State of Minnesota. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
Otter Tail County. Minnesota Office of the State Auditor, County Finances Report raw data, 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended December 31, 2023.
Ashby School District 261. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
Tumuli Township. Minnesota Office of the State Auditor, Town Finances Report raw data, 2023, fiscal year ended December 31, 2023. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.
St. Olaf Township. Minnesota Office of the State Auditor, Town Finances Report raw data, 2023, fiscal year ended December 31, 2023. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.
Fergus Falls Independent School District 544. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
Underwood Independent School District 550. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.
Dane Prairie Township. Minnesota Office of the State Auditor, Town Finances Report raw data, 2023, fiscal year ended December 31, 2023. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended February 28, 2022.
How these figures are counted. Minnesota county, city and township figures are the calendar-year finance reports filed with the Minnesota Office of the State Auditor, covering each government's governmental funds and its utilities and other enterprise funds, grouped into the same categories as the Census figures. Transfers between a government's own funds, borrowed money and depreciation are not counted. Debt payments include principal as well as interest, and capital purchases are counted in the year they are paid, so spending can be higher than the Census figure for the same government. Townships and some small cities report on a cash basis. County figures do not include school districts, which are separate governments.
Cash basis. Tumuli Township, St. Olaf Township and Dane Prairie Township report on a cash basis, so these are money received and paid out during the year, and a year with a big construction project or loan repayment can show more spending than revenue.
How a ZIP is matched. A ZIP code is not a government boundary, so we match it to the cities, counties and school districts that overlap it, using Census Bureau geography. Where a ZIP crosses several, each one is shown with its share of the ZIP. Each government's money covers its own operations only; the others listed here are separate.
Latest recorded year. The year differs by government: each block shows the newest fiscal year on file. A Census survey year covers fiscal years ending July 1 of the year before through June 30 of that year.