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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH 5,180,563.30 909,078.73 896,396.32 30,512.99 44,193.73 INVESTMENTS 7,195,364.77 1,010,503.62 183,471.76 - - IMPREST CASH 10,765.00 - - - - TAXES RECEIVABLE 384,005.97 - - - - ACCOUNTS RECEIVABLE 35,946.85 - - - - DUE FROM OTHER GOVERNMENTS 7,884.91 - - - - DUE FROM STATE 358,305.78 - - - - DUE FROM OTHER FUNDS - - - - - LONG TERM ADV TO OTHER FDS - - - - - LONG TERM ADV TO EMS - - - - - POSTAGE INVENTORY 4,835.43 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE 221,885.21 - - - - TOTAL ASSETS 13,399,557.22 1,919,582.35 1,079,868.08 30,512.99 44,193.73 LIABILITIES ACCOUNTS PAYABLE 810.24 - - - - ACCRUED WAGES PAYABLE 127,219.64 - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 24,367.69 - - - - TOTAL LIABILITIES 152,397.57 - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 97,391.85 - - - - UNASSIGNED 13,149,767.80 1,919,582.35 1,079,868.08 30,512.99 44,193.73 TOTAL FUND BALANCE 13,247,159.65 1,919,582.35 1,079,868.08 30,512.99 44,193.73 TOTAL LIABS & FUND BALANCE 13,399,557.22 1,919,582.35 1,079,868.08 30,512.99 44,193.73 Information on these pages is intended for mangement purposes only. The information is unaudited and is prepared using the modified cash basis of accounting. BALANCE SHEET - - BOARD DISCRETIONARY FUNDS - - OCTOBER 31, 2025 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 295,645.70 143,705.92 - 34,380.22 RESERVED CASH - 332,401.47 - - INVESTMENTS - - - 47,404.45 IMPREST CASH - - - 2,000.00 TAXES RECEIVABLE - - - - ACCOUNTS RECEIVABLE - - - 969.68 DUE FROM STATE - - - - DUE FROM OTHER FUNDS - - - - LONG TERM ADV TO OTHER FDS - - - - LONG TERM ADV TO EMS - - - - POSTAGE INVENTORY - - - - SUPPLIES INVENTORY - - - - PREPAID EXPENSE - - - 12,052.00 TOTAL ASSETS 295,645.70 476,107.39 - 96,806.35 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 295,645.70 476,107.39 - 96,806.35 TOTAL FUND BALANCE 295,645.70 476,107.39 - 96,806.35 TOTAL LIABS & FUND BALANCE 295,645.70 476,107.39 - 96,806.35 Information on these pages is intended for mangement purposes only. The information is unaudited and is prepared using the modified cash basis of accounting. BALANCE SHEET - - BOARD DISCRETIONARY FUNDS - - OCTOBER 31, 2025 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 10/31/2024 2025 10/31/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES 6,235,298.32 7,124,665.00 6,648,619.20 476,045.80 93.32 015 - STATE UNRESTRICTED REVENUE 627,549.71 895,462.00 256,403.90 639,058.10 28.63 025 - INTEREST EARNINGS 200,711.94 170,000.00 206,992.33 (36,992.33) 121.76 030 - OTHER REVENUE 100,384.93 350,000.00 207,131.03 142,868.97 59.18 050 - SPECIAL ITEMS/TRANSFERS 20,799.00 312,964.49 100,000.00 212,964.49 31.95 132 - LEIN FEES 9,229.60 20,000.00 11,658.80 8,341.20 58.29 133 - DRUG COURT GRANT 80,087.25 199,979.00 113,823.31 86,155.69 56.92 134 - RDSS TRANSPORT GRANT 453.93 15,000.00 1,070.89 13,929.11 7.14 145 - JURY COMMISSION - 15,000.00 4,832.86 10,167.14 32.22 215 - COUNTY CLERK/ROD 407,046.04 551,950.00 420,701.55 131,248.45 76.22 245 - SURVEYOR 16,389.60 45,863.00 42,929.60 2,933.40 93.60 253 - TREASURER 5,957.68 12,000.00 5,909.37 6,090.63 49.24 257 - EQUALIZATION 26,152.72 40,550.00 24,782.03 15,767.97 61.11 262 - ELECTIONS 19,405.74 - 22,227.51 (22,227.51) 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 32,880.03 72,000.00 56,465.46 15,534.54 78.42 283 - CIRCUIT COURT 154,965.26 285,467.00 211,722.36 73,744.64 74.17 286 - DISTRICT COURT 355,349.48 388,505.00 353,505.26 34,999.74 90.99 294 - PROBATE COURT 144,127.35 199,635.00 193,150.49 6,484.51 96.75 296 - PROSECUTOR 39,331.33 58,000.00 55,012.53 2,987.47 94.85 298 - FAMILY COUNSELING SERVICES 2,795.00 3,500.00 2,100.00 1,400.00 60.00 301 - SHERIFF 23,127.95 79,446.49 44,038.87 35,407.62 55.43 302 - SHERIFF - CIVIL DIVISION 17,815.79 25,000.00 22,746.64 2,253.36 90.99 303 - SCHOOL RESOURCE OFFICER 40,155.05 69,000.00 38,353.00 30,647.00 55.58 304 - OPERATION STONEGARDEN - - - 8,000.00 - 320 - JUSTICE TRAINING 5,000.00 8,000.00 - 8,000.00 - 326 - OFF-ROAD VEHICLE GRANT - 9,000.00 3,319.03 5,680.97 36.88 331 - MARINE SAFETY 20.00 17,500.00 7,540.00 9,960.00 43.09 332 - SNOWMOBILE GRANT - 11,000.00 - 11,000.00 - 334 - SECONDARY ROAD PATROL 27,058.69 88,000.00 - 88,000.00 - 335 - SAFETY EDUCATION 29,072.17 197,655.00 145,614.12 52,040.88 73.67 351 - JAIL 57,486.19 80,900.00 59,357.63 21,542.37 73.37 424 - EMERGENCY SERVICES - 18,000.00 6,149.78 11,850.22 34.17 521 - SANITATION 175.00 175.00 - 175.00 - 648 - MEDICAL EXAMINER 11,300.00 14,000.00 11,350.00 2,650.00 81.07 682 - VETERANS AFFAIRS 1,382.87 69,031.00 67,993.00 1,038.00 98.50 701 - PLANNING / ZONING 118,531.64 104,306.00 107,107.20 (2,801.20) 102.69 TOTAL REVENUES 8,810,040.26 11,551,553.98 9,452,607.75 2,098,946.23 81.83 Information on these pages is intended for management purposes only. The information is unaudited and is prepared using modifies cash basis accounting. OTSEGO COUNTY - BOARD DISCRETIONARY FUNDS BUDGET REPORT YEAR TO DATE THROUGH OCTOBER 31, 2025 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 10/31/2024 2025 10/31/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 147,576.38 215,319.00 135,830.14 79,488.86 63.08 105 - OTHER LEGISLATIVE 22,363.28 22,800.00 11,283.00 11,517.00 49.49 132 - LEIN FEES 7,290.00 20,000.00 12,878.00 7,122.00 64.39 133 - DRUG COURT GRANT 114,032.81 190,853.00 114,569.73 76,283.27 60.03 134 - RDSS TRANSPORT GRANT 334.55 15,000.00 674.63 14,325.37 4.50 145 - JURY COMMISSION 24,463.99 43,000.00 21,506.85 21,493.15 50.02 172 - COUNTY ADMINISTRATOR 155,000.00 173,753.00 173,753.00 - 100.00 201 - FINANCE DEPARTMENT - 155,000.00 155,000.00 - 100.00 215 - COUNTY CLERK/ROD 329,860.67 456,292.00 358,532.31 97,759.69 78.58 223 - EXTERNAL AUDIT 591.25 159,000.00 117,607.34 41,392.66 73.97 228 - INFORMATION TECHNOLOGY 101,464.89 150,550.00 108,743.33 41,806.67 72.23 245 - SURVEYOR 37,006.38 45,863.00 45,863.00 - 100.00 253 - TREASURER 103,462.41 153,342.00 110,616.25 42,725.75 72.14 257 - EQUALIZATION 214,512.91 259,758.00 175,524.42 84,233.58 67.57 261 - COOPERATIVE EXTENSION 65,014.91 72,777.00 68,408.45 4,368.55 94.00 262 - ELECTIONS 52,796.89 34,400.00 19,061.03 15,338.97 55.41 265 - BUILDING AND GROUNDS 450,000.00 490,000.00 490,000.00 - 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 45,959.69 67,164.00 50,159.47 17,004.53 74.68 270 - HUMAN RESOURCES 115,000.00 150,000.00 150,000.00 - 100.00 280 - OTSEGO CONSERVATION DISTRICT 10,239.94 10,500.00 10,624.47 (124.47) 101.19 283 - CIRCUIT COURT 937,671.86 1,437,690.00 991,395.71 446,294.29 68.96 286 - DISTRICT COURT 13,376.52 19,000.00 13,741.92 5,258.08 72.33 294 - PROBATE COURT 180,641.85 234,797.00 180,747.24 54,049.76 76.98 295 - PROBATION/PAROLE 507.11 1,300.00 554.25 745.75 42.63 296 - PROSECUTOR 550,426.87 824,428.00 636,656.04 187,771.96 77.22 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 1,087,823.35 1,669,112.50 1,301,820.79 367,291.71 77.99 302 - SHERIFF - CIVIL DIVISION 87,606.86 119,391.99 84,476.71 34,915.28 70.76 303 - SCHOOL RESOURCE OFFICER 59,222.30 72,779.00 51,767.32 21,011.68 71.13 304 - OPERATION STONEGARDEN - - - - - 306 - SANE - 96,758.00 - 96,758.00 - 320 - JUSTICE TRAINING - 3,000.00 - 3,000.00 - 326 - OFF-ROAD VEHICLE GRANT 3,319.12 12,201.00 14,237.25 (2,036.25) 116.69 331 - MARINE SAFETY 2,829.41 12,279.00 10,112.29 2,166.71 82.35 332 - SNOWMOBILE GRANT 598.77 11,300.00 916.32 10,383.68 8.11 334 - SECONDARY ROAD PATROL 129,879.30 120,596.00 70,238.48 50,357.52 58.24 335 - SAFETY EDUCATION 67,740.13 215,119.49 179,483.10 35,636.39 83.43 351 - JAIL 1,115,769.02 1,520,088.00 1,172,462.69 347,625.31 77.13 424 - EMERGENCY SERVICES 52,500.00 180,000.00 72,632.05 107,367.95 40.35 Information on these pages is intended for management purposes only. The information is unaudited and is prepared using modifies cash basis accounting. ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 10/31/2024 2025 10/31/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED 445 - DRAINS 4,478.00 7,000.00 4,478.00 2,522.00 63.97 521 - SANITATION - 200.00 - 200.00 - 601 - DISTRICT HEALTH 255,000.00 262,872.00 197,154.00 65,718.00 75.00 605 - COMMUNICABLE DISEASES 500.00 500.00 500.00 - 100.00 631 - SUBSTANCE ABUSE 69,298.00 132,474.00 48,085.20 84,388.80 36.30 648 - MEDICAL EXAMINER 60,625.17 93,500.00 77,613.08 15,886.92 83.01 649 - MENTAL HEALTH 94,003.00 94,003.00 70,502.25 23,500.75 75.00 681 - VETERANS BURIAL 3,392.90 5,250.00 3,415.79 1,834.21 65.06 682 - VETERANS AFFAIRS 167,265.38 276,761.00 167,005.35 109,755.65 60.34 701 - PLANNING / ZONING 111,917.51 141,419.00 118,785.38 22,633.62 84.00 713 - SURVEYOR 200.00 - - - - 729 - CHAMBER OF COMMERCE 1,500.00 1,500.00 - 1,500.00 - 734 - ECONOMIC ALLIANCE 11,000.00 - - - - 851 - INSURANCE AND BONDS (21,785.00) 340,000.00 176,647.00 163,353.00 51.96 853 - HEALTH CARE RETIREES 29,711.50 70,300.00 31,720.63 38,579.37 45.12 864 - DISTRIBUTIVE SERVICES 24,951.44 44,313.00 34,189.30 10,123.70 77.15 941 - CONTINGENCY - 100,000.00 - 100,000.00 - 961 - APPROPRIATION - HUMAN SVCS 10,072.00 10,072.00 10,072.00 - 100.00 962 - APPROPRIATION - LGL DFS FUND 70,000.00 70,000.00 70,000.00 - 100.00 966 - APPROPRIATION - AIRPORT - 100,000.00 100,000.00 - 100.00 967 - APPROPRIATION - CHILD CARE - 215,000.00 215,000.00 - 100.00 968 - APPROPRIATION - FOC - 81,679.00 81,679.00 - 100.00 969 - APPROPRIATION - OTHER FUNDS - 50,000.00 50,000.00 - 100.00 971 - APPROPRIATION - SLRS 5,000.00 5,000.00 5,000.00 - 100.00 972 - APPROPRIATION - CAP PROJ FUND - 5,000.00 5,000.00 - 100.00 978 - APPROPRIATION - MAPPING FUND - 6,000.00 6,000.00 - 100.00 TOTAL EXPENDITURES 7,184,013.32 11,551,553.98 8,584,724.56 2,966,829.42 74.32 Fund 101 - GENERAL FUND: TOTAL REVENUES 8,810,040.26 11,551,553.98 9,452,607.75 2,098,946.23 81.83 TOTAL EXPENDITURES 7,184,013.32 11,551,553.98 8,584,724.56 2,966,829.42 74.32 NET OF REVENUES & EXPENDITURES 1,626,026.94 - 867,883.19 (867,883.19) 100.00 BEG. FUND BALANCE 8,184,565.64 12,379,276.46 12,379,276.46 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 9,900,586.58 12,379,276.46 13,247,159.65 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 10/31/2024 2025 10/31/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 52,869.19 20,000.00 49,390.29 (29,390.29) 246.95 050 - SPECIAL ITEMS/TRANSFERS - 326,000.00 - 326,000.00 - TOTAL REVENUES 52,869.19 346,000.00 49,390.29 296,609.71 14.27 901 - CAPITAL OUTLAY - 326,000.00 152,487.00 173,513.00 46.78 941 - CONTINGENCY - 20,000.00 - 20,000.00 0.00 TOTAL EXPENDITURES - 346,000.00 152,487.00 193,513.00 44.07 TOTAL REVENUES 52,869.19 346,000.00 49,390.29 296,609.71 14.27 TOTAL EXPENDITURES - 346,000.00 152,487.00 193,513.00 44.07 NET OF REVENUES & EXPENDITURES 52,869.19 - (103,096.71) 103,096.71 100.00 BEG. FUND BALANCE 1,961,751.98 2,022,679.06 2,022,679.06 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 2,014,621.17 2,022,679.06 1,919,582.35 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 18,969.18 10,000.00 15,248.21 (5,248.21) 152.48 TOTAL REVENUES 18,969.18 10,000.00 15,248.21 (5,248.21) 152.48 941 - CONTINGENCY (110.43) 10,000.00 - 10,000.00 - TOTAL EXPENDITURES (110.43) 10,000.00 - 10,000.00 - TOTAL REVENUES 18,969.18 10,000.00 15,248.21 (5,248.21) 152.48 TOTAL EXPENDITURES (110.43) 10,000.00 - 10,000.00 - NET OF REVENUES & EXPENDITURES 19,079.61 - 15,248.21 (15,248.21) 100.00 BEG. FUND BALANCE 1,042,380.28 1,064,619.87 1,064,619.87 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 1,061,459.89 1,064,619.87 1,079,868.08 Fund 302 - EQUIPMENT FUND 030 - OTHER REVENUE 8,301.12 - - - - 050 - SPECIAL ITEMS/TRANSFERS 75,000.00 251,799.00 112,799.00 139,000.00 44.80 TOTAL REVENUES 83,301.12 251,799.00 112,799.00 139,000.00 44.80 901 - CAPITAL OUTLAY 90,424.99 251,799.00 203,091.51 48,707.49 80.66 TOTAL EXPENDITURES 90,424.99 251,799.00 203,091.51 48,707.49 80.66 TOTAL REVENUES 83,301.12 251,799.00 112,799.00 139,000.00 44.80 TOTAL EXPENDITURES 90,424.99 251,799.00 203,091.51 48,707.49 80.66 NET OF REVENUES & EXPENDITURES (7,123.87) - (90,292.51) 90,292.51 100.00 BEG. FUND BALANCE 181,876.70 120,805.50 120,805.50 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 174,752.83 120,805.50 30,512.99 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 10/31/2024 2025 10/31/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS 67.45 - 45.82 (45.82) 100.00 050 - SPECIAL ITEMS/TRANSFERS 110,000.00 70,000.00 70,000.00 - 100.00 TOTAL REVENUES 110,067.45 70,000.00 70,045.82 (45.82) 100.07 270 - HUMAN RESOURCES 60,620.70 69,737.00 47,015.25 22,721.75 67.42 281 - 46TH CIRCUIT TRIAL COURTQ - 263.00 297.50 (34.50) 113.12 TOTAL EXPENDITURES 60,620.70 70,000.00 47,312.75 22,687.25 67.59 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 110,067.45 70,000.00 70,045.82 (45.82) 100.07 TOTAL EXPENDITURES 60,620.70 70,000.00 47,312.75 22,687.25 67.59 NET OF REVENUES & EXPENDITURES 49,446.75 - 22,733.07 (22,733.07) 100.00 BEG. FUND BALANCE (12,797.21) 21,460.66 21,460.66 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 36,649.54 21,460.66 44,193.73 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS 1,415.17 - 220.56 (220.56) 100.00 050 - SPECIAL ITEMS/TRANSFERS - - - - - TOTAL REVENUES 1,415.17 - 220.56 (220.56) 100.00 901 - CAPITAL OUTLAY - - - - - TOTAL EXPENDITURES - - - - - TOTAL REVENUES 1,415.17 - 220.56 (220.56) 100.00 TOTAL EXPENDITURES - - - - - NET OF REVENUES & EXPENDITURES 1,415.17 - 220.56 (220.56) 100.00 BEG. FUND BALANCE 317,904.29 295,425.14 295,425.14 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 319,319.46 295,425.14 295,645.70 Fund 490 - CAPITAL PROJECTS FUND 025 - INTEREST EARNINGS 13,856.13 - 12,254.05 (12,254.05) 100.00 050 - SPECIAL ITEMS/TRANSFERS - 143,076.00 5,000.00 138,076.00 3.49 TOTAL REVENUES 13,856.13 143,076.00 17,254.05 125,821.95 12.06 265 - BUILDING AND GROUNDS 27,996.55 38,076.00 29,152.18 8,923.82 76.56 901 - CAPITAL OUTLAY 37,925.20 105,000.00 37,651.94 67,348.06 35.86 TOTAL EXPENDITURES 65,921.75 143,076.00 66,804.12 76,271.88 46.69 TOTAL REVENUES 13,856.13 143,076.00 17,254.05 125,821.95 12.06 TOTAL EXPENDITURES 65,921.75 143,076.00 66,804.12 76,271.88 46.69 NET OF REVENUES & EXPENDITURES (52,065.62) - (49,550.07) 49,550.07 100.00 BEG. FUND BALANCE 617,498.39 525,657.46 525,657.46 NET OF REVENUES/EXPENDITURES - 2024 (5,000.00) END FUND BALANCE 560,432.77 525,657.46 476,107.39 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 10/31/2024 2025 10/31/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 569 - DEBT SERVICE 050 - SPECIAL ITEMS/TRANSFERS TOTAL REVENUES 906 - DEBT SERVICE TOTAL EXPENDITURES TOTAL REVENUES TOTAL EXPENDITURES NET OF REVENUES & EXPENDITURES BEG. FUND BALANCE END FUND BALANCE Fund 647 - HEALTH CARE FUND 025 - INTEREST EARNINGS 2,943.41 - 2,372.40 (2,372.40) 100.00 030 - OTHER REVENUE 485 - HEALTH CARE CONTRIBUTIONS 1,170,925.68 1,668,728.00 1,098,472.04 570,255.96 65.83 TOTAL REVENUES 1,173,869.09 1,668,728.00 1,100,844.44 567,883.56 65.97 851 - INSURANCE AND BONDS 1,305,410.51 1,668,728.00 1,292,312.46 376,415.54 77.44 TOTAL EXPENDITURES 1,305,410.51 1,668,728.00 1,292,312.46 376,415.54 77.44 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 1,173,869.09 1,668,728.00 1,100,844.44 567,883.56 65.97 TOTAL EXPENDITURES 1,305,410.51 1,668,728.00 1,292,312.46 376,415.54 77.44 NET OF REVENUES & EXPENDITURES (131,541.42) - (191,468.02) 191,468.02 100.00 BEG. FUND BALANCE 318,930.21 276,222.37 276,222.37 NET OF REVENUES/EXPENDITURES - 2024 END FUND BALANCE 187,388.79 288,274.37 96,806.35