2020 KANABEC COUNTY OFFICIALS
Dennis McNally District 1
Gene Anderson District 2
Les Neilsen District 3
M. Kathi Ellis District 4
Craig Smith District 5
Barbara McFadden (320) 679-6425
Brian Smith (320) 679-8410
Denise M. Snyder (320) 679-6430
Lisa Holcomb (320) 679-6466
Kris McNally (320) 679-6440
FOR THE YEAR ENDED
DECEMBER 31, 2020
The purpose of this Report is to provide a summary of financial information concerning Kanabec County for interested citizens. Questions about this Report should be directed to Denise Snyder, Kanabec Co. Auditor/Treasurer, 320-679-6430.
THE FULL AND COMPLETE COPY OF THE COUNTY FINANCIAL STATEMENT IS AVAILABLE UPON REQUEST BY CALLING 320-679-6430, OR BY WRITING TO COUNTY AUDITOR/TREASURER, 18 N. VINE ST, MORA MN 55051.
A USER’S GUIDE TO COUNTY FINANCIAL STATEMENTS COUNTY GOVERNMENT FUND TYPES
The General Fund is the general operating fund of the county. It is used to account for all financial resources except those that are required to be accounted for in another fund.
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted for specific purposes.
Debt Service Funds are used to account for the accumulation of resources for, and the payment of principal, interest and related costs of general longterm debt.
COUNTY FIDUCIARY FUNDS
Private-purpose trust funds are used to report trust arrangements other than pension or investment trusts, under which principal and income benefit individuals, private organizations or other governments.
Custodial Funds are custodial in nature and are used for a variety of purposes s ch as: to account for the collection and disbursement of taxes on behalf of local governments within the county; as an agent for estate recoveries, state revenue payments, employee wellness funds, inmates of the Kanabec County Jail, the Kanabec County Collaborative and the Snake River Watershed.
MAJOR CATEGORIES OF
Current Expenditures include all expenditures other than capital outlays and debt service on county bonds.
Capital Outlay Expenditures include all expenditures for the construction of county facilities of the purchase of buildings or major equipment (such as an automobile) by the county.
Debt Service Expenditures include all expenditures for the repayment of bonds issued by the county, including the payment of principal, interest and other fiscal charges associated with the bonds.
The General Government activities include expenditures for general county activities such as the county commissioners’ salaries and expenses, the county coordinator’s office, the county attorney’s office, the auditor-treasurer’s office, the county assessor’s office, the judicial (excluding the county jail), the planning and zoning office, and other general service offices.
The Public Safety activities include expenditures for corrections activities, the operation of the sheriff’s office and the county jail.
The Highway and Streets activities include expenditures for highway department construction and maintenance programs.
The Sanitation activities include expenditures for county solid waste collection and disposal programs, including county-sponsored recycling programs.
The Human Services activities include the administration of all federal, state and county human services programs, including child support collection activities, social service programs such as chemical dependency treatment programs, and child protection services.
The Health activities include expenditures for the county public health department including inoculation programs, home health aid services, and programs to protect public and private drinking water systems.
The Culture and Recreation activities include expenditures for county libraries.
The Conservation of Natural Resources activities include expenditures relating to soil and water conservation and the county extension office.
The Economic Development activities include expenditures for economic development programs.