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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH 1,543,791.98 937,718.22 838,766.00 77,788.09 18,866.69 INVESTMENTS 2,860,651.07 1,031,775.19 215,789.51 - - IMPREST CASH 10,665.00 - - - - TAXES RECEIVABLE 378,379.74 - - - - ACCOUNTS RECEIVABLE 12,311.00 - - - - DUE FROM OTHER GOVERNMENTS - - - - - DUE FROM STATE 2,792.99 - - - - DUE FROM OTHER FUNDS - - - - - LONG TERM ADV TO OTHER FDS - - - - - LONG TERM ADV TO EMS - 22,584.84 - - - POSTAGE INVENTORY 4,696.16 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE - - - - - TOTAL ASSETS 4,813,287.94 1,992,078.25 1,054,555.51 77,788.09 18,866.69 LIABILITIES ACCOUNTS PAYABLE 30.00 - - - - ACCRUED WAGES PAYABLE - - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 34,574.78 - - - - TOTAL LIABILITIES 34,604.78 - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 80,400.40 - - - - UNASSIGNED 4,698,282.76 1,992,078.25 1,054,555.51 77,788.09 18,866.69 TOTAL FUND BALANCE 4,778,683.16 1,992,078.25 1,054,555.51 77,788.09 18,866.69 TOTAL LIABS & FUND BALANCE 4,813,287.94 1,992,078.25 1,054,555.51 77,788.09 18,866.69 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 - - JUNE 30, 2024 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 318,748.09 255,467.67 - 78,986.56 RESERVED CASH - 312,075.67 - - INVESTMENTS - - - 106,433.43 IMPREST CASH - - - 2,000.00 TAXES RECEIVABLE - - - - ACCOUNTS RECEIVABLE - - - 3,653.58 DUE FROM STATE - - - - DUE FROM OTHER FUNDS - - - - LONG TERM ADV TO OTHER FDS - - - - LONG TERM ADV TO EMS - - - - POSTAGE INVENTORY - - - - SUPPLIES INVENTORY - - - - PREPAID EXPENSE - - - - TOTAL ASSETS 318,748.09 567,543.34 - 191,073.57 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 318,748.09 567,543.34 - 191,073.57 TOTAL FUND BALANCE 318,748.09 567,543.34 - 191,073.57 TOTAL LIABS & FUND BALANCE 318,748.09 567,543.34 - 191,073.57 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 - - JUNE 30, 2024 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 5/31/2023 2024 5/31/2024 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES 290,634.74 6,520,069.00 342,377.34 6,177,691.66 5.25 015 - STATE UNRESTRICTED REVENUE 333,846.00 762,641.00 365,613.00 397,028.00 47.94 025 - INTEREST EARNINGS 118,486.59 136,053.00 118,571.25 17,481.75 87.15 030 - OTHER REVENUE 1,199.99 370,000.00 49,652.18 320,347.82 13.42 050 - SPECIAL ITEMS/TRANSFERS 5,000.00 - - - - 132 - LEIN FEES 4,860.00 20,000.00 5,783.60 14,216.40 28.92 133 - DRUG COURT GRANT 37,477.43 173,340.00 81,597.42 91,742.58 47.07 134 - RDSS TRANSPORT GRANT - 15,000.00 - 15,000.00 - 145 - JURY COMMISSION 3,837.22 15,000.00 3,823.65 11,176.35 25.49 215 - COUNTY CLERK/ROD 208,348.70 564,150.00 246,018.68 318,131.32 43.61 245 - SURVEYOR 19,868.40 40,974.00 46,192.20 (5,218.20) 112.74 253 - TREASURER 5,454.73 12,000.00 3,775.68 8,224.32 31.46 257 - EQUALIZATION 23,382.55 39,800.00 6,918.49 32,881.51 17.38 262 - ELECTIONS 406.43 - - - - 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 8,218.84 71,000.00 29,073.47 41,926.53 40.95 283 - CIRCUIT COURT 79,904.22 243,967.00 118,980.64 124,986.36 48.77 286 - DISTRICT COURT 188,746.73 407,205.00 181,217.90 225,987.10 44.50 294 - PROBATE COURT 87,367.74 215,065.00 127,348.06 87,716.94 59.21 296 - PROSECUTOR 23,336.17 58,000.00 33,709.85 24,290.15 58.12 298 - FAMILY COUNSELING SERVICES 1,045.00 3,500.00 1,145.00 2,355.00 32.71 301 - SHERIFF 33,691.47 26,300.00 9,081.01 17,218.99 34.53 302 - SHERIFF - CIVIL DIVISION 16,608.59 25,000.00 12,254.15 12,745.85 49.02 303 - SCHOOL RESOURCE OFFICER 27,506.00 67,632.00 34,970.20 32,661.80 51.71 304 - OPERATION STONEGARDEN - 25,000.00 - 25,000.00 - 320 - JUSTICE TRAINING - 3,000.00 5,000.00 (2,000.00) 166.67 326 - OFF-ROAD VEHICLE GRANT - 10,000.00 - 10,000.00 - 331 - MARINE SAFETY - 7,000.00 4.00 6,996.00 0.06 332 - SNOWMOBILE GRANT - 10,000.00 - 10,000.00 - 334 - SECONDARY ROAD PATROL 53,771.81 50,000.00 338.58 49,661.42 0.68 335 - SAFETY EDUCATION 11,259.61 70,000.00 116,272.50 (46,272.50) 166.10 351 - JAIL 26,274.20 94,500.00 41,108.47 53,391.53 43.50 424 - EMERGENCY SERVICES - 18,000.00 11,361.04 6,638.96 63.12 521 - SANITATION 175.00 - - - - 648 - MEDICAL EXAMINER 5,450.00 14,000.00 7,550.00 6,450.00 53.93 682 - VETERANS AFFAIRS 1,342.45 70,298.00 1,382.87 68,915.13 1.97 701 - PLANNING / ZONING 81,162.50 102,106.00 92,050.74 10,055.26 90.15 TOTAL REVENUES 1,698,663.11 10,260,600.00 2,093,171.97 8,167,428.03 20.40 Information on these pages is intended for management purposes o The information is unaudited and is prepared using modifies cash basis accounting. OTSEGO COUNTY - BOARD DISCRETIONARY FUNDS BUDGET REPORT YEAR TO DATE THROUGH MAY 31, 2024 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 5/31/2023 2024 5/31/2024 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 85,360.27 203,300.00 94,865.37 108,434.63 46.66 105 - OTHER LEGISLATIVE 11,582.28 22,800.00 22,363.28 436.72 98.08 132 - LEIN FEES 8,054.00 20,000.00 2,430.00 17,570.00 12.15 133 - DRUG COURT GRANT 59,823.15 163,340.00 68,466.04 94,873.96 41.92 134 - RDSS TRANSPORT GRANT - 15,000.00 - 15,000.00 - 145 - JURY COMMISSION 6,107.02 40,000.00 8,066.61 31,933.39 20.17 172 - COUNTY ADMINISTRATOR 61,645.50 155,000.00 - 155,000.00 - 201 - FINANCE DEPARTMENT 38,875.00 120,000.00 - 120,000.00 - 215 - COUNTY CLERK/ROD 180,297.92 373,556.00 190,348.54 183,207.46 50.96 223 - EXTERNAL AUDIT 910.00 28,000.00 591.25 27,408.75 2.11 228 - INFORMATION TECHNOLOGY 54,037.93 124,550.00 55,478.21 69,071.79 44.54 245 - SURVEYOR 2,469.22 40,974.00 152.38 40,821.62 0.37 253 - TREASURER 58,288.35 147,367.00 57,972.45 89,394.55 39.34 257 - EQUALIZATION 131,564.40 235,299.00 125,653.53 109,645.47 53.40 261 - COOPERATIVE EXTENSION 44,308.21 69,654.00 34,273.98 35,380.02 49.21 262 - ELECTIONS 36,228.97 54,400.00 38,582.94 15,817.06 70.92 265 - BUILDING AND GROUNDS 285,356.25 450,000.00 - 450,000.00 - 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 22,256.26 66,562.00 25,974.57 40,587.43 39.02 270 - HUMAN RESOURCES 40,981.50 115,000.00 - 115,000.00 - 280 - OTSEGO CONSERVATION DISTRICT 393.27 11,000.00 10,000.00 1,000.00 90.91 283 - CIRCUIT COURT 518,148.15 1,251,552.00 524,985.37 726,566.63 41.95 286 - DISTRICT COURT 5,628.70 18,500.00 5,556.40 12,943.60 30.03 294 - PROBATE COURT 106,045.38 228,015.00 105,221.66 122,793.34 46.15 295 - PROBATION/PAROLE 632.03 1,300.00 334.58 965.42 25.74 296 - PROSECUTOR 318,817.21 724,242.00 336,389.35 387,852.65 46.45 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 654,852.77 1,477,473.00 545,932.87 931,540.13 36.95 302 - SHERIFF - CIVIL DIVISION 39,067.03 108,076.00 56,964.26 51,111.74 52.71 303 - SCHOOL RESOURCE OFFICER 31,147.63 66,664.00 46,194.89 20,469.11 69.30 304 - OPERATION STONEGARDEN 364.76 25,000.00 - 25,000.00 - 306 - SANE 35,246.57 91,549.00 41,911.37 49,637.63 45.78 320 - JUSTICE TRAINING - 3,000.00 - 3,000.00 - 326 - OFF-ROAD VEHICLE GRANT 108.13 13,300.00 656.90 12,643.10 4.94 331 - MARINE SAFETY 1,232.80 9,500.00 182.19 9,317.81 1.92 332 - SNOWMOBILE GRANT 2,122.12 10,961.00 598.77 10,362.23 0.15 334 - SECONDARY ROAD PATROL 46,443.34 112,934.00 47,211.62 65,722.38 41.80 335 - SAFETY EDUCATION 11,140.88 70,000.00 31,487.71 38,512.29 44.98 351 - JAIL 617,451.79 1,456,716.00 694,678.16 762,037.84 47.69 424 - EMERGENCY SERVICES 15,000.00 70,000.00 35,000.00 35,000.00 50.00 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 5/31/2023 2024 5/31/2024 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED 445 - DRAINS 4,478.00 6,000.00 4,478.00 1,522.00 74.63 521 - SANITATION 60.70 150.00 - 150.00 - 601 - DISTRICT HEALTH 127,500.00 255,000.00 127,500.00 127,500.00 50.00 605 - COMMUNICABLE DISEASES - 500.00 500.00 - 100.00 631 - SUBSTANCE ABUSE 45,150.00 90,000.00 37,360.00 52,640.00 41.51 648 - MEDICAL EXAMINER 28,725.14 93,500.00 14,591.11 78,908.89 15.61 649 - MENTAL HEALTH 47,001.50 94,003.00 23,500.75 70,502.25 25.00 681 - VETERANS BURIAL 2,100.00 6,150.00 2,050.70 4,099.30 33.34 682 - VETERANS AFFAIRS 107,360.44 211,204.00 99,439.56 111,764.44 47.08 701 - PLANNING / ZONING 51,939.58 142,673.00 63,634.72 79,038.28 44.60 713 - SURVEYOR - (300.00) - (300.00) - 729 - CHAMBER OF COMMERCE 1,500.00 1,500.00 1,500.00 - 100.00 734 - ECONOMIC ALLIANCE 20,000.00 11,500.00 - 11,500.00 - 851 - INSURANCE AND BONDS 11,166.00 290,000.00 - 290,000.00 - 853 - HEALTH CARE RETIREES - 100,000.00 17,826.90 82,173.10 17.83 864 - DISTRIBUTIVE SERVICES 19,008.97 49,564.00 13,700.59 35,863.41 27.64 941 - CONTINGENCY - 100,000.00 - 100,000.00 - 961 - APPROPRIATION - HUMAN SVCS - 10,072.00 10,072.00 - 100.00 962 - APPROPRIATION - LGL DFS FUND 40,000.00 70,000.00 70,000.00 - 100.00 966 - APPROPRIATION - AIRPORT - 100,000.00 - 100,000.00 - 967 - APPROPRIATION - CHILD CARE 145,000.00 260,000.00 - 260,000.00 - 968 - APPROPRIATION - FOC - 105,000.00 - 105,000.00 - 969 - APPROPRIATION - OTHER FUNDS 50,000.00 50,000.00 - 50,000.00 - 971 - APPROPRIATION - SLRS - 5,000.00 5,000.00 - 100.00 972 - APPROPRIATION - CAP PROJ FUND - 5,000.00 - 5,000.00 - 978 - APPROPRIATION - MAPPING FUND - 6,000.00 - 6,000.00 - TOTAL EXPENDITURES 4,232,979.12 10,260,600.00 3,699,679.58 6,560,920.42 36.06 Fund 101 - GENERAL FUND: TOTAL REVENUES 1,698,663.11 10,260,600.00 2,093,171.97 8,167,428.03 20.40 TOTAL EXPENDITURES 4,232,979.12 10,260,600.00 3,699,679.58 6,560,920.42 36.06 NET OF REVENUES & EXPENDITURES (2,534,316.01) - (1,606,507.61) 1,606,507.61 100.00 BEG. FUND BALANCE 5,949,085.79 6,385,190.77 6,385,190.77 NET OF REVENUES/EXPENDITURES - 2023 422,204.98 422,204.98 END FUND BALANCE 3,414,769.78 6,385,190.77 4,778,683.16 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 5/31/2023 2024 5/31/2024 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 25,857.81 20,000.00 30,326.27 (10,326.27) 151.63 TOTAL REVENUES 25,857.81 20,000.00 30,326.27 (10,326.27) 151.63 901 - CAPITAL OUTLAY 8.00 - - - - 941 - CONTINGENCY - 20,000.00 - 20,000.00 - TOTAL EXPENDITURES 8.00 20,000.00 - 20,000.00 - TOTAL REVENUES 25,857.81 20,000.00 30,326.27 (10,326.27) 151.63 TOTAL EXPENDITURES 8.00 20,000.00 - 20,000.00 - NET OF REVENUES & EXPENDITURES 25,849.81 - 30,326.27 (30,326.27) 100.00 BEG. FUND BALANCE 1,902,399.67 1,961,751.98 1,961,751.98 NET OF REVENUES/EXPENDITURES - 2023 59,352.31 59,352.31 END FUND BALANCE 1,928,249.48 1,961,751.98 1,992,078.25 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 2,276.21 5,000.00 12,109.79 (7,109.79) 242.20 TOTAL REVENUES 2,276.21 5,000.00 12,109.79 (7,109.79) 242.20 941 - CONTINGENCY (77.56) 5,000.00 (65.44) 5,065.44 (1.31) TOTAL EXPENDITURES (77.56) 5,000.00 (65.44) 5,065.44 (1.31) TOTAL REVENUES 2,276.21 5,000.00 12,109.79 (7,109.79) 242.20 TOTAL EXPENDITURES (77.56) 5,000.00 (65.44) 5,065.44 1.31 NET OF REVENUES & EXPENDITURES 2,353.77 - 12,175.23 (12,175.23) 100.00 BEG. FUND BALANCE 1,030,482.81 1,042,380.28 1,042,380.28 NET OF REVENUES/EXPENDITURES - 2023 11,897.47 11,897.47 END FUND BALANCE 1,032,836.58 1,042,380.28 1,054,555.51 Fund 302 - EQUIPMENT FUND 030 - OTHER REVENUE - - 8,301.12 -8,301.12 100 050 - SPECIAL ITEMS/TRANSFERS 75,000.00 106,000.00 - 106,000.00 - TOTAL REVENUES 75,000.00 106,000.00 8,301.12 97,698.88 7.83 901 - CAPITAL OUTLAY 39,761.76 106,000.00 53,833.73 52,166.27 50.79 TOTAL EXPENDITURES 39,761.76 106,000.00 53,833.73 52,166.27 50.79 TOTAL REVENUES 75,000.00 106,000.00 8,301.12 97,698.88 7.83 TOTAL EXPENDITURES 39,761.76 106,000.00 53,833.73 52,166.27 50.79 NET OF REVENUES & EXPENDITURES 35,238.24 - (45,532.61) 45,532.61 100.00 BEG. FUND BALANCE 178,064.48 123,320.70 123,320.70 NET OF REVENUES/EXPENDITURES - 2023 (54,743.78) (54,743.78) END FUND BALANCE 213,302.72 123,320.70 77,788.09 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 5/31/2023 2024 5/31/2024 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS 29.75 - 49.60 (49.60) 100.00 050 - SPECIAL ITEMS/TRANSFERS 40,000.00 70,000.00 70,000.00 - 100.00 TOTAL REVENUES 40,029.75 70,000.00 70,049.60 (49.60) 100.07 270 - HUMAN RESOURCES 17,622.00 70,000.00 38,385.70 31,614.30 54.84 TOTAL EXPENDITURES 17,622.00 70,000.00 38,385.70 31,614.30 54.84 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 40,029.75 70,000.00 70,049.60 (49.60) 100.07 TOTAL EXPENDITURES 17,622.00 70,000.00 38,385.70 31,614.30 54.84 NET OF REVENUES & EXPENDITURES 22,407.75 - 31,663.90 (31,663.90) 100.00 BEG. FUND BALANCE 4,553.74 (12,797.21) (12,797.21) NET OF REVENUES/EXPENDITURES - 2023 (17,350.95) (17,350.95) END FUND BALANCE 26,961.49 (12,797.21) 18,866.69 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS 454.21 - 843.80 (843.80) 100.00 050 - SPECIAL ITEMS/TRANSFERS 454.21 - 843.80 (843.80) 100.00 TOTAL REVENUES 478.00 - - - - 901 - CAPITAL OUTLAY 478.00 - - - - TOTAL EXPENDITURES 178.00 - - - - TOTAL REVENUES 454.21 - 843.80 (843.80) 100.00 TOTAL EXPENDITURES 478.00 - - - - NET OF REVENUES & EXPENDITURES (23.79) - 843.80 (843.80) 100.00 BEG. FUND BALANCE 348,489.12 317,904.29 317,904.29 NET OF REVENUES/EXPENDITURES - 2023 (30,584.83) (30,584.83) END FUND BALANCE 348,465.33 317,904.29 318,748.09 Fund 490 - CAPITAL PROJECTS FUND 025 - INTEREST EARNINGS - - 8,311.61 (8,311.61) 100.00 050 - SPECIAL ITEMS/TRANSFERS - 145,855.00 - 145,855.00 - TOTAL REVENUES - 145,855.00 8,311.61 137,543.39 5.70 265 - BUILDING AND GROUNDS 15,265.74 35,855.00 16,424.43 19,430.57 45.81 901 - CAPITAL OUTLAY (13,453.13) 110,000.00 36,842.23 73,157.77 33.49 TOTAL EXPENDITURES 1,812.61 145,855.00 53,266.66 92,588.34 36.52 TOTAL REVENUES - 145,855.00 8,311.61 137,543.39 5.70 TOTAL EXPENDITURES 1,812.61 145,855.00 53,266.66 92,588.34 36.52 NET OF REVENUES & EXPENDITURES (1,812.61) - (44,955.05) 44,955.05 100.00 BEG. FUND BALANCE 635,301.87 612,498.39 612,498.39 NET OF REVENUES/EXPENDITURES - 2023 (22,803.48) (22,803.48) END FUND BALANCE 633,489.26 612,498.39 567,543.34 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 5/31/2023 2024 5/31/2024 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 1,713.09 - 1,575.68 (1,575.68) 100.00 485 - HEALTH CARE CONTRIBUTIONS 643,906.74 1,441,887.00 696,859.88 745,027.12 48.33 TOTAL REVENUES 645,619.83 1,441,887.00 698,435.56 743,451.44 48.44 851 - INSURANCE AND BONDS 793,343.49 1,441,887.00 826,292.20 615,594.80 57.31 TOTAL EXPENDITURES 793,343.49 1,441,887.00 826,292.20 615,594.80 57.31 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 645,619.83 1,441,887.00 698,435.56 743,451.44 48.44 TOTAL EXPENDITURES 793,343.49 1,441,887.00 826,292.20 615,594.80 57.31 NET OF REVENUES & EXPENDITURES (147,723.66) - (127,856.64) 127,856.64 100.00 BEG. FUND BALANCE 347,009.58 318,930.21 318,930.21 NET OF REVENUES/EXPENDITURES - 2023 (28,079.37) (28,079.37) END FUND BALANCE 199,285.92 318,930.21 191,073.57