Definitions of budget categories

A levy is an amount of tax to be collected and is established by local elected officials. The certified proposed levy is the total amount of taxes proposed to be collected from property owners for their local government services, which includes county, city, and school district.

The levy pays for local government services (county, city and school district). Local government also receives money (revenue) from special assessments and aid from the state.

Property taxes are levied on an assessed valuation of "real property", which is the land plus buildings, and personal property, which includes furniture, appliances, and things individuals can move with them.

Special assessments are levied on properties that are benefitting from specific improvements, such as new sewers and water mains or lowering class sizes.

State general purpose aid are funds from the state that elected leaders (county commissioners, city leaders, and school board members) decide how to use.

State categorical aid is from the state and directed to a specific purpose, like improving streets and highways or providing fire relief.

All other revenues are revenues that are not classified elsewhere, such as federal grants, fees, and revenues from the sale of bonds.

Typically, county, city and school districts in Minnesota have budget categories such as:

General government pays for the management of city or county governments, such as salaries of officials and maintenance of buildings.

Public safety pays for services that protect people and property, such as police, fire, ambulance services, building inspections, etc.

Streets and highways include the maintenance and repair of local highways, streets, bridges, such as patching, seal coating, street lighting, street cleaning, and snow removal.

Sanitation costs include garbage collection and disposal, recycling, and weed and pest control.

Human Services deliver public assistance and institutional care for individuals who cannot provide for themselves.

Health pays for a variety of services aimed at maintaining the health of the public, including restaurant inspection, communicable disease control, various health services and clinics, as well as birth and death certificates.

Culture and recreation covers costs for libraries, park maintenance, mowing, planting, removal of trees, festivals, bands, museums, community centers, cable television, baseball fields, and organized recreation activities.

Conservation of natural resources pays for conserving, developing and promoting natural resources, including agricultural and forestry programs and services, weed inspection services, and soil and water conservation services.

Economic development and housing funds help develop and redevelop blighted or otherwise economically disadvantaged areas. Funds may be used for low-interest loans, cleanup of hazardous sites, and rehabilitation of substandard housing and other physical facilities. Funds may also provide assistance to community partners that provide housing and economic opportunity within a disadvantaged area.

All other current expenditures are costs that are not classified elsewhere, such as airport expenditures, cemeteries, unallocated insurance costs, unallocated pension costs, and public transportation.

General fund pays for the operating expenses of the district, including employee salaries, employee benefits and supplies.

Food Service fund pays for school lunch, breakfast, etc.

Community service fund pays for community education programs.

Building construction fund pays for anything from buying land for school purposes to repairing buildings or building a new school.

Debt service fund pays off the district's general long-term debt.

Trust fund includes assets that the district holds in trust for others, such as pension plans for retired employees.

Internal Service funds account for internal district activities, such as central-data processing or printing/dubplicating services, that are sold to other district departments or other governments.

OPEB revocable trust fund, irrevocable trust fund and debt service funds are related to "other Post employment Benefits."