6.1. SR 03-07-2005
Item 6.1.
MEMORANDUM
TO:
Mayor and City Council
DATE:
Pat Klaers, City Administj~M:...o.. r
JlA"
March 7, 2005
/
FROM:
SUBJECT:
Government Finance Officers Association Award
I am very pleased to once again notify the City Council that the City of Elk River has
received the Certificate of Achievement for Excellence in Financial Reporting for the 2003
Fiscal Year. A Certificate of Achievement plaque acknowledging this award will be received
in the near future.
The Certificate of Achievement is a prestigious national award recognizing performance with
the highest standards for preparation of state and local government financial reports. The
Certificate of Achievement is valid for a one year period. The City of Elk River has received
the Certificate of Achievement for 15 consecutive years ending December 31, 2003.
Receiving the award for 2003 is especially satisfying when considering that the city's 2003
Comprehensive Annual Financial Report (CAFR) is the first report completed under the
new governmental accounting rules of Governmental Accounting Standards Board
Statement 34 (GASB 34).
As noted in the city 2003 Finance Department Annual Report: the new GASB 34 reporting
requirements dramatically changed the way in which financial data is presented. One of the
changes was the inclusion of capital assets in the governmental fund statements. The first
year for reporting under the new requirements was a significant undertaking as the entire city
infrastructure had to be inventoried, valued, and depreciated to represent current value.
The city receiving this award is due to the efforts of the entire Finance Department
including: Joan Frick, Senior Accounting Clerk; Lauren Wipper, Payroll Clerk; Denise Cully,
Accounting Clerk (part time); Lori Ziemer, Assistant Finance Director; and Lori Johnson,
Director of Finance and Administrative Services. Responsibility for preparation of the
CAFR lies with Lori Ziemer and Lori Johnson.
This item is on the agenda for information only and no action is necessary from the City
Council. Attached is some Certificate of Achievement information, including a news release,
along with some pages from the booklet that was provided to the city by the Government
Finance Officers Association.
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Government Finance Officers Association
203 N. LaSalle Street - Suite 2700
Chicago, IL 60601
Phone (312) 977-9700 Fax (312) 977-4806
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February 11,2005
The Honorable Stephanie Klinzing
Mayor
City of Elk River
13065 Orono Parkway
Elk River MN 55330
Dear Mayor Klinzing:
We are pleased to notify you that your comprehensive annual financial report for the fiscal year ended December 31, 2003
qualifies for a Certificate of Achievement for Excellence in Financial Reporting. The Certificate of Achievement is the
highest form of recognition in governmental accounting and financial reporting, and its attainment represents a significant
accomplishment by a government and its management.
The Certificate of Achievement plaque will be shipped to:
Lori Johnson
Finance Director
under separate cover in about eight weeks. We hope that you will arrange for a formal presentation of the Certificate and
Award of Financial Reporting Achievement, and that appropriate publicity will be given to this notable achievement. To
assist with this, enclosed are a sample new release and the Certificate Program "Results" for reports with fiscal years ended
during 2002 representing the most recent statistics available.
We hope that your example will encourage other government officials III their efforts to achieve and maintain an
appropriate standard of excellence in financial reporting.
Sincerely,
Government Finance Officers Association
Jl6fL J ~
Stephen 1. Gauthier, Director
Technical Services Center
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Government Finance Officers Association
203 N. LaSalle Street - Suite 2700
Chicago, IL 60601
Phone (312) 977-9700 Fax (312) 977-4806
02/11/2005
NEWS RELEASE
For Information contact:
Stephen Gauthier (312) 977-9700
(Chicago)--The Certificate of Achievement for Excellence in Financial Reporting has been
awarded to City of Elk River by the Government Finance Officers Association of the United
States and Canada (GFOA) for it's comprehensive annual financial report (CAFR). The
Certificate of Achievement is the highest form of recognition in the area of governmental
accounting and financial reporting, and its attainment represents a significant accomplishment by a
government and its management.
An Award of Financial Reporting Achievement has been awarded to the individual(s),
department or agency designated by the government as primarily responsible for preparing the
award-winning CAFR. This has been presented to:
Finance Department, City of Elk River
The CAFR has been judged by an impartial panel to meet the high standards of the program
including demonstrating a constructive "spirit of full disclosure" to clearly communicate its
financial story and motivate potential users and user groups to read the CAFR.
The GFOA is a nonprofit professional association serving approximately 15,000 government
finance professionals with offices in Chicago, IL, and Washington, D.C.
CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE
IN FINANCIAL RErORTING
PROGRAM OVERVIEW
fInancial reporting techniques.
The Certificate of Achievement for Excellence in Financial
Reporting (Certificate of Achievement) is an award designed to
recognize and encourage excellence in fmancial reporting by state Recognition:
and local governments. The attainment of a CertifIcate of
Achievement represents a significant accomplishment for a
government and its management.
The CertifIcate of Achievement for Excellence in Financial
Reporting Program (CertifIcate Program) was established by the
Government Finance Officers Association (GFOA) in 1945. The
GFOA instituted the program to encourage all government units to
prepare and publish an easily readable and understandable
comprehensive annual fmancial report (CAFR) covering all funds
and financial transactions of the government during the fIscal year.
The GFOA believes that governments have a special responsibility
to provide the public with a fair presentation of their financial
affairs. CAFRs go beyond the requirements of generally accepted
accounting principles (GAAP) to provide the many users of
government fInancial statements with a wide variety of information
useful in evaluating the financial condition of a government.
To be eligible for a CertifIcate of Achievement, a report must be the
published CAFR of a unit of government, a public college or
university, a public employee retirement system, or a governmental
investment pool. Eligible CAFRs must include financial statements
presented in conformity with GAAP. These reports are also required
to have been audited in accordance with generally accepted auditing
standards. To earn a Certificate of Achievement, a CAFR should
give a clear and thorough view of the government's fmances.
Award-winning reports should enhance the reader's understanding
of the information required by GAAP for fair presentation of the
financial statements, be efficiently organized and adhere to certain
generally accepted terminology and formatting conventions. The
CertifIcate Program provides participants with extensive technical
reference material on governmental accounting and financial
reporting theory. This material provides fmance officials with the
tools they need to improve their financial reporting techniques.
Benefits of the Certificate of Achievement review. The growth in the
CertifIcate Program has been substantial. Based on recent trends,
steady growth is anticipated to continue. More and more
governments are recognizing the benefits and signifIcance of a
program review. Some of the benefits likely to be realized by a
government unit which submits its CAFR to the Certificate
Program's review process include:
Education:
Government units participating in the CertifIcate
Program are provided with extensive technical
accounting and fmancial reporting reference
materials. Officials submitting CAFRs to the
CertifIcate Program's review process also are
provided with a confidential list of detailed
comments and suggestions for improving their
The CertifIcate of Achievement is a nationally
recognized award, and its attainment represents a
significant accomplishment by a govemment unit
and its management.
Securities
Marketing Aid:
Reports qualifying for a CertifIcate of Achieve-
ment provide a detailed vehicle by which market
analysts, investors, potential investors and others
may assess the relative attractiveness of a
government unit's securities compared to
alternative investment opportunities.
Clarity:
CAFRs satisfying the CertifIcate Program's
requirements are likely to be free of ambiguities
and potentially misleading presentations.
Comparability:
Since CAFRs qualifying for a CertifIcate of
Achievement employ standardized terminology
and formatting conventions, comparisons from
one year to the next and among different
government units are facilitated.
Completeness:
The financial statements, supporting schedules,
statistical tables and narrative explanations
required for a Certificate of Achievement help to
assure that all fIscal data are presented that are
needed by the many persons and groups with a
legitimate interest in the financial affairs of a
government unit. These groups include gov-
erning boards, investors and creditors, grantor
resource providers, taxpayers and others.
To participate in the CertifIcate Program, government units must
complete an application form and submit three copies of their
CAFR, with the appropriate fee, to the GFOA for review by the
CertifIcate Program's Special Review Committee. Applications can
be obtained from the "Forms" section of GFOA's website at
www.gfoa.org or from the GFOA's CertifIcate Program staff in
Chicago (312/977-9700). Submissions must be postmarked within
six months of the government's fIscal year end.
The following list identifies all of the governments that were
successful in obtaining a Certificate of Achievement for
CAFRs with fiscal years that ended in 2002. The governments
currently holding certifIcates that have been recognized the most
times in each state or jurisdiction are in bold italics. A # sign
preceding the government's name indicates they also received the
GFOA's Distinguished Budget Presentation Award for their
fIscal period beginning in 2002.
Top Ten States. Number of Certificate Awards
2001 Fiscal Year End
2002 Fiscal Year End
1. California - 322
2. Texas - 314
3. Ohio - 290
4. Florida - 225
5. Illinois - 208
6. North Carolina - 158
7. Arizona - 115
8. Minnesota - 109
9. Colorado - 104
10. Oregon - 97
1 . California - 343
2. Texas - 318
3. Ohio - 299
4. Florida - 232
5. Illinois - 210
6. North Carolina - 162
7. Arizona - 115
8. Minnesota - 114
9. Colorado - 105
. 10. Virginia - 100
I Certificate Program Awards
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. Over 150
. 76 to 150
1Iil26to 75
o Oto 25
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Monroe
Monroe County
Mount Pleasant
Muskegon
Muskegon County
Norton Shores
#Novi
#Oak Park
#Oakland County
#Ottawa County
Plainfield Charter Township
Plymouth Charter Township
Port Huron
Port Huron Area School District
#Portage
#Rochester Hills
Saginaw
Saginaw Charter Township
Saginaw County
Saint Clair County Road Commission
Saint Clair County
Saint Clair Shores
Saint Johns
South Haven
Southfield
State of Michigan
#Sterling Heights
Tecurnseh
Three Rivers
#Troy
Tuscola County
#Washtenaw County
Wayne
#Wayne County
W ayne- Westland Community School
District
Wyoming
Zeeland
MINNESOTA
Albert Lea
#Andover
Anoka
#Anoka County
Austin
Blaine
#Bloomington (32 awards)
#Blue Earth County
Brainerd
Breckenridge
Brooklyn Center
#Brooklyn Park
#Burnsville
Cambridge
Carver County
Champlin
Chanhassen
Chaska
Columbia Heights
#Coon Rapids
Cottage Grove
Crystal
#Dakota County
Dakota County Community
Development Agency
Deephaven
Detroit Lakes
Dilworth
#Duluth
Duluth Teachers' Retirement Fund
Association
Eagan
East Grand Forks
#Eden Prairie
Elk River
Fairmont
Falcon Heights
Faribault
Fergus Falls
Fridley
Golden Valley
Goodview
Grand Rapids
Grand Rapids Public Utilities
Commission
Hastings
#Hennepin County
#Hopkins
Hugo
Hutchinson
Independent School District No. 624
Inver Grove Heights
Lakeville
Lino Lakes
Luverne
Mahtomedi
Mankato
Maple Grove
#Maplewood
#Minneapolis
Minneapolis Community Devlopment
Agency
Minneapolis Employees' Retirement
Fund
Minneapolis Library Board
#Minneapolis-Saint Paul Metropolitan
Airports Commission
Minnesota Public Employees'
Retirement Association
Minnesota State Lottery
Minnesota State Retirement System
Minnesota Teachers' Retirement
Association
Minnetonka
Moorhead
14
Mora
Morris
Mound
Mounds View
New Brighton
New Hope
New UIm
North Mankato
North Saint Paul
Oakdale
Olmsted County
Orono
Plymouth
Ramsey
#Ramsey County
Rice County
#Richfield
#Robbinsdale
Rochester
Rosemount
#Roseville
#Saint Cloud
#Saint Louis County
Saint Louis Park
Saint Paul
Saint Paul Housing and Redevelopment
Authority
Savage
Shakopee
Sherburne County
Shoreview
Shorewood
South Saint Paul
State of Minnesota
Stillwater
Suburban Hennepin Regional Park
District
Twin Cities Area Metropolitan Council
Wadena
Waseca
#Washington County
Wayzata
West Saint Paul
Western Lake Superior Sanitary District.
#White Bear Lake
#White Bear Township
Winona
Woodbury
#W orthington
MISSISSIPPI
Biloxi
Gultport
#Jackson (21 awards)
McComb
Meridian
~
Reports Submitted and Certificates Awarded for Fiscal Years Ended in 2000, 2001 and 2002
Active Special Review Committee Members During Years Ended December 31, 2003 and 2002
FY 00 Reports FY 01 Reports FY 02 Reports 2003 2002
Processed in 2001 Processed in 2002 Processed in 2003 Active SRC Active SRC
Submissions Awards Submissions Awards Submissions Awards Members Members
Alabama 14 14 16 16 17 17 1 1
Alaska 26 26 25 25 27 26 4 4
American Samoa 1 1 1 1 1 1 0 0
Arizona 116 115 116 115 115 115 14 11
Arkansas 8 8 9 8 8 8 2 1
California 313 309 330 322 347 343 55 54
Colorado 103 103 104 104 105 105 26 25
Connecticut 58 58 60 59 63 62 9 9
Delaware 8 8 8 8 9 9 2 2
District of Columbia 3 3 3 3 3 3 4 5
Florida 219 216 226 225 234 232 59 60
Georgia 93 91 95 94 99 98 14 13
Hawaii 6 6 5 5 6 5 0 0
Idaho 13 13 14 14 14 14 4 3
Illinois 203 202 210 208 214 210 38 32
Indiana 27 27 28 28 28 28 4 3
Iowa 41 41 42 42 41 41 9 8
Kansas 39 39 39 39 39 39 6 7
Kentucky 19 19 21 21 21 21 3 4
Louisiana 44 44 49 47 50 49 4 6
Maine 11 9 13 11 12 12 5 5
Maryland 40 40 41 40 40 40 6 7
Massachusetts 11 10 11 11 13 12 8 9
Michigan 90 87 95 93 98 98 18 17
Minnesota 108 108 110 109 114 114 33 30
Mississippi 7 7 8 7 e 13 Cf ' ~._--O~c,-,.~~"._"'
Missouri 68 68 69 68 74 73 17 15
Montana 12 11 13 13 13 13 1 1
Nebraska 7 7 8 8 8 8 2 2
Nevada 26 26 27 27 27 27 4 4
New Hampshire 7 7 9 8 8 8 3 2
New Jersey 9 9 9 9 11 11 5 5
New Mexico 5 5 5 5 6 6 2 2
New York 64 61 65 65 65 64 22 22
North Carolina 156 155 160 158 163 162 32 33
North Dakota 8 8 8 8 8 8 10 9
Ohio 284 283 292 290 299 299 62 72
Oklahoma 27 26 26 26 27 27 7 8
Oregon 98 96 97 97 100 98 18 14
Pennsylvania 55 55 59 59 61 61 10 11
Puerto Rico 7 7 4 4 4 4 2 1
Rhode Island 7 7 8 8 9 9 1 2
South Carolina 69 67 72 70 74 73 17 18
South Dakota 5 5 5 5 5 5 1 0
Tennessee 38 38 40 40 42 42 10 8
Texas 314 309 317 314 319 318 43 45
Utah 34 33 33 33 34 34 3 3
Vermont 1 0 1 1 1 1 1 1
Virginia 95 94 97 95 101 100 15 13
Washington 55 54 58 56 55 55 14 14
West Virginia 8 8 8 8 8 8 4 4
Wisconsin 43 42 42 42 46 46 11 11
Wyoming 12 12 12 12 12 12 2 2
TOTAL 3135 3097 3223 3184 3306 3282 647 638
Submissions and Awards include ineligible and stub period reports, as appropriate.
26
Certificates Awarded For Reporting Entity Fiscal Years Ended in 2002
and Processed by GFOA in Calendar Year 2003
School Council of Colleqes &
Municipal County District Enterprise Government State PERS Universities Other Total
Alabama 13 0 0 2 0 1 1 0 0 17
Alaska 11 7 5 1 0 0 2 0 0 26
American Samoa 0 0 0 0 0 0 1 0 0 1
Arizona 34 5 58 4 1 1 6 4 2 115
Arkansas 7 0 0 0 0 0 1 0 0 8
California 222 25 0 44 1 1 22 0 28 343
Colorado 37 16 20 10 0 1 5 1 15 105
Connecticut 53 0 1 2 0 1 0 0 5 62
Delaware 3 2 0 1 0 1 1 0 1 9
District of Columbia 0 0 0 2 0 1 0 0 0 3
Florida 149 34 12 23 2 0 5 0 7 232
Georgia 52 24 6 7 1 0 1 0 7 98
Hawaii 1 3 0 0 0 1 0 0 0 5
Idaho 6 4 2 0 0 1 1 0 0 14
Illinois 110 10 15 12 0 1 12 10 40 210
Indiana 15 2 0 5 1 1 1 0 3 28
Iowa 22 5 8 2 0 1 1 1 1 41
Kansas 25 5 4 2 0 0 2 0 1 39
Kentucky 13 2 0 2 0 1 2 0 1 21
Louisiana 8 5 23 5 0 1 3 0 4 49
Maine 10 1 0 0 0 0 0 0 1 12
Maryland 12 13 4 1 0 1 6 1 2 40
Massachusetts 7 0 0 3 0 1 1 0 0 12
Michigan 62 22 4 2 0 1 5 0 2 98
Minnesota 86 11 1 3 1 1 5 0 6 114
Mississippi 6 0 0 0 0 1 1 0 0 8
Missouri 42 7 4 10 1 0 6 0 3 73
Montana 5 4 1 0 0 1 1 0 1 13
Nebraska 5 0 0 1 0 1 0 1 0 8
Nevada 8 3 2 3 0 1 1 0 9 27
New Hampshire 5 0 0 1 0 1 1 0 0 8
New Jersey 1 0 6 2 0 1 1 0 0 11
New Mexico 3 1 1 0 0 0 1 0 0 6
New York 29 11 8 6 0 1 7 0 2 64
North Carolina 68 53 32 4 0 1 0 1 3 162
North Dakota 4 1 0 0 0 1 2 0 0 8
Ohio 115 45 109 14 0 1 6 0 9 299
Oklahoma 13 2 1 5 0 1 5 0 0 27
Oregon 36 14 20 7 3 1 1 5 11 98
Pennsylvania 24 16 14 1 0 1 3 0 2 61
Puerto Rico 2 0 0 1 0 1 0 0 0 4
Rhode Island 7 0 0 2 0 0 0 0 0 9
South Carolina 26 14 15 7 0 1 1 9 0 73
South Dakota 4 0 0 0 0 0 1 0 0 5
Tennessee 26 7 0 7 0 1 1 0 0 42
Texas 159 44 50 21 7 1 9 7 20 318
Utah 19 3 6 4 0 1 1 0 0 34
Vermont 1 0 0 0 0 0 0 0 0 1
Virginia 37 26 10 18 0 1 6 0 2 100
Washington 29 8 3 9 0 1 2 0 3 55
West Virginia 0 0 0 6 0 1 0 0 1 8
Wisconsin 22 12 1 3 0 1 0 7 0 46
Wyoming 7 1 0 1 0 1 1 0 1 12
Total 1661 468 446 266 18 41 142 47 193 3282
27
Reports Submitted and Certificates Awarded
For Fiscal Years Ended in 2000 Thru 2002
FYOO Reports FY 01 Reports FY02 Reports
Processed in 2001 Processed in 2002 Processed in 2003
By Type of
Government Submissions Awards Submissions Awards Submissions Awards
Municipal 1585 1567 1629 1611 1673 1661
County 452 443 460 455 472 468
School District 427 422 .442 434 447 446
Enterprise 245 244 259 259 266 266
Council of Government 17 17 16 15 18 18
State 40 39 42 41 43 41
PERS 145 145 146 144 146 142
Colleges & Universities 44 42 45 44 48 47
Other 180 178 184 181 193 193
TOTAL REPORTS 3135 3097 3223 3184 3306 3282
Bv Fiscal Year End Submissions Awards Submissions Awards Submissions Awards
January 0 0 0 0 0 0
February 8 8 7 7 6 7
March 19 19 19 19 19 19
April 94 94 94 94 99 98
May 11 10 13 13 12 12
June 1630 1609 1684 1660 1740 1724
July 3 3 3 3 3 3
August 86 84 77 76 73 73
September 477 471 493 488 504 502
October 5 5 4 4 4 4
November 8 8 9 9 8 8
December 794 786 820 811 838 832
TOTAL REPORTS 3135 3097 3223 3184 3306 3282
Submissions and Awards include ineligible and stub period reports, as appropriate.
28
Total Governmental Units and Submitters
Total cities and counties per 2002 census of governments
Total submissions by cities, counties and states for fiscal years ended in 2002
Percentage of total cities, counties and states submitting
Population
1 - 9,999
10,000 - 24,999
25,000 - 49,999
50,000 - 99,999
100,000 - 199,999
200,000 or more
Total
Units
32,070
2,209
916
461
183
94
35,933
Cities.
Submitted
274
478
412
295
128
86
1,673
Percent
0.85%
21.64%
44.98%
63.99%
69.95%
91.49%
4.66%
% of all cities over 200,000
% of all cities over 100,000
% of all cities over 50,000
% of all cities over 25,000
% of all cities over 10,000
% of all cities
91.49%
77 .26%
68.97%
55.68%
36.22%
4.66%
· "Cities" includes cities, municipalities, villages, and townships
Counties
Population Units Submitted Percent
1 - 9,999 671 2 0.30%
10,000 - 24,999 869 23 2.65%
25,000 - 49,999 638 50 7.84%
50,000 - 99,999 383 102 26.63%
100,000 - 249,999 272 134 49.26%
250,000 or more 201 161 80.10%
Total 3034 472 15.56%
% of all counties over 250,000 80.10%
% of all counties over 100,000 62.37%
% of all counties over 50,000 46..38%
% of all counties over 25,000 29.92%
% of all counties over 10,000 19.89%
% of all counties 15.56%
States..
Units Submitted Percent
52 43 82.69%
** "States" includes the District of Columbia and the Commonwealth of Puerto Rico
30
City and County Reports Submitted (including ineligible and stub period reports)
for Fiscal Years Ended in 2002 Compared to Total Cities and Counties
Cities Counties
Units" Submitters % Submitted Units" Submitters % Submitted
Alabama 451 13 2.88% 67 0 0.00%
Alaska 149 11 7.38% 12 7 58.33%
Arizona 87 34 39.08% 15 5 33.33%
Arkansas 499 7 1.40% 75 0 0.00%
Califomia 475 224 47.16% 57 26 45.61%
Colorado 270 37 13.70% 62 16 25.81%
Connecticut 179 54 30.17% 0 0 0.00%
Delaware 57 3 5.26% 3 2 66.67%
District of Columbia 1 0 0.00% 0 0 0.00%
Florida 404 150 37.13% 66 35 53.03%
Georgia 531 53 9.98% 156 24 15.38%
Hawaii 1 1 100.00% 3 3 100.00%
Idaho 200 6 3.00% 44 4 9.09%
Illinois 2722 110 4.04% 102 10 9.80%
Indiana 1575 15 0.95% 91 2 2.20%
Iowa 948 23 2.43% 99 5 5.05%
Kansas 1926 25 1.30% 104 5 4.81%
Kentucky 424 13 3.07% 119 2 1.68%
Louisiana 302 9 2.98% 60 5 8.33%
Maine 489 10 2.04% 16 1 6.25%
Maryland 157 12 7.64% 23 13 56.52%
Massachusetts 351 8 2.28% 5 0 0.00%
Michigan 1775 62 3.49% 83 22 26.51%
Minnesota 2647 86 3.25% 87 11 12.64%
Mississippi 296 6 2.03% 82 0 0.00%
Missouri 1258 42 3.34% 114 7 6.14%
Montana 129 5 3.88% 54 4 7.41%
Nebraska 977 5 0.51% 93 0 0.00%
Nevada 19 8 42.11 % 16 3 18.75%
New Hampshire 234 5 2.14% 10 0 0.00%
New Jersey 566 1 0.18% 21 0 0.00%
New Mexico 101 3 2.97% 33 1 3.03%
New York 1545 29 1.88% 57 12 21.05%
North Carolina 541 68 12.57% 100 54 54.00%
North Dakota 1692 4 0.24% 53 1 1.89%
Ohio 2250 115 5.11% 88 45 51.14%
Oklahoma 590 13 2.20% 77 2 2.60%
Oregon 240 38 15.83% 36 14 38.89%
Pennsylvania 2564 24 0.94% 66 16 24.24%
Rhode Island 39 7 17.95% 0 0 0.00%
South Carolina 269 26 9.67% 46 14 30.43%
South Dakota 1248 4 0.32% 66 0 0.00%
Tennessee 349 26 7.45% 92 7 7.61%
Texas 1196 160 13.38% 254 44 17.32%
Utah 236 19 8.05% 29 3 10.34%
Vermont 284 1 0.35% 14 0 0.00%
Virginia 229 38 16.59% 95 26 27.37%
Washington 279 29 10.39% 39 8 20.51 %
West Virginia 234 0 0.00% 55 0 0.00%
Wisconsin 1850 22 1.19% 72 12 16.67%
Wyoming 98 7 7.14% 23 1 4.35%
Total 35933 1671 4.65% 3034 472 15.56%
. Source: 2002 Census of Governments
Cities includes cities, municipalities, villages, and tow
31