legislature.
The county makes annual contributions to the pension plans equal to the amount required by state statutes.
Financial Reports
The County Auditor/Treasurer Department provides for the preparation of appropriate monthly financial reports reflecting the operations of
individual funds for internal use of the County Board, County Administrator, department heads, interested parties and the general public. The county
adheres to a policy of full and open public disclosure of all financial documents.
An independent audit of the county's financial statements is completed each year and submitted to the Office of the State Auditor. A copy of the
annual audit report is submitted to the County Board and made available to the public.
Budget Management Policy
General Budget Policies
The budget is the single most important means of setting spending policies in the county. It constitutes approval of operating programs and provides
resources to finance them. Expenditures must be kept within appropriations and revenues are to be estimated conservatively to avoid unexpected
budget deficits. All budgets are balanced each year in accordance with the requirements of state law.
Highlights of Local Government Budget Law of Minnesota include:

The budget year is January 1 through December 31.

The annual goal is that the budget must be balanced. Expenditures cannot exceed total anticipated income or Fund Balance.

The budget must be separated into identified funds.

Expenditures must be identified by the department, division or agency that is authorized to spend the money. The expenditure data must
show what money is spent on.

Anticipated budget revenue must be identified.

Revenue and expenditure data must be shown for the last completed fiscal year (using audited figures), the current year and the proposed
budget year.

The tax levy shall be prepared and submitted to the Board of County Commissioners by September-October of the current year.

The document shall include a budget statement describing the important features of the proposed budget.

Upon receipt of the proposed budget, the Board of County Commissioners shall publish a notice, one time, in a newspaper having general
circulation with the County’s boundaries. The notice must state (at a minimum):
o
The proposed budget is open for inspection at a designated place.
o
The proposed budget will be considered for adoption on the specified time and date.

Any citizen may inspect the budget and file objections at any time prior to the final adoption of the budget.

The Board of Commissioners shall review the proposed budget and revise, alter, increase or decrease the items as it deems necessary in view
of anticipated revenues.

The Board of County Commissioners shall adopt the budget before certifying levies to the County if it certifies a levy for property tax.

The adoption of the budget must be formalized and made official by the Board of County Commissioners by a “Resolution to Adopt the
Budget.”

An appropriation Resolution must outline the expenditures proposed by the adopted budget, include an expenditure total no greater than
the anticipated resources, and include every fund. The amount appropriated for the spending agencies cannot exceed the amounts fixed in
the budget.

The income of the County must be allocated according to the amounts and funds specified in the budget, in order to comply with
expenditures authorized by the appropriation resolution.

No fund (spending agency) may expend, or contract to expend, any money in excess of the amount appropriated in the appropriation
resolution.

The County must file a certified copy of its adopted budget with the State Commissioner of Revenue by December 31.

The County may amend the budget during the course of the year through:
o
Budget Transfers: A transfer can consist of moving budgeted and appropriated moneys from one or more spending agencies in one
fund to one or more spending agencies in another fund, and requires Board approval. Transfers of budgeted and appropriated
moneys between spending agencies within one fund are allowed with the County Administrator’s discretion.
o
Budget Adjustments: Interfund Budget adjustments can be made during the year with County Board approval, or by the discretion of
the County Administrator if adjustments are within the same fund.

In the case of an emergency or unforeseen contingency, the Board may authorize the expenditure of additional funds after resolution
adopted in a public meeting by two-thirds vote and publication immediately thereafter of the resolution.

Records of expenditures must be maintained in the Office of the County Auditor-Treasurer. These records show budgeted funds as
compared with actual expenditures and must also record any transfer of moneys from one fund to another as authorized and implemented
by budgetary transfers. This record must also show the unexpended balance in each fund at any given time.
Budget Basis
The County Board adopts estimated revenue and expenditure budgets for all General and Special Revenue Funds. Budgets are adopted on the
modified accrual basis. Under the modified accrual basis of accounting, revenues are recognized when they become both measurable and available.
Measurable means when the amount of the transaction can be determined. Available means collectible within the current period or soon thereafter
to be used to pay liabilities of the current period.
The Office of State Auditor, or designee, completes an annual audit of County finances and reports the status of the county’s finances on the basis of
Generally Accepted Accounting Principles (GAAP-uniform, minimum standards and guidelines for financial accounting and reporting which
encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time). The basis of accounting
used in preparing and administering the county budget is the same basis of accounting used to report the county’s financial position on audited
financial statements.
Recognition of revenues represented by non-current receivables is deferred until they become current receivables. Expenditures are recorded when
the related fund liability is incurred.
Expenditures for insurance, memberships, and other services which extend over more than one accounting period are accounted for as expenditures
of the period of acquisition.
Those revenues susceptible to accrual are property taxes, franchise fees, special assessments, interest revenue and charges for services. Fines,
permits, fees, entitlements, and shared revenues are not susceptible to accrual because generally they are not measurable until received. Grant
revenues are recognized as they are earned.
The accrual basis of accounting is utilized by proprietary funds. Under this method, revenues are recorded when earned and expenses are recorded
at the time liabilities are incurred. The proprietary funds include a statement of cash flows showing cash and cash equivalents provided by and used
in operating, financing and investing activities. The county considers all highly liquid investments, purchased with a maturity of three months or less,
to be cash equivalents.
Budgetary Calendar
The following is a typical budget calendar utilized for the development of the annual county budget:
 County Administrator hosts a Budget Kick-Off meeting in late May
 Departments submit preliminary budget requests to the County Administrator by the end of June
 County Administrator meets with departments to review budget requests during July and August
 County Board approves the proposed budget and certifies the proposed property tax levy during their meeting on the first Tuesday in September
 County Board conducts budget work sessions as needed to review the proposed budget during their October and November meetings
 County holds the state-mandated Truth in Taxation Hearing (Budget Hearing ) during a regular meeting in November or December, as current
law directs.
 County Board adopts the final budget and final property tax levy during their meeting on the third Tuesday in December
 County Auditor/Treasurer certifies the tax levy to the State by December 31
Citizen Involvement
Citizen involvement is a very important part of the Beltrami County budget process. Citizen advisory committees meet on a regular basis to discuss
service needs and service delivery options. In addition to citizen advisory committees, the County Board receives requests and provides funding to
support community activities by both governmental and non-profit organizations. Funding requests from these organizations are reviewed by the
County Board during the detailed review of the budget.
The Beltrami County Board usually meets on the first and third Tuesday of every month. To facilitate citizen involvement, a citizen participation time
is scheduled on every regular meeting agenda allowing persons to address the Board on any area interest. These regularly scheduled meetings are
supplemented by public hearings on individual issues including ordinances, transportation improvement plans, comprehensive or strategic plans, or
other major policy discussions.
Finally, the annual Truth and Taxation meeting, mandated by Minnesota statute, is held in December of every year. The Truth and Taxation hearing
provides a forum for citizens to comment on the proposed budget for the coming year. Parcel specific notices are mailed to all property owners of
Beltrami County prior to this meeting. The notices provide each taxpayer the anticipated real estate tax they can expect to pay if the proposed
budget is adopted. The notices include tax information for the County and each participating taxing district they may live in including the School
District, City or Township. Separate Truth and Taxation meetings are held discussing the proposed budget by each of these jurisdictions.
Long-Term Debt Policy
Policy
Beltrami County issues debt based on the needs identified in a five-year capital improvement plan and in accordance with comprehensive long-term
financial planning that minimizes fluctuations in annual levy committed to advance and maintain the infrastructure of the county.
Policy Guidelines
 Projects considered for public debt follow statutory requirements, including but not limited to public hearings, submission to state agencies, and
consultations with other municipalities.
 The county may issue long-term debt for capital improvements or projects that cannot be financed from current revenues or resources.
 The county only uses long-term debt financing when all of the following conditions exist:
o The project is a non-recurring capital improvement and is part of a long-term capital improvement plan;
o Future citizens will receive a benefit from the improvement; and
o Sound financial management of the affairs of the county makes it necessary and expedient.
 The county will not incur long-term debt to support current operations. The county only uses short-term bonding to finance operating needs in
the case of an extreme financial emergency that is beyond the county's control or reasonable ability to forecast or to take advantage of a special
economic condition related to the acquisition or construction of a project.
 Capital notes and leases may be used to finance equipment purchases if the total cost of the purchase exceeds $100,000, and the useful life of
the equipment is greater than three years.
 The county limits the amount of total general obligation debt as follows:
o Limit net debt to less than 2% of the last certified market value by the Department of Revenue, in accordance with state statute; and
o Limit amount of annual debt service tax levy to:
 Less than 12.5% of total general expenditures (for the purposes of this policy, includes the General Funds, Special Revenue Funds,
and Debt Service Funds); and
 Up to 15% of the total county gross levy.
 The county follows the following practices when issuing debt:
o Issues bonds with terms no longer than the economic useful life of the project;
o
o
o
Schedules maturities not to exceed projected revenue streams for self-supporting bonds;
When possible, schedules debt payments to coincide with the county’s levy collections to minimize the negative impacts on investments;
and
Verifies project viability and adequacy of funding to complete the capital improvement or project.
 The county uses both levy and reserves from the Debt Service Fund to attain the 105% pledge limit required by state statute. Annually, the
County Administrator recommends to the County Board the appropriate amounts.
 The cost of issuance of new bonds is considered part of the project cost and is deducted from the proceeds to determine the net bond proceeds
available for the projects.
 The county may advance funds to a project at interest rates specified in state statute prior to the levy or its collection. Any dollars levied under
this agreement are expected to be repaid to the county as revenue permits with interest established in the year of the levy in accordance with
state statute.
 The county will consider the impact of the new bond issuances on its bond rating.
 In addition to any specific policy, the following guidelines will apply to any agency that requests use of the county's general obligation backing.
o The agency will submit its proposal to the county at least 30 days prior to issuing the debt to allow the county sufficient time to complete
a diligent review of the request and formulate a county position.
o All proposals will be reviewed by the county’s Finance Committee, a professional financial advisor and/or bond counsel, as deemed
appropriate for the particular bond issue.
o The agency will provide monthly project-specific reports to the Financial Services director and annual updates to the County Board that
include the agency’s ability to cover its annual debt service obligations.
o Any cost incurred during the review process will be charged to the entity or jurisdiction making the request. The charge may be waived by
the County Board if the project has a countywide benefit.
Responsibility




The County Administrator and Auditor review all issuance of debt and make recommendations to the County Board for final approval.
The County Administrator ensures reporting to the appropriate state agencies to comply with state statutes.
The County Administrator coordinates the bond issuance process, including the preparation of the financial package to obtain bond ratings.
The County Board reviews and approves requests for a pledge of the county’s general obligation backing.
Investment Policy
Policy Statement
It will be the policy of Beltrami County to invest non-committed cash in instruments authorized by Minnesota Statutes, Chapters 471.56, 475.66 and
118. The objectives, in order of priority, will be:
 preservation of principal;
 maintain liquidity; and
 earn the optimum rate of return.
Investments shall be made with the exercise of that judgment and care, under circumstances then prevailing, which persons of prudence, discretion
and intelligence exercise in the management of their affairs, not for speculation, but for investment, considering the probable safety of their capital
as well as the probable income to be derived.
Investment Responsibility
The County Auditor-Treasurer is designated as Investment Officer and is responsible for investment decisions and activities. It is further the
responsibility of the County Auditor-Treasurer to designate which financial institutions are used as depositories of funds, as stipulated in M.S.
118.005. In the event that the County Auditor-Treasurer is unable to carry out investment responsibilities, the duties shall be assumed by a qualified
Deputy. The Treasurer shall designate the accountant as Investment Deputy and assure that the appointee is adequately trained and bonded.
Fund Investments
Investments made from a Department Cash Reserve, with interest to be receipted to that fund, will be made only upon approval of the County Board.
(hereinafter referred to as a fund investment) Fund Investments will be made by the Treasurer in concurrence with the department head responsible
for administering the particular fund. The County Treasurer will monitor all Beltrami County department funds to determine the availability of
sufficient pledged collateral and deposit insurance coverage.
Reporting
The Beltrami County Treasurer shall prepare an annual investment report. In addition to the annual report, statistical summaries shall be prepared
upon request of the County Board.
Investment Tools Allowed
Beltrami County will invest as the market justifies, in the following instruments: (M.S. 475.66)
 Certificates of Deposit.
 Government bonds, notes, bills, mortgages which are direct obligations or are guaranteed or insured issues of the United States, its agencies,
instrumentalities or organizations created by an act of Congress.
 General obligations of the State of Minnesota or any of its municipalities.
 Banker Acceptance of the U.S. Banks eligible for purchase by the Federal Reserve system.
 Commercial Paper of U. S. Corporations that is of highest quality and matures in 270 days or less.
 Deposits in Joint Powers Investment Trusts, including their liquid asset funds. (M.A.G.I.C.)
Diversifications and Limitations
Maturity - Certificates of Deposit will be allowed with a maturity of up to ten (10) years. The Treasurer shall monitor maturities to ensure that cash
flow demands are met.
It will be the policy of Beltrami County to make investments which shall suggest diversification to avoid risk and enhance return. In no case shall
more than 50 percent be invested in any one type of security, with the exception of certificates of deposit. Long term investments shall be used as a
vehicle to enhance yield, but will be held only at a level that does not jeopardize cash flow demands.
Only institutions with dealers located in the State of Minnesota shall be used for investing. Investment through certificates of deposit will be through
Beltrami County financial institutions for at least 75 percent of the total certificates of deposit investments, provided the spread on rates between
local institutions and others is less than 45 basis points.
Collateral/Custodial Credit Risk
Particular to Bank Deposits: Beltrami County will minimize deposit Custodial Credit Risk, which is the risk of loss of failure of the depository bank, by
obtaining collateral or bond for all uninsured amounts on deposit, and obtaining necessary documentation to show compliance with state law and a
perfected security interest under federal law. It shall be the duty of the County Treasurer to monitor deposits at each institution in relation to the
collateral pledged to Beltrami County. Acceptable collateral shall be kept with a third party safekeeper, with receipts kept on file with the County
Auditor-Treasurer. Said collateral shall be maintained at a level at least 10 percent more than the amount on deposit in excess of the insured portion.
(M.S. 118.01)
Particular to Public Investments: Beltrami County will minimize investment Custodial Credit Risk by permitting brokers that obtained investments for
Beltrami County to hold them only to the extent there is SIPC and excess SIPC coverage available. Securities purchased that exceed available SIPC
coverage shall be transferred to Beltrami County’s custodian.
Electronic Funds Transfers
The County Treasurer is authorized to use electronic funds transfers for investment purposes as allowed for in the policy adopted December 17, 1985
and amended June 3, 2008. (M.S. 385.071) The term "transfer for investment purposes" shall include the purchase of an investment, the
redemption, the interest and coupon payments, and trade of investments. Transfers are allowed for remitting as well as receiving of monies in
relation to county investments. Booking of investments and receipt of interest by wire shall be handled in the same way as they are handled when
payment is made by check.
Capital Improvement Plan (CIP)
Transportation Improvement Plan (TIP)
The road system of Beltrami County is made up of a combination of ownerships; including state and federal agencies, the
county, townships, tribal governments, and private roads. For the purposes of the Beltrami County TIP, only two road types are analyzed. The road
types are:
 County State Aid Highway (CSAH) – A road or street established and designated under county jurisdiction, in accordance with Minnesota
Statutes Chapter 162.
 County Road – A road established and designated under the sole authority of the County Board.
Typically, CSAH’s are identified in the County numbering system with one or two digit numbers; three digit numbers identify County Roads. The
County has 464 miles of CSAH’s and 251 miles of County Roads.
Funding for CSAH’s is provided through the Highway Users Tax Distribution Fund, the County Local Option Transit Sales Tax, and additional support
from the county. Beltrami County currently receives approximately $3.9 million each year from the HUTDF and $3.1 million from the sales tax to
make improvements to CSAH roads. County roads only receive funding from Beltrami County. For purposes of developing the TIP, it has been
assumed that approximately $650,000 per year will be designated from PILT revenues for the 2016-2021 budgets to fund improvements to the
county road system.
The Transportation Improvement Plan provides a multi-year guide and strategy to maintain and improve our road system. The TIP will be reviewed
and revised on an annual basis as part of the budget process. Changes to the priorities established in the TIP should be expected. Changes may be
caused by reductions in funding levels, opportunities for grants or other aid, emergency needs, or simply changes in community preferences.
A 6-year construction summary and a yearly schedule with a description of each of the proposed projects follow:
Federal
Funds
State Aid
Funds
2016
$284,800
$4,634,200
2017
$1,354,000
2018
2019
State Aid
Municipal
$700,000
Other State
Funds
$535,000
County
Funds
County Sales
Tax
Other
Total Cost
$480,000
$5,100,000
$11,734,000
$4,406,000
$650,000
$2,200,000
$8,610,000
$206,000
$2,034,000
$250,000
$5,700,000
$8,190,000
$2,250,000
$3,750,000
$650,000
$2,500,000
$9,550,000
$7,850,000
$400,000
2020
$4,300,000
$1,050,000
$2,500,000
2021
$4,300,000
$650,000
$1,900,000
$300,000
$7,150,000
$3,980,000
$19,900,000
$300,000
$53,334,000
Total
$4,094,800
$23,424,200
$1,100,000
$535,000
2016 Road and Bridge Projects
Project
Project Description
CSAH 36
TH 72 to ball field
Joint project w/Kelliher
Oak Hills College to CSAH 46
CR 402
CSAH 30
CSAH 32
CSAH 47
CSAH 20
CSAH 22
Various
Various
Various
Various
Grading, Bituminous Surfacing, C&G
(Length 0.3 miles)
CSAH 31 to E. Co. line
Resurfacing
(Length 12.0 miles)
CSAH 31 to TH 72
Resurfacing
(Length 5.0 miles)
Blackduck
Overlay
(Length 1.5 miles)
CSAH 27 to CSAH 39
Overlay
(Length 15.4 miles)
TH 71 to CSAH 27
Resurfacing
(Length 4.5 miles)
HSIP Int lighting
HSIP Shoulder Paving on CSAH 15
Pavement Maintenance Projects
(Seal Coating, Microsurfacing, Thin
Overlays)
County-wide graveling and
Stabilization program
TOTALS:
Federal
Funds
State Aid
Funds
County
Funds
Other
County Sales
Tax
250,000
250,000
65,000
76,000
208,800
535,000
600,000
3,600,000
3,600,000
1,500,000
1,500,000
500,000
500,000
2,500,000
2,500,000
1,350,000
1,350,000
8,000
41,200
84,000
250,000
685,000
$284,800
Total Cost
15,000
400,000
$5,334,200 $730,000
700,000
$535,000
$5,100,000
400,000
$11,734,000
Federal
Funds
Project
Project Description
CSAH 39
CSAH 55 to CR 328
Grading and Bituminous Surfacing
(Length 3.5 miles)
County Line to CSAH 5
Resurfacing
(Length 2.9 miles)
CSAH 5 TO TH 89
Resurfacing
(Length 5.5 miles)
HSIP Dynamic Warning Signs
(Seal Coating, Micro Surfacing & Thin
Overlays)
CSAH 24
CSAH 24
Various
Various
Various
County-Wide Graveling and
Stabilization Program
TOTALS:
State Aid
Funds
County
Funds
1,300,000
54,000
$1,354,000
Other
County Sales
Tax
Total Cost
2,200,000
3,500,000
(tentative, applying for FLAP funding)
1,000,000
1,000,000
2,000,000
2,000,000
6,000
1,400,000
100,000
60,000
1,500,000
550,000
550,000
$4,406,000 $650,000
2,200,000
$8,610,000
Federal
Funds
Project
Project Description
CSAH 14
US 2 to CSAH 7
Resurfacing
(Length 7.5 miles)
US 2 to CSAH 7
Grade Widening
(Length 4.5 miles)
CSAH 16 to TH 2
Grade Widening and Resurfacing
(Length 2.5 miles)
HSIP District Wide Edge Stripping
HSIP Int lighting
TOTALS:
CSAH 14
CSAH 5
Various
Various
Various
80,000
126,000
State Aid
Funds
County
Funds
Other
County Sales
Tax
Total Cost
2,700,000
2,700,000
3,000,000
3,000,000
2,000,000
2,000,000
20,000
14,000
100,000
140,000
250,000
250,000
$206,000
$2,034,000 $250,000
$5,700,000
$8,190,000
Federal
Funds
Project
Project Description
CSAH 15
Bemidji to Northern Town Hall
950,000
Resurfacing
(Length 3.50 miles)
TH 71 top CSAH 21
Overlay
(Length 1.00 miles)
CR 328 to TH 71
1,300,000
(Length 2.80 miles)
CSAH 57 to CSAH 27
(Length 4.00 miles)
Overlays)
TOTALS:
$2,250,000
CSAH 42
CSAH 39
CSAH 20
Various
Various
State Aid
Funds
County
Funds
Other
County Sales
Tax
Total Cost
300,000
1,250,000
250,000
250,000
200,000
1,500,000
3,000,000
(tentative, applying for FLAP funding)
2,000,000
1,400,000
1,000,000
3,000,000
100,000
1,500,000
550,000
550,000
$4,150,000 $650,000
$2,500,000
$9,550,000
Federal
Funds
Project
Project Description
CSAH 2
West of TH 71 to US 2
Resurfacing
(Length 3.3 miles)
East of US 2 to Co. line
Resurfacing
(Length 3.5 miles)
1.5 miles west of TH 71 to TH 71
CSAH 4
CSAH 46
State Aid
Funds
County
Funds
Other
County Sales
Tax
Total Cost
1,200,000
1,200,000
Joint Project with Hubbard County
1,200,000
1,200,000
Joint Project with Hubbard County
500,000
500,000
Resurfacing
CR 404
CSAH 9
(Length 1.5 miles)
CSAH 50 to Tyler Ave
Resurfacing
(Length 1.0 miles)
400,000
CSAH 22 to CSAH 26
400,000
2,500,000
2,500,000
Resurfacing
(Length 6.9 miles)
Various
Overlays)
Various
1,400,000
100,000
1,500,000
550,000
550,000
TOTALS:
$4,300,000
$1,050,000
$2,500,000
$7,850,000
Federal
Funds
Project
Project Description
CSAH 15
CSAH 32 to Red Lake Indian Reservation
Resurfacing
(Length 2.00 miles)
CSAH 26 to CSAH 32
Milling and Bituminous Overlay
(Length 7.00 miles)
CSAH 22 to CSAH 24
CSAH 15
CSAH 5
State Aid
Funds
County
Funds
400,000
Other
County Sales
Tax
300,000
Total Cost
700,000
2,500,000
2,500,000
1,900,000
1,900,000
Resurfacing
(Length 5.4 miles)
Various
Overlays)
Various
1,400,000
100,000
1,500,000
550,000
550,000
TOTALS:
$4,300,000
$650,000
$300,000
$1,900,000
$7,150,000
Capital Equipment Plan (by Department)
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
2018
2019
-
-
-
2016
25,000
25,000
2017
25,000
25,000
2018
27,000
27,000
2019
2016
2017
2018
2019
2020
-
-
County Assessor's Department
Item Description
Vehicle
Total
(R) Replace.
(A) Addition
R
2020
-
-
County Attorney's Office
Item Description
Furniture
Total
(R) Replace.
(A) Addition
R
County Auditor/Treasurer Department
(R) Replace.
Item Description
(A) Addition
Postage Meter Contingency
Copier
Motor Pool
Total
2020
-
-
-
-
-
5,000
5,000
10,000
2017
5,000
5,000
5,000
15,000
2018
5,000
5,000
5,000
15,000
2019
5,000
5,000
5,000
15,000
2020
5,000
5,000
5,000
15,000
2016
County Jail
Item Description
Domore Chairs
Furniture
Medical Equipment
Uniek EMK Digital Medical
Records
Service Agreements
Restraint Chair
Mattresses, towels, blankets,
uniform, supplies, etc
Radios
Tasers
Misc Equip/cell extraction
equip
Water Cambros
Cardiac Defibrulator
Leg irons, cuffs, etc
PBT
Copier
Cameras
Training Tactical Suits
Uniforms (vests)
PREA Audit
Board of Prisoners
Dragon Software
Total
(R) Replace.
(A) Addition
R
R/A
A
2017
3,000
2,000
1,000
2018
2,000
2,000
1,000
2019
3,000
2,000
1,000
2020
2,000
2,000
1,000
R/A
A
R
2016
2,000
2,000
1,000
Carry over
30,275
9,900
2,500
15,000
9,900
9,900
9,900
15,000
15,000
15,000
9,900
2,500
15,000
R/A
5,000
5,000
3,500
5,000
77,000
3,500
R/A
2,000
R/A
R/A
R/A
R
R
R/A
A
A
500
500
1,000
1,000
600
A
A
2,000
500
2,500
1,000
5,000
2,000
500
500
1,000
600
1,000
4,000
4,000
4,000
4,000
8,000
4,000
Carry over
14,756
5,000
60,000
5,000
5,000
5,000
5,000
60,000
12,000
121,900
5,000
60,000
12,000
199,500
60,000
12,000
129,900
109,900
60,000
26,000
136,500
Court Security
Item Description
Transport Vehicle
Office Furniture
Court Security Camera
Upgrades
Single Point entry screening
equip
Total
(R) Replace.
(A) Addition
R
R
A
2016
30,000
5,000
2017
-
R
35,000
2018
33,000
-
5,500
-
38,500
2019
County Recorder Office
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
2018
-
-
-
2016
38,000
38,000
2017
40,000
40,000
2018
42,000
42,000
2019
2020
2019
46,000
46,000
2020
Item Description
Vehicle w/topper
Total
(R) Replace.
(A) Addition
R
-
Extension Service Office
Item Description
Copier
Sound System
Office Telephones
Total
(R) Replace.
(A) Addition
2016
2017
750
500
1,250
Facility Management Department
(R) Replace.
Item Description
(A) Addition
Jail Roof Repairs
R
Jail Floor Scrubber
R
Jail Garage Floor Covering
R
Jail Renovation Project
A
Annex Boiler
R
Annex Roof Repairs
R
R
Admin/Campus Sidewalk
R
Repairs
CSC Roof Repairs
R
CSC Carpet
R
Total
2016
-
2018
-
2017
55,000
15,000
-
2019
2020
2019
50,000
2020
-
2018
6,000
40,000
10,000
10,000
35,000
15,000
20,000
20,000
70,000
70,000
56,000
60,000
20,000
GIS/Mapping Department
Item Description
Plat Book Production
Hwy Map Production
High Resolution Aerial
Photography
GIS Software
GPS Equipment
Total
(R) Replace.
(A) Addition
R
R
R
R
R
2016
4,500
4,164
-
2017
-
2018
-
2019
4,500
4,500
-
-
9,000
2020
5,000
13,664
-
Health & Human Services Department
(R) Replace.
Item Description
(A) Addition
Automation of documents
A
Building Improvements
A
Chairs/Office Furniture
R
Copiers
R
Vehicle Car-Van
R
Total
2016
2017
2018
2019
8,250
20,000
22,000
50,250
8,250
20,000
22,000
50,250
8,250
20,000
22,000
50,250
8,250
20,000
22,000
50,250
2016
50,000
35,000
35,000
275,000
275,000
7,000
50,000
75,000
50,000
2017
36,225
36,225
36,225
135,000
2019
39,000
39,000
39,000
145,000
310,000
7,000
50,000
330,000
-
2020
40,000
40,000
284,000
7,000
50,000
310,000
-
2018
37,500
37,500
37,500
140,000
295,000
295,000
7,000
50,000
-
852,000
894,675
899,500
959,000
957,000
Highway Department
Item Description
Pickup
Pickup
Pickup
Tractor
Tandem Truck-sign truck
Tower Maint & fencing
Radio Upgrade
Computers
Misc
Survey Equipment
Skidsteer & Trailer
Grapple Bucket
Grader
Grader
Storage Bldgs (1)
Parking Lot Paving (O'Brien)
Total
(R) Replace.
(A) Addition
R
R
R
R
R
R
R
R
R
R
R
R
R
R
A
R
R
R
320,000
320,000
180,000
7,000
50,000
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
-
2018
-
2019
2020
2019
2020
2019
2020
-
Judicial Services
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
-
2018
-
-
License Center
Item Description
None
Total
(R) Replace.
(A) Addition
2016
2017
-
2018
-
-
-
-
MIS/Technology Fund
Item Description
AS/400
Server Storage Unit
Firewall
Furniture
Computers
Laser Printer
Router
Desktop Security
Network Security
Server
Switches
PC Based Optical
Building Security
Wireless Network Routers
UPS
Total
(R)
Replacement
(A) Addition
R
A
R
R
R
R
R
A
A
R
R
R
A
A
A
2016
10,000
6,000
100
2,400
25,000
2,000
10,000
10,000
6,000
20,000
10,000
5,000
5,000
111,500
2017
5,000
6,000
100
2,400
2,000
10,000
10,000
6,000
20,000
10,000
5,000
5,000
81,500
2018
5,000
10,000
6,000
100
2,400
3,000
2,000
5,000
10,000
6,000
10,000
5,000
5,000
69,500
2019
5,000
20,000
100
7,800
2,000
5,000
15,000
12,000
10,000
12,000
19,000
107,900
2020
5,000
20,000
100
1,500
25,000
2,000
5,000
12,000
10,000
12,000
19,000
111,600
Natural Resource Management Department
(R) Replace.
Item Description
(A) Addition
4x4 Pickup truck
R
ATV
R
NRM Office Renovation
A
Global Positioning System
R
Office Furniture
R
Tree Seedlings
R
Software
A
Surveillance camera
R
Total
Park and Trails Summary
Recreation Areas
Rognlien Park
Three Island Park
Movil Maze
Pine Tree Park
Shooting Sports
Grant Creek Horse Camp
Carry-in Public Access Sites
Primitive Campsites
Total
2016
1,000
22,000
5,000
28,000
2017
30,000
8,500
1,000
40,000
5,000
84,500
2018
30,000
1,000
40,000
5,000
76,000
2019
30,000
2016
5,000
20,000
10,000
2017
2,000
7,000
3,750
2018
10,500
14,500
6,250
2019
10,000
10,000
5,000
2020
5,000
5,000
2,500
4,000
5,000
5,000
0
49,000
5,000
2,500
5,000
1,000
1,000
34,500
2,500
2,500
19,750
17,750
51,000
2020
30,000
7,000
8,500
40,000
5,000
1,000
84,500
1,000
40,000
5,000
83,000
17,500
Sheriff's Office
Item Description
Civil Squad
Field Ops Squads
B&W Squad
Inv. Squads
North Deputy Squad
Replacement- 7 Tazers each yr.
Radar Trailer
LEC- RMS/ CAD/ Mobile
Maintenance
Tactical Portable Radio's
Mobile Radios
Portable Radios
Squad Repeaters
Tactical Dispatch (911)
Replace Dispatch Recording
System
Radio Interoperability
Upgrade PSAP backup
Dispatch Chairs
Complete 4th Dispatch station
Courts Dual Band Mobile
Radios
EOC Updates
Body Camera
SWAT Throw Phone
LEC DVR Recording update
Dispatch Copier
2nd Floor LEC Copier
1st Floor Copier
Total
(R) Replace.
(A) Addition
R
R
R
R
R
R
2016
52,000
320,000
52,000
57,000
5,500
2017
330,000
2018
2019
340,000
-
350,000
6,000
6,500
65,000
65,000
7,000
51,200
A
R
8,000
38,000
41,000
44,000
A
R
R
R
A
R
5,000
29,300
49,100
7,000
5,000
29,300
49,100
7,000
29,300
49,100
7,000
29,300
49,100
7,000
3,000
R
R
A/R
A/R
R
40,000
40,000
400
40,000
800
400
400
40,000
800
400
5,000
5,000
5,000
5,000
A
A
A
R
R
R
R
12,000
3,500
6,700
687,000
513,600
521,300
676,300
2020
Veteran's Services Department
Item Description
Office Equipment
Total
(R) Replace.
(A) Addition
R
TOTALS
2016
2,080,564
2017
4,200
4,200
1,932,975
2018
1,967,950
2019
4,200
4,200
2,246,150
2020
1,334,000
Glossary of Terms
General Government Terms
Accounting System
A total set of records and procedures which are used to record, classify, and report information on the financial status and operations of an entity.
Accrual Basis of Accounting
The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at that time) and expenditures
are recorded when goods and services are received (whether cash disbursements are made at that time or not).
Activity
A cost center for recording charges for services delivered or functions performed.
Appropriation
An authorization made by the legislative body of a government which permits officials to incur obligations against and to make expenditures of
government resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period.
Assets
Property owned by a government which has a monetary value.
Balanced Budget
A balanced budget occurs when the total sum of money a government collects in a year is equal to the amount it spends on goods, services, and debt
interest.
Biennial Budget
An itemized plan of financial operation and capital outlays including an estimate of the proposed means of financing for the next two years.
Bond
A written promise to pay (debt) a specified sum of money (called principle or face value) at a specified future date (called the maturity date (s)) along
with any periodic interest [paid at a specified percentage of the principal (interest rate). Bonds are typically used for long-term debt.
Bond Rating
An evaluation of the credit risk involved with the issuance of bonds.
Budget Summary
The official written statement prepared by the County Administrator and supporting staff which presents the proposed budget to the County Board.
Budget Message
A general discussion of the proposed budget presented in writing as a part of the budget document. The budget message explains principal budget
issues against the background of financial experience in recent years and presents recommendations made by the County Administrator.
CAFR
Comprehensive Annual Financial Report – a report compiled annually which provides detailed information on an organization’s financial status.
COLA
Cost of Living Adjustment.
Capital Assets
Assets of significant value and having a useful life of several years. Capital assets are also called fixed assets.
Capital Improvement Plan (CIP)
A plan for capital expenditures to be incurred each year over a fixed period of several years setting forth each capital project, identifying the expected
beginning and ending date for each project, the amount to be expended in each year and the method of financing those expenditures.
Capital Outlay
Costs associated with the acquisition of or addition to fixed assets such as land and land improvements, machinery/equipment, and vehicles.
Capital Projects
Projects which purchase or construct capital assets. Typically, a capital project encompasses a purchase of land and/or the construction of a building
or facility.
Cash Basis
The method of accounting under which revenues are recorded when received in cash and expenditures are recorded when paid.
Clean Water Act, Section 404
This federal act prohibits individuals from undertaking activities involving filling activity even on privately owned lands, if that land comes under the
broad definition of “wetlands”, unless a U.S. Army Corps of Engineers permit issued.
CSAH
County State Aid Highway.
Current Taxes
Taxes levied and becoming due during the current year, from the time the amount the tax levy becomes due until a penalty for non-payment is
attached.
D.A.R.E.
Drug Abuse Resistance Education.
Debt Service
Payment of interest and repayment of principal to holders of a government’s debt instruments.
Deficit
1) The excess of an entity’s liabilities over its assets (see Fund Balance). 2) The excess of expenditures or expenses over revenues during a single
accounting period.
Department
An organizational unit for purposes of administration and cost accounting.
Depreciation
A noncash expense that reduces the value of an asset as a result of wear and tear, age, or obsolescence. Most assets lose their value over time (in
other words, they depreciate), and must be replaced once the end of their useful life is reached.
Disbursement
Funds paid out for goods and services received, which results in a decrease in net financial resources; also referred to as an expenditure.
Disparity Reduction Rate
Tax rate reduction determined by dividing the disparity reduction aid for each taxing district within the unique taxing area by the net tax capacity of
the unique taxing area.
Division
An organizational unit within a department for purposes of administration and cost accounting.
DNR
Minnesota Department of Natural Resources.
EDA
Economic Development Authority.
Enterprise Fund
A proprietary fund used to account for operations that are financed/operated in a manner similar to private business enterprises where the intent of
the governing body is to finance/recover the costs of providing certain goods or services to the general public primarily through user charges.
Expenditures
An outlay of funds which represent a decrease in net financial resources; also referred to as disbursements.
4-H
Four-H (Head, Heart, Hands & Health) a youth development program for adolescents aged nine to nineteen which focuses on teaching life skills.
Fees for Services
Revenue received for the services provided by various county departments such as recycling and human services.
Fixed Assets
Purchases of a long-term character which are to be held and used, such as land, building, machinery, furniture, and equipment.
FTE
Full Time Equivalents.
Full Faith and Credit
A pledge of the general taxing power of a government to repay debt obligations (typically used in reference to bonds).
Fund
An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related
liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives.
Fund Balance
The excess of funds assets over its liabilities. A negative fund balance is sometimes called a deficit.
Fiscal Year (FY)
The twelve-month period for which an organization plans the use of its funds; Beltrami County’s fiscal year begins January 1st and ends December
31st.
GAAP
Generally Accepted Accounting Principles – guidelines to financial accounting and reporting which set uniform minimum standards for accepted
accounting practices.
General Fund
Provides the residents with basic government services of administration, public safety, community development, courts, and general government.
This fund accounts for all financial transactions not properly accounted for in another fund.
General Obligation Bonds
When a government pledges its full faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (GO) bonds.
Sometimes the term is also used to refer to bonds which are to be repaid from taxes and other general revenues.
General Obligation Debt
Indebtedness whereby the general taxing power of the jurisdiction is pledged to repay both the principal and interest associated with the debt.
GFOA
Government Finance Officers Association of the United States and Canada.
Governmental Fund
A fund category used to account for a government’s governmental-type activities. This category includes the general fund and special revenue fund.
Grant
A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local
governments for the state and federal governments. Grants are usually made for specified purposes.
HACA
Homestead and Agricultural Credit Aids. An intergovernmental revenue from the State General Fund. It is a reimbursement on homestead
residential or homestead agricultural property.
Infrastructure
The basic facilities, equipment, and installations needed for the functioning of a system or organization (i.e. road, bridges, public buildings).
Intergovernmental Revenue
Revenue received from other governments in the form of grants or shared revenue.
Jurisdiction
The term used to identify the major taxing authorities within the county (i.e. township, city, county and school districts).
Levy Limitations
The maximum amount which is permitted to be levied by a taxing jurisdiction as established by Minnesota Statutes.
Licenses & Permits
Fees collected for the issuance of licenses and permits such as landfill license and feedlot and planning permits.
Local Government Aids
An intergovernmental revenue from the State to provide tax relief to local units of government.
MFIP-S
Minnesota Family Investment Program – Statewide.
Minnesota Environmental Policy Act (MEPA)
This state law was passed in 1973 to promote efforts to prevent or eliminate damage to the environment partly through the implementation of a
State Environmental Review Program.
Modified Accrual Basis
The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are
incurred and revenues are recorded when received in cash except for material and/or available revenues, which should be accrued to reflect properly
the taxes levied and revenue earned.
National Environmental Policy Act (NEPA)
This federal law passed in 1969 was intended to prevent damage to the environment, including wetlands, and to advance understanding of the
ecological systems and natural resources of the United States.
Object of Expenditure
Expenditure classifications based upon the types of categories of goods and services purchased. Typical objects of expenditure include:
- Personal Services (salaries and wages)
- Supplies (materials, part and commodities)
- Other Services (insurance, utilities and communications)
- Contractual Services (rentals, maintenance and travel)
- Purchase of capital assets)
- Other disbursements (cost of goods sold)
Operating Budget
A plan of financial operation showing an estimate of proposed expenditures for the calendar year and the proposed means of financing them
(revenue estimates).
Operating Transfer
Routine and/or recurring transfers of assets between funds.
Other Financial Sources
Non-operating such as proceeds from the sale of bonds and transfers between funds.
Personal Services
Costs associated with salaries, retirement and other fringe benefits for Beltrami County employees.
Program
A major unit of organization containing a number of related activities.
Proprietary Fund
A fund category used to account for the business-type activities within a government. This includes the enterprise fund.
Residual Equity Transfer
A non-recurring or non-routine transfer of assets between funds.
Revenue
The term designates an increase to a fund’s assets which:
- does not increase a liability (i.e. proceeds from a loan)
-
does not represent a repayment of an expenditure already made
does not represent a cancellation of certain liabilities
does not represent an increase in contributed capital
Revenue Estimate
A formal estimate of how much will be earned from a specific revenue source for some future period; typically, a future fiscal year.
RTC
Regional Treatment Center.
Special Assessment
A compulsory levy made against certain properties to defray part or all of the cost of a special improvement or service deemed to primarily benefit
those properties.
Special Revenue Fund
A government fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for a specific purpose.
SSIS
Social Service Information System.
State and Federal Revenue
Revenue received from other governments or local agencies.
Strategic Planning
Establishing and prioritizing goals and policy direction.
Tax Capacity
An amount resulting from the multiplication of the market value of a parcel of property by the appropriate tax capacity percentage.
Tax Capacity Percentages
A statutory classification percentage that is applied to market value of a parcel of property to calculate tax capacity.
Tax Capacity Rate
The tax rate determined by dividing a taxing district’s property tax levy less homestead and agricultural aid (HACA) and less equalization aid amount,
by the taxing district’s total net tax capacity.
Tax Extension Rate
The rate applied to the net tax capacity of a parcel of property to arrive at its tax before any miscellaneous credits such as agricultural preserves and
power line credits are deducted.
Tax Levy
The total amount to be raised by general property taxes for the purpose stated in the resolution certified to the County Auditor.
TH
Trunk Highway.
Unique Taxing Area
A geographic area subject to the same set of tax capacity rates. The area with a unique total tax capacity rate.
WIC
Women, Infants and Children Program.
Working Capital
Working capital is a financial metric which represents operating liquidity available to a business, organization or other entity, including governmental
entity.
Taxation Terms
Apportionment
The share allocated to a group or unit of government as a result of a specific plan or law.
Categorical Aid
Aid given to a local unit of government to be used only for a specific purpose.
Circuit Breaker
See “Property Tax Refund.”
Class Notes
The percent of market value set by state law that establishes the property tax capacity subject to the property tax.
County Program Aid
Money (in the form of general distribution aid) provided to counties for property tax relief.
Disparity Reduction Aid
A general purpose aid program designed to assist in the equalization of local tax rates.
Education Aid
The total amount of state dollars paid for K-12 education. This aid is paid to school districts.
Education Homestead Credit
A state-paid credit to reduce the school district tax paid by homesteads. First available for taxes payable in 1998.
Excise Tax
A tax levied on the manufacture, distribution, sale or consumption of a commodity.
Fiscal Disparities
A seven-county metro aid program in which 40% of the commercial/industrial tax base of communities forms the pool of aid to metro communities
without that tax base.
General Purpose Aid
Aid given to units of government to be used at their own discretion. Examples are County Program Aid (CPA) Local Government Aid (LGA) and HACA.
HACA
See “Homestead and Agricultural Credit.”
Highway Aid
The money the state distributes to counties, cities, and townships for highways and bridges.
Homestead
A residence occupied by the owner.
Homestead and Agricultural Credit Assistance
A state program that replaces the former homestead credit program and the agricultural credit program. It is a property tax relief program
determined by formula and paid to the local government before taxes are levied.
Individual Income Tax
A state tax on the income of residents, and non-residents, with Minnesota sources of income.
Levy
The imposition of a tax, usually by a local unit of government.
Levy Limit
The amount a local unit of government is permitted to levy for specific services.
LGA
See “Local Government Aid.”
Local Government Aid
Money (in the form of general distribution aid) provided to cities for property tax relief.
Local Tax Rate
The tax rate usually expressed as a percentage of tax capacity, used to determine the property tax due on a property.
Market Value
An assessor’s estimate of what property would be worth if it were sold.
Property Tax
A tax levied on any kind of property.
Property Tax Refund
A partial property tax refund program for those who have property taxes out of proportion with their income. This program is available to
homeowners and renters.
Sales Tax
A tax levied on the sale of goods and services.
Tax Capacity
The valuation of property based on market value and class rates, on which property taxes are determined.
Health & Human Services Acronyms
AAA(s)
Area Agencies on Aging - an agency designated by the Minnesota Board on Aging to administer federal Older Americans Act programs in a multicounty area. There are 14 AAAs in Minnesota.
AASD
Adult and Aging Services Division - AASD administers state and federal programs that provide protective services, supportive assistance, and
alternative housing arrangements for older persons and vulnerable adults. The division also provides staffing assistance to the MN Board on Aging in
the administration of the federal Older Americans Act and state senior nutrition and volunteer programs.
AC
Alternative Care
ACG
Alternative Care Grants - ACG is a home and community care program to pay for health care services in the home of an elderly individuals who is at
risk of requiring nursing facility care.
AD
Advanced Directives - Allow persons to determine in advance the kind of medical care they prefer. Includes care power of attorney, do not
resuscitate (DNR) orders, and other types of legal documents.
ADA
Americans with Disabilities Act
ADL
Activities of Daily Living - Tasks essential to performance of routine self-care functions such as dressing, bathing and cooking.
AI
Aging Initiative - A DHS Division that administers state and some federal programs for adults and older people. A range of services, supports and
programs are available, as well as nursing home services, adult foster care services and group residential housing.
AL
Assisted Living - AL services are defined as up to 24 hour supervision and oversight, supportive services, individualized home care aide tasks, and
individualized home management tasks provided to residents of a residential center living in their units/apartments with a full kitchen and bathroom.
AMC
Association of Minnesota Counties
AMI
Alliance for the Mentally Ill of Minnesota
APD
Advance Planning Document
APEX
Alliance for Purchasing Excellence
APS
Alternative Payment System for Nursing Facility Services.
ARC
Association of Retarded Citizens
BBA
Federal Balanced Budget Act of 1997
BCBSM
Blue Cross/Blue Shield of Minnesota
BHCAG
Buyer's Health Care Action Group
BI
Brain Injured - Individual whose deficits in adaptive behavior or substantial functional limitations are caused by injury to the brain resulting in tissue
damage and affecting functional abilities.
BIA
Bureau of Indian Affairs
BRU
Benefit Recovery Unit - DHS staff whose function involves recovery of third party payments for medical services covered by MA, GAMC, or Children's
Health Plan.
CAC
Community Alternative Care - CAC is a home and community care program which pays for health care services in the home of an individual who
requires the level of care of a hospital. This is a medical assistance program approved by the federal HCFA.
CAC
Citizens Advisory Council - Alcohol & Other Drug Advisory Committee
CADI
Community Alternatives for Disabled Individuals - CADI is a home and community care program which pays for health care services in the home of an
individual who requires the level of care of a nursing facility. This is a medical assistance program approved by the federal HCFA.
CAF
Combined Application Form - Application form for public assistance which can be used to apply for the following programs: Minnesota Family
Investment (MFIP); Medical Assistance (MA); General Assistance (GA); Minnesota Supplemental Aid (MSA), General Assistance Medical Care (GAMC);
and Food Stamps. Applications for MA, GAMC, and MinnesotaCare can also be made using the HCAPP.
CBP
County-Based Purchasing.
CCDTF
Consolidated Chemical Dependency Treatment Fund - Combination of funds used for CD treatment. Combines General Assistance (GA), General
Assistance Medical Care (GAMC), Medical Assistance (MA), Regional Treatment Center Chemical Dependency budget, and state and federal grants
into one fund. The county assesses the client’s need for CD treatment, places the eligible client in a treatment program and uses this consolidated
fund to pay for the treatment.
CCE
Continuing Care for the Elderly Division - An administrative division at DHS that provides policy development and program administration of facilitybased services for older Minnesotans. Oversight responsibilities include benefits, rate setting, care system development, public health interventions
and administration of federal grants.
CCPD
Continuing Care for Persons with Disabilities
CCRC
Continuing Care Retirement Community
CD
Chemical Dependency
CD/MH
Chemical Dependency/Mental Health
CFR
Code of Federal Regulation
CHEPP
Catastrophic Health Expense Protection Program - A state program to pay catastrophic medical expenses incurred by Minnesota residents. The
program has not been funded for several years.
CISN
Community Integrated Service Network
CMHC
Community Mental Health Center
COBRA
Consolidated Omnibus Budget Reconciliation Act of 1985 [Federal Public Law 99-272.]
COLA
Cost of Living Adjustment
CPI
Consumer Price Index
CS
Children's Services (formerly Children's Initiatives)
CSIS
Community Services Information System - A computerized social service tracking system designed to provide information on social service caseloads
to assist social service agencies in program planning and administration.
CSMD
Community Supports for Minnesotans with Disabilities
CSSA
Community Social Services Act - Minnesota Statutes, Section 256E. This Act establishes a system of planning for and provision of community social
services administered by boards of county commissioners in each county of the state under the supervision of the Commissioner of Human Services.
DD
Developmentally Disabled - Persons diagnosed with mental retardation or a related condition who have substantial functional limitations or deficits
in adaptive behavior and who manifest these conditions before their 21st birthday.
DHS
Department of Human Services
DME
Durable medical equipment
DOC
Difficulty of Care
DPPD
Demonstration Project for People with Disabilities
DPW
Department of Public Welfare - Name of department prior to DHS
ED
Elderly/Disabled
EGA
Emergency General Assistance
EIS
Executive Information System - DHS data warehouse
EIS
Eligibility Information System - (HCFA term for the system used to determine Medicaid eligibility)
E-MA
Emergency Medical Assistance
E-GAMC
Emergency General Assistance Medical Care
EW
Elderly Waiver Program - DHS operates the EW program under a federal waiver to MN’s Medicaid State Plan. The program funds home and
community based services for people 65 and older who require the level of medical care provided in a nursing home but choose to reside in the
community.
FBD
Federal Benefit Disregard
FBR
Federal benefit rate which equals the SSI payment rate.
FFP
Federal Financial Participation - Federal monies, matched by state and local monies, which are used to provide for maintenance service needs of
eligible individuals. For example, federal monies available through Title XX of the Social Service Act to be used in payment for social services.
FFS
Fee For Service
FFY
Federal Fiscal Year - October 1 through September 30. Federal funding is appropriated based on these dates.
GA
General Assistance - State program which provides financial assistance to eligible people who are unable to provide for themselves and dependents.
Individuals must meet established criteria of eligibility.
GA-EA
General Assistance-Emergency Assistance (also known as EGA) - Monies provided to eligible persons in crisis situations which receiving EGA will
resolve, provided that the individual is unable to resolve the crisis situation on their own without EGA and that the situation will result in severe
hardship for the individual if not resolved. Must be a bonafide emergency.
GAMC
General Assistance Medical Care - State-funded health care coverage program for individuals who are either General Assistance recipients or who do
not meet the categorical requirements of medical assistance whose financial situation prevents them from affording necessary health care. Typically
these are adults under age 65 who are not disabled and are not caring for children.
GRH
Group Residential Housing - State funded income supplement program that pays for room and board costs for low income persons who have been
placed in a licensed or registered setting with which a county human service agency has negotiated a monthly rate.
HCAPP
Health care programs application for MA, GAMC, and MinnesotaCare.
HCBW
Home and Community Based Medicaid Waivers - Waivers to regular medical assistance program which are authorized by state law and approved by
federal Health Care Financing Administration (HCFA) which allows reimbursement of services not usually covered by Medical Assistance(MA), but will
help an individual get the services they need in the community and keep them out of an institution. Includes day program, habilitation services,
supported employment program, respite care, SILS, and adaptive equipment. This program can serve a limited number of individuals.
HCCS
Health and Continuing Care Strategies
HCFA
Health Care Financing Administration - The federal umbrella agency for the Medicaid and Medicare programs, an agency of the U.S. Department of
Health and Human Services.
HHS
U.S. Department of Health and Human Services
HIIF
Health Insurance Information Form (Benefit Recovery)
HMO
Health Maintenance Organization - An organization which provides an agreed upon set of basic and supplemental health maintenance and treatment
services to an enrolled group of persons within a particular geographic area. The HMO is reimbursed for those services through a predetermined,
fixed periodic prepayment made by or on behalf of each person or family unit enrolled in the HMO without regard to the amounts of actual services
provided.
IADL
Instrumental Activities of Daily Living (meal preparation, managing money, etc.)
ICF/MR
Intermediate Care Facility for the Mentally Retarded - Facility certified by State Department of Health to provide health or rehabilitative services for
mentally retarded individuals or persons with related conditions who require active treatment.
LTC
Long Term Care - Medical and social services supports needed by individuals who, through age or infirmity, need assistance to remain independent.
MA
Medical Assistance (also known as Medicaid or Title XIX of the Social Security Act)
MA-ED
Medical Assistance-Elderly Disabled
MACMHP
Minnesota Association of Community Mental Health Programs
MAHA
Minnesota Association of Homes for the Aged
MAMHRF
Minnesota Association of Mental Health Residential Facilities
MAXIS
A master computer system which determines public assistance to Minnesota Family Investment Program, Medical Assistance, General Assistance,
Food Stamps, Minnesota Supplemental Aid, eligibility, and issues payments for cash and food assistance programs. Originating from the Department
of Human Services, this is a statewide system. Not an acronym, but derived from Minnesota ACCESS (ACCESS is the SD system from which MAXIS
evolved).
MBA
Minnesota Board of Aging - Established by state statute, composed of 25 Governor appointed members to administer and establish policy relating to
the Older Americans Act.
MC
Managed Care
M+C
Medicare Plus Choice
MCCA
Medicare Catastrophic Coverage Act of 1988 [Federal Public Law 100-360.]
MCAMHA
Minnesota Comprehensive Adult Mental Health Act [Minnesota Statute 245.461 - 245.486.]
MCHA
Minnesota Comprehensive Health Association - A state operated insurance program for people who otherwise are unable to obtain insurance.
MACSSA
Minnesota Association of County Social Service Administrators (formerly referred to as County Directors Association)
MCO
Managed Care Organization
MDH
Minnesota Department of Health
MFIP
Minnesota Family Investment Program – Minnesota’s version of the federal TANF welfare reform program.
MHHA
Minnesota Health & Housing Alliance (formerly MAHA) - A trade association of primarily non-profit nursing homes and elderly housing providers.
MMIS
Medicaid Management Information System - Mechanized claims processing and information retrieval system used by the medical assistance
program.
MNCARE
MinnesotaCare is a subsidized health care program for people who live in Minnesota and do not have access to health insurance.
MNSURE
A central health insurance marketplace for Minnesotans to find and compare health plans.
MR/RC
Mental Retardation or a Related Condition [See DD.]
MSA
Minnesota Supplemental Aid - State program which provides financial assistance to elderly, disabled, and blind recipients or Supplemental Security
Income (SSI).
MSHO
Minnesota Senior Health Options - A DHS program which combines Medicare and Medicaid financing and acute and long term care service delivery
systems for persons over age 65 who are dually eligible for both Medicare and Medicaid. Formerly known as the Long Term Care Options Project.
NF
Nursing Facility - An institution, certified by the State Department of Health to provide skilled nursing care.
NIH
National Institutes of Health
NIMH
National Institute of Mental Health
OASDI
Old Age, Survivors and Disability Insurance (Social Security or RSDI.)
OBRA
Omnibus Budget Reconciliation Act of 1981 [Federal Laws: OBRA 1987 (Public Law 100-203), OBRA 1989 (Public Law 101-239), and OBRA 1990 (Public
Law 101-5080) and OBRA 1993 (Public Law 103-66).]
PAS
Preadmission Screening - Program which screens an individual before entering a nursing facility - screening outcome recommends nursing facility
care or home care if applicable.
PASARR
Preadmission Screening/Annual Resident Review
PBC
Performance Based Contracting
PCA
Personal Care Assistant/Attendant
PDN
Private Duty Nursing
PGAMC
Prepaid General Assistance Medical Care
PMAP
Prepaid Medical Assistance Program
PPS
Prospective Payment System - Payment system in which the payments are not retroactively settled but are paid under a fixed fee schedule.
QA
Quality Assurance
QMB
Qualified Medicare Beneficiary - An individual who is entitled to Medicare Part A, whose income is below 100% of the federal poverty guideline, and
whose assets are below two times the SSI asset limit. This is a medical assistance (MA) category of eligibility which entitles the QMB to MA coverage
of Medicare cost-sharing.
RSDI
Retirement, Survivors, Disability Insurance - Social Security or OASDI.
RTC
Regional Treatment Center - A state operated institutional facility providing 2-hour a day care and treatment for persons diagnosed as mentally
retarded, mentally ill, or chemically dependent. Formerly known as state hospitals.
SAIL
Senior's Agency for Independent Living - SAIL is a 20-year state initiative, began in 1992, to create and support community infrastructures necessary
for county social service and health organizations, AAAs and nonprofit and voluntary social services organizations. SAIL is intended to reduce
fragmentation and duplication, increase efficiency, increase the capacity of regions to meet local housing and service needs and maximize federal and
local resources.
SA-PSNF
State-wide Average Payment Rate for Nursing Facilities - Used in computing a MA penalty period for uncompensated transfers of assets.
SLMB
Specified Low-Income Medicare Beneficiary - SLBMs are Medicare beneficiaries with resources like qualified Medicare beneficiaries, yet with incomes
that are higher but still less than 120% of the federal poverty level. For SLMBs, the Medicaid program only pays the Supplementary Medical
Insurance (SMI) premiums.
SMHAC
State Mental Health Advisory Council - Established by state statute [M.S. 245.697]; composed of 30 members appointed by the Governor to advise
the Governor, the Legislature, and the Department of Human Services on policies, programs and services to persons with mental illness.
SNF
Skilled Nursing Facility - Facility certified by the State Department of Health to provide on a daily, inpatient basis health-related services as defined by
Medicare.
SOCS
State Operated Community Services - Community ICF's/MR facilities with fewer than 6 beds that are operated by the Department of Human Services.
SOS
State Operated Services
SOSS
State Operated Services Support
SSA
Social Security Administration
SSI
Supplemental Security Income - Federal program which provides a monthly grant to qualified aged, blind, and disabled individuals under Title XVI of
the Social Security Act to help pay their living expenses.
TITLE I
OAA (Old Age Assistance)
TITLE III
Older Americans Act - Funds for community services for older people: congregate dining, home delivered meals, etc.
TITLE XVI
SSI (Supplemental Security Income) - the federal cash program for aged, blind and disabled persons.
TITLE XVIII
Medicare
TITLE XIX
Medicaid
TITLE XX
Federal Social Services Program

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