Special Revenue

The Special Revenue category is made up of the following:

  • Special Revenue
  • Remediation
  • Reinvest in Minnesota (RIM)
  • Gift
  • Permanent School


The DNR will deposit an estimated $110 million in FY 2006-07. Receipts are generated from sources that include iron ore rents and royalties; timber sales on state-owned land; fees for firefighting; sales of nursery stock; cooperative agreements; merchandise and consumables sold in state parks; food, lodging and souvenirs at the Douglas Lodge complex; and sales of documents and publications.

The DNR, acting in a fiduciary capacity, manages forests and mineral resources on state lands. Proceeds from the extraction and harvest of resources generate significant revenue to the funds associated with the land classification. For example the Permanent School Trust Fund, which helps fund K-12 education, benefits from timber and mineral revenues generated on school trust lands.


Authorized spending from the Special Revenue accounts is for purposes directly related to how revenues are generated. For example, the DNR is planning to spend

  • The amount received under the terms of numerous cooperative agreements for purposes outlined in these contracts.
  • State Park resources managements and interpretation projects are funded from the cash surplus in the working capital account generated from the Division’s merchandise program.
  • The amounts from the Douglas Lodge account for operations at the Douglas Lodge complex at Itasca State Park.
  • Donations received under the Reinvest in Minnesota (RIM) program to buy land for habitat and the protection of plant and animal species.
  • The receipts from nursery stock sales to continue operating the forest nursery.