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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH 2,569,195.93 1,043,347.95 869,062.37 123,026.69 22,493.53 INVESTMENTS 3,723,195.52 988,149.54 198,511.95 - - IMPREST CASH 10,665.00 - - - - TAXES RECEIVABLE 435,783.84 - - - - ACCOUNTS RECEIVABLE - - - - - 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 - 2,856.14 - - - POSTAGE INVENTORY 5,325.19 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE 11,099.28 - - - - TOTAL ASSETS 6,758,057.75 2,034,353.63 1,067,574.32 123,026.69 22,493.53 LIABILITIES ACCOUNTS PAYABLE 7,865.94 - - 2,268.33 - ACCRUED WAGES PAYABLE 111,318.93 - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 22,344.70 - - - - TOTAL LIABILITIES 141,529.57 - - 2,268.33 - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 97,391.85 - - - - UNASSIGNED 6,519,136.33 2,034,353.63 1,067,574.32 120,758.36 22,493.53 TOTAL FUND BALANCE 6,616,528.18 2,034,353.63 1,067,574.32 120,758.36 22,493.53 TOTAL LIABS & FUND BALANCE 6,758,057.75 2,034,353.63 1,067,574.32 123,026.69 22,493.53 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 - - FEBRUARY 28, 2025 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 295,431.32 194,444.00 - 207,220.82 RESERVED CASH - 322,479.58 - - INVESTMENTS - - - 51,961.75 IMPREST CASH - - - 2,000.00 TAXES RECEIVABLE - - - - ACCOUNTS RECEIVABLE - - - 3,587.17 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 295,431.32 516,923.58 - 264,769.74 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 295,431.32 516,923.58 - 264,769.74 TOTAL FUND BALANCE 295,431.32 516,923.58 - 264,769.74 TOTAL LIABS & FUND BALANCE 295,431.32 516,923.58 - 264,769.74 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 - - FEBRUARY 28, 2025 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/29/2024 2025 2/28/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES 50,807.15 7,124,665.00 52,349.66 7,072,315.34 0.73 015 - STATE UNRESTRICTED REVENUE 89,211.00 895,462.00 13,321.00 882,141.00 1.49 025 - INTEREST EARNINGS 47,595.71 170,000.00 34,347.35 135,652.65 20.20 030 - OTHER REVENUE 950.00 350,000.00 2.00 349,998.00 - 050 - SPECIAL ITEMS/TRANSFERS - 50,000.00 - 50,000.00 - 132 - LEIN FEES - 20,000.00 1,215.00 18,785.00 6.08 133 - DRUG COURT GRANT (36,553.90) 199,479.00 800.00 198,679.00 0.40 134 - RDSS TRANSPORT GRANT - 15,000.00 - 15,000.00 - 145 - JURY COMMISSION (3,823.65) 15,000.00 - 15,000.00 - 215 - COUNTY CLERK/ROD 66,023.79 551,950.00 76,422.67 475,527.33 13.85 245 - SURVEYOR 16,389.60 45,863.00 - 45,863.00 - 253 - TREASURER 749.00 12,000.00 1,798.11 10,201.89 14.98 257 - EQUALIZATION 250.00 40,550.00 225.00 40,325.00 0.55 262 - ELECTIONS - - 5,467.50 (5,467.50) 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY (5,504.28) 72,000.00 8,708.58 63,291.42 12.10 283 - CIRCUIT COURT (2,682.65) 285,467.00 44,603.03 240,863.97 15.62 286 - DISTRICT COURT 48,962.59 388,505.00 49,801.98 338,703.02 12.82 294 - PROBATE COURT 1,633.26 199,635.00 46,377.54 153,257.46 23.23 296 - PROSECUTOR 5,642.97 58,000.00 18,646.10 39,353.90 32.15 298 - FAMILY COUNSELING SERVICES 275.00 3,500.00 170.00 3,330.00 4.86 301 - SHERIFF 1,761.00 26,700.00 48,013.50 (21,313.50) 179.83 302 - SHERIFF - CIVIL DIVISION 4,168.91 25,000.00 3,600.18 21,399.82 14.40 303 - SCHOOL RESOURCE OFFICER - 69,000.00 - 69,000.00 - 304 - OPERATION STONEGARDEN - 8,000.00 - 8,000.00 - 320 - JUSTICE TRAINING - 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 - 10,000.00 - 10,000.00 - 332 - SNOWMOBILE GRANT - 11,000.00 - 11,000.00 - 334 - SECONDARY ROAD PATROL - 88,000.00 - 88,000.00 - 335 - SAFETY EDUCATION - 100,033.00 - 100,033.00 - 351 - JAIL 22,527.72 80,900.00 15,699.50 65,200.50 19.41 424 - EMERGENCY SERVICES - 18,000.00 - 18,000.00 - 521 - SANITATION - 175.00 - 175.00 - 648 - MEDICAL EXAMINER 2,050.00 14,000.00 2,400.00 11,600.00 17.14 682 - VETERANS AFFAIRS - 69,031.00 67,993.00 1,038.00 98.50 701 - PLANNING / ZONING 6,154.74 104,306.00 3,427.02 100,878.98 3.29 TOTAL REVENUES 316,587.96 11,130,221.00 498,707.75 10,631,513.25 4.48 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 FEBRUARY 28, 2025 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/29/2024 2025 2/28/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 26,954.41 215,319.00 24,858.22 190,460.78 11.54 105 - OTHER LEGISLATIVE 11,582.28 22,800.00 10,781.00 12,019.00 47.29 132 - LEIN FEES - 20,000.00 - 20,000.00 - 133 - DRUG COURT GRANT 20,261.23 190,353.00 14,727.29 175,625.71 7.74 134 - RDSS TRANSPORT GRANT - 15,000.00 - 15,000.00 - 145 - JURY COMMISSION 2,428.75 43,000.00 264.60 42,735.40 0.62 172 - COUNTY ADMINISTRATOR - 173,753.00 - 173,753.00 - 201 - FINANCE DEPARTMENT - 155,000.00 - 155,000.00 - 215 - COUNTY CLERK/ROD 65,899.53 456,292.00 75,333.36 380,958.64 16.51 223 - EXTERNAL AUDIT - 80,000.00 2,200.00 77,800.00 2.75 228 - INFORMATION TECHNOLOGY 27,760.68 150,550.00 23,220.73 127,329.27 15.42 245 - SURVEYOR - 45,863.00 - 45,863.00 - 253 - TREASURER 21,110.52 153,342.00 22,001.34 131,340.66 14.35 257 - EQUALIZATION 48,189.52 259,758.00 49,493.48 210,264.52 19.05 261 - COOPERATIVE EXTENSION 3,955.70 72,777.00 16,708.77 56,068.23 22.96 262 - ELECTIONS 14,119.88 34,400.00 3,134.95 31,265.05 9.11 265 - BUILDING AND GROUNDS - 490,000.00 - 490,000.00 - 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 9,630.91 67,164.00 11,032.33 56,131.67 16.43 270 - HUMAN RESOURCES - 150,000.00 - 150,000.00 - 280 - OTSEGO CONSERVATION DISTRICT - 10,500.00 10,500.00 - 100.00 283 - CIRCUIT COURT 219,859.18 1,430,190.00 211,209.81 1,218,980.19 14.77 286 - DISTRICT COURT 1,111.28 19,000.00 1,151.88 17,848.12 6.06 294 - PROBATE COURT 41,011.79 234,797.00 40,665.72 194,131.28 17.32 295 - PROBATION/PAROLE 67.53 1,300.00 204.57 1,095.43 15.74 296 - PROSECUTOR 130,579.42 806,428.00 132,644.08 673,783.92 16.45 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 160,167.70 1,611,533.00 250,278.40 1,361,254.60 15.53 302 - SHERIFF - CIVIL DIVISION 24,944.24 124,225.00 18,954.64 105,270.36 15.26 303 - SCHOOL RESOURCE OFFICER 18,769.03 72,779.00 12,919.04 59,859.96 17.75 304 - OPERATION STONEGARDEN - 25,000.00 - 25,000.00 - 306 - SANE 20,355.64 96,758.00 - 96,758.00 - 320 - JUSTICE TRAINING - 3,000.00 - 3,000.00 - 326 - OFF-ROAD VEHICLE GRANT - 12,201.00 587.99 11,613.01 4.82 331 - MARINE SAFETY - 12,279.00 476.36 11,802.64 3.88 332 - SNOWMOBILE GRANT 598.77 11,300.00 916.35 10,383.68 8.11 334 - SECONDARY ROAD PATROL 40,844.33 120,596.00 16,553.79 104,042.21 13.73 335 - SAFETY EDUCATION - 100,033.00 2,700.92 97,332.08 2.70 351 - JAIL 233,820.90 1,485,088.00 261,933.34 1,223,154.66 17.64 424 - EMERGENCY SERVICES - 70,000.00 20,000.00 50,000.00 28.57 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 2/29/2024 2025 2/28/2025 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED 445 - DRAINS - 7,000.00 - 7,000.00 - 521 - SANITATION - 200.00 - 200.00 - 601 - DISTRICT HEALTH - 262,872.00 - 262,872.00 - 605 - COMMUNICABLE DISEASES - 500.00 500.00 - 100.00 631 - SUBSTANCE ABUSE 10,276.00 132,474.00 5,328.40 127,145.60 4.02 648 - MEDICAL EXAMINER 2,661.61 93,500.00 6,886.00 86,614.00 7.36 649 - MENTAL HEALTH - 94,003.00 23,500.75 70,502.25 25.00 681 - VETERANS BURIAL - 5,250.00 - 5,250.00 - 682 - VETERANS AFFAIRS 36,776.35 276,761.00 30,971.59 245,789.41 11.19 701 - PLANNING / ZONING 18,906.92 141,419.00 24,000.56 117,418.44 16.97 713 - SURVEYOR - - - - - 729 - CHAMBER OF COMMERCE 1,500.00 1,500.00 - 1,500.00 - 734 - ECONOMIC ALLIANCE - - - - - 851 - INSURANCE AND BONDS - 340,000.00 - 340,000.00 - 853 - HEALTH CARE RETIREES 2,971.15 70,300.00 6,344.14 63,955.86 9.02 864 - DISTRIBUTIVE SERVICES 5,168.43 40,813.00 5,575.93 35,237.07 13.66 941 - CONTINGENCY - 100,000.00 - 100,000.00 - 961 - APPROPRIATION - HUMAN SVCS - 10,072.00 - 10,072.00 - 962 - APPROPRIATION - LGL DFS FUND 70,000.00 70,000.00 - 70,000.00 - 966 - APPROPRIATION - AIRPORT - 100,000.00 50,000.00 50,000.00 50.00 967 - APPROPRIATION - CHILD CARE - 215,000.00 - 215,000.00 - 968 - APPROPRIATION - FOC - 81,679.00 - 81,679.00 - 969 - APPROPRIATION - OTHER FUNDS - 50,000.00 - 50,000.00 - 971 - APPROPRIATION - SLRS 5,000.00 5,000.00 - 5,000.00 - 972 - APPROPRIATION - CAP PROJ FUND - 5,000.00 - 5,000.00 - 978 - APPROPRIATION - MAPPING FUND - 6,000.00 - 6,000.00 - TOTAL EXPENDITURES 1,297,283.68 11,130,221.00 1,388,560.30 9,741,660.70 12.48 Fund 101 - GENERAL FUND: TOTAL REVENUES 316,587.96 11,130,221.00 498,707.75 10,631,513.25 4.48 TOTAL EXPENDITURES 1,297,283.68 11,130,221.00 1,388,560.30 9,741,660.70 12.48 NET OF REVENUES & EXPENDITURES (980,695.72) - (889,852.55) 889,852.55 100.00 BEG. FUND BALANCE 6,489,563.97 6,579,557.97 6,579,557.97 NET OF REVENUES/EXPENDITURES - 2024 924,153.34 924,153.34 END FUND BALANCE 5,598,862.25 6,579,557.97 6,605,713.18 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/29/2024 2025 2/28/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 11,538.57 20,000.00 11,674.57 8,325.43 58.37 TOTAL REVENUES 11,538.57 20,000.00 11,674.57 8,325.43 58.37 901 - CAPITAL OUTLAY - - - - - 941 - CONTINGENCY - 20,000.00 - 20,000.00 - TOTAL EXPENDITURES - 20,000.00 - 20,000.00 - TOTAL REVENUES 11,538.57 20,000.00 11,674.57 8,325.43 58.37 TOTAL EXPENDITURES - 20,000.00 - 20,000.00 - NET OF REVENUES & EXPENDITURES 11,538.57 - 11,674.57 (11,674.57) 100.00 BEG. FUND BALANCE 1,961,751.98 1,961,751.98 1,961,751.98 NET OF REVENUES/EXPENDITURES - 2024 60,263.49 60,263.49 END FUND BALANCE 1,973,290.55 1,961,751.98 2,034,353.63 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 5,181.14 10,000.00 2,954.45 7,045.55 29.54 TOTAL REVENUES 5,181.14 10,000.00 2,954.45 7,045.55 29.54 941 - CONTINGENCY (21.48) 10,000.00 - 10,000.00 - TOTAL EXPENDITURES (21.48) 10,000.00 - 10,000.00 - TOTAL REVENUES 5,181.14 10,000.00 2,954.45 7,045.55 29.54 TOTAL EXPENDITURES (21.48) 10,000.00 - 10,000.00 - NET OF REVENUES & EXPENDITURES 5,202.62 - 2,954.45 (2,954.45) 100.00 BEG. FUND BALANCE 1,042,380.28 1,042,380.28 1,042,380.28 NET OF REVENUES/EXPENDITURES - 2024 22,239.59 22,239.59 END FUND BALANCE 1,047,582.90 1,042,380.28 1,067,574.32 Fund 302 - EQUIPMENT FUND 030 - OTHER REVENUE - - - - - 050 - SPECIAL ITEMS/TRANSFERS - 216,000.00 - 216,000.00 - TOTAL REVENUES - 216,000.00 - 216,000.00 - 901 - CAPITAL OUTLAY 45.04 216,000.00 47.14 215,952.86 0.02 TOTAL EXPENDITURES 45.04 216,000.00 47.14 215,952.86 0.02 TOTAL REVENUES - 216,000.00 - 216,000.00 - TOTAL EXPENDITURES 45.04 216,000.00 47.14 215,952.86 0.02 NET OF REVENUES & EXPENDITURES (45.04) - (47.14) 47.14 100.00 BEG. FUND BALANCE 181,876.70 181,876.70 181,876.70 NET OF REVENUES/EXPENDITURES - 2024 (58,802.87) (58,802.87) END FUND BALANCE 181,831.66 181,876.70 120,758.36 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/29/2024 2025 2/28/2025 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS (6.30) - 0.37 (0.37) 100.00 050 - SPECIAL ITEMS/TRANSFERS 70,000.00 70,000.00 - 70,000.00 - TOTAL REVENUES 69,993.70 70,000.00 0.37 69,999.63 - 270 - HUMAN RESOURCES 16,470.00 70,000.00 315.00 69,685.00 0.45 TOTAL EXPENDITURES 16,470.00 70,000.00 315.00 69,685.00 0.45 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 69,993.70 70,000.00 0.37 69,999.63 - TOTAL EXPENDITURES 16,470.00 70,000.00 315.00 69,685.00 0.45 NET OF REVENUES & EXPENDITURES 53,523.70 - (314.63) 314.63 100.00 BEG. FUND BALANCE (12,797.21) (12,797.21) (12,797.21) NET OF REVENUES/EXPENDITURES - 2024 35,605.37 35,605.37 END FUND BALANCE 40,726.49 (12,797.21) 22,493.53 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS 196.24 - 6.18 (6.18) 100.00 050 - SPECIAL ITEMS/TRANSFERS - - - - - TOTAL REVENUES 196.24 - 6.18 (6.18) 100.00 901 - CAPITAL OUTLAY - - - - - TOTAL EXPENDITURES - - - - - TOTAL REVENUES 196.24 - 6.18 (6.18) 100.00 TOTAL EXPENDITURES - - - - - NET OF REVENUES & EXPENDITURES 196.24 - 6.18 (6.18) 100.00 BEG. FUND BALANCE 317,904.29 317,904.29 317,904.29 NET OF REVENUES/EXPENDITURES - 2024 (22,479.15) (22,479.15) END FUND BALANCE 318,100.53 317,904.29 295,431.32 Fund 490 - CAPITAL PROJECTS FUND 025 - INTEREST EARNINGS 2,748.93 - 2,332.16 (2,332.16) 100.00 050 - SPECIAL ITEMS/TRANSFERS - 143,076.00 - 143,076.00 - TOTAL REVENUES 2,748.93 143,076.00 2,332.16 140,743.84 1.63 265 - BUILDING AND GROUNDS 6,156.77 38,076.00 6,388.62 31,687.38 16.78 901 - CAPITAL OUTLAY 7,865.53 105,000.00 - 105,000.00 - TOTAL EXPENDITURES 14,022.30 143,076.00 6,388.62 136,687.38 4.47 TOTAL REVENUES 2,748.93 143,076.00 2,332.16 140,743.84 1.63 TOTAL EXPENDITURES 14,022.30 143,076.00 6,388.62 136,687.38 4.47 NET OF REVENUES & EXPENDITURES (11,273.37) - (4,056.46) 4,056.46 100.00 BEG. FUND BALANCE 617,498.39 612,498.39 612,498.39 NET OF REVENUES/EXPENDITURES - 2024 (91,518.35) (91,518.35) END FUND BALANCE 601,225.02 612,498.39 516,923.58 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/29/2024 2025 2/28/2025 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 508.74 - 595.14 (595.14) 100.00 030 - OTHER REVENUE - - - - - 485 - HEALTH CARE CONTRIBUTIONS 234,738.52 1,668,728.00 230,469.69 1,438,258.31 13.81 TOTAL REVENUES 235,247.26 1,668,728.00 231,064.83 1,437,663.17 13.85 851 - INSURANCE AND BONDS 362,759.31 1,668,728.00 242,517.46 1,426,210.54 14.53 TOTAL EXPENDITURES 362,759.31 1,668,728.00 242,517.46 1,426,210.54 14.53 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 235,247.26 1,668,728.00 231,064.83 1,437,663.17 13.85 TOTAL EXPENDITURES 362,759.31 1,668,728.00 242,517.46 1,426,210.54 14.53 NET OF REVENUES & EXPENDITURES (127,512.05) - (11,452.63) 11,452.63 100.00 BEG. FUND BALANCE 318,930.21 318,930.21 318,930.21 NET OF REVENUES/EXPENDITURES - 2024 (42,707.84) (42,707.84) END FUND BALANCE 191,418.16 318,930.21 264,769.74