Public Notices - The Morrison County Record

Public NoticesMORRISON COUNTYFINANCIAL STATEMENTS ANDSUPPLEMENTARY INFORMATIONYEAR ENDED DECEMBER 31, 2009REPORT GUIDE INDEX1. Morrison County Organization2. Morrison County Management Discussion and Analysis3. Financial Statements and Supplementary Information December 31, 20094. Minnesota State Law Chapter 156 - Three Highest Paid County Employees as of July 1, 20095. Paid Invoice by Fund/VendorORGANIZATION SCHEDULE 2009Office Name Term of OfficeFromToCOMMISSIONERS1st District Thomas R. Wenzel January 2009 January 20122nd District Jeff Schilling January 2009 January 20123rd District Richard Collins January 2009 January 20124th District Donald Meyer* January 2007 January 20115th District Duane Johnson January 2007 January 2011OFFICERS ELECTEDAttorney Brian Middendorf January 2007 January 2011Auditor Russ Nygren January 2007 January 2011Recorder Elda Mae Johnston January 2007 January 2011Sheriff Michel Wetzel January 2007 January 2011Treasurer Elda Mae Johnston* January 2007 January 2011APPOINTEDAssessor Glen Erickson December 2005 December 2009Corrections Larry Falk IndefiniteCounty Administrator Deb Gruber IndefiniteCourt Administrator Rhonda Dot IndefiniteExtension Jim Carlson IndefiniteInformation Systems Mike Disher IndefinitePlanning and Zoning Director Jane Starz IndefinitePublic Health Director Bonnie Paulsen IndefinitePublic Works Director Steven Backowski May 2009 May 2013Social Services Director Steve Reger IndefiniteVeterans Service Officer Paul Froncak July 2009 July 2013* Chair** Appointed in July 2008.Management’s Discussion and AnalysisYear Ended December 31, 2009 (Unaudited)This section of Morrison County’s annual financial report presents our discussion and analysis of the County’sfinancial performance during the fiscal year that ended on December 31, 2007. The Management’s Discussion andAnalysis (MD&A) is required supplementary information specified in the Governmental Accounting Standard Board’s(GASB) Statement No. 34—Basic Financial Statements—and Management’s Discussion and Analysis—for State andLocal Governments issued in June 1999. Certain comparative information between the current year, 2008 and the prioryear, 2007 is required to be presented in the MD&A.FINANCIAL HIGHLIGHTSKey financial highlights for the 2009 fiscal year include the following:• County-wide net assets increased 9.8 percent over the prior year.• Overall fund-level revenues totaled $38,673,419 and were $518,705 less than expenditures.• The General Fund’s fund balance increased $269,731 from the prior year.OVERVIEW OF THE FINANCIAL STATEMENTSThe financial section of the annual report consists of four parts - Independent Auditors’ Report, requiredsupplementary information which includes the MD & A (this section), and certain budgetary comparison schedules, thebasic financial statements; and supplemental information. The basic financial statements include two kinds of statementsthat present different views of the County:• The first two statements are county-wide financial statements which provide both short-term and longterminformation about the County’s overall financial status.• The remaining statements are fund financial statements which focus on individual parts of the county,reporting the county’s operations in more detail than the county-wide statements.• The governmental funds statements tell how basic services such as general government, human services,and highways and streets were financed in the short-term as well as what remains for future spending.• Fiduciary funds statements provide information about the financial relationships in which the County actssolely as a trustee or agent for the benefit of others to whom the resources belong.The financial statements also include notes that explain some of the information in the statements andprovide more detailed data.Figure A-1 shows how the various parts of this annual report are arranged and related to one another.County-Wide StatementsThe county-wide statements report information about the County as a whole using accounting methodssimilar to those used by private-sector companies. The statement of net assets includes all of the County’s assets andliabilities. All of the current year’s revenues and expenses are accounted for in the statement of activities regardless ofwhen cash is received or paid.The two county-wide statements report the County’s net assets and how they have changed. Net assets- the difference between the County’s assets and liabilities - are one way to measure the County’s financial health orposition.• Over time, increases or decreases in the County’s net assets are an indicator of whether its financial positionis improving or deteriorating, respectively.• To assess the overall health of the County you need to consider additional non-financial factors such aschanges in the County’s property tax base and the condition of County buildings and other facilities.In the County-wide financial statements the County’s activities are shown in one category:• Governmental activities - The County’s basic services are included here. Property taxes and state aidsfinance most of these activities.Fund Financial StatementsThe fund financial statements provide more detailed information about the County’s funds - focusing on itsmost significant or “major” funds - not the County as a whole. Funds are accounting devices the County uses to keeptrack of specific sources of funding and spending on particular programs:• Some funds are required by State law and by bond covenants.• The County establishes other funds to control and manage money for particular purposes (e.g., repaying itslong-term debts) or to show that it is properly using certain revenues (e.g., federal grants).The County has two kinds of funds:• Governmental funds - The County’s basic services are included in governmental funds, which generally focuson (1) how cash and other financial assets that can readily be converted to cash flow in and out, and (2) the balancesleft at year-end that are available for spending. Consequently, the governmental funds statements provide a detailedshort-term view that helps to determine whether there are more or fewer financial resources that can be spent in the nearfuture to finance the County’s programs. Because this information does not encompass the additional long-term focusof the County-wide statements, we provide additional information at the bottom of the governmental funds statementsthat explain the relationship (or differences) between them.• Fiduciary funds - The County is the fiscal agent, or fiduciary, for assets that belong to others. The County isresponsible for ensuring that the assets reported in these funds are used only for their intended purposes and by thoseto whom the assets belong. All of the County’s fiduciary activities are reported in a separate statement of fiduciary netassets. We exclude these activities from the county-wide financial statements because the County cannot use theseassets to finance its operations.FINANCIAL ANALYSIS OF THE COUNTY AS A WHOLENet AssetsThe County’s net assets were $107,450,534 on December 31, 2009 (See Table A-1).Changes in Net AssetsThe total county-wide revenues on a full accrual basis were $37,717,157 for the year ended December 31,2009. Property taxes and intergovernmental revenues accounted for 83.2% of total revenue for the year. (See TableA-2.)Figure A-2 summarizes the major features of the County’s financial statements, including the portion of the County’s activitiesthey cover and the types of information they contain. The remainder of this overview section of MD & A highlightsthe structure and contents of each of the statements.Total revenues surpassed expenses, increasing net assets $6,809,681 over last year.The County-wide cost of all governmental activities this year was $30,907,476.• Some of the cost was paid by the users of the County’s programs ($5,414,047).• The federal and state governments subsidized certain programs with grants and contributions($13,884,030).• The remaining County costs ($11,609,399), however, were paid for by County taxpayers and the taxpayersof our state. This portion of governmental activities was paid for with $14,161,790 in property taxes, $3,319,468 of stateaid, and $471,505 with investment earnings and other general revenues.

FACTORS BEARING ON THE COUNTY’S FUTUREThe County is dependent on the State of Minnesota for a significant portion of its revenue. Recent experiencedemonstrates that the legislature may decrease revenues again. It is anticipated that we will be un-allocated$737,389 in Program Aid in 2010 and another $500,000-$700,000 in 2011. This does not take into considerationother programs that are seeing cuts in State Aid. The economic downturn has had a negative effect on county revenuessuch as interest income, Planning and Zoning charges for services. The inability to rent out jail beds to othercounties who are building jails and not needing space is also having an impact on future revenues. It should alsobe noted that unfunded mandates continue to have an impact on County costs. As the State of Minnesota pushesmore costs down to the County, the property tax continues to be used to fund these programs that have not beenfunded with property tax dollars before.CONTACTING THE COUNTY’S FINANCIAL MANAGEMENTThis financial report is designed to provide our citizens, taxpayers, customers, investors and creditorswith a general overview of the county’s finances and to demonstrate the County’s accountability for the money itreceives. If you have questions about this report or need additional financial information, contact Steve Messerschmidt,Finance Director, at (320) 632-0131 or Russ Nygren, County Auditor, at (320) 632-0130.COMPONENT UNITThe Morrison County Rural Development Finance Authority (RDFA) is a component unit of MorrisonCounty and is reported in a separate column in the government-wide financial statements to emphasize that theRDFA is legally separate from Morrison County. Complete financial statements of the Morrison County Rural DevelopmentFinance Authority can be obtained at 213 First Avenue S.E., Little Falls, MN 56345-3196.DISCRETE COMPONENT UNITThe Housing and Redevelopment Authority (HRA) of Morrison County is a component unit of MorrisonCounty and is reported is a separate column in the County’s government-wide financial statements to emphasizethat the HRA is legally separate from Morrison County. The HRA operates as a local government unit for the purposeof providing housing and redevelopment services to Morrison County. The governing board consists of fivemember board appointed by the County Commissioners. The financial statements included are as of and for theyear ended December 31, 2009. The complete financial statements of the HRA of Morrison County can be obtainedby writing to the Housing and Redevelopment Authority of Morrison County, 304 2nd Street SE, Little Falls, Minnesota56345.BLENDED COMPONENT UNITBlended component units are entities which are legally separate from the County, but are so intertwinedthat they are, in substance, the same as the County. They are reported as part of the primary government. The MorrisonCounty Regional Rail Authority is governed by a five-member board consisting of the Morrison County Commissioners,and has the power to levy taxes, issue bonds, and enter into contracts. The authority was established forthe preservation and improvement of local rail service. Although it is legally separate from the County, the activityof the Regional Rail Authority is included in the Morrison County reporting entity as the Regional Rail AuthoritySpecial Revenue Fund because Morrison County Commissioners comprise the Authority’s governing body. Separatefinancial statements are not available for the Morrison County Regional Rail Authority.FINANCIAL ANALYSIS OF THE COUNTY AT THE FUND LEVELThe financial performance of the County as a whole is reflected in its governmental funds as well. As theCounty completed the year, its governmental funds reported a combined fund balance of $24,193,783.Revenues for the County’s governmental funds were $38,673,419, while total expenditures were $38,154,714.During 2009, the County issued no new debt, but had a cross over refunding.GENERAL FUNDThe General Fund includes the primary operations of the County in providing services to citizens and somecapital outlay projects.The following schedule presents a summary of General Fund Revenues.Total General Fund revenue decreased by $143,104, or (1.0) percent, from the previous year. The mix of property taxrevenue and state aid can change significantly from year to year without any net change in revenue. During 2009 thecounty was un-alloted $206,336 from the State in County Program Aid. Charges for services decreased in 2009 due toless demand for jail beds and the downturn in the economy. Interest on investments was also down due to lower interestrates.The following schedule presents a summary of General Fund Expenditures.The notes to the financial statements are an integral part of this statement.The notes to the financial statements are an integral part of this statement.General Fund Budgetary Highlights:• Over the course of the year, the County did not revise the annual operating budget. The county reducedtheir budget by $634,728 in anticipation of State aid reduction. Even though the state aid reduction was only $209,000we knew that more cuts were coming in 2010.• Actual revenues were $90,563 more than expected; mostly due to increased grant money that was receivedin 2009.• The actual expenditures were $525,480 less than budget. This is due to budget reductions made in anticipationof further State Aid reductions in 2010 and beyond.DEBT SERVICEAn annual levy is made to fund the bond payments for all previous bond issues.CAPITAL ASSETSBy the end of 2009, the County had invested over $145,000,000 in a broad range of capital assets, includingbuildings, computers, equipment and infrastructure. (See Table A-6). (More detailed information about capital assets canbe found in Note 3.A.2 to the financial statements.)Total depreciation expense for the year was $3,459,233.LONG-TERM LIABILITIESAt year-end, the County had $13,881,818 in long-term liabilities outstanding. The County’s total debtincreased $1,804,723 due to a crossover refunding debt issue.The notes to the financial statements are an integral part of this statement.

The notes to the financial statements are an integral part of this statement.The notes to the financial statements are an integral part of this statement.The notes to the financial statements are an integral part of this statement.The notes to the financial statements are an integral part of this statement.The notes to the financial statements are an integral part of this statement.

The notes to the financial statements are an integral part of this statement.The notes to the financial statements are an integral part of this statement.The notes to the financial statements are an integral part of this statement.NOTES TO THE FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED DECEMBER 31, 20091. Summary of Significant Accounting PoliciesThe County’s financial statements are prepared in accordance with generally accepted accounting principles (GAAP) asof and for the year ended December 31, 2009. The Governmental Accounting Standards Board (GASB) is responsible for establishingGAAP for state and local governments through its pronouncements (statements and interpretations). Governmentsare also required to follow the pronouncements of the Financial Accounting Standards Board issued through November 30,1989, (when applicable) that do not conflict with or contradict GASB pronouncements. The more significant accounting policiesestablished in GAAP and used by the County are discussed below.A. Financial Reporting EntityMorrison County was established February 23, 1855, and is an organized county having the powers, duties, and privilegesgranted counties by Minn. Stat. ch. 373. As required by accounting principles generally accepted in the United States ofAmerica, these financial statements present Morrison County (the primary government) and its component unit for which theCounty is financially accountable. The County is governed by a five-member Board of Commissioners elected from districtswithin the County. The Board is organized with a chair and vice chair elected at the annual meeting in January of each year.The County Administrator, who is appointed by the County Board, serves as its clerk.Blended Component UnitBlended component units are entities which are legally separate from the County, but are so intertwined that they are, insubstance, the same as the County. They are reported as part of the primary government.The Morrison County Regional Rail Authority is governed by a five-member board consisting of the Morrison CountyCommissioners, and has the power to levy taxes, issue bonds, and enter into contracts. The authority was established for thepreservation and improvement of local rail service. Although it is legally separate from the County, the activity of the RegionalRail Authority is included in the Morrison County reporting entity as the Regional Rail Authority Special Revenue Fund becauseMorrison County Commissioners comprise the Authority’s governing body. Separate financial statements are not available forthe Morrison County Regional Rail Authority.Discretely Presented Component UnitThe Morrison County Rural Development Finance Authority (RDFA) is a component unit of Morrison County and is reportedin a separate column in the government-wide financial statements to emphasize that the RDFA is legally separate fromMorrison County. The RDFA was established to promote economic development in rural areas in Morrison County. The RDFA’sBoard of Commissioners consists of seven members: two are Morrison County Commissioners, two are City of Little FallsCouncil members, two are appointed by the County Board of Commissioners, and one is appointed by the Little Falls CityCouncil. The RDFA is reported as a component unit of the County because the County can significantly influence the operationsof the RDFA.Complete financial statements of the Morrison County Rural Development Finance Authority can be obtained at 213 FirstAvenue S.E., Little Falls, Minnesota 56345-3196.The Housing and Redevelopment Authority (HRA) of Morrison County is a component unit of Morrison County and isreported in a separate column in the County’s government-wide financial statements to emphasize that the HRS is legallyseparate from Morrison County. The HRA operates as a local government unit for the purpose of providing housing andredevelopment services to Morrison County. The governing boards consists of five member board appointed by the CountyCommissioners. The financial statements included are as of and for the year ended December 31, 2009.The complete financial statements of the HRA of Morrison County can be obtained by writing to the Housing and RedevelopmentAuthority of Morrison County, 304 2nd Street SE, Little Falls, Minnesota 56345.B. Basic Financial Statements1. Government-Wide StatementsThe government-wide financial statements (the statement of net assets and the statement of activities) display informationabout the primary government and its component unit. These statements include the financial activities of the overall Countygovernment, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities.Governmental activities, which normally are supported by taxes and intergovernmental revenue, are reported in a singlecolumn.In the government-wide statement of net assets, the governmental activities column: (a) is presented on a consolidatedbasis, and (b) is reported on a full accrual, economic resource basis, which recognizes all long-term assets and receivables aswell as long-term debt and obligations. The County’s net assets are reported in three parts: (1) invested in capital assets, netof related debt; (2) restricted net assets; and 3) unrestricted net assets. The County first utilizes restricted resources to financequalifying activities.The statement of activities demonstrates the degree to which the direct expenses of each function of the County’s governmentalactivities are offset by program revenues. Direct expenses are those clearly identifiable with a specific function oractivity. Program revenues include: (1) fees, fines, and charges paid by the recipients of goods, services, or privileges providedby a given function or activity; and (2) grants and contributions restricted to meeting the operational or capital requirementsof a particular function or activity. Revenues not classified as program revenues, including all taxes, are presented as generalrevenues.2. Fund Financial StatementsThe fund financial statements provide information about the County’s funds, including its fiduciary fund. Separate statementsfor each fund category - governmental and fiduciary - are presented. The emphasis of government fund financial statementsis on major individual governmental funds, with each displayed as separate columns in the fund financial statements.The County reports the following major governmental funds:The General Fund is the County’s primary operating fund. It accounts for all financial resources of the general government,except those required to be accounted for in another fund.The Road and Bridge Special Revenue Fund is used to account for revenues and expenditures of the County HighwayDepartment, which is responsible for the construction and maintenance of roads, bridges, and other projects affecting Countyroadways.The Social Services Special Revenue Fund is used to account for economic assistance and community social servicesprograms.The Solid Waste Special Revenue Fund is used to account for all funds to be used for solid waste. Financing comesprimarily from fees.The Debt Service Fund is used to account for the accumulation of resources for, and the payments of, principal, interest,and related costs of the County’s long-term bonds.Additionally, the County reports the following funds:Agency funds are custodial in nature and do not present results of operations or have a measurement focus. These fundsaccount for assets that the County holds for others in an agent capacity. Since, by definition, these assets are being held forthe benefit of a third party and cannot be used for activities or obligations of the County, these funds are not incorporated intothe government-wide statements.C. Measurement Focus and Basis of AccountingThe government-wide and fiduciary fund financial statements are reported using the economic resources measurementfocus and the accrual basis of accounting. Revenues are recorded when earned, and expenses are recorded when a liability isincurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which theyare levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the providerhave been met.Governmental fund financial statements are reported using the current financial resources management focus and themodified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. MorrisonCounty considers all revenues as available if collected within 60 days after the end of the current period. Property and othertaxes, licenses, and interest are all considered susceptible to accrual. Expenditures are recorded when the related fund liabilityis incurred, except for principal and interest on long-term debt, compensated absences, and claims and judgments, whichare recognized as expenditures to the extent that they have matured. Proceeds from long-term debt and acquisitions undercapital leases are reported as other financing sources.When both restricted and unrestricted resources are available for use, it is the County’s policy to use restricted resourcesfirst and then unrestricted resources as needed.D. Assets, Liabilities and Net Assets or Equity1. Deposits and InvestmentsThe cash balances of substantially all funds are pooled and invested by the County Treasurer for the purpose of increasingearnings through investment activities. Pooled and fund investments are reported at their fair value at December 31, 2009,based on market prices. Pursuant to Minn. Stat. § 385.07, investment earnings on cash and pooled investments of governmentaland fiduciary funds are credited to the General Fund. Other funds received investment earnings based on other statestatutes, grant agreements, contracts, and bond covenants. Pooled investment earnings for 2009 were $370,643.Morrison County invests in an external investment pool, the Minnesota Association of Governments Investing for Counties(MAGIC) Fund, which is created under a joint powers agreement pursuant to Minn. Stat. § 471.59. The MAGIC Fund isnot registered with the Securities and Exchange Commission (SEC), but does operate in a manner consistent with Rule 2a-7prescribed by the SEC pursuant to the Investment Company Act of 1940 (17 C.F.W. § 270.2a-7). Therefore, the fair value ofthe County’s position in the pool is the same as the value of the pool shares.2. Receivables and PayablesActivity between funds representative of lending/borrowing arrangements outstanding at the end of the fiscal year isreferred to as either “due to/from other funds” (the current portion of interfund loans) or “advances to/from other funds” (thenoncurrent portion of interfund loans). All other outstanding balances between funds are reported as “due to/from otherfunds.”Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account inapplicable governmental funds to indicate they are not available for appropriation and are not expendable available financialresources.Property taxes are levied as of January 1 on property values assessed as of the same date. The tax levy notice is mailedin March with the first half payment due May 15 and the second half payment due October 15. Unpaid taxes at December 31become liens on the respective property and are classified in the financial statements as delinquent taxes receivable.Taxes receivable consist of uncollected taxes payable in the years 2004 through 2009. Taxes receivable are offset bydeferred revenue for the amount not collectible within 60 days of December 31 to indicate they are not available to pay currentexpenditures. No provision has been made for an estimated uncollectible amount.Special assessments receivable consist of delinquent special assessments payable in the years 2004 through 2009and deferred special assessments payable in 2010 and after. No provision has been made for an estimated uncollectibleamount.Noncurrent portions of loans receivable are equally offset by a reservation of fund balance to indicate that they should notbe considered available spendable resources since they do not represent net current assets.3. InventoriesAll inventories are valued at cost using the first-in/first-out (FIFO) method. The inventories in governmental funds arerecorded as expenditures when purchased rather than when consumed. Reported inventories are equally offset by reservedfund balance to indicate that they do not constitute available spendable resources.4. Capital AssetsCapital assets, which include property, plant, equipment, and infrastructure assets (for example, roads, bridges, sidewalks,and similar items), are reported in the government-wide financial statements. The County defines capital assets asassets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. Such assets arerecorded at historical cost or estimated historical cost if purchased or constructed.Donated capital assets are recorded at estimated fair market value at the date of donation.The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ livesare not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.Property, plant, and equipment of the County are depreciated using the straight-line method over the following estimateduseful lives:AssetsYearsBuildings 25-50Building Improvements 40Public domain infrastructure 50-75Furniture, equipment, and vehicles 5-255. Compensated AbsencesThe liability for compensated absences reported in the financial statements consists of unpaid, accumulated annual andsick leave balances. The liability has been calculated using the vesting method, in which leave amounts for both employeeswho currently are eligible to receive termination payments and other employees who are expected to become eligible in thefuture to receive such payments upon termination are included. Compensated absences are accrued when incurred in thegovernment-wide financial statements. A liability for these amounts is reported in the governmental funds only if they havematured, for example, as a result of employee resignations and retirements.6. Deferred RevenueAll County funds and the government-wide financial statements defer revenue for resources that have been received,

ut not yet earned. Governmental funds also report deferred revenue in connection with receivables for revenues notconsidered to be available to liquidate liabilities of the current period.7. Long-Term ObligationsIn the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilitiesin the governmental activities statement of net assets. Bond premiums and discounts, as well as issuance costs, aredeferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of theapplicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over theterm of the related debt.In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bondissuance costs, during the current period. The face amount of the debt issued is reported as an other financing source.Premiums received on debt issuances are reported as other financing sources, while discounts on debt issuances arereported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, arereported as debt service expenditures.8. Fund EquityIn the fund financial statements, governmental funds report reservations of fund balance for amounts not availablefor appropriation or legally restricted by outside parties for use for a specific purpose. Designations of fund balancerepresent tentative management plans subject to change.9. Use of EstimatesThe preparation of financial statements in conformity with accounting principles generally accepted in the UnitedStates of America requires management to make estimates and assumptions that affect the reported amounts of assetsand liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reportedamounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.3. Detailed Notes on All FundsA. Assets1. Deposits and InvestmentsReconciliation of Morrison County’s total cash and investments to the basic financial statements follows:Government-wide statement of net assetsGovernmental activitiesCash and pooled investments $20,523,106Petty cash and change funds 11,025Departmental cash 3,856Cash with fiscal agent 3,197,023Discretely presented component unitsCash and pooled investments 194,983Restricted cash 46,358Statement of fiduciary net assetsCash and pooled investments 1,395,372Departmental Cash 19Total Cash and Investments $25,371,742a. DepositsMinn. Stat. §§ 118A.02 and 118A.04 authorize the County to designate a depository for public funds and to invest incertificates of deposit. Minn. Stat. § 118A.03 requires that all County deposits be protected by insurance, surety bond,or collateral. The market value of collateral pledged shall be at least ten percent more than the amount on deposit plusaccrued interest at the close of the financial institution’s banking day, not covered by insurance or bonds.Authorized collateral includes treasury bills, notes and bonds; issues of U.S. government agencies; general obligationsrated “A” or better, revenue obligations rated “AA” or better; irrevocable standby letters of credit issued by theFederal Home Loan Bank; and certificates of deposit. Minnesota statutes require that securities pledged as collateralbe held in safekeeping in a restricted account at the Federal Reserve Bank or in an account at a trust department of acommercial bank or other financial institution that is not owned or controlled by the financial institution furnishing thecollateral.Custodial Credit RiskCustodial credit risk is the risk that in the event of a financial institution failure, the County’s deposits may not bereturned to it. The County does not have a deposit policy for custodial credit risk. As of December 31, 2009, the County’sdeposits were not exposed to custodial credit risk.b. InvestmentsMinn. Stat. §§ 118A.04 and 118A.05 generally authorize the following types of investments as available to the County:(1) securities which are direct obligations or are guaranteed or insured issues of the United States, its agencies, itsinstrumentalities, or organizations created by an act of Congress, except mortgage-backed securities defined as “highrisk” by Minn. Stat. § 118A.04, sudb. 6;(2) mutual funds through shares of registered investment companies provided the mutual fund receives certain ratingsdepending on its investments;(3) general obligations of the State of Minnesota and its municipalities, and in certain state agency and local obligationsof Minnesota and other states provided such obligations have certain specified bond ratings by a national bondrating service;(4) bankers’ acceptances of United States banks;(5) commercial paper issued by United States corporations or their Canadian subsidiaries that is rated in the highestquality category by two nationally recognized rating agencies and matures in 270 days or less; and(6) with certain restrictions, in repurchase agreements, securities lending agreements, joint powers investment trusts,and guaranteed investment contracts.Custodial Credit RiskThe custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction,a government will not be able to recover the value of investment or collateral securities in the possession of an outsideparty. At December 31, 2009, none of the County’s investments were subject to custodial credit risk.Concentration of Credit RiskThe concentration of credit risk is the risk of loss that may be caused by the County’s investment in a single issuer.The County does not have a policy on concentration of credit risk.Interest Rate RiskInterest rate risk is the risk that changes in the market interest rates will adversely affect the fair value of an investment.The County minimizes its exposure to interest rate risk by investing in both short-term and long-term investmentsand by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenlyover time as necessary to provide the cash flow and liquidity needed for operations.Credit RiskGenerally, credit risk is the risk that an issurer of an investment will not fulfill its obligation to the holder of the investment.This is measured by the assignment of a rating by a nationally recognized statistical rating organization. It is theCounty’s policy to invest only in securities that meet the ratings requirements set by state statute. At December 31, 2009,the County had no investments requiring a credit rating.The County does not have additional investment risk policies beyond complying with the requirements of Minnesotastatutes.The following table presents the County’s deposit and investment balances at December 31, 2009, and informationrelating to potential investment risk:3. Vacation and Sick LeaveCounty employees are granted paid time off, in varying amounts, depending on union/non-union status and lengthof service.The County pays unused accumulated paid time off to employees upon termination based on two different severanceplans. Unvested paid time off valued at $741,183 at December 31, 2009, is available to employees in the event ofan absence but is not paid to them at termination.4. Retired Employee Health Insurance BenefitsPursuant to Minn. Stat. § 471.61, subd. 2a, the County pays $175 per month towards the health insurance for retiredunion and non-union employees. Retired Sheriff deputies that are union members receive $170 per month towards healthinsurance, and non-union deputies receive $175 per month. Insurance for retired persons is applied from the date ofretirement until age 65. The rates are based on the County’s group health policy rates.The County recognizes the cost of providing health insurance for postemployment benefits on a pay-as-you-go

asis. The County contribution for this benefit, paid by the General Fund for the year ended December 31, 2009, was$16,450 for the eligible employees.5. Long-Term Debt - BondsBond payments are typically made from the debt service funds. Information on individual bonds payable were asfollows:8. Landfill Closure and Postclosure Care CostsState and federal laws and regulations require the County to place the final cover on its landfill site when it stopsaccepting waste and to perform certain maintenance and monitoring functions at the site for 30 years after closure.Although closure and postclosure care costs will be paid only near or after the date the landfill stops accepting waste,the County reports a portion of these closure and postclosure care costs as an operating expense in each period basedon landfill capacity used as of each balance sheet date. The $3,645,814 landfill closure and postclosure care liability atDecember 31, 2009, represents the cumulative amount reported to date based on the use of 76.06 percent of the estimatedcapacity of the landfill. The County will recognize the remaining estimated cost of closure and postclosure careof $872,808 as the remaining estimated capacity is filled. These amounts are based on what it would cost to perform allclosure and postclosure care in 2009. Actual costs may be higher due to inflation, changes in technology, or changes inregulations.The County is required by state and federal laws and regulations to make annual contributions to a trust to financeclosure and postclosure care. The County is in compliance with these requirements and is currently making monthly paymentsfor financial assurance to the Solid Waste Special Revenue Fund under financial hardship status. Hardship wasgranted based on the current Solid Waste Management Plan, which is based on a five-year planning period. In the springof 1994, Morrison County received approval of its Solid Waste Management Plan, which granted Morrison County tenyears of Certificate of Need for solid waste management. At December 31, 2009, the County has restricted net assetsof $2,948,908 to finance closure and postclosure care. The County expects that future inflation costs will be paid frominterest earnings on these annual contributions. However, if interest earnings are inadequate or additional postclosurecare requirements are determined (due to changes in technology or applicable laws or regulations, for example), thesecosts may need to be covered by charges to future landfill users or from future tax revenues.9. Other Postemployment BenefitsPlan DescriptionMorrison County provides a single-employer defined benefit healthcare plan to eligible retirees and their spouses.The plan offers medical and dental insurance benefits. The County provides benefits for retirees as required by MinnesotaStatute 471.61 subd. 2b.ParticipantsParticipants of the plan consisted by the following at January 1, 2008, the date of the first actuarial valuation:Active employees 254Retired employees 14Total Plant Participants 268Funding PolicyThe contribution requirements of the plan members and the County are established and may be amended by theMorrison County Board of Commissioners. The required contribution is based on projected pay-as-you-go financingrequirements. Retirees and their spouses contribute to the healthcare plan at the same rate as County employees. Thisresults in the retirees receiving an implicit rate subsbidy. For fiscal year 2009 the County contributed $58,964 to the plan;there were approximately 268 participants in the plan.Annual OPEB Cost and NEt OPEB ObligationThe County’s annual other post employment benefit (OPEB) cost (expense) is calculated based on the annual requiredcontribution (ARC) of the employer, an amount actuarially determined in accordance with the parameters of GASBStatement 45. The ARC represents a level of funding that is paid on an ongoing basis, is projected to cover normal costseach year and amortize any unfunded actuarial liabilities (of funding excess) over a period not to exceed thirty years. Thefollowing table shows the components of the County’s annual OPEB cost for 2009, the amount actually contributed tothe plan, and changes in the county’s net OPEGB obligation.ARC $128,601Interest on net OPEB obligation 3,061Adjustment to ARC (2,302)Annual OPEB cost $129,360Contributions during the year (58,964)Increase in net OPEB obligation $70,396Net OPEB obligation - beginning 76,520Net OPEB obligation - ending $146,916The County’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, the net OPEB obligationfor 2009 were as follows:Annual Employer Percentage Net OPEBFiscal Year Ended OPEB Cost Contribution Contributed Obligation12-31-09 $129,360 $58,964 45.60% $70,39612-31-08 $124,264 $47,744 38.43 76,520Fund Status and Funding ProgressAs of January 1, 2009, the most recent actuarial valuation date, the plan was unfunded. The actuarial liability for benefitswas $1,443,325, and the actuarial value of assets was zero, resulting in an unfunded actuarial liability (UAAL), of1,443,325. The covered payroll (annual payroll of active employees covered by the plan) was $15,750,000 and the ratioof the UALL to the covered payroll was 9.20% percent. Actuarial valuations of an ongoing plan involve estimates of thevalue of reported amounts and assumptions about the probability of occurrence of events far into the future. Examplesinclude assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined regardingthe funded status of the plan and the annual required contributions of the employer are subject to continual revisionas actual results are compared with past expectations and new estimated are made about the future. The Scheduleof Funding Progress, presented as required supplementary information following the notes to the financial statements,presents multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing overtime relative to the actuarial accrued liabilities for benefits.Actuarial Methods and AssumptionsProjections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by theemployer and the plan members) and include the types of benefits provided as the time of each valuation and the historicalpattern of sharing of benefit costs between the employer and plan members to that point. The actuarial methods andassumptions used include techniques that are designed to reduce the effects of short-term volatility in actuarial accuredliabilities and the actuarial value of assets, consistent with the long-term perspective of the calculations. In the December31, 2008, actuarial valuation, the projected unit credit cost method was used. The actuarial assumptions include a 4.0percent investment rate of return (net of administrative expenses), and an annual healthcare cost trend rate of 10.00 percentinitially reduced by the decrements to an ultimate rate of 5.00 percent after ten years. The actuarial value of assetswas set to equal to the market value of assets. The UAAL is being amortized over thirty years on a closed basis.4. Pension PlansA. Plan DescriptionAll full-time and certain part-time employees of Morrison County are covered by defined benefit pension plansadministered by the Public Employees Retirement Association of Minnesota (PERA). PERA administers the Public EmployeesRetirement Fund, the Public Employees Police and Fire Fund, and the Local Government Correctional ServiceRetirement Fund (the Public Employees Correctional 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. CoordinatedPlan members are covered by Social Security, and Basic Plan members are not. All new members must participatein the Coordinated Plan. All police officers, firefighters, and peace officers who qualify for membership by statute arecovered by the Public Employees Police and Fire Fund. Members who are employed in a county correctional institutionas a correctional guard or officer, a joint jailer/dispatcher, or as a supervisor of correctional guards or officers or of jointjailer/dispatchers and are directly responsible for the direct security, custody, and control of the county correctionalinstitution and its inmates are covered by the Public Employees Correctional Fund.PERA provides retirement benefits as well as disability benefits to members and benefits to survivors upon death ofeligible members. Benefits are established by state statute and vest after three years of credited service. The definedretirement 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 receivesthe higher of a step-rate benefit accrual formula (Method 1) or a level accrual formula (Method 2). Under Method 1, theannuity accrual rate for a Basic Plan member is 2.2 percent of average salary for each of the first ten years of service and2.7 percent for each year thereafter. For a Coordinated Plan member, the annuity accrual rate is 1.2 percent of averagesalary for each of the first ten years and 1.7 percent for each successive year. Under Method 2, the annuity accrual rateis 2.7 percent of average salary for Basic Plan members and 1.7 percent for Coordinated Plan members for each year ofservice. For Public Employees Police and Fire Fund members, the annuity accrual rate is 3.0 percent of average salaryfor each year of service. For Public Employees Correctional Fund members, the annuity accrual rate is 1.9 percent ofaverage salary for each year of service.For all Public Employees Retirement Fund members hired prior to July 1, 1989, whose annuity is calculated usingMethod 1, and for all Public Employees Police and Fire.Fund and Public Employees Correctional Fund members, a full annuity is available when age plus years of serviceequal 90. Normal retirement age is 55 for Public Employees Police and Fire Fund members and Public Employees CorrectionalFund members, and either 65 or 66 (depending on date hired) for Public Employees Retirement Fund Members.A reduced retirement annuity is also available to eligible members seeking early retirement.The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to activeplan participants. Vested, terminated employees who are entitled to benefits but are not yet receiving them are boundby the provisions in effect at the time they last terminated public service.PERA issues a publicly available financial report that includes financial statements and required supplementaryinformation for the Public Employees Retirement Fund, the Public Employees Police and Fire Fund, and the PublicEmployees Correctional Fund. That report may be obtained on the internet at www.mnpera.org; by writing to PERA at60 Empire Drive, Suite 200, Saint Paul, Minnesota 55103-2088; or by calling 651-296-7460 or 1-800-652-9026.B. Funding PolicyPension benefits are funded from member and employer contributions and income from the investment of fund assets.Rates for employer and employee contributions are set by Minn. Stat. ch. 353. These statutes are established andamended by the State Legislature. The County makes annual contributions to the pension plans equal to the amountrequired by the state statutes. Public Employee Retirement Fund Basic Plan members and Coordinated Plan memberswere required to contribute 9.1 and 6.0 percent, respectively, of their annual covered salary. Public Employees Policeand Fire Fund members were required to contribute 9.4 percent. Public Employees Correctional Fund members arerequired to contribute 5.83 percent of their annual covered salary.The County is required to contribute the following percentages of annual covered payroll 2009:Public Employees Retirement FundBasic Plan members 11.78%Coordinated Plan members 6.75Public Employees Police and Fire Fund 14.10Public Employees Correctional Fund 8.75The County’s contributions for the years ending December 31, 2009, 2008, and 2007, for the Public Employees RetirementFund, the Public Employees Police and Fire Fund, and the Public Employees Correctional Fund were:2009 2008 2007Public Employees Retirement Fund $655,637 $633,118 $605,590Public Employees Police and Fire 158,091 143,345 133,885Public Employees Correctional Fund 103,449 105,411 103,229These contribution amounts are equal to the contractually required contributions for each year as set by state statute.5. Summary of Significant Contingencies and Other ItemsA. Risk ManagementThe County is exposed to various risk of loss related to torts; theft of, damage to, or destruction or assets; errors oromissions; injuries to employees; or natural disasters. To manage these risks, the County has entered into a joint powersagreement with other Minnesota counties to form the Minnesota Counties Intergovernment Trust (MCIT), formerly theMinnesota Counties Insurance Trust. MCIT is a public entity risk pool currently operated as a common risk managementand insurance program for its members. The County is a member of both the MCIT Workers’ Compensation andProperty and Casualty Divisions. For other risk, the County carries commercial insurance. There were no significantreductions in insurance from the prior year. The amount of settlements did not exceed insurance coverage for the pastthree fiscal years.The Workers’ Compensation Division of MCIT is self-sustaining based on the contributions charged, so that totalcontributions plus compounded earnings on these contributions will equal the amount needed to satisfy claims liabilitiesand other expenses. MCIT participates in the Workers’ Compensation Reinsurance Association with coverage at$430,000 per claim in 2009 and $450,000 per claim in 2010. Should the MCIT Workers’ Compensation Division liabilitiesexceed assets, MCIT may assess the County in a method and amount to be determined by MCIT.The Property and Casualty Division of MCIT is self-sustaining, and the County pays an annual premium to covercurrent and future losses. MCIT carries reinsurance for its property lines to protect against catastrophic losses. Shouldthe MCIT Property and Casualty Division liabilities exceed assets, MCIT may assess the County in a method and amountto be determined by MCIT.B. Joint Ventures1. Central Minnesota Community Corrections AgencyThe Central Minnesota Community Corrections Agency was established by Crow Wing and Morrison Counties in1974 under the authority of the Joint Powers Act, pursuant to Minn. Stat. § 471.59, for the purpose of administering,budgeting, staffing, and operating correctional facilities. Effective January 1, 1992, Aitkin County became a member ofthe Agency. Crow Wing County maintains the accounting records of the Agency.The governing board is composed of five County Commissioners from each of the participating counties.The Central Minnesota Community Corrections Agency is funded through state grants and contributions from Aitkin,Crow Wing, and Morrison Counties. Morrison County had expenditures of $181,385 for community corrections in2009.In the event of dissolution of the Agency, the unexpended balance of monies and assets held by the Agency will bedivided between the counties in proportion to their contributions.Complete financial information can be obtained from:Central Minnesota Community Corrections AgencyCrow Wing County Courthouse326 Laurel StreetBrainerd, Minnesota 564012. Little Falls - Morrison County Airport CommissionThe Little Falls-Morrison County Airport Commission was established in 1965, under the authority of Minn. Stat. §360.042, for the purpose of constructing, operating, and maintaining an airport facility. The City of Little Falls maintainsthe accounting records of the Commission. The financial activity of the Commission is reported as the Airport SpecialRevenue Fund, a blended component unit, in the City of Little Falls’ annual financial report.The governing board is composed of six members: three members appointed by the City of Little Falls and threemembers appointed by Morrison County. The Commission is financed through federal and state grants, earnings fromconcessions, leases, and charges made for the use of airport facilities. The City and the County share the remainder ofthe costs equally.In the event of dissolution of the Commission, all property acquired, including surplus funds, will be divided betweenthe City and the County as follows:a. All assets, other than capital improvement assets, will be disposed of in any manner agreed upon by the City ofLittle Falls and Morrison County. If no agreement is reached within three months after termination, the County Board willappoint an individual as its representative, and the City Council will appoint an individual, who may be a City official, asits representative. The Minnesota Commissioner of Aeronautics will appoint a third person who, together with the Cityand County appointees, will constitute an advisory board on disposition of the airport property. This board will, as soonas possible, prepare and recommend to the City Council and County Board a complete plan for the disposition of theproperty. The plan will provide for the continuation of the use of the property as a public airport, if practicable.b. If the agreement is terminated by action of Morrison County, all capital improvement assets will belong to the Cityof Little Falls free and clear of any claim by the County.c. If the agreement is terminated by action of the City of Little Falls, all capital improvement assets jointly owned bythe City and County will belong to the City of Little Falls, provided the City pays the county 50 percent of the depreciatedvalue of the capital improvement assets.Morrison County provided $21,801 in funding to the Commission during 2009. Financial information for the Commissioncan be obtained from:Little Falls - Morrison County Airport CommissionLittle Falls City Hall100 N.E. 7th AvenueLittle Falls, Minnesota 563453. Cass-Todd-Wadena-Morrison Community Health ServicesThe County Boards of Cass, Morrison, Todd and Wadena Counties formed a Board of Health in 1977 via a jointpowers agreement for the purpose of maintaining an integrated system of community health services under Minn. Stat.ch. 145A. The full Board of Health is composed of five County Commissioners in each of the four counties. The Boardappoints an executive committee composed of two County Commissioners from each of the four counties. An advisorycommittee composed of three representatives from each of the single county advisory committees makes recommendationsto the Board throughout the year. An administrative task force composed of the four public health directorsmeets on a monthly basis.The four counties share responsibility to provide secretarial and financial services and to carry out the administrativerequirements of the Board of Health. The four public health directors rotate the administrator position each year. TheCass County Auditor serves as the fiscal agent. Separate financial information is not available.4. Morrison County Interagency Coordinating CouncilThe Morrison County Interagency Coordinating Council (MCICC) was established pursuant to Minn. Stat. § 124D.23.Participants include Mid-State Education District #6979; Tri-County Community Action; Morrison County Public Health;Morrison County Social Services; Morrison County Corrections; and Independent School Districts 482, 484, 485, 486,and 487.The purpose of the MCICC is to strengthen the network of prevention, early identification, and intervention servicesfor children, youth, and families in Morrison County.Control of the MCICC is vested in a governing board, which is composed of the Morrison County Social ServicesDirector, the Morrison County Public Health Director, a Morrison County Corrections representative, and the Mid-StateEducation District Director. Morrison County Social Services is the fiscal agent for the MCICC. Financial information forthe MCICC is accounted for in the Local Collaborative Agency Fund of Morrison County.5. Central Minnesota Emergency Medical Services RegionThe Central Minnesota Emergency Medical Services Region (CMEMSR) was established in 2001 pursuant to Minn.Stat. § 471.59, and is currently operating under a memorandum of understanding between the Counties of Benton,Cass, Chisago, Crow Wing, Isanti, Kanabec, Mille Lacs, Morrison, Pine, Sherburne, Stearns, Todd, Wadena andWright.The purpose of the CMEMSR is to improve the planning, coordination, and implementation of emergency medicalservices within the member counties.The CMEMSR has established a board, which has general supervision over its activities. The Board consists of 14County Commissioners, one from each of the member counties. Stearns County is the fiscal agent for the CMEMSR andreports the CMEMSR’s activities in an agency fund in its financial statements.Complete financial information can be obtained from:Scott Miller, Regional EMS Coordinator

Central Minnesota Emergency Medical Services RegionStearns County Administration Center705 Courthouse SquareSt. Cloud, Minnesota 563036. South Country Health AllianceThe South Country Health Alliance (SCHA) was created by a joint powers agreement between Brown, Dodge, Freeborn,Goodhue, Kanabec, Mower, Sibley, Steele, Wabasha and Waseca Counties on July 24, 1998, under Minn. Stat. § 471.59.Mower County has since withdrawn. In 2007, Cass, Crow Wing, Morrison, Todd and Wadena Counties became members.The agreement was in accordance with Minn. Stat § 256B.692, which allows the formation of a board of directors to operate,control, and manage all matters concerning the participating counties’ health care functions, referred to as countybasedpurchasing.The purpose of the SCHA is to improve the social and health outcomes of its clients and all citizens of its membercounties by better coordinating social service, public health and medical services, and promoting the achievement of publichealth goals. The SCHA is authorized to provide prepaid comprehensive health maintenance services to persons enrolledunder Medicaid and General Assistance Medical Care in each of the member counties.Each member county has an explicit and measurable right to its share of the total capital surplus of the SCHA. Gainsand losses are allocated annually to all members based on the percentage of their utilization. The County’s equity interestin the SCHA at December 31, 2009, was $813,647. The equity interest is reported as an investment in joint venture on thegovernment-wide statement of net assets. Changes in equity are included in the government-wide statement of activitiesas human services expenses.Complete financial statements for the SCHA may be obtained from its fiscal agent at: 630 Florence Avenue, P.O. Box890, Owatonna, Minnesota 55060-0890.C. Subsequent EventOn February 11, 2010, the County issued $4,930,000 General Obligation Utility Revenue Bonds Series 2010A (RichPrairie Water and Sewer District), to refund the Rich Prairie Water and Sewer District Debt which should have been a countyfunded debt. The annual interest rate of the issue varies from 2.00% to 4.45%. The issue is scheduled to mature on January1, 2033. The debt service expenditures will be paid with fees collected from the Rich Prairie Water and Sewer District users.No County levy will be used to pay for this debt.6. Housing and Redevelopment Authority of Morrison CountyA. Summary of Significant Accounting Policies1. Financial Reporting EntityThe Housing and Redevelopment Authority (HRA) of Morrison County is a component unit of Morrison County and isreported in a separate column in the County’s financial statements to emphasize that the HRA is a legally separate entityfrom Morrison County. The HRA of Morrison County operates as a local government unit for the purpose of providing housingand redevelopment services to the local area. The governing body consists of a five member board appointed by theCounty. The financial statements included are as of and for the year ended December 31, 2009.2. Basis of PresentationThe Authority has implemented Governmental Accounting Standards Board Statement number 34 (GASB 34). Thegovernment-wide financial statements (the statement of net assets and the statement of changes in net assets) reportinformation on all of the activities of the Authority. All funds of the Authority are Proprietary funds.Private sector standards of accounting and financial reporting issued prior to December, 1989 generally are followed tothe extent that those standards do not conflict with or contradict guidance of the Government Standards Board.3. Fund Financial StatementsThe Authority segregates transactions related to certain functions or activities in separate funds in order to aid financialmanagement and to demonstrate legal compliance. Separate statements are presented for each proprietary activity. Thesestatements present each fund as a separate column on the fund financial statements.Proprietary Funds are accounted for using the economic resources measurement focus and the accrual basis of accounting.The accounting objectives are determinations of net income, financial position and cash flow. All assets andliabilities are included on the Statement of Net Assets. The Authority has presented the following major proprietary funds:Housing Choice VouchersThis fund accounts for the receipt and subsequent expenditures of Housing Choice Voucher grants. This program isfunded by the Department of Housing and Urban Development (HUD).State/LocalThe fund records the activities of the security deposit revolving loan program and the operations of the building purchasedby the Authority.4. Measurement Focus/Basis of AccountingMeasurement focus refers to what is being measured; basis of accounting refers to when revenues and expendituresare recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of themeasurement made, regardless of the measurement focus applied.The goverment-wide statements and fund financial statements for proprietary funds are reporting using the economicresources measurement focus and the accural basis of accounting. The economic resources measurement focus meansall assets and liabilities (whether current or noncurrent) are included on the statement of net assets and the operating statementspresent increases (revenues) and decreases (expenses) in net total assets. Under the accrual basis of accounting,revenues are recognized when earned and expenses are recognized at the time the liability is incurred.Revenues susceptible to accrual include rental income and capital grants earned but not received. Intergovernmentalrevenues are reported in conformity with the legal and contractual requirements of the individual programs. Generally, grantrevenue is recognized when the corresponding expenditure is incurred. The Authority also receives an annual appropriationfrom HUD, which is recognized as revenue when received, unless it is received prior to the period to which applies. In thatcase, revenue recognition is then deferred until the appropriate period.Investment earnings and revenue from other sources are recognized when earned.5. Budget InformationThe Authority adopts an estimated revenue and expenditure budget for each fund. Comparisons of estimated revenuesand budgeted expenditures to actual are not presented in the financial statements. Amendments to the original budgetrequire board approval. Appropriations lapse at year end. The Authority does not use encumbrance accounting.6. Assets, Liabilities and Fund Equity AccountsCash and Cash EquivalentsInvestments are stated at fair value, except for nonnegotiable certificates of deposit, which are on a cost basis, andshort-term money market investments, which are stated at amortized cost. All checking savings, certificates of deposit andcash on hand are included in cash for the cash flow statement.Prepaid ItemsPrepaid expenses present the unexpired premium on insurance policies.Transaction Between FundsLegally authorized transfers are treated as interfund transfers and are included in the results of operations of each fundinvolved.Capital AssetsCapital assets, which includes property, buildings, furniture and equipment, are reported in the applicable businesstypeactivities columns in the government-wide financial statements and in the fund financial statements for proprietaryfunds. All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donatedassets are valued at their fair market value on the date donated. Repairs and maintenance are recorded as expenses.Renewals and betterments are capitalized. Interest has not been capitalized during the construction period on property,plant and equipment.Depreciation is recording using the straight line method over the various lives of the assets which range from three toten years.LiabilitiesAll liabilities are recorded as incurred in the appropriate enterprise fund.Net AssetsNet assets represent the difference between asset and liabilities. Net assets invested in capital assets, net of relateddebt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowingused for the acquisition, construction or improvements of those assets, and adding back unspent proceeds. Net assets arereported as restricted when there are limitations imposed on their use either through the enabling legislations adopted bythe Authority or through external restrictions imposed by creditors, grantors or laws or regulations or other governments.Vacation or Sick LeaveUnder the Authority’s personnel policies, employees are granted vacation and sick leave in varying amounts based onstatus and length of service. Vacation amounts range from one day to two days per month. Unpaid vacation pay is generallypaid at the time of separation from employment. Sick leave is earned at a rate of up to 1 1/2 days per month with amaximum accumulation of 100 days. Maximum accumulation for vacation is 24 days.Use of EstimatesThe preparation of financial statements is conformity with generally accepted accounting principles requires managementto make estimates and assumptious that affect the reported amounts of assets and liabilities and disclosure of contingentassets and liabilities at the date of the financial statements and reported amounts of revenue and expenses duringthe period. Actual results could differ from those estimates.B. Detailed Notes on All Funds1. Deposits and InvestmentsCustodial credit risk for deposits and investments is the risk that in the event of a bank failure, the HRA’s deposits andinvestments may not be returned or the HRA will not be able to recover collateral securities in the possession of an outsideparty. The HRA does not have a disclosure in their financial statements concerning deposit policies for custodial credit risk.As of December 31, 2009, the bank and book balance of the HRA’s deposits totaled $90,194.2. Capital AssetsA summary of the capital assets at December 31, 20093. LiabilitiesLong term debt includes a mortgage note payable to US Bank secured by the building owned by the HRA.The loan amount was $195,000 with the first payment of $1,506 due on December 1, 2005. Interest rates is4.64%. The final payment is due November 1, 2020.The Authority established a line of credit with Minnesota Federal Credit Union in the amount of $35,000, interestat 8.50% floating. Interest at December 31, 2009 was 4.25%Changes in Compensated Absences for the period ended December 31, 2009 are as follows:Balance December 31, 2008 $15,276Net changes in compensated absence $15,276Balance December 31, 2009$_______C. Pension PlansEligible employees participate in the a defined benefit pension plan with the Principal Mutual Insurance Company.The plan provides for coverage as follows.Total Wages $48,420Covered wages 39,348Employer Contribution $3,935 10.0%Employee Contribution $2,164 5.5Total $6,099 15.5D. Summary of Significant Contingencies and Other ItemsRisk ManagementThe Authority is exposed to various risks of loss to torts; theft of, damage to, and destruction or assets; errors andomissions; injuries to employees; workers’ compensation claims; and natural disasters. Property and casualty andworkers’ compensation liabilities are insured. The Authority retains risk for the deductible portions of the insurance.The amounts of these deductibles are considered immaterial to the general purpose financial statements.The notes to the required supplementary information are an integral part of this statement.

apportioned and honored during the subsequent year.2. Excess of Expenditures Over BudgetThe following major governmental funds had expenditures in excess of budget at the function level for the yearended December 31, 2009:The notes to the required supplementary information are an integral part of this statement.3. Other Post-Employment Benefits Funding StatusThe County implemented the requirements of Governmental Accounting Standards Board (GASB) Statement No.45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, for the fiscalyear ended December 31, 2009. Currently, only one year’s worth of data is available. Future notes will provide additionaltrend analysis to meet the three year funding status requirements as it becomes available.1,443,325NONMAJOR FUNDSSPECIAL REVENUE FUNDSThe special revenue funds are used to account for the proceeds of specific revenue sources that are legally oradministratively restricted to expenditures for specified purposes.County Building - to account for funds accumulated for the repair of buildings used for County administration.Financing is provided primarily by an annual property tax levy.County Parks - to account for the operation, maintenance, and development of the County’s park system includingacquisition of land, park development, park maintenance, and administration of park activities. Financing is providedprimarily by an annual property tax levy and service and use fees.County Ditch - to account for the cost of maintaining County Ditch 901. Financing is provided by special assessmentsagainst the benefited property owners.Regional Rail Authority - to account for the operation, maintenance, and development of the County’s trail system.Revolving Loan - to account fo the County’s cooperative project revolving loan program.AGENCY FUNDSThe agency funds are used to account for assets held by the County as an agent for other governmental units,individuals, or private organizations.Local Collaboratives - to account for the collection and payment of amounts due to the Morrison County InteragencyCoordinating Council.Motor Vehicle - to account for the collection and payment of fees and licenses for motor vehicles, boats and snowmobiles.Special Districts - to account for the collection and distribution of tax levies for districts other than schools, townsand cities.School Districts - to account for the collection and distribution of tax levies for school districts.State Revenue - to account for transfers of the State of Minnesota’s share of mortgage registry taxes.Taxes and Penalties - to account for the collection and distribution of taxes and penalties to the various taxingdistricts.Towns and Cities - to account for the collection and distribution of tax levies for towns and cities.Morrison, Todd, and Wadena Board of Health - to account for the receipts and disbursements of the Morrison,Todd and Wadena Board of Health.The notes to the required supplementary information are an integral part of this statement.NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED DECEMBER 31, 20091. Budgetary InformationThe County Board adopts an annual budget for the following major funds: General Fund and the Road and Bridge,Social Services, and Solid Waste Special Revenue Funds. These budgets are prepared on the modified accural basis ofaccounting. Annual budgets are not adopted for the Debt Service Fund.Based on the process established by the County Board, all departments of the County submit requests for appropriationsto the County Administrator each year. After review, analysis, and discussions with the departments, theCounty Administrator’s proposed budget is presented to the County Board for review. The County Board holds publichearings, and a final budget must be prepared and adopted no later than December 31.The overall budget is prepared by fund, function and department. The legal level of budgetary control — the level atwhich expenditures may not legally exceed appropriations — is the function level. Budgets may be amended during theyear with proper approval.Encumbrance accounting is employed in governmental funds. Encumbrances outstanding at year-end are reportedas reservations of fund balances and do not constitute expenditures or liabilities because the commitments will be re-

The notes to the Schedule of Expenditures of Federal Awards are an integral part of this schedule.The notes to the Schedule of Expenditures of Federal Awards are an integral part of this schedule.Minnesota State Law—Chapter 156 of the Session Laws of 2005—Requires that “a city or county with a populationof more than 15,000 must annually notify its residents of the positions and base salaries of its three highest paidemployees.” For Morrison County, titles and salaries as of July 1, 2009 are as follows:Social Services Director $106,954Public Works Director $105,583County Attorney $96,579SUMMARIZED PAYMENTS BY VENDORALL VENDORS ON FILE12/31/2009Items not listed are recipients of human service aid. The names of these peopleshould not be published according to State Law.COUNTY REVENUE FUNDNAMEAMOUNTACCLAIM BENEFITS 98,781.11ACCLAIM BENEFITS 1,730.70ACTIVE LEARNING CENTER INC 21.95ADVANCE PHYSICAL THERAPY 23.70ADVANTAGE SEPTIC & DRAIN 120.00AIR CHEK INC 835.00ALCOPRO INC 446.44ALEX AIR APPARATUS, INC 90.25ALLEN/LARRY 206.42ALSDURF/JAMES M. 9,500.00ALWAYS AVAILABLE TOWING 127.80AMERICAN ACADEMY OF PEDIATRICS 132.45AMERICAN ENTERTAINMENT 495.00AMERICAN INSTITUTIONAL SUPPLY 684.63AMERICAN JAIL ASSOCIATION 48.00AMERICAN LEGION POST 046 25.00AMERICAN LEGION POST 124 25.00AMERICAN LEGION POST 136 25.00AMERICAN LEGION POST 137 25.00AMERICAN LEGION POST 313 25.00AMERICAN LEGION POST 341 25.00AMERICAN LEGION POST 350 25.00AMERICAN LEGION POST 602 25.00AMERICAN LEGION POST 642 35.00AMERICAN MESSAGING 71.63AMERICAN PAYMENT CENTERS 312.00AMERICAN PUBLIC HEALTH ASSN 195.00AMERICAN SOLUTIONS FOR BUSINESS 14,117.01AMERICINN 620.02AMERIPRIDE LINEN & APPAREL SRV 9,090.48ANDERSON/MARK 1,013.83ANDERSON/PAULA 1,736.91ANEZ/YVETTE 421.00ANOKA COUNTY SHERIFF 32.00AP TECHNOLOGY 1,308.03APPERT’S FOODSERVICE 100,125.01ARROWWOOD RESORT & CONFERENCE 495.20ARTROMICK INTERNATIONAL 392.36ASHBY FLOORING 520.28ASPEN PUBLISHERS INC 1,828.56ASSET RESOURCES, INC 84.80ASSN OF MN EMERGENCY MANAGERS 225.00ASSOCIATION OF MN COUNTIES 11,302.65ASSOCIATION OF MN COUNTIES 540.00ASSOCIATION OF TRAINING OFFICE 480.00ATHMAN/KAREN 208.90ATOMIC LEARNING INC 800.00ATRIX INTERNATIONAL INC 980.00AUDIO COMMUNICATIONS OF BIG LAKE 1,846.74AUSTIN/GLORIA J 11.55AUTO VALUE OF LITTLE FALLS 29.96AUTO-MAX SALES & SERVICE 1,619.22AVENET LLC 10,255.00BAILEY’S 29.00BARNA, GUZY & STEFFEN, LTD 13,794.31BARRETT EMS 325.00BARRIER I 6,718.13BARTKOWICZ/JEREMY 152.90BARTLEY SALES COMPANY, INC 159.75BATTERIES PLUS 563.33BDS LAUNDRY SYSTEMS 317.77BEAR GRAPHICS INC 1,921.82BECKER COUNTY SHERIFF 300.00BECKER SCREEN PRINTING-DESIGN 869.00BEIERMAN/DALE 1,799.88BELLE PRAIRIE TOWNSHIP 90.00BELTRAMI COUNTY COURTS 375.00BENSON RADIATOR 1,029.91BENTON COUNTY COURTS 2,172.00BENTON COUNTY MOUNTED POSSE 75.00BENTON TROPHY & AWARDS INC 298.68BERG/JENNIFER 20.94BEST WESTERN - BANDANA SQUARE 225.98-BILL’S STANDARD SERVICE 3,270.79BLACKLEDGE/JOSHUA M 80.00BMO (P CARD) 27,404.91BOB BARKER COMPANY, INC 897.95BONESTROO ROSENE ANDERLIK 375.00BONTJES/MARY BETH 937.18BOOM/MARY C 108.50BORASH/JAMES 361.87BP BUSINESS SOLUTIONS 1,012.73BRAINERD DAILY DISPATCH 1,290.90BRAINERD LAKES SURG CTR 3,551.00BRAINERD STATE PATROL .00BRAINSTORM INC 352.84BRANDL MOTORS 906.76BREEZY POINT RESORT 280.00BRIDGE WORLD LANGUAGE CENTER, I 464.66BRITZ/TOM 105.00BROSSOIT/NANETTE 152.90BROTHERS FIRE PROTECTION CO. 2,011.00BROWN COUNTY I.S. 825.00BROWN INDUSTRIES, INC 347.25BROWNING/LINDA 163.90BRUMMER/TIM 85.49BUDGET LIGHTING INC 583.20BUREAU OF CRIMINAL APPREHENSION 1,595.00BUSINESS MACHINE PLACE 2,146.23CADCA 300.00CALL ONE INC 147.99CAMP RIPLEY 286.75CAMP RIPLEY 841.59CARDMEMBER SERVICE 7,202.48CARLSON/BARB 313.29CARSTENS 32.22CARVER CO COURT ADMINISTRATOR 255.00CASS COUNTY COURTS 250.00CDW GOVERNMENT INC 735.07CENTERPOINT ENERGY 70,108.38CENTRAL MCGOWAN, INC 199.10CENTRAL MN CLERICAL PERSONNEL 200.00CENTRAL MN COMMUNITY CORRECTIONS 1,050.00CENTRAL MN COUNCIL ON AGING 932.64CENTRAL MN DRUG TASK FORCE 2,678.77CENTRAL MN RE-ENTRY PRJT 1,500.00CHADER BUSINESS EQUIPMENT, INC 748.43CHADER LEASING CORPORATION 4,907.64CHANTRY/TODD E. 483.92CHARM-TEX INC 2,404.63CHARTER COMMUNICATIONS 531.52CHILD DEVELOPMENT MEDIA INC 348.00CHISUM/MICHEL 282.24CHRISTENSEN/KYLE 50.00CIRCUITWORKS 300.00CITIFINANCIAL 702.30CLASSIC PLASTICS CORP 424.58CLIMB THEATRE INC 1,460.00COLLINS/LINDA 2,826.76COLLINS/RICHARD 1,369.78COMDATA CORPORATION 9,538.39COMMISSIONER OF REVENUE 266,309.61COMMUNITY DEVELOPMENT OF 53,179.75COMPAR INC 4,151.81COMPUSA RETAIL, INC 41.27CONSOLIDATED TELEPHONE CO 21,723.49CONSTRUCTION NETWORK SERVICES 20.00CONSUMER REPORTS 26.00CORE PROFESSIONAL SERVICES 2,850.24COUNTRY INN & SUITES 1,205.95COUNTRY LIVING 24.00COUNTRY NURSERY & GARDEN CENTER 77.29CPS TECHNOLOGY SOLUTIONS INC 11,357.51CRAGUN’S LODGE & CONFERENCE CTR 2,145.86CRAWFORD SUPPLY COMPANY 1,795.98CREATIVE FORMS & CONCEPTS INC 270.40CREATIVE PRODUCT SOURCING INC 1,798.25CROOKNECK LAKE IMP DISTRICT 5,000.00CROSBY-IRONTON COMMUNITY ED 55.00CROW WING COUNTY SHERIFF 528.19CROW WING COUNTY TREASURER 181,502.00CROW WING COURT ADMINISTRATOR 1,386.40CROW WING POWER & LIGHT 606.00CROWDER’S STATION 10,077.88CULDRUM TOWNSHIP 25.00CUSTOM PRINTING OF LF, INC 3,608.12CYRUS AUTO PARTS 1,514.11CZECH/JOHN 29.00DACOTAH PAPER COMPANY 20,132.77DAKOTA COUNTY COURTS 200.00DAKOTA COUNTY SHERIFF 55.00DAN’S FLOOR CARE 106.87DASH MEDICAL GLOVES INC 259.60DAVIDSON BUSINESS EQUIPMENT 374.85DEALER PLATE INC 649.00DEHN/SANDRA 571.53DELUXE 40.97DEPARTMENT OF HUMAN SERVICES 33.28DEPARTMENT OF PUBLIC SAFETY 5,400.00DEPPA/GARY & DEBRA 500.00DEPUTY REGISTRAR 13 404.50DESIGN ELECTRONICS 1,544.54DEZURIK/BARB 35.20DES - MAPS 56.87DIEBOLD INC 645.00DIETARY MANAGERS ASSOCIATION 135.00DISHER/MICHAEL 2,995.16DISPOSABLE MEDICAL RESOURCES 203.20DIVERSIFIED POLYGRAPH SERVICE 2,800.00DMS MACHINE, INC 234.00DOMINO’S PIZZA 173.78DORAN/SUSAN 1,205.00DOSH/FRAN 39.78DOUCETTE/MARY 769.93DRILL/JENIFER 158.46DRISCOLL, SANDRA 395.25DRIVERS LICENSE GUIDE CO 28.95DROWN ASSOCIATES, INC/DAVID 3,000.00DUMONCEAUX/PATRICIA 1,658.37E & J PRESS 3,667.12EASTERN MORRISON COUNTY 16,440.20ECM PUBLISHERS, INC 27,390.73EHS LLC 9.50ELDERCARE RIGHTS ALLIANCE 150.00ELECTECH COMPANY 32.29ELECTION SYSTEMS & SOFTWARE 2,249.76ELK RIVER FORD INC 80,715.44EMBASSY SUITES .00EMERGENCY AUTOMOTIVE TECH 2,253.51EMPLOYMENT ENTERPRISES INC 2,132.00EN POINTE TECHNOLOGIES 21,857.87ENTERTAINMENT WEEKLY 20.00ENVIRONMENTAL CARE NURSERY & 195.23ENVIRONMENTAL RESOURCE ASSOC 245.50ERICKSON/GLEN 2,161.36ESPN THE MAGAZINE 26.00ESRI 3,762.02ETR ASSOCIATES 367.36EVERGREEN EQUIPMENT INC 1,473.65FALLS AUTO GLASS 651.41FALLS FURNITURE 132.05FALLS GM CENTER 658.16FAMILY CIRCLE 19.98FAMILY MEDICAL CENTER, PA 2,919.66FASTENAL COMPANY 237.42FASTSERV MEDICAL INC 2,873.91FAUST PHOTOGRAPHY 79.88FEDERAL EXPRESS CORPORATION 23.12FEDEX 20.65FESTLER LAND SURVEYING 355.00FIELD & STREAM 10.00FLEET SERVICES 52,942.03FOLEY MEDICAL SUPPLY CO 2,026.15FOOD SERVICES OF AMERICA 3,643.29FORSS/CHUCK 724.72FORTIS BENEFITS INSURANCE CO 17,314.64FORTMANN’S LOCK & KEY/CRAIG 196.10FRESHWATER EDUCATION DISTRICT 1,522.50FROGGY’S SIGNS & GRAPHICS 979.09FRONCAK/PAUL 2,555.25FRYBERGER, BUCHANAN, SMITH & FRE 50.00FSH COMMUNICATIONS 1,536.36FUNK/SHEILA 1,107.40FUNK’S MARKET INC 2,802.75GADACZ/JOHN & CHERYL 479.00GANGESTAD/FELIX 77.22GARLOCK/JEANETTE 95.70GEISENHOF/LLOYD 2,740.50GENE’S REPAIR OF ROYALTON 3,689.06GENERAL ELECTRIC CAPITAL CORP 4,398.32GENERAL RENTAL CENTER 505.11GEO COMM CORP 18,142.25GODFATHER’S PIZZA 215.50GOETZ-LINDNER/LEONA 75.00GOLD CROSS AMBULANCE SERVICE 452.48GOPHER SIGN COMPANY 745.00GOV’T FINANCE OFFICERS ASSN 313.61GOVERNMENT TRAINING SERVICES 250.00GRAND VIEW LODGE 567.92GRANITE CITY ARMORED CAR INC 3,006.35GRANITE CITY JOBBING CO INC 5,370.49GRANITE ELECTRONICS INC 25,393.53GRANITE PEST CONTROL 2,519.48GRANT COUNTY SHERIFF’S OFFICE 77.25GREAT RIVER REGIONAL LIBRARY 491,450.00GROSS/JOEL 436.62GRUBER/DEB 2,760.94GUNDERSON/MIKE 330.00HALVERSON/IVER 125.00HAMLIN/ELIZABETH 261.52HAMLINE UNIVERSITY 20.00HAUER BROS ELECTRIC INC 5,352.31HAYNES WINDOW CLEANING SERVICE 1,710.00HAZELDEN FOUNDATION 2,102.30HEALTH PARTNERS 1,631,749.00HELP SYSTEMS 1,318.27HEMOCUE INC 1,845.65HENNEPIN CO MEDICAL CENTER 1,350.00HENNEPIN COUNTY COURTS 4,250.00HENNEPIN COUNTY TREASURER 54.00HENRY SCHEIN INC 162.43HEWLETT-PACKARD CO 16,758.86HIBBING PARK HOTEL & SUITES 372.25HILLYARD INC 16,287.52HILMERSON COLLISION CENTER INC 2,661.45HILMERSON RV & MARINE 492.92HILMERSON SPORTS CENTER 259.99HILTON GARDEN INN - ST. PAUL 295.44HOLIDAY INN - DULUTH .00HOLMES/BARBARA 1,258.85HOLTBERG/EILEEN 66.00HOME FURNACE COMPANY INC 6,842.35HOME RENTAL AGENCY 2,318.11HOME SAVINGS OF AMERICA 1,504.37HOOSE/JERRI 58.30HORIZON HEALTH 1,396.48HOUSTON ENGINEERING INC 500.00HUFF/BESSIE 125.00HUFF/RICHARD 95.00HUMANA DENTAL 54,972.52HWS OF MINNESOTA 144.16IDENTISYS 226.04IKON OFFICE SOLUTIONS 343.94

IKON OFFICE SOLUTIONS - RENT 7,029.99IMAGEWARE SYSTEMS, INC 6,955.33IMAGING PATH 3,862.79INDEPENDENT EMERGENCY SERVICES 6,980.66INFORMATION SYSTEMS CORPORATION 21,411.26INITIATIVE FOUNDATION 6,805.00INTEGRA TELECOM 165.12INTERNATIONAL ASSN OF ASSESSING 670.00INTOXIMETERS 1,248.18INVENTORY TRADING COMPANY 35.75IOD INCORPORATED 48.26ISANTI COUNTY SHERIFF 40.00ITASCA COUNTY SHERIFF 180.00J & D’S SERVICE 555.30J P COOKE CO 502.15JAAK LLC 10,296.71JARVIS/LUANN 115.50JASON’S HOSPITALITY, INC 708.35JEFFERSON PARTNERS, L.P. 201.67JELINSKI/JEFF 1,982.14JHS CARE, PLLC 37,438.50JIFFY LUBE 2956 1,203.63JOHNSON/CHRISTINA 18.80JOHNSON/DUANE L 4,864.52JOHNSON/JAYME 241.49JOHNSON/RANDY 40.00JOHNSON CONTROLS INC 67,121.21JOHNSTON/ELDA MAE BUNNY 816.93JOHNSTONE SUPPLY 360.35JP MORGAN CHASE BANK 37,523.73K-MED CONSULTING INC 29.99KANTOROWICZ INVESTIGATORS 973.94KEDROWSKI/PATRICK J 133.00KEEFE SUPPLY CO 14,503.07KEEPRS INC 31,325.38KELASH/AMY 389.40KEMPS, LLC 9,667.69KENNING, PHD PC/MARY 1,250.00KERFELD/AMY 99.00KEY EQUIPMENT FINANCE 7,355.04KIMMAN/MARVIN & ANN 36.00KIMMAN DIRT DIGGERS 5,652.50KLOS/DAVID 3,000.00KOETTER/JAMES 148.50KOSOVICH/TODD 198.00KOVAL/MARY 170.00KOWALZEK/AMY 178.75KOWALZEK/LONNEY & THERESA 1.077.94KRAWIECKI/PAMELA 10.00KULUS/JEFF 53.25KUNKEL/SCOTT 1,734.35KUSTOM SIGNALS INC 438.29L-3 COMMUNICATIONS 472.22LAKES GAS 288.09LAKIN TOWNSHIP 25.00LAMAR COMPANIES 2,005.14LAPOS/LORRAINE 1,015.00LARSEN/SHAWN 1,126.25LAW ENFORCEMENT TRAINING SERVICE 200.00LAWYERS PROCESS SERVICE 55.00LEAGUE OF MN CITIES 75.00LEMIEUR SNOW SERVICE, INC 310.50LEXIS NEXIS 1,872.00LIDDELL/JUDY 64.90LIFE IN RECOVERY LLC 163.00LIFE INSURANCE COMPANY 1,261.80LILLEMOE/SCOTT & KIM 175.50LITTLE FALLS AREA CHAMBER OF 1,537.00LITTLE FALLS AUTO & TRANSMISSION 7,725.88LITTLE FALLS CITY 43,845.66LITTLE FALLS COLLECTION BUREAU 60.00-LITTLE FALLS CONVENIENCE STORE 26.00LITTLE FALLS EYE CARE CENTER 63.24LITTLE FALLS FLEET SUPPLY 96.18LITTLE FALLS GLASS 610.69LITTLE FALLS GRANITE WORKS 77.00LITTLE FALLS HARDWARE HANK 1,399.67LITTLE FALLS MINI STORAGE 240.00LITTLE FALLS RADIO INC 11,423.50LITTLE FALLS TOWNSHIP 65.00LIVING LEGACY PRODUCTIONS 44.00LOFFLER COMPANIES, INC 2,119.00LOIDOLT/JOHN 458.00LONG PRAIRIE LEADER INC 414.00LUBERTS/JAMIE 111.48LUBERTS AUTO PARTS & MACHINE 5,483.30LUNDEEN/ALLYSON 1,134.50LYNN PEAVEY CO 84.90M & A EXECUTIVE SEARCH LLC 6,000.00M & R SIGN CO INC 517.90MACDONELL/TODD 2,841.78MACIEJ/LAWRENCE & DONNA 352.00MADDEN/JAMES 39.00MAHNOMEN COUNTY COURTS 200.00MAIER/DAVID 386.80MARCH/ANN 3,934.41MARCO 18,720.87MARCO BUSINESS PRODUCTS INC 10,755.91MARTIN FURNITURE & BEDDING 3,022.22MASON/TRICIA 217.25MATTHEW BENDER & CO INC 8,244.20MAXIMUS, INC 5,057.00MCGEE MD/MICHAEL B 17,650.00MCGUIRE/JOHN & BETTY 453.00MCIU 8,333.50MD MECHANICAL, INC 747.02MEDTOX 201.82MEEKER COUNTY SHERIFF 46.75MELGRAM JEWELERS 9.59MENCH/JAMES J 7,011.00MESSERSCHMIDT/STEVEN 190.30METRO LEGAL SERVICES INC 96.00METRO SALES INC 3,150.29MEYER/DON 4,242.15MICHAELS CONSULTING, INC/RON 4,417.75MID AMERICAN SPECIALTIES INC 449.48MIDDENDORF/BRIAN 724.48MILLE LACS COUNTY COURTS 300.00MILLE LACS COUNTY SHERIFF 3,200.40MILLER DDS/ROBERT P 119.00MINNEAPOLIS RECEIVABLES 240.00MINNESOTA NCPERS LIFE INS 17,816.31MINNESOTA’S BOOKSTORE 498.02MISSISSIPPI HEADWATERS BOARD 1,500.00MN ASSN NARCOTICS INVESTIGATOR 200.00MN ASSN OF ASSESSING OFFICERS 1,365.00MN ASSN OF ASSESSING OFFICERS 150.00MN ASSN OF ASSESSMENT PERS 760.84MN ASSN OF COUNTY ADMINISTRATORS 290.00MN ASSN OF COUNTY AUDITORS 50.00MN ASSN OF COUNTY OFFICERS 2,210.00MN ASSN OF COUNTY OFFICERS TRS 4,500.00MN ASSN OF COUNTY VETERANS 150.00MN ASSN OF CTY FEEDLOT OFFICER 105.00MN ASSN OF CTY P&Z ADMINS 200.00MN ASSN OF GOV’T COMMUNICATORS 60.00MN ASSN OF TOWNSHIPS 55.00MN ATTORNEY GENERAL’S OFFICE 2,826.12MN BENEFIT ASSOCIATION 22,420.18MN CERTIFICATION BOARD 190.00MN CHEMICAL CO/THE 5,418.56MN CITY-COUNTY MGMT ASSN 80.00MN COPY SYSTEMS INC 946.63MN COUNTIES COMPUTER COOP 106,333.71MN COUNTIES HUMAN RESOURCE 50.00MN COUNTIES INTERGOVTAL TRST 246,702.00MN COUNTIES INTERGOVTAL TRST 1,340.00MN COUNTIES RESEARCH FOUNDATION 69.00MN COUNTY ATTORNEYS ASSOC 2,934.00MN COUNTY IT LEADERSHIP ASSN 250.00MN COUNTY RECORDERS ASSN 275.00MN CVSO ASSIST & SECRETARIES 140.00MN DEPARTMENT OF CORRECTIONS 405.00MN DEPARTMENT OF HEALTH 3,900.00MN DEPARTMENT OF HEALTH 312.50MN DEPARTMENT OF HEALTH 35.00MN DEPARTMENT OF HEALTH 2,400.00MN DEPARTMENT OF LABOR & INDUS 4,190.00MN DEPARTMENT OF PUBLIC SAFETY 19.00MN DEPARTMENT OF REVENUE 5,544.68MN DEPT OF HUMAN SERVICES 600.00MN DEPUTY REGISTRAR’S ASSN 516.50MN DIETARY MANAGERS ASSOCIATIO 110.00MN ELEVATOR INC 4,028.00MN ENVIRONMENTAL HEALTH ASSN 250.00MN HWY SAFETY & RESEARCH CTR 3,733.00MN INSTITUTE OF PUBLIC HEALTH 180.00MN LAW REVIEW 40.00MN LAWYER 249.00MN MANAGEMENT & BUDGET 1,420.00MN MUTUAL LIFE INSURANCE CO 17,909.48MN OFFICE OF ENTERPRISE TECH 11,096.58MN POST BOARD 1,170.00MN POWER & LIGHT 123,734.15MN PREVENTION RESOURCE CENTER 1,475.00MN PUBLIC EMP LABOR REL ASSN 345.00MN SCHOOL OF DIVING 346.63MN SEX CRIMES INVEST ASSN 18.00MN SHERIFF’S ASSOCIATION 4,063.70MN STATE AUDITOR 46,718.61MN STATE BAR ASSOCIATION 344.49MN STATE BOARD OF ASSESSORS 875.00MN STATE TREASURER 84.00MN STATE TREASURER 388.38MN SUPREME COURT 1,068.00MN TAXPAYERS ASSN 150.00MN UNEMPLOYMENT COMP FUND 160.28MOE/REBECCA 69.52MOLITOR/MEGAN 788.76MONTANA INSTITUTE LLC 18,500.00MONTANA STATE UNIVERSITY 2,100.00MOORE MEDICAL CORPORATION 213.24MORRILL TOWNSHIP 192.50MORRISON CO. HISTORICAL SOCIETY 43,001.55MORRISON COUNTY AG ASSOCIATION 9,218.98MORRISON COUNTY AG SOCIETY 49,821.93MORRISON COUNTY DISTRICT COURT 500.00MORRISON COUNTY HUMANE SOCIETY 13,500.00MORRISON COUNTY P & Z 70.00MORRISON COUNTY PUBLIC HEALTH 42.04MORRISON COUNTY RECORDER 296.30MORRISON COUNTY RECRE TRAILS 161,177.00MORRISON COUNTY SHERIFF’S OFFICE 180.00MORRISON COUNTY SOCIAL SERVICE 1,000.00MORRISON COUNTY SOIL & WATER 136,197.54MORRISON COUNTY TREASURER .00MOTES/BRUCE 14.98MOTLEY CITY 1,085.22MOTOROLA 6,461.52MPO 330.00MUFFEX MUFFLER CENTER 46.75NACO - MIDWEST 370,313.62NAEIR 86.80NAT’L TACTICAL OFFICERS ASSN 150.00NATIONAL ASSN OF CO RECORDERS 135.00NATIONAL ASSN OF COUNTIES 656.00NATIONAL BUSINESS SYSTEMS 17,806.00NATIONAL GEOGRAPHIC SOCIETY 34.00NATIONAL MEDICAL SERVICES 546.00NATIONAL NOTARY ASSOCIATION 89.00NATIONAL 4-H COUNCIL-SUPPLY SE 108.75NATIONS TITLE AGENCY OF MN 683.75NATURE’S FIRST WELLNESS 175.00NEILS FRANZ CHIRHART 13.42NETROMEDIA FINANCIAL SERVICES 1,105.00NIEMAN/MICHELLE 224.40NOODLE SOUP OF WEINGART DSGN 242.00NORGON/ROB 105.00NORSOFT 575.00NORTHERN EYE CENTER 151.00NORTHERN PINES MENTAL HLTH, INC 5,419.50NORTHLAND INN 758.34NOTERMANN/ANTHONY L 4,010.34NOTIFY TECHNOLOGY 180.00NTR NORTH AMERICA LLC 1,188.00NUTRITION ACTION HEALTHLETTER 15.00NYGREN/RUSSELL L 641.86O’NEIL/BRENDA 132.00OK TIRE & BAIT PTRSHP 11,229.91OKERLUND/EUGENE 137.50OLD BANK RESTAURANT 895.52OLSON/KANDELLE M 282.70OLSON/KIM 1,266.00OPATZ ELECTRIC 193.25OUTDOOR LIFE 44.97PAKOR, INC 745.69PALMER BUS COMPANY 400.00PAPPENFUS/RUTH 741.58PASCHELKE/JAMES 52.71PATRICK/TERRY 482.00PAULSEN/BONNIE 1,374.26PAWLU/ANDY & JESSICA 17.00PDR DISTRIBUTION LLC 77.90PEOPLE’S SMALL LOAN CO 1,039.20PERRY LAW OFFICE/MICHAEL 2,407.60PETE & JOY’S BAKERY 108.44PETERS & CHUCHWELL, PA 5,508.00PETERSEN BODY SHOP 273.60PETERSON/JILL 82.05PETERSON/SHARON 91.74PETERSON CONSTRUCTION CO 10,509.29PETERSON, FRAM & BERGMAN 50.00PFANNENSTEIN/JAMES 1,531.20PHH MORTGAGE CORP 107,320.98PICTOMETRY INTERNATIONAL CORP 44,820.00PIERZ AUTOMOTIVE 6,500.23PIERZ CITY 2,500.00PIERZ FOODS 400.00PIERZ GEARZ 300.00PIERZ HEALY HIGH SCHOOL 26,216.51PIERZ LEGION PARK 60.00PIERZ OKTOBERFEST 700.00PIERZ SERVICE 3,662.55PIERZ TOWING & RECOVERY 79.88PIERZ TOWNSHIP 65.00PITNEY BOWES CREDIT CORP 11,088.00PITNEY BOWES INC 470.96PLAK SMACKER 149.50PLOOF/TOM 30.00PLUMBMASTER, INC 503.75POPP/JEAN 1,686.10POPULAR MECHANICS 19.97POSER/MICHAEL 2,591.64POSITIVE PROMOTIONS, INC 390.10POSITRON PUBLIC SAFETY SYSTEMS 1,863.90POSTMASTER 1,359.50PRESCRIPTION SHOPPE 91.50PRO-BUILD 160.22PROFESSIONAL PORTABLE X-RAY IN 1,365.00PROKOTT BUILDING & REMODELING, 1,815.01PROPERTY MANAGEMENT TRUST 330.00PROPERTY RECORDS INDUSTRY ASSN 50.00PSYCHOLOGY SERVICES OF S MN 11,295.00PUBLIC EMPLOYEE RETIREMENT ASSN 1,082,943.12PUBLIC SAFETY CENTER INC 46.64PUBLIC SAFTERY EQUIPMENT LLC 571.64QUALIFICATION TARGETS INC 400.75QUALITY BLENDING 666.00QUEST DIAGNOSTICS 64.65QUINLIVAN & HUGHS PA 69.00QWEST COMMUNICATIONS 559.32RADISSON HOTEL-ROCHESTER 483.96RAMADA MALL OF AMERICA .00RAMSEY COUNTY MEDICAL EXAMINER 41,100.00RANDALL CITY 1,819.22RAY’S BODY SHOP INC 2,016.31READER’S DIGEST 24.98RED BARN 4,455.12RED’S AUTO & BAIT 2,217.40REDBOOK 15.00REDWOOD COUNTY SHERIFF 150.00REGENTS OF UNIVERSITY OF MN 82,948.10REGIONS HOSPITAL 4,128.00REGIONS HOSPITAL .00REKSTAD/ELIZABETH 28.17REKSTAD/O BURNELL 630.00RELIANCE TELEPHONE 20,885.03RESIDENTIAL DESIGNS 98.00RETKA/KATHERINE 3.30RHODES/CATHIE 79.75RICE CREEK HUNTING & REC. INC 115.02RICH’S AUTO BODY 4,534.02RICHARDSON TOWNSHIP 50.00RICK’S TOWING & AUTO SALES, INC 125.00RIITTERS/KATIE 197.07ROACH/MICHAEL 70.00ROCHELEAU/DAN 1,220.43ROLLOFF/JASON 885.52ROSENMEIER LAW OFFICE 85.00ROYALTON CITY 994.88RT VISION, INC 2,991.66RUBBER STAMPS 4 U 17.85RUBY/NANCY 1,660.62RUSCO WINDOW COMPANY, INC 440.91RUTTGER’S BAY LAKE LODGE 1,214.94S & T OFFICE PRODUCTS 32,359.87SAEHR/TAMMY OR DAVE 3,600.00SAFE KIDS WORLDWIDE 480.00SALARIES 4,920,338.83SANYO NORTH AMERICA CORP 5,921.21SCANDIA VALLEY TOWNSHIP 345.00SCHILLING/CORY 110.00SCHILLING/JEFF 2,160.66SCHNEIDER CORPORATION 13,260.00SCHOOL DISTRICT - 484 2,500.00SCHWAAB INC 68.36SCHWEGEL COMMUNICATIONS INC 3,327.78SCOTT COUNTY SHERIFF 365.00SECRETARY OF STATE 1,017.95SELL HARDWARE INC 733.57SHELSTAD/JULIE 236.53SHERATON DALLAS HOTEL 445.05SHERBURNE COUNTY COURTS 2,300.00SHERBURNE COUNTY SHERIFF 72.00SHOOTERS AUTO BODY .00SHOOTERS 24 HR TOWING 112.07SHOOTING STAR CASINO LODGE 426.00SHORT ELLIOT HENDRICKSON INC 10,540.23SHRED IT 838.02SIEMENS BUILDING TECH INC 4,162.50SILGJORD/BRANDON 193.42SKY VENTURES I 73.18SMITH/CYNTHIA L 33.00SOBANIA/MONIQUE 6.75SOLARWINDS INC 395.00SONS OF AMERICAN LEGION 1,100.00SPECTRUM MARKETING SERVICES 6,513.67SPEE DEE DELIVERY SERV INC 1,179.31SPODEN/JAYMES THOMAS 49,520.24SPORTS ILLUSTRATED 37.52SPRINGER/AMY 154.89ST. CLOUD CITY 1,166.07ST. CLOUD OVERHEAD DOOR CO 925.61ST. CLOUD REFRIGERATION, INC 1,052.32ST. CLOUD STAMP & SIGN INC 107.02ST. CLOUD TECHNICAL COLLEGE 1,200.00ST. CLOUD TIMES 2,886.92ST. GABRIEL’S HOSPITAL 10,191.84ST. GABRIEL’S OCCUPATIONAL HLTH 796.00STAFKI/JESSICA 100.00STANDARD PARTS 82.02STANLEY SECURITY SOLUTIONS 6,640.00STANTON GROUP 2,000.00STAPLES WORLD 224.00STAR TRIBUNE 1,673.60STARZ/JANE 95.70STATE OF MN .00STATE TREASURER 110,678.00STEARNS COUNTY 60.00STEARNS COUNTY DISTRICT COURT 3,115.00STEPHENS - PECK INC 65.00STEPHERSON, SANFORD & THONE 40.00STEREO OPTICAL COMPANY INC 40.21STERLING SOLUTIONS INC 700.00STOERZINGER/SHEILA 35.20STOPTECH, LTD 734.35STRACK/SHAYLA 570.87STRAHL/REBECCA 120.00STREICHER’S 9,704.47STRZELECKI/ILA 330.00SUBWAY 141.70SUE’S DRIVE IN 125.00SUNBURST CHEMICALS INC 94.45SUSKA/CAROLYN 486.47SYMANIETZ/DEBBIE 96.80SYTEK COMMUNICATIONS 2,711.31TABATT/FRED 50.00TABATT’S 24 HR TOWING 510.00TAMM/DIANE 161.70TASER INTERNATIONAL 775.00TELREPCO 14,820.00THE ODYSSEY GROUP 35.00THINKCP TECHNOLOGIES 228.00TIEMANN/WILLIAM 21.00TIME 15.00TODD COUNTY COURT ADMINISTRATR 440.00TOSHIBA FINANCIAL SERVICES 9,404.31TOWNLINE AUTO & TOWING 185.31TRAFFIC MARKING SERVICE INC 25.55-TRAUT WELLS, INC/MARK .00TRAVERSE COUNTY COURTS 135.00TRETTEL/BRIAN 40.00TRETTEL/IRENE 73.70TRETTEL/MICHAEL L 1,685.73TRI MIN SYSTEMS INC 14,047.07TRI-DIM FILTER CORPORATION 647.80TROUT LAKE CAMPS 2,100.00TRUTWIN’S SERVICE & REPAIR 1,737.31TSCHIDA/PAUL 441.00TYKWIENSKI/MICHAEL & ANITA 604.00ULRICK/JEROME 2,179.25ULRING/JOEL 1,640.70ULTRAMAX 11,807.00UNDERSANDER/JACK 490.05UNICEL 3,514.80UNIFORMS UNLIMITED 1,179.94UNITED BUSINESS SUPPLY 291.81UNITED FIRST AID & SAFETY INC 475.00UNITED STATES POSTAL SERVICE 70,000.00UNITED WAY 2-1-1 450.00UNITY FAMILY HOME CARE 105.12UNIVERSITY OF MINNESOTA 870.00UNIVERSITY OF MINNESOTA 9.00UNIVERSITY OF MINNESOTA 85.00UNIVERSITY OF MINNESOTA 25.00UNIVERSITY OF MINNESOTA 73.49UNIVERSITY OF MINNESOTA 127.19UNIVERSITY OF OKLAHOMA 1,155.00UPTOWN MENTAL HEALTH CNTR INC 1,565.50US BANK 1,514,936.23US POSTAL SERVICE 1,013.20US RECORDS 5,169.30USSET, WEINGARDEN, LIEBO 159,199.00VALENTINE/GREGG 70.00VERIZON WIRELESS 15,920.56VERNON COMPANY/THE 3,616.55VETERANS OF FOREIGN WARS 25.00VETERANS OF FOREIGN WARS 25.00VETERANS OF FOREIGN WARS 25.00VETERANS VAN DRIVERS FUND 1,900.00VOGL/DENISE 190.40VOIGT/TRACY 110.61

VOSEN AUTO REPAIR/CHRIS 205.30WADENA COUNTY COURTS 50.00WADENA COUNTY PUBLIC HEALTH 1,191.71WAGNER, FALCONER & JUDD 3,840.00WAL-MART COMMUNITY 67,423.15WAL-MART STORES, INC 5.00WALCHESKI/KEITH & GRETCHEN 30.00WARNBERG/HASTEN 10.48WARNBERG/MICHELLE 67.38WARNER’S USED CARS, INC 748.70WASTE MANAGEMENT OF NORTHERN M 5,909.31WATERSTOP CORP 582.11WELLE/LOUISE 70.23WELLS/GARY & CARMAN 38.00WELLS FARGO HOME MORTGAGE 86,822.30WENZEL/TOM 2,140.35WESMIN RESOURCE CONSERVATION & 400.00WEST BROADWAY AUTOMOTIVE INC 994.75WEST CENTRAL JAIL ADM ASSN 1,275.00WEST CENTRAL LIGHTING SUPPLY I 504.98WEST GROUP 22,369.93WEST SIDE RECREATION 649.07WICZEK’S FLOORS & MORE 32.03WIGER/DR. OLIVER 13,500.00WILFORD & GESKE 80.00WILKIN COUNTY SHERIFF 40.00WILLEM TRUST/BRUCE & CLARICE 1,050.00WINNESHIEK COUNTY COURTS 13,000.00WINNING EDGE SEMINARS INC 1,250.00WISETH/DARRELL 36.00WONDERLICH/SCOTT A 88,418.10WRIGHT COUNTY COURTS 700.00WRS GROUP LTD 2,256.50WYATT/JAMES & CINDY 400.00YELLOWFISH SOFTWARE 2,000.00YOUNG/EUGENE 16.38YOUNG/RACHEL 848.91ZARNS OIL COMPANY 2,033.10ZIMMERMANN/GALE A 1,458.20ZIX CORP 6,946.881ST AVE. AUTO REPAIR, INC 2,311.93COUNTY REVENUE FUND$14,600,908.78 TOTALPUBLIC WORKS FUNDAAA STRIPING SERVICE COMPANY 1,916.00ABM EQUIPMENT & SUPPLY LLC 101.02ACCLAIM BENEFITS 20,686.82ACCLAIM BENEFITS 198.12ACE BROTHERS WELDING INC 171.00ACS 4,624.95ADIUM OIL COMPANY INC 11.79AGRAM TOWNSHIP 9,417.89ALLIED WASTE SERVICES 800.80AMERICAN MESSAGING 59.01AMERIPRIDE LINEN & APPAREL SRV 3,740.90ANDERSEN/DALE E 200.00ANDERSEN/INC/EARL F 5,410.20ARCHER’S SUPPLY CO INC 45.62ARROWWOOD RESORT & CONFERENCE 323.59ASSOCIATION OF MN COUNTIES 350.00ASTLEFORD INTERNATIONAL 60,147.00ATSSA 77.00AUDIO COMMUNICATIONS OF BIG LAKE 932.63AUTO VALUE LITTLE FALLS 8,082.03AUTOMATED BLDG COMPONENTS 15.00BACKOWSKI/STEVE 1,839.15BALLOU/DUANE 420.00BALLOU PLUMBING & HEATING 5,176.62BARNA, GUZY & STEFFEN, LTD 5,375.04BELLE PRAIRIE TOWNSHIP 18,825.44BELLEVUE TOWNSHIP 19,423.54BENSON RADIATOR 54.00BERG/SUSAN 200.00BERMEL’S STORE 3,483.00BEUTZ/MILTON 200.00BJERGA’S FEED STORE 32.78BLOCK/JIM 200.00BMO (P CARD) 6,450.90BOB’S LUMBER & SUPPLY 90.38BONESTROO ROSENE ANDERLIK 7,906.00BOYER FORD - ROGERS 8,050.73BOYER FORD TRUCKS INC 259.21BRANDL MOTORS 581.73BRAUN INTERTEC CORPORATION 3,950.00BROCK WHITE COMPANY 362.00BRUTGER/WAYNE 200.00BUCKMAN TOWNSHIP 17,356.59BUH TOWNSHIP 12,025.79BURLINGTON NORTHERN - SANTA FA R 155,424.21BUSINESS MACHINES PLUS 780.38BUZZELL, JR/CARVIN 200.00CARDMEMBER SERVICE 3,301.11CATCO 4,119.65CDW GOVERNMENT INC 466.72CEMSTONE PRODUCTS COMPANY 3,383.94CENTERPOINT ENERGY 21,844.59CENTRAL APPLICATORS, INC 17,493.63CENTRAL GLASS COMPANY 500.77CENTRAL HYDRAULICS, INC 1,703.30CENTRAL LAKES COLLEGE 90.00CENTRAL MCGOWAN, INC 1,909.59CENTRAL MN DOOR SERVICE 11,189.42CENTRAL MN ELECTRIC, INC 3,015.17CENTURYLINK 211.11CENTURYTEL OF MN INC 1,039.12CHEMSEARCH 835.63CITI LITES, INC 320.00COLLINS/RICHARD 4.40COMMISSIONER OF REVENUE 59,166.86COMMISSIONER OF TRANSPORTATION 15,700.23CONCEPT FINANCIAL GROUP 91.79CONSOLIDATED TELEPHONE CO 2,730.06CONSTRUCTION BULLETIN 398.00CONSTRUCTION SERV DIVERSIFIED 1,371.13CONTECH CONSTRUCTION, INC 127,946.13CROW WING POWER & LIGHT 492.00CROWDER’S STATION 31,596.02CRYSTEEL TRUCK EQUIPMENT 25,478.55CULDRUM TOWNSHIP 11,524.94CUSHING TOWNSHIP 11,743.82CUSTOM PRINTING OF LF, INC 3,885.36CYRUS AUTO PARTS 26.71DAKOTA PETROLEUM EQUIPMENT 730.00DALE’S FARM REPAIR 234.57DANIELS/TOM 30.85DARLING TOWNSHIP 12,497.67DEERY AMERICAN CORPORATION 56,108.50DEPUTY REGISTRAR 13 2,833.43DESIGN ELECTRICAL CONTRACTORS 24,697.77DESIGN ELECTRONICS 194.42DIAMOND IND CLEANING EQUIP 16,114.96DIAMOND VOGEL PAINTS 1,412.13DLL EXCAVATING, INC 8,440.00DMS MACHINE, INC 680.70DONDELINGER 90.20DOROFF/DEAN 100.00DOUCETTE’S LANDSCAPING & CONTR 35,849.05DRIVERS & VEHICLE SERVICES 399.00DYNA SYSTEMS 728.43E & J PRESS 582.62ECM PUBLISHERS INC 839.65EJM PIPE SERVICES INC 23,128.00ELMDALE TOWNSHIP 20,213.68EMPLOYMENT ENTERPRISES INC 293.00EN POINTE TECHNOLOGIES 1,314.44ESRI 319.50EVANS IMPLEMENT 11,079.36EVERGREEN EQUIPMENT INC 10,993.61FALLS GM CENTER 1,570.43FASTENAL COMPANY 5,289.59FERBER, INC 750.00FERCHE, INC/JR 752,937.34FIRST LAB 249.00FLEET REFINISHING SYSTEMS 13,705.82FORCE AMERICA 2,699.02FORTIS BENEFITS INSURANCE CO 3,760.72FRIEDRICH/JESSE 299.43FROGGY’S SIGNS & GRAPHICS 352.99FRONTIER PRECISION, INC 50,626.61FRUECHTE/JOHN 16.00GADACZ/JEROME 210.00GALSTON.MATT 896.52GAS SERVICE CO INC 953.56GENE’S SERVICE 113.44GENERAL RENTAL CENTER 426.83GENOLA GRAIN CO INC 22.92GOPHER STATE ONE-CALL 155.10GOTTWALT & GWOST CONSTRUCTION 15,205.60GOTVALD IMPLEMENT 39.45GRANITE TOWNSHIP 10,806.97GREEN PRAIRIE TOWNSHIP 9,120.51GWOST/SHANNON 95.77H & L MESABI, INC. 1,595.64H & R CONSTRUCTION 375,051.75HANCOCK CONCRETE PRODUCTS, LLC 4,696.43HARTMANN’S INC 140.73HAYES/DAN 50.00HEALTH PARTNERS 358,271.50HEARTLAND TIRES SERVICE INC 7,908.77HENRY/SEAN 129.93HILLMAN TOWNSHIP 4,814.90HILMERSON/JIM 200.00HILMERSON COLLISION CENTER INC 797.50HILMERSON RV & MARINE 121.36HILMERSON SPORTS CENTER 159.15-HOFFMAN GRAVEL & EXCAVATING IN 16.71HOHEISEL’S SEPTIC SERVICE 288.00HOLMGREN/ROBERT 541.75HOME FURNACE COMPANY INC 1,340.68HOULE/WILLARD J 2,678.25HSBC BUSINESS SOLUTIONS 97.30HUMANA DENTAL 5,247.32HUSKY SPRING 201.08HWY SAFETY ZONE 634.21IKON OFFICE SOLUTIONS 93.41IKON OFFICE SOLUTIONS - RENT 1,818.30IMAGING PATH 19.35INDUSTRIAL MAINT SUPPLIES 67.07INTERSTATE BATTERY SYSTEM 1,401.00J & J SNOW & LAWN CARE 200.00JACOBS TRADING COMPANY 3,195.00JELINSKI/JAY 200.00JERRY’S TRACTOR REPAIR, INC 1,453.10JOHNSON/BRUCE 250.00JOHNSON/DUANE L 59.40JOHNSON CONTROLS INC 846.18JOHNSON FEED INC 95,966.77JOHNSTON/SHANNON 200.00JUSTIN/GARY 250.00KAMP’S KORNER 905.40KASELLA/KEVIN 250.00KINGSWAY CONSTRUCTION, INC 16,000.00KJELDERGAARD/WALTON 1,785.50KLEMISH/TYRUS & DONNA 200.00KNIFE RIVER - BAUERLY BROS 5,138.31KOESTER/GERALD 550.00KOSEC/THOMAS A 3,080.00KOSEC CONSTRUCTION 2,925.00KOSTREBA/JOHN 131.32KOWALCZYK GRAVEL INC 515.64KRIS ENGINEERING INC 4,513.99KUCHINSKI/ROBERT 1,425.00LAB SAFETY SUPPLY 2,019.12LACAL EQUIPMENT INC 1,129.00LAKE STATE INDUSTRIES, INC 750.00LAKIN TOWNSHIP 10,645.18LANDWEHR CONSTRUCTION, INC 8,313.56LANGE OIL COMPANY 95.40LEIDENFROST/BILL 198.64LEIDENFROST/TOM 250.00LEIGH TOWNSHIP 5,575.83LIFE INSURANCE COMPANY 249.00LINCOLN GAS 892.51LITTLE FALLS AREA CHAMBER OF 12.00LITTLE FALLS CITY 1,982.17LITTLE FALLS COLLECTION BUREAU 85.88LITTLE FALLS FLEET SUPPLY 1,229.57LITTLE FALLS GLASS 339.07LITTLE FALLS HARDWARE HANK 1,280.04LITTLE FALLS MACHINE INC 15,281.97LITTLE FALLS TOWNSHIP 25,421.53LOCATORS & SUPPLIES 1,400.03LOVEN/LARRY 2,100.00M & R SIGN CO INC 43,126.49MARCO 106.24MARV’S WOOD 40.32MAUS/GILBERT 200.00MD MECHANICAL, INC 167.11MEDTOX 91.98MEYER/CAROL 200.00MEYER/DON 238.61MID MN EXCAVATING 1,000.00MID-AMERICAN RESEARCH CHEMICAL 907.02MIDWAY IRON & METAL CO INC 5,953.34MIDWEST CONTRACTING, LLC 226,279.07MIELKE OIL COMPANY 29,784.74MILLS MOTOR INC 355.62MINNESOTA NCPERS LIFE INS 3,569.42MN ASPHALT PAVEMENT ASSN 120.00MN ASSN OF COUNTY AG INSPECTOR 75.00MN BENEFIT ASSOCIATION 1,923.63MN COUNTIES INTERGOVTAL TRST 151,856.00MN COUNTY ENGINEERS ASSN 240.00MN DEPARTMENT OF LABOR & INDUS 345.00MN DEPARTMENT OF REVENUE 11,620.56MN DEPT OF NATURAL RESOURCES 386.07MN DEPT OF PUBLIC SAFETY 75.00MN DEPT OF REVENUE 8,498.38MN HWY SAFETY & RESEARCH CTR 984.00MN INDEPENDENT PETROLEUM, INC 362.24MN MUTUAL LIFE INSURANCE CO 2,169.42MN PESTICIDE INFO & ED 175.00MN POWER & LIGHT 15,252.69MN STATE PATROL, CMV SECTION 64.00MN TRANSPORTATION ALLIANCE 3,060.00MN UNEMPLOYMENT COMP FUND 3,091.65MOLITOR/KEVIN 2,240.00MORRILL TOWNSHIP 12,948.58MORRISON COUNTY HIGHWAY DEPT 368.06MORRISON COUNTY RECORDER 300.00MOTLEY TOWNSHIP 2,427.15MOUNT MORRIS TOWNSHIP 2,072.59MUFFEX MUFFLER CENTER 105.66NACO - MIDWEST 75,155.38NATIONAL HIGHWAY INSTITUTE 1,500.00NELSON AUTO BODY 300.00NORBERG/GERALD 250.00NORGREN/ROSS S 129.35NORNBERG STEEL & TRAILER, INC 666.13NORTH AMERICAN SALT CO 126,348.70NORTH STAR DRILLING, LLC 175.00NORTHERN NATURAL GAS COMPANY 250.00NORTHERN SAFETY TECHNOLOGY 1,258.48NORTHLAND FIRE PROTECTION 712.44NORTHSTAR TRUCK SALES INC 24,495.00NORTHWAY OIL COMPANY, INC 230.48NORTHWEST SEALING 7,271.60OBERT FENCE CO 1,000.00OK TIRE & BAIT PTRSHP 6,621.69OKERMAN/RICKI 117.31OKROI’S AUTO SALVAGE, INC 50.00OLMSTED COUNTY PUBLIC WORKS 27,000.00OLSEN COMPANIES 90.46OLSON/STEVE 19.00OPATZ ELECTRIC 153.36PANTZKE/ANDREW 200.00PAP’S SPORT SHOP 140.00PARKER TOWNSHIP 12,402.25PETE & JOY’S BAKERY 68.29PETERSEN BODY SHOP 1,361.00PIERZ CITY 1,286.99PIERZ ELECTRIC, INC 523.82PIERZ EQUIPMENT & REPAIR 13.31PIERZ TOWNSHIP 10,107.83PIKE CREEK TOWNSHIP 19,596.10PLATTE TOWNSHIP 7,583.73POINTS NORTH PROPERITES, INC 200.00POMP’S TIRE SERVICE INC 1,946.65PONTS LOGGING & LUMBER 40.61POST/BRIAN 38.00POSTER/GREG 200.00POSTMASTER 34.40PRAIRIE MOTORS, INC 512.72PREFERRED CHOICE CHIROPRACTIC 60.00PREMIUM WATERS INC 336.84PRIMROSE OIL CO INC 1,044.58PRO-BUILD 249.01PROM/DONALD J 215.44PUBLIC EMPLOYEE RETIREMENT ASN 204,085.34PULASKI TOWNSHIP 7,434.09PUSC/ALAN 200.00QUALITY BLENDING 1,484.60QWEST COMMUNICATIONS 3,458.28QWEST COMMUNICATIONS 317.46RADCO 458.00RAHN’S OIL & PROPANE INC 34,711.01RANDALL BUILDING SUPPLIES 171.24RANDALL CITY 4,440.92RANDALL HARDWARE 104.74RAUCH/ROGER 200.00RAYMOND J 1,000.00RDO EQUIPMENT CO 15.35RED’S AUTO & BAIT 6,835.39RED’S AUTO ELECTRIC 642.65REED BUSINESS INFORMATION 745.38REIMER/MARK 200.00RICH PRAIRIE SEWER & 891.02RICHARDSON TOWNSHIP 11,170.45RIPLEY TOWNSHIP 16,408.37ROAD EQUIPMENT PARTS CENTER 61.52ROAD MACHINERY & SUPPLIES CO 1,924.84ROCHELEAU/DAN 200.00ROERICK/STEPHEN 200.00ROLSING/JIM 250.00ROSING TOWNSHIP 2,736.78ROSS/PETER & BONNIE 690.00ROYAL TIRE INC 4,184.73RT VISION, INC 8,975.74S & T OFFICE PRODUCTS 1,864.73SAEHR BACKHOE & GRAVEL INC 28,839.17SAFETY KLEEN CORPORATION 1,793.11SALARIES 1,033,861.93SANDERS/ROBERT 2.20SANDERS CONSTRUCTION 9,250.00SCANDIA VALLEY TOWNSHIP 22,662.08SCHELONKA/JOHN 98.44SCHILLING/JEFF 15.40SCHNEIDER/TOBY 602.19SCHROEDER CONST, INC/ROBERT 172,596.23SEARS 37.41SHARROW CABLE & LIFTING PRODUC 1,253.15SHIPMAN AUTO PARTS 817.60SOBIECH BACKHOE & TREE SERVICE .00SPECIALTY TURF & AG INC 2,277.97SPECTRUM MARKETING SERVICES 64.27SPEE DEE DELIVERY SERV INC 472.26ST. CLOUD STAMP & SIGN INC 39.29ST. CLOUD STATE UNIVERSITY 1,200.00ST. GABRIEL’S OCCUPATIONAL HLTH 1,262.00STANDARD PARTS 12,725.09STARR/DALE 315.00STEARNS COUNTY AUDITOR 100.00STEARNS COUNTY HWY DEPARTMENT 372.26STEARNS ELECTRIC ASSN 859.14STUCKMAYER/MELVIN 1,200.00SUNRISE AG COOP 1,065.00SUSKA/GEORGE 56.85SWAN RIVER TOWNSHIP 17,139.30SWANVILLE CITY 16,634.74SWANVILLE REDI-MIX 190.00SWANVILLE TOWNSHIP 12,104.06SWASER’S GARAGE 1,653.29TENNANT SALES & SERVICE CO 679.31THELEN HEATING & ROOFING, INC 310.00THINKCP TECHNOLOGIES 76.00THOMPSON/JOHN .00THOMPSON/SANDRA 200.00THROENER/GLEN 400.00TODD COUNTY HIGHWAY DEPARTMENT 4,395.07TODD COUNTY RECORDER 100.00TOM’S BACKHOE SERVICE, INC 7,443.48TOSHIBA FINANCIAL SERVICES .00TOWMASTER 2,790.38TRAFFIC MARKING SERVICE INC 72,347.75TRAFFIC TECHNOLOGIES INC 678.41TRETTEL/WILLIAM 200.00TRETTER, INC/MARVIN 12,341.04TRI-CITY PAVING, INC 5,544,908.24TRI COMMUNICATIONS SECURITY 797.92TRUCK UTILITIES INC 88,338.60TWO RIVERS TOWNSHIP 12,990.35UNICEL 1,097.85UNIVERSITY OF MINNESOTA 335.00US BANK 371,059.16VERIZON WIRELESS 4,321.51VETERANS OF FOREIGN WARS 840.52VIRNIG/KEVIN 200.00VIRNIG/ROGER 250.00VODAK/ROBERT 100.00WACKER/BRIAN 19.00WAL-MART COMMUNITY 605.91WALLY MCCARTHY’S CADILLAC 14,995.00WATERSTOP CORP 3,250.00WELINSKI/SHERRY 118.76WENZEL/TOM 18.70WESTSIDE EQUIPMENT 131.86WHEELER LUMBER LLC 430.60WHITE’S HOME CENTER 296.47WHITFORD/ED 135.55WIDSETH, SMITH, NOLTING & ASSOC 40,868.12WIMMER/SHANNA 200.00WINZENBURG/JOHN 120.49WOITALLA SERVICE COMPANY 25,412.34WRIGHT TREE SERVICE INC 9.924.74ZARNOTH BRUSH WORKS INC 601.73ZARNS OIL COMPANY 309.07ZEP MANUFACTURING COMPANY 357.04ZIEGLER, INC 82,506.03ZILKA/JEROME 750.00ZIX CORP 534.381ST CLASS AUTO GLASS 135.003D SPECIALTIES, INC 91.57PUBLIC WORKS FUND$11,670,803.70 TOTALSOCIAL SERVICES FUNDAAA ATTORNEY SERVICES 65.00ACCENT 3,465.00ACCESS HEALTHCARE 74.00ACCLAIM BENEFITS 62,409.14ACCLAIM BENEFITS 33,954.71ACCLAIM BENEFITS 337.59ACE HARDWARE 512.94AITKIN COUNTY SHERIFF 34.00ALC HOMES, INC 900.00ALEX-BRANDON CHILD SAFETY CTR 60.00ALVAR/LYNN 3,251.09AMERICAN MESSAGING 58.27AMSSA 50.00ANDERSON/JEANNE 1,386.00ANOKA COUNTY JC-CORRECTIONS 70,835.00ANOKA COUNTY SHERIFF 48.00ANYTIME FITNESS 287.55AP TECHNOLOGY 488.00ARROWHEAD CENTER INC 100.00

ASSN OF MN FAMILY CHILD 115.00ASSOCIATION OF MN COUNTIES 7,762.50AVANTI 3,330.00BACHAN/CYNDI 487.85BAKER/JESSICA 2,268.00BAKER/ROBIN 274.97BALDWIN/RODNEY OR DARLENE 18,470.73BARNA, GUZY & STEFFEN, LTD 4,398.80BARTA/RACHEL 470.25BECKER COUNTY SHERIFF 152.50BEDNARZ/DENNIS 238.15BELTRAMI COUNTY SHERIFF 110.00BENTON COUNTY SHERIFF 50.00BERG/RICHARD 3,256.44BIG ADVENTURES CHILD CARE CTR 113.16BILL’S STANDARD SERVICE 1,740.59BJORK/CORINNE 2,285.77BLUE CROSS - BLUE SHIELD OF MN 3,421.92BLUE EARTH COUNTY SHERIFF’S OF 42.00BMO (P CARD) 4,250.65BOB’S LUMBER & SUPPLY 4,353.94BOCHOW/CYNTHIA 654.51BODE/PATRICIA 38.50BOOKIN IT 26.65BOWLUS SENIOR CENTER 300.00BOYS & GIRLS CLUB 70.00BREEZE/ROBERT & STEPHANIE 2,784.42BREEZY POINT RESORT 25.00BRENNY FUNERAL CHAPEL 1,354.00BRIDGE WORLD LANGUAGE CENTER, I 1,088.00BROUNS/BETH 1,878.96BROWN/RONALD & JANE 8,759.43BROWN COUNTY SHERIFF 150.00BRUTGER/JANET 11,644.99BUCKMAN APARTMENTS 300.00BUERSKEN/THOMAS C 112.75BUKOVICH/PAUL 1,877.15BUSHINGER/DARREN 1,474.00BUSINESS MACHINES PLUS 823.17CALHOUN/DEBORAH 2,283.90CARDMEMBER SERVICE 2,966.43CASS COUNTY SHERIFF 200.00CASS COUNTY SHERIFF - ND 55.50CASTOR/LISA 2,202.25CATHOLIC CHARITIES 100,465.59CATHOLIC CHARITIES 2,690.81CENTRAL MN COMMUNITY CORRECTION 75.00CENTRAL MN COUNCIL ON AGING 3,703.16CENTRAL MN MENTAL HEALTH CTR 7,494.00CHADER BUSINESS EQUIPMENT, INC 403.64CHARGERS KIDS CLUB 125.00CHILDREN THERAPY WORKS, INC 300.00CHISAGO COUNTY SHERIFF DEPT 60.25CICHON/MELISSA 252.00CITRIX SYSTEMS, INC 482.25COBURN/DONNA 6,813.84COLLINS/RICHARD 206.75COMMISSIONER OF REVENUE 107,818.36COMMUNICATION BRIEFINGS 126.00CONSOLIDATED TELEPHONE CO 11,566.88CONTROLLED ACCESS LLC 863.00CORE PROFESSIONAL SERVICES 975.00CROSS COUNTRY SEMINARS 834.00CROW WING COUNTY SOC SERV 285.00CROW WING COUNTY TREASURER 650.00CUMMINGS MOBILITY CONVERSION 1,330.56CUMMINS & CUMMINS-ALLISON CORP 1,078.91DAKOTA COUNTY RECEIVING CTR 100,170.00DAKOTA COUNTY SHERIFF 50.00DARTNELL CORPORATION 137.00DEATONS MAILING SYSTEMS, INC 170.00DHS 2,596.93DHS - ANOKA 412 2,328.00DHS - CBHH 491 7,228.16DHS - MAPS 545,914.57DHS - MN SEX OFFENDER 462 36,603.20DIAL-A-RIDE 440.00DIEBEL/REBECCA 59.67DIVINE HOME CARE, INC 649.60DIVINE HOME CARE, INC 1,137.42DOBLE/ANN 2,760.60DOUCETTE/NANCY 13,592.01DRANGE/TONYA 630.00ECKERT/CAROL 630.00ECM PUBLISHERS INC 43.97EFFECTIVE LIVING CTR, INC 700.00ELLER/TRENA 2,479.40EMBASSY SUITES 441.69EMBLOM-BRENNY FUNERAL SERVICE 7,431.19EMBREE/DELMOND AND MARY 9,541.72EMPLOYMENT ENTERPRISE INC 78,666.37EN POINTE TECHNOLOGIES 10,026.86ERICKSON/MELANIE 940.52FAMILIES IN TRANS SERVICES, INC 800.00FAMILY CHIROPRACTIC CENTER 42.75FIERECK/ASHLEY 402.93FISHER/JUDY 303.60FORTIS BENEFITS INSURANCE CO 8,037.75FRED’S PLUMBING & HEATING 99.00FREEBORN COUNTY SHERIFF 65.00FREIE/BOBBI JO 812.49GENERAL SECURITY SERVICES CORP 9,400.00GERTKEN/MELISSA 100.00GESSELL/KATHRYN 3,702.60GESSELL/LYNETTE 1,883.68GOEBEL/JEAN MARIE 336.00GOERGER/HILDA 221.40GOFF/ROGER OR KIM 8,189.70GREAT RIVER ARTS ASSN 220.00GREAT STEPS 130.00GREATER MN FAMILY SERVICES 23,959.22GROW/ROXANNE 1,828.00GUITH/JEFF 843.05GUNDERSON/MELISSA 4,005.60GURBADA/PHILIPP OF SHELLEY 614.66HANDS OF HOPE RESOURCE CENTER 9,450.00HAUER BROS ELECTRIC INC 73.13HEALTH PARTNERS 693,001.00HELMERICK/DEBORAH 71.50HENNEPIN COUNTY HOME SCHOOL 37,800.00HENSEL/ROBIN 28,507.37HEWLETT-PACKARD CO 25,781.99HICKMAN/KARIE 270.00HICKMAN/TREVOR 420.00HIGHT/HELEN 5,743.10HILLMAN ADULT LEISURE CLUB 300.00HOOD/RANDOLPH AND LINDA 869.44HORIZON HEALTH 11,183.37HOUSTON/THOMAS & SANDRA 528.66HOVLANDKARENA 980.64HUBBARD COUNTY SHERIFF 227.20HUMANA DENTAL 19,412.34IBP 150.00IKON OFFICE SOLUTIONS 301.99IKON OFFICE SOLUTIONS - RENT 9,102.31IMAGING PATH 12.69IMPACT PUBLICATIONS, INC 738.00INFORMATION SYSTEMS CORPORTN 2,003.72INSTITUTE FOR NATURAL RESOURCE 84.00ISANTI COUNTY SHERIFF 62.00ITASCA COUNTY SHERIFF 50.00J P COOKE CO 342.66JEREMIASON - JENSEN/RUTH 3,435.19JOHNSON/CARLENE 210.00JOHNSON/DUANE L 132.00JOHNSON/KAREN 30.80JURGENSON/HEATHER 323.00KALPAKOFF/MICHAEL & TAMI 38,408.68KAMPS/MERLIN M 2,124.75KANDIYOHI COUNTY SHERIFF 58.80KEITH/MARILYN 39,895.20KELASH/DONNA 32,887.33KIDS KORNER - KIDS HIDE OUT 2,130.75KIGIN/MARIE 4,091.27KITCH/TRAVIS & RHONDA 1,203.22KLEINSCHMIDT/TERESA 323.55KNETTEL/KATIE 4,118.90KOERING/DALE & SHAUNA 3,826.02KUIPER/JAMES OR CYNTHIA 131.52LABORATORY CORP OF AMERICA 5,764.00LAKE COUNTY SHERIFF 40.00LAKEWOOD HEALTH SYSTEM 5,038.00LANDFILL 98.97LARSON/AL 75.00LARSON/DIANE 2,777.59LAWRENZ/NICOLE 92.00LAWYERS PROCESS SERVICE 680.00LEARNING AVENUES CHILD CARE CT 2,829.00LEASE/DANIEL & JENNIFER 2,192.81LEIDENFROST/JOY 23.85LICKTEIG/MICHELLE 6,391.44LIFE INSURANCE COMPANY 531.20LINDMAN/DANIEL 6,024.26LITTLE FALLS AREA CHAMBER OF 470.00LITTLE FALLS COMM SERVICES 1,070.00LITTLE FALLS SENIOR CENTER 300.00LITTLE FALLS TAEKWONDO 430.00LITTLE FALLS TAXI 63.00LUCKEN MUNCY/JODY 1,415.23LUTHERAN SOCIAL SERVICE 29,546.02LUTHERAN SOCIAL SERVICE 16,478.36LUTHERAN SOCIAL SERVICE - SILS 72,355.94LUTHERAN SOCIAL SERVICES 1,721.64LUTHERAN SOCIAL SERVICES 530.48LUTHERAN SOCIAL SERVICES MN 2,444.94MADDEN RESORTS 55.00MARCO 1,731.17MARTIN/DANIEL & TERRI 21,955.96MARTIN/PATRICIA 840.00MATHISON/WAIDE OR TANYA 336.00MAXSON/JODY & CHRIS 16,711.10MCF - TOGO 10,266.00MCGILLIS/GREG & MARY 168.00MEDTOX 30.66MEERS/KYLER E 976.10MERIDIAN SERVICES, INC 42,000.83METRO LEGAL SERVICES INC 811.00MEYER/DON 121.00MID MN DRUG TESTING 11,486.00MILLE LACS ACADEMY - ONAMIA 124,694.80MILLE LACS CO FAMILY SRVS 20.00MILLE LACS COUNTY SHERIFF 345.15MILLER/GAIL 1,927.37MILLER/JEANNE 336.00MINNESOTA NCPERS LIFE INS 5,450.16MN ADULT FC WORKERS ASSN 125.00MN ASSN OF COUNTY ADMINISTRATOR 250.00MN BENEFIT ASSOCIATION 1,437.03MN BOARD OF SOCIAL WORK 81.00MN CHILD SUPPORT PAYMENT CTR 1,080.21MN COUNTIES INTERGOVTAL TRST 8,600.00MN DEPARTMENT OF HEALTH 1,731.00MN DEPARTMENT OF REVENUE 136.00MN FRAUD INVESTGATORS ASSN 75.00MN MUTURAL LIFE INSURANCE CO 12,475.60MN SOCIAL SERVICE ASSN 1,855.00MN STATE AUDITOR 6,137.30MN UNEMPLOYMENT COMP FUND 837.00MOHR/VERNILDA 9.00MOLL/DALE & BARB 1,680.00MORA PSYCHOLOGICAL SERVICES 2,400.00MORITZ/DARLENE 10.00MORRISON COUNTY CHILD PROTECT TEAM 4,041.96MORRISON COUNTY PUBLIC HEALTH 30,655.80MORRISON COUNTY RECORDER 612.00MORRISON COUNTY REVENUE 5,610.50MORRISON COUNTY SOCIAL SERVICES 1,000.00MORTENSON/TANYA 995.45MOUNTED EAGLES, INC 1,100.00MOWER COUNTY SHERIFF 65.00MRCI 1,593.58MURRAY/CHARITY A 74.25MUSIC ON BROADWAY 120.00NACO - MIDWEST 129,145.54NOLAN/LISA 1,473.89NORNBERG/KARLA 2,823.99NORTH CENTRAL 37.50NORTH HOMES, INC - FOSTER CARE 38,236.12NORTHERN PINES MENTAL HLTH, INC 38,933.75NORTHWOOD CHILDREN’S HOME 140,953.00NORTHWOODS DIAGNOSTIC & ASSMNT 17,342.19NUTRITION CENTER, SUNNY PINES 300.00OAKRIDGE HOMES, INC 57,876.27OFFICE OF ENTERPRISE TECHNOLOG 750.83OKERMAN/SCOTT 32.50OLESON/JULIA 67,305.08OSFLAG/JEAN 860.00OTTER TAIL COUNTY SHERIFF 110.00PACER SERVICE CENTER 33.76PAP’S SPORT SHOP 58.18PARENT RETREAT 103.67PARKS/STACY 111.00PATH 30,188.45PEINE/FELIX 45.00PELKA/MICHELE 32.09PENNINGTON COUNTY SHERIFF OFFC 25.00PESI HEALTH CARE 184.99PETERSON/LEIGH 3,792.54PETERSON/ROXANNE 172.50PHILLIPS - SLUKA/THERESA 151.30PICK/CHERYL 604.24PIERZ SENIOR CENTER 300.00PILLAGER HUSKIES CHILD CARE CE 2,018.03PINE MANORS, INC 275.00PINEHAVEN YOUTH - FAMILY SRVS 166,901.15PORT BOYS GROUP HOME 2,267.84PORT GIRLS GROUP HOME 22,953.36POSCH/ TIM AND MARY 45,522.58POSTMASTER 300.00PRAIRIE COMMUNITY SERVICES 4,275.12PRATT/SARAH 1,585.85PRESCRIPTION SHOPPE 76.77PROCTOR/BRYAN 119.15PRODUCTIVE ALTERNATIVES INC 107,457.19PROFESSIONAL TREATMENT FOSTER 2,368.80PRYOR SEMINARS/FRED 316.00PRZYBILLA/SABRINA 1,828.19PUBLIC EMPLOYEES RETIREMENT ASSN 388,428.55RAKOW/JOSEPHA 1,596.00RAKOW/THERESA 38.50RANDALL SENIOR CENTER 300.00REDWOOD BIOTECH 148.75REDWOOD COUNTY SHERIFF 106.20REGER/STEPHEN 2,452.29REM-CENTRAL LAKES, INC 27,194.08RENNER/LEON & SANDY 2,493.75RICHLAND COUNTY 30.00RISING PHOENIX 6,565.22RISING STARS THER EQUITATION 6,250.00RIVERVIEW PSYCHOLOGICAL SERVIC 1,269.74ROWEN/CINDY 168.00ROYALTON SENIOR CENTER 300.00RURAL MN-CEP, INC 260,074.83RUTTGER’S BAY LAKE LODGE 293.94S & T OFFICE PRODUCTS 12,726.23SALARIES 1,957,794.83SAMLER/KIM 5,318.52SCHILLING/JEFF 15.40SCHLICHTING/KRIS 2,765.46SCHOOL DISTRICT - 482 50.00SCHWEGEL COMMUNICATIONS INC 246.35SCOOTER STORE, INC/THE 2,450.00SCZUBLEWSKI/JAMES J 351.94SECRETARY OF STATE 280.00SEVEN COUNTY PROCESS SERVERS 815.00SHAFFER/DOLORES 139.37SHELLEY FUNERAL CHAPELS, INC 16,690.73SHERBURNE COUNTY SHERIFF 45.00SHERIFF’S YOUTH PROGRAMS 3,767.88SHRESTHA/ROHITY 69.98SKILLPATH SEMINARS 298.00SOCIAL SECURITY ADM 10,250.12SPECTRUM MARKETING SERVICES 5,263.58SPEE DEE DELIVERY SERV INC 1,310.77ST. CLOUD HOSPITAL 6,325.59ST. CLOUD METRO TRANSIT COMMISS 750.00ST. CLOUD STAMP & SIGN INC 203.79ST. FRANCIS CONVENT - REC CENER 2,190.62ST. GABRIEL’S HOSPITAL 1,881.93ST. GABRIEL’S OCCUPATIONAL HLTH 260.68ST. LOUIS COUNTY SHERIFF 92.00STAR SERVICES 240.30STAR SERVICES 59.00STEARNS COUNTY SHERIFF 50.00STEFFEN/APRIL 4,530.73STEFFEN/KAREN OR KEITH 1,602.16STEIN/AARON 317.90STONER/STACI 276.60STRACK/LONNIE 2,407.98STREMPKE/MARTIN & MICHELLE 27,459.06SWANVILLE COMMUNITY ED PRGMS 27.00SWANVILLE SENIOR CENTER 300.00SYNTAX, INC 3,027.32SZCZODROSKI/KAREN 385.00TABATT/JOHN & JEAN 269.10TALAHI ELEMENTARY SCHOOL 74.00TANNER/TRACEY 1,530.36TEPLEY/ANGELA 3,598.98TERWEY/DEBRA S 1,767.59TETREAUT PSYCHOLOGICAL SERVICE 791.42THESING/ANDREW & ANGELA 796.00THOMAS ALLEN, INC 5,570.00THOMAS L PRICE & ASSOCIATES 12,889.44TODD COUNTY RECORDER 16.00TODD COUNTY SHERIFF 394.00TOENIES/RUBY & KEN 1,650.97TOSHIBA FINANCIAL SERVICES .00TRETTEL/RITA 16,761.80TRETTER/RONALD 3,078.00TRI MIN SYSTEMS INC 9,729.80TRI-COUNTY ACTION PRGM, INC 185,780.20TSCHIDA/SHERRY 273.60TURNBULL/JEAN 557.01UNICEL 243.60UNITY FAMILY HOME CARE 5,256.66UNIVERSITY OF MN PHYSICIANS 66.36UPSALA SENIOR CENTER 300.00US BANK 683,811.93VERIZON WIRELESS 8,351.57VERKENNES/MARYKAY 1,623.75WADENA COUNTY SHERIFF 100.00WAL-MART COMMUNITY 123.48WASHBURN COUNTY SHERIFF (WI) 50.00WASHBURN MCREAVY 1,010.00WASHINGTON COUNTY SHERIFF 65.00WATONWAN COUNTY SHERIFF 40.00WEBER COUNTY SHERIFF 0.00WEIDENBACH/AMANDA 25.00WEISZ/JULIA 4,166.16WENZEL/TOM 12.65WIPPLER/DEBORAH 493.81WISE/JACQUELINE 300.51WOLFF DRUG 6.00WOODLAND HILLS 31,338.24WRIGHT/TIMOTHY & STEPHANIE 13,747.20WRIGHT COUNTY SHERIFF 343.00YMCA - ST. CLOUD 425.04YOTTER/BETH 1,936.51YOUNG/DEAN 879.07ZAK/ANITA 38.50ZILKA/MIKE 126.00ZIX CORP 534.372ND WIND EXERCISE 587.434IMPRINT, INC 222.65SOCIAL SERVICE FUND$7,995,385.40 TOTALSOLID WASTE FUNDACCLAIM BENEFITS 1.09ADVANCED WEIGHING SYSTEMS INC 1,600.00ALLIED WASTE SERVICES 709.81BACKOWSKI/STEVE 17.60BELLE PRAIRIE TOWNSHIP 647.00BELLEVUE TOWNSHIP 1,678.00BMO (P CARD) 486.30BOWLUS CITY 1,480.00BUCKMAN CITY 375.00BUSINESS MACHINE PLUS 4.79CARDMEMBER SERVICES .00CDW GOVERNMENT INC 64.41CENTRAL FIBER CORPORATION 6,648.48COLLINS/RICHARD 37.40COMPAR INC 43.82CONSOLIDATED TELEPHONE CO 270.13CONTECH CONSTRUCTION, INC 7,387.00CROW WING POWER & LIGHT 98,194.98CULDRUM TOWNSHIP 1,601.00CULLIGAN 105.64DARLING TOWNSHIP 2,225.00DEX MEDIA EAST LLC 1,243.35ELMDALE CITY 1,429.00ELMDALE TOWNSHIP 2,621.00EN POINTE TECHNOLOGIES 85.44EPG COMPANIES, INC 2,236.50FAIRBANKS SCALES, INC 1,880.70FLENSBURG CITY 1,497.00FROGGY’S SIGNS & GRAPHICS 655.75GAS SERVICE CO INC 5,486.48GENERAL RENTAL CENTER 29.82GENOLA CITY 1,410.00GREEN PRAIRIE TOWNSHIP 305.00HARDING CITY 1,428.00HEWLETT-PACKARD CO 659.62HILLMAN CITY 1,390.00HOLDEN ELECTRIC INC 2,643.53HONEY WAGON, LLC 6,468.75HYDRO-ENGINEERING, INC 1,081.41JOHNSON/DUANE L 316.80KOWALZEK/AMY 211.75LAB SAFETY SUPPLY 2,374.97LAKIN TOWNSHIP 868.00LASTRUP CITY 1,425.00LEWIS MOTOR REPAIR, INC 1,902.52LIESCH ASSOCIATES INC 35,014.97LITTLE FALLS CITY 9,035.00LITTLE FALLS RADIO INC 896.00LITTLE FALLS TOWNSHIP 14,258.26LITTLE FALLS WASTE INC 1,442,249.32MARCO 213.34METROPOLITAN CNCL ENV SERVICES 575.00MEYER/DON 412.50MN COUNTIES INTERGOVTAL TRST 550.00MN DEPARTMENT OF HEALTH 1,400.00MN DEPARTMENT OF LABOR & INDUS 20.00MN DEPARTMENT OF REVENUE 26,646.00MN DEPT OF NATURAL RESOURCES 128.86MN DNR WATERS 265.20MN POLLUTION CONTROL AGENCY 15.00MN SWAA 50.00MN VALLEY TESTING LAB INC 46,904.90MONITOR TIRE DISPOSAL INC 16,047.81MORRILL TOWNSHIP 1,003.00MOTLEY CITY 1,668.00NEDLAND INDUSTRIES, INC 115.51NORTH STAR DRILLING, LLC 45.00NORTHERN WATER WORKS SUPPLY IN 2,820.00PIERZ CITY 2,279.00PIERZ SANITATION, INC 34,393.03PIERZ TOWNSHIP 4,784.00PULASKI TOWNSHIP 1,591.00RANDALL CITY 1,643.00RAY’S BODY SHOP INC 2,671.88RETROFIT COMPANIES, INC/THE 806.47RIPLEY TOWNSHIP 1,140.00

ROYALTON CITY 1,811.00RW BECK 3,269.07S & T OFFICE PRODUCTS 42.46SAEHR BACKHOE & GRAVEL, INC 237.00SCANDIA VALLEY TOWNSHIP 1,786.00SCHILLING/JEFF 169.40SCHWEGEL COMMUNICATIONS INC 401.07SIMBECK & ASSOCIATES, INC 2,001.48SOBIESKI CITY 1,473.00SPECIALTY TURF & AG INC 190.58SPECTRUM MARKETING SERVICES 2,542.62SPEE DEE DELIVERY SERV INC 76.72ST. CLOUD OVERHEAD DOOR CO 219.00STANDARD PARTS .00SUPERIOR JETTING 9,865.00SW INC 17,958.00SWANVILLE CITY 1,551.00TOSCHIA FINANCIAL SERVICES .00TRAUT WELLS, INC/MARK 1,466.28TRI - CITY PAVING INC 4,200.28TRI COMMUNICATIONS SECURITY 2,286.82UPSALA CITY 1,587.00VEOLIA ENVIRONMENTAL SERVICES 7,969.67WAL-MART COMMUNITY 34.79WASTE MANAGEMENT OF NORTHERN M 29,780.21WENZEL/TOM 169.40WM RECYCLE AMERICA 6,891.66SOLID WASTE FUND$1,910,849.40 TOTALPARKS FUNDALLIED WASTE SERVICES 431.78AUTO VALUE LITTLE FALLS 5.42BOB’S LUMBER & SUPPLY 155.29CENTRA SOTA COOP 17.86CENTRAL MN ELECTRIC, INC 10.26COMMISSIONER OF REVENUE 65.40EVANS IMPLEMENT 33.08GREAT RIVER GREENING 3,020.00HARTMAN’S INC 14.86HOHEISEL’S SEPTIC SERVICE 640.35LITTLE FALLS HARDWARE HANK 66.89MINNESOTA NCPERS LIFE INS 33.53MN COUNTIES INTERGOVTAL TRST 500.00MN DEPARTMENT OF REVENUE 1.00MN POWER & LIGHT 65.24PRAIRIE RESTORATION INC 507.66PRO-BUILD 17.43SALARIES 2,661.12US BANK 557.08PARKS FUND$8,804.25 TOTALBUILDING FUNGFALLSBURG WOODWORKING 428.61HAUER BROS ELECTRIC INC 10,818.86HOME FURNACE COMPANY INC 165.00INDIGO SIGNWORKS INC 183.71JOHNSON CONTROLS INC 2,632.11JOHNSON/PLMB & HEATING/CARL E 521.43KASELLA CONCRETE, INC 4,392.00KOSTREBA TUCKPOINTING & ROOFING 595.00MN DEPARTMENT OF REVENUE 175.00MN SAFETY COUNCIL 4,500.00MORRISON COUNTY TREASURER 4,080.00RELIANCE TELPHONE 765.00SCHWEGEL COMMUNICATIONS INC 265.08ST. CLOUD OVERHEAD DOOR CO 361.99WATERSTOP CORP 496.60BUILDING FUND$30,380.39 TOTALC.I. P. DEBT SERVICE FUNDUS BANK NA 2,330,277.40WELLS FARGO BANK, NA 350.00CIP DEBT SERVICE FUND$2,330,627.40 TOTALLOCAL COLLABORATIVE TIME STUDY FUNDARSENAULT/MARY 466.44BAUM/AERON 250.00BENTON TROPHY & AWARDS INC 38.62BMO (P CARD) 7,357.43BRINKS/JULIE 1,100.01BUSINESS MACHINE PLUS 60.71CARDMEMBER SERVICE 1,377.44CENTRAL MN COMMUNITY CORRECTIO 4,092.00ECM PUBLISHERS, INC 360.00FAMILY MEDICAL CENTER, PA 191.00FRANZOIA MEMORIAL FUND/JOHN 100.00FRANZOIA SCHOLARSHIP/JOHN 100.00GREATER MN FAMILY SERVICES 965.31HOLIDAY STATION 0216 70.00INDEPENDENT LIFESTYLES, INC 100.00INTEGRA TELECOM 1,068.16KALPAKOFF/MICHAEL & TAMI 1,884.45KEITH/MARILYN 2,000.00LITTLE FALLS AREA CHAMBER OF 470.00LOVE & LOGIC INSTITUTE 1,215.00MID-STATE EDUCATION DISTRICT 4,705.65MN DEPARTMENT REVENUE 242.00MORRISON CO CHILD PROTECT TEAM 9,724.69MORRISON COUNTY PUBLIC HEALTH 12,000.00NELSON/KRISTEN 886.80PETE & JOY’S BAKERY 125.79PIERZ HEALY HIGH SCHOOL 15,075.00PRODUCTIVE ALTERNATIVES INC 308.65ROWEN/CINDY 50.00ROYALTON SCHOOL DISTRICT 2,000.00SCHMID/CHRISTINE 66.00SCHOOL DISTRICT - 482 12,050.00SCHOOL DISTRICT - 484 .00SCHOOL DISTRICT - 486 12,050.00SCHOOL DISTRICT - 487 2,000.00SPECTRUM MARKETING SERVICES 4.15SUBWAY 67.41SYTEK COMMUNICATIONS 87.25TCC 289.31THOMAS L PRICE & ASSOCIATES 600.00TRI-COUNTY ACTION PRGM, INC 57.75TRI-COUNTY COMMUNITY ACTION IN 784.91VERKENNES/MARYKAY 100.00WAL-MART COMMUNITY 330.80WEIDENBACH/AMANDA 1,148.50WHEELCHAIRS PLUS, INC 164.50LOCAL COLLABORATIVE TIME STUDY FUND$98,185.54 TOTALMORRISON, TODD AND WADENA BOARD OF HEALTHTODD COUNTY PUBLIC HEALTH 494,879.47WADENA COUNTY PUBLIC HEALTH 325,787.090MORRISON, TODD AND WADENA BOARD OF HEALTH $820,666.47 TOTALSPECIAL DISTRICTSMORRISON COUNTY HRA 31,417.98MORRISON COUNTY REG RAIL 84,684.12REGION 5 DEVELOPMENT COMM 27,876.01RURAL DEV FINANCE AUTHORITY 71,241.26SPECIAL DISTRICTS$215,219.37 TOTALTAX COLLECTIONSADAMEK/DOUGLAS 121.00ANDERSON/DAVID J 532.00ANDERSON/RICHARD & BARBARA 34.00ANDERSON CUSTOM PROC, INC 5,494.94ARNTSON/THOMAS & LAURA 38.00BACH/PEGGY 10.00BATES/ROBERT & DONNA 830.00BETTERMAN/HEATHER 23.94BOSER/BRIAN & KARRIE 1,515.00BRADLEY/MICHAEL S 40.00BROWN/HAROLD E 45.00CALHOUN/ROSE MARY 20.00CHASE HOME FINANCE LLC 238.00COBORN’S, INC 42,271.00COLOMBE/DENNIS & MARY 829.00COMMISSIONER OF REVENUE 161.84COMMUNITY HOUSING DEV CORP 334.00COUTURE/TONY & KELLY 964.00CUSHING LAND COMPANY 64.00CYGNETURE TITLE & ABSTRACT 392.00CZECH/DAVID 30.00DENNEHEY/ROBERT 33.52DOBMEIER/NANCY 478.05DUKOWITZ, JR/JOHN 656.00DUROSE/RYAN & MELISSA 744.00EAGLE CONSTRUCTION, INC 144.00FALLS GM CENTER 3,123.00FENSKE/BRIAN & MICHELLE 1,482.00FIRST BAPTIST CHURCH 564.00GALLATI/JERRY & NORMA 115.00HARLANDER/TRAVIS & ANNAMARIE 1,048.00HARREN/STEVEN R 59.00HEADLEY/RICHARD & KATHERN 615.00HENDRICKSON/RUTH 6.32HESSE-BURNETT/JEANNE 278.00HIWAY FEDERAL CREDIT UNION 347.00HOFFMAN/DUANE & ROSE 28.00HOLLENKAMP/DAVID & MARY LOU 78.00HOLTZ/EDWIN & BRENDA 10.00HOME SAVINGS OF AMERICA 766.00JEFFRIES/ROBERT & VALERIE 27.00JOHNSON/TIMOTHY & KAREN 19.34KAPSNER/BERNARD 20.00KATORI/KIMBERLY 230.00KLOSS/DAVID & DIANE 792.00KROLL/PATRICK & MARY 108.00KULZER/PAUL & LAURIE 896.00LABORDE/LLOYD & JANICE 32.00LARSON/KENT TROY 78.00LASAR/JAN & JENNIFER 30.00LEBLANC/RANDY 28.96LOPEZ/DAVID 1,520.00MAC DENTAL LLC 44.00MARTINS/BRIAN J 26.00MCKENZIE/ROBERT & BARBARA 50.00MCLAUGHLIN/MICHAEL 539.00MEYER/CARMEN 20.00MID MN FEDERAL CREDIT UNION 523.00MILL POND OWNERS ASSN 31.68MILLER/ROBERT & GWEN 2,116.00MILLER/SCOTT A 159.00MN STATE TREASURER 2,607,399.70MONNEN/JEFFREY & SHAWNA 100.00MOREN/PAULINE 506.76MORRISON COUNTY TREASURER 2,221.17NAGORSKI/LAURENCE 107.37NATURE CONSERVANCY 2,870.00NEWMAN/JOEL 1,072.00OLDAKOWSKI/PAUL 126.00OLSON/TROY & GAIL 1,141.00OWENS/KEITH & JANET 18.00PIEKARSKI/BRADLEY 6.90PINE COUNTRY BANK 1,459.00PRIMUS/DAVID 537.00PSYCK, JR/CLARENCE 10.00RANDALL STATE BANK 742.00SANDERS/CLAYTON & CYNTHIA 594.00SCHMIDT/GERALD AND KIMBERLY 555.00SCHMIT/RYAN 5.08SCHNEIDER/HERBERT & LORETTA 158.00SCHOEPF/THOMAS & SARA 337.00SCHULTZ/LARRY & MARY JO 1,853.00SEPPELT/JOSH 50.00SHELLENBARGER/WESLEY 100.00SOLOMONSON/MAYNARD 874.00SOLOMONSON/MAYNARD & BETZE 874.00SOULE/RICHARD 92.00SOWADA/GARY & MARY 67.00STEARNS COUNTY ABSTRACT 601.00STEELE/NORMA S 20.00THEN/JOSEPH & DANETTE 6.00UNITY BANK 671.00US LINK 16.17VEITH LIVING TRUST 752.00VIRNIG/KENNETH 242.00WADDELL/RICHARD & BEVERLY 179.00WALDVOGEL/JEFFREY & MICHELLE 140.00WARD/WILLIAM & SAMANTHA 500.00WELLS FARGO BANK 153.80WELLS FARGO HOME MORTGAGE 1,017.00WHITLOW/LAURIE 861.00WILSHIRE CREDIT CORPORATION 31.08WIPPLER/DALE & DONNA 334.00ZABLOCKI/RICHARD & MARY 84.00ZIMNY/EDWARD 54.00ZWILLING/VIRGIL & JEAN 56.00TAX COLLECTION$2,701,446.62 TOTALTOWNSAGRAM TOWNSHIP 72,125.32BELLE PRAIRIE TOWNSHIP 98,278.26BELLEVUE TOWNSHIP 202,212.27BOWLUS CITY 29,306.59BUCKMAN CITY 25,855.76BUCKMAN TOWNSHIP 91,659.47BUH TOWNSHIP 50,447.17CROOKNECK LAKE IMP DISTRICT 9,296.71CULDRUM TOWNSHIP 69,661.16CUSHING TOWNSHIP 99,233.90DARLING TOWNSHIP 64,384.69ELMDALE CITY 13,999.02ELMDALE TOWNSHIP 154,218.10FISH TRAP LAKE IMP DISTRICT 21,393.52FLENSBURG CITY 18,216.56GENOLA CITY 11,834.61GRANITE TOWNSHIP 53,652.96GREEN PRAIRIE TOWNSHIP 66,976.97HARDING CITY 6,928.11HILLMAN CITY 3,201.59HILLMAN TOWNSHIP 17,612.97LAKE ALEXANDER IMP DISTRICT 53,815.75LAKIN TOWNSHIP 89,866.27LASTRUP CITY 13,492.41LEIGH TOWNSHIP 35,514.99LITTLE FALLS CITY 3,334,327.88LITTLE FALLS HRA 57,730.12LITTLE FALLS TOWNSHIP 312,969.69MN STATE TREASURER 1,955.94MORRILL TOWNSHIP 54,077.32MOTLEY CITY 299,816.35MOTLEY TOWNSHIP 23,770.61MOUNT MORRIS TOWNSHIP 28,202.22PARKER TOWNSHIP 45,015.53PIERZ CITY 368,667.36PIERZ TOWNSHIP 60,873.31PIKE CREEK TOWNSHIP 130,610.05PLATTE TOWNSHIP 47,206.77PULASKI TOWNSHIP 49,561.15RANDALL CITY 214,158.91RICH PRAIRIE SEWER & 62,749.17RICHARDSON TOWNSHIP 123,229.04RIPLEY TOWNSHIP 102,310.85ROSING TOWNSHIP 56,139.86ROYALTON CITY 260,650.76SCANDIA VALLEY TOWNSHIP 379,119.06SOBIESKI CITY 39,913.79SULLIVAN LAKE IMP DISTRICT 15,626.92SWAN RIVER TOWNSHIP 74,888.39SWANVILLE CITY 80,005.82SWANVILLE TOWNSHIP 44,066.35TWO RIVERS TOWNSHIP 79,278.98UPSALA CITY 142,540.77TOWNS$7,862,648.10 TOTALSCHOOLSSCHOOL DISTRICT - 116 260,264.18SCHOOL DISTRICT - 181 714.44SCHOOL DISTRICT - 2170 540,734.83SCHOOL DISTRICT - 2753 20,494.56SCHOOL DISTRICT - 480 248,396.10SCHOOL DISTRICT - 482 3,855,762.83SCHOOL DISTRICT - 484 1,065,649.82SCHOOL DISTRICT - 485 777,985.29SCHOOL DISTRICT - 486 262,179.88SCHOOL DISTRICT - 487 776,595.09SCHOOL DISTRICT - 51 171,956.59SCHOOL DISTRICT - 738 41,836.26SCHOOL DISTRICT - 740 414.54SCHOOL DISTRICT - 912 88,795.43SCHOOLS$8,111,779.84 TOTALSTATEMN DEPARTMENT OF REVENUE 671,431.00STATE TREASURER 117.00STATE$671,548.10 TOTALMOTOR VEHICLEDEPARTMENT OF NATURAL RESOURCE 241,041.54DEPUTY REGISTRAR 13 21,506.77MOTOR VEHICLE$262,548.31 TOTAL2417 VENDORS FINAL TOTAL $59,291,801.67PUBLISH: SEPTEMBER 26, 2010 (2357249)

Submitted photoBGC welcomes new board memberThe Boys and Girls Club of Morrison County has welcomedLittle Falls Police Officer David Stumpf to its Board of DirectorsStumpf is a 13-year veteran of the Little Falls Police Departmentand has been the school liaison officer for the past nine years.Bernie Jeub, Board president, said, “We are extremely pleasedthat Dave has joined us. His insights into the needs of youthsin our community will be very helpful for us to stay focused onthe critical issues facing our young people today.” Pictured are(from left): Jeub, Stumpf and Ricky Solomon, executive directorof the Club.Crane Meadows Friends tohost ‘nature photography day’The Friends of CraneMeadows along with the Refugestaff are hosting a NaturePhotography Day. This programis for anyone who hasever thought about takingup photography or who justwants some useful pointers. Itwill be held at Crane MeadowsNational Wildlife Refuge(NWR). The program will beginSaturday morning, Oct. 2,at 9 a.m.The program will startindoors with guidance anda presentation from guestspeaker, Brad Veenstra. Afterwards,the program willbe outdoors for a hands-onapproach led by Veenstra.The walk will start along thePlatte River Trail, a 3.6 miletrail that runs along the Riverand Rice Lake, through prairie,oak savanna, woodlandand wetland habitat.Veenstra is with IntegratedMedia. His involvement withphotography dates back to hischildhood days of taking photoswith his Kodak Hawkeyecamera. He was involved withschool district media servicesfor over a decade, plus severalother ventures.Most recently, he has beeninvolved with the productionof outdoor televisionprograms. He is the lead videographerfor the regionalTV program, Outdoors Minnesotaand the field producerfor Focus Outdoors which isa national hunting program.Veenstra will have some ofhis photos from all over thecountry on display. He willtalk about his involvementwith photography and sharehis pointers, as well as answerquestions.The indoor portion ofthe photography programwill be held in the shop facilityat Crane Meadows NWR.Crane Meadows is located offCounty Road 35, southeast ofLittle Falls.The Friends of CraneMeadows will have free coffeeand refreshments available.For more information, callPaul Soler at (320) 632-1575.Applications sought for Uof M Board of RegentsThe Regent CandidateAdvisory Council (RCAC) iscurrently accepting applicationsfor four positions onthe Board of Regents of theUniversity of Minnesota (Uof M).The 24-member RCACwas created in 1988, by theMinnesota State Legislatureand is responsible for recruiting,screening and recommendingRegent candidatesto the Legislature for electionto the Board. From the poolof applicants, the RCAC willinvite selected candidates forpublic interviews in January2011, and then will submit toa Joint Legislative Committeethe names of two to fourcandidates foreach open Regentposition.The JointCommitteemakes recommendationsofcandidates forfinal approvalby a JointConventionof the Leg-Ideal candidates willhave a deep interestin higher educationand an understandingof the role of the Uof M as a major landgrant and researchinstitute.islature. TheJoint Conventionwill then elect regents tofill the vacancies.Regents are unpaid volunteers,who serve six-year,staggered terms. Four ofthe 12 Regent seats are openfor election every two years.The four seats open in 2011include one each for residentsof Minnesota’s second congressionaldistrict, third congressionaldistrict and eighthcongressional district, as wellas one at-large seat. CurrentRegents in these positionsare Dallas Bohnsack, DavidLarson, Anthony Baragaand Steven Hunter, respectively.All four incumbentsare eligible for re-election, althoughRegent Dallas Bohnsack(representing the secondcongressional district) andRegent Anthony Baraga (representingthe eighth congressionaldistrict) said that theywill not be seeking re-electionto the Board, having alreadyserved two six-year terms.You may viewpublic noticesatwww.mcrecord.com“The University of Minnesota,a flagship of highereducation in our Nation,stands at a crossroads. As itcontinues to meet budgetarychallenges and new expectationsof students, governmentand business, theUniversity also is preparingfor new visionary leadershipwith the retirement in 2011 ofPresident Robert Bruininks.The RCAC is seeking strongvisionary leadership for theBoard of Regents as well, tohelp the new administration.We encourage all interestedpersons to apply,” said DavidFisher, RCAC RecruitmentCommittee chair.According to RCAC ChairJane Belau,ideal candidateswill havea deep interestin higher educationand anunderstandingof the roleof the U ofM as a majorland grantand researchinstitution.They will haveexperience in governing largecomplex institutions, a strongsense of fairness, good listeningskills and an awareness ofthe importance of the educationmission in challengingeconomic times. Being a Regentis a time-consuming assignment;current Regents estimatethat, on average, theyspend about 40 hours permonth in Regent tasks withtime commitments varyingaccording to personal workstyle and on the number ofoptional tasks undertaken byindividual Regents.Application materials areavailable on the RCAC Website at: www.rcac.leg.mn.Those who do not have accessto the Internet may requestan application packetby contacting Sally Olson, ofthe Legislative CoordinatingCommission, at (651) 296-9002. The application deadlineis Monday, Nov. 8.Little Falls Community ServicesAdult classes• Sept. 27 — Four-hourdefensive driving class, 5:30- 9:30 p.m., Little Falls CommunityMiddle School (LF-CMS) media center.• Sept. 30 — Healthy anddelicious cooking class, 5 p.m.- 6:30 p.m., at LFCMS room133.• Oct. 4 — “What Do YouReally Know About Bicycling?”LFCMS media center,7 p.m. - 9 p.m.• Oct. 19 — CPR: Heartsaver,6:30 p.m. - 9 p.m.,LFCMS media center.• Oct. 11, 18, 25, Nov. 8— Line dancing, 6 p.m. - 7:30p.m., Lincoln ElementarySchool gym.• Oct. 26, 28, Nov. 2, 4, 9,11 — Pre-school gymnasticsfor four- and five-year-olds,5:15 - 6:15 p.m., CommunityServices.Adults with disabilities• Sept. 27 — Bingo, 4 p.m.,LFCMS room 133.• Oct. 13 — Bingo, 3:30p.m., Little Falls CommunityHigh School (LFCHS) room126.• Oct. 14 — Pumpkin craft,3:30 p.m., LFCHS home ecroom.• Oct. 20 — Pizza andgame night, 3:30 p.m., LF-CMS room 133.Adult computerclasses• Sept. 27 — eBay 2, 6 p.m.- 9 p.m.• Sept. 28 - 29 — Word intermediate,9 a.m. - noon.• Sept. 28 — Managing, altering,viewing digital photos,6 p.m. - 9 p.m.• Oct. 4 - 5 — Excel intermediate,9 a.m. - noon.All computer classes areheld at the Community Servicesbuilding.Adult trips• Nov. 8 — Mall of America,bus leaves CommunityServices at 8 a.m., leave Mallof America at 6 p.m.To register for any classor activity, stop in at CommunityServices at 14800Riverwood Dr., or call (320)632-7938. Registration is alsoavailable online at www.lfalls.k12.mn.us, click on CommunityServices.Adult Basic EducationAdult Basic Educationand GED preparation classesare held every Tuesday at theCommunity Services officeslocated at 14800 RiverwoodDr. Brush up on reading,writing, math, spelling or basicjob-related computer skills.Call Linda at 1 (800) 450-2497for more information.Record requests winter eventinformationThe Morrison County Record is planning once againto publish a Winter Visitors Guide. It will be distributedwith the Nov. 14 edition of the paper.The Record news staff is seeking help in listing MorrisonCounty and surround area events that are beingplanned between Nov. 15 and May 31, 2011. Informationmust be received no later than Friday, Oct. 15, to be includedin the publication.Anyone with information should send the name of theevent, date, time, location, a short paragraph explainingit and contact information in case there are questions, to:Morrison County Record, 216 S.E. First Street, Little Falls,MN 56345, Attn: Terry. Events may also be e-mailed toterry.lehrke@mcrecord.com