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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH (34,835.30) 738,083.09 908,815.48 181,306.08 57,306.20 INVESTMENTS 8,954,604.36 905,644.51 178,891.15 - - IMPREST CASH 10,765.00 - - - - TAXES RECEIVABLE 446,876.82 - - - - ACCOUNTS RECEIVABLE 126,952.85 - - - - DUE FROM OTHER GOVERNMENTS 1,215.00 - - - - DUE FROM STATE 358,305.78 - - - - DUE FROM OTHER FUNDS - - - - - LONG TERM ADV TO OTHER FDS - - - - - LONG TERM ADV TO EMS - - - - - POSTAGE INVENTORY 6,261.69 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE 6,051.78 - - - - TOTAL ASSETS 9,876,197.98 1,643,727.60 1,087,706.63 181,306.08 57,306.20 LIABILITIES ACCOUNTS PAYABLE 85,237.12 - - - - ACCRUED WAGES PAYABLE 127,219.64 - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 24,322.49 - - - - TOTAL LIABILITIES 236,779.25 - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 117,577.06 - - - - UNASSIGNED 9,521,841.67 1,643,727.60 1,087,706.63 181,306.08 57,306.20 TOTAL FUND BALANCE 9,639,418.73 1,643,727.60 1,087,706.63 181,306.08 57,306.20 TOTAL LIABS & FUND BALANCE 9,876,197.98 1,643,727.60 1,087,706.63 181,306.08 57,306.20 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, 2026 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 295,627.22 258,743.35 - 20,216.31 RESERVED CASH - 337,068.78 - - INVESTMENTS - - - - IMPREST CASH - - - 2,000.00 TAXES RECEIVABLE - - - - ACCOUNTS RECEIVABLE - - - 1,075.12 DUE FROM STATE - - - - DUE FROM OTHER FUNDS - - - - LONG TERM ADV TO OTHER FDS - - - - LONG TERM ADV TO EMS - - - - POSTAGE INVENTORY - - - - SUPPLIES INVENTORY - - - - PREPAID EXPENSE - - - 111,791.02 TOTAL ASSETS 295,627.22 595,812.13 - 135,082.45 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 295,627.22 595,812.13 - 135,082.45 TOTAL FUND BALANCE 295,627.22 595,812.13 - 135,082.45 TOTAL LIABS & FUND BALANCE 295,627.22 595,812.13 - 135,082.45 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, 2026 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/28/2025 2026 2/28/2026 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES 30,245.44 7,530,916.00 47,421.05 7,483,494.95 0.63 015 - STATE UNRESTRICTED REVENUE 13,321.00 942,823.00 745.45 942,077.55 0.08 025 - INTEREST EARNINGS 48,564.86 125,000.00 33,931.53 91,068.47 27.15 030 - OTHER REVENUE - 375,000.00 1,528.50 373,471.50 0.41 050 - SPECIAL ITEMS/TRANSFERS - 264,268.00 100,000.00 164,268.00 37.84 132 - LEIN FEES 1,215.00 20,000.00 1,822.50 18,177.50 9.11 133 - DRUG COURT GRANT 800.00 206,960.00 935.00 206,025.00 0.45 134 - RDSS TRANSPORT GRANT - 15,000.00 161.80 14,838.20 1.08 145 - JURY COMMISSION - 15,000.00 - 15,000.00 - 215 - COUNTY CLERK/ROD 76,422.67 535,950.00 83,958.20 451,991.80 15.67 245 - SURVEYOR - 42,000.00 27,517.80 14,482.20 65.52 253 - TREASURER 1,798.11 10,000.00 1,233.21 8,766.79 12.33 257 - EQUALIZATION 225.00 38,300.00 675.00 37,625.00 1.76 262 - ELECTIONS 5,467.50 - 15,248.36 (15,248.36) 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 8,708.58 72,000.00 9,404.07 62,595.93 13.06 283 - CIRCUIT COURT 44,603.03 272,717.00 31,181.46 241,535.54 11.43 286 - DISTRICT COURT 49,801.98 408,755.00 72,057.39 336,697.61 17.63 294 - PROBATE COURT 46,377.54 199,242.00 5,718.94 193,523.06 2.87 296 - PROSECUTOR 18,646.10 58,000.00 13,863.60 44,136.40 23.90 298 - FAMILY COUNSELING SERVICES 170.00 3,500.00 165.00 3,335.00 4.71 301 - SHERIFF 48,013.50 27,500.00 1,793.19 25,706.81 6.52 302 - SHERIFF - CIVIL DIVISION 3,600.18 25,000.00 3,249.66 21,750.34 13.00 303 - SCHOOL RESOURCE OFFICER - 69,000.00 22,440.00 46,560.00 32.52 304 - OPERATION STONEGARDEN - - - - - 320 - JUSTICE TRAINING - 8,000.00 - 8,000.00 - 326 - OFF-ROAD VEHICLE GRANT 3,319.03 10,000.00 - 10,000.00 - 331 - MARINE SAFETY - 15,000.00 - 15,000.00 - 332 - SNOWMOBILE GRANT - 10,000.00 - 10,000.00 - 334 - SECONDARY ROAD PATROL - 88,000.00 - 88,000.00 - 335 - SAFETY EDUCATION - 160,000.00 51,260.88 108,739.12 32.04 351 - JAIL 15,699.50 85,700.00 18,140.50 67,559.50 21.17 424 - EMERGENCY SERVICES - 15,000.00 54,790.08 (39,790.08) 365.27 521 - SANITATION - 175.00 - 175.00 - 648 - MEDICAL EXAMINER 2,400.00 14,000.00 3,450.00 10,550.00 24.64 682 - VETERANS AFFAIRS 67,993.00 53,981.00 - 53,981.00 - 701 - PLANNING / ZONING 3,427.02 110,806.00 7,221.48 103,584.52 6.52 TOTAL REVENUES 490,819.04 11,827,593.00 609,914.65 11,217,678.35 5.16 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, 2026 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/28/2025 2026 2/28/2026 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 24,858.22 182,610.00 24,177.24 158,432.76 13.24 105 - OTHER LEGISLATIVE 5,231.50 22,802.00 300.00 22,502.00 1.32 132 - LEIN FEES 9,359.50 20,000.00 - 20,000.00 - 133 - DRUG COURT GRANT 15,084.10 197,083.00 18,621.25 178,461.75 9.45 134 - RDSS TRANSPORT GRANT - 15,000.00 833.53 14,166.47 5.56 145 - JURY COMMISSION 10,879.03 40,500.00 7,257.81 33,242.19 17.92 172 - COUNTY ADMINISTRATOR - 151,000.00 151,000.00 - 100.00 201 - FINANCE DEPARTMENT - 141,000.00 141,000.00 - 100.00 215 - COUNTY CLERK/ROD 75,333.36 471,656.00 66,726.93 404,929.07 14.15 223 - EXTERNAL AUDIT 2,200.00 30,000.00 - 30,000.00 - 228 - INFORMATION TECHNOLOGY 23,220.73 136,050.00 15,553.82 120,496.18 11.43 245 - SURVEYOR - 42,000.00 - 42,000.00 - 253 - TREASURER 22,001.34 159,798.00 34,901.54 124,896.46 21.84 257 - EQUALIZATION 49,493.48 207,531.00 33,204.77 174,326.23 16.00 261 - COOPERATIVE EXTENSION 16,708.77 75,224.00 16,068.91 59,155.09 21.36 262 - ELECTIONS 3,134.95 35,320.00 3,741.60 31,578.40 10.59 265 - BUILDING AND GROUNDS 490,000.00 537,291.00 537,291.00 - 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 11,032.33 75,700.00 9,120.86 66,579.14 12.05 270 - HUMAN RESOURCES - 125,000.00 125,000.00 - 100.00 280 - OTSEGO CONSERVATION DISTRICT 10,500.00 10,500.00 10,000.00 500.00 95.24 283 - CIRCUIT COURT 228,158.84 1,623,905.00 224,481.26 1,399,423.74 13.82 286 - DISTRICT COURT 1,151.88 20,500.00 1,151.88 19,348.12 5.62 294 - PROBATE COURT 42,387.60 239,739.00 33,898.12 205,840.88 14.14 295 - PROBATION/PAROLE 204.57 1,300.00 24.68 1,275.32 1.90 296 - PROSECUTOR 132,644.08 833,252.00 114,020.12 719,231.88 13.68 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 330,809.76 1,863,061.00 306,552.24 1,556,508.76 16.45 302 - SHERIFF - CIVIL DIVISION 18,954.64 133,769.00 17,876.74 115,892.26 13.36 303 - SCHOOL RESOURCE OFFICER 12,919.04 75,930.00 11,888.36 64,041.64 15.66 304 - OPERATION STONEGARDEN - - - - - 306 - SANE - 101,180.00 - 101,180.00 - 320 - JUSTICE TRAINING - 3,000.00 3,219.60 (219.60) 107.32 326 - OFF-ROAD VEHICLE GRANT 587.99 10,881.00 - 10,881.00 - 331 - MARINE SAFETY - 9,838.00 - 9,838.00 - 332 - SNOWMOBILE GRANT 916.32 13,839.00 1,365.15 12,473.85 9.86 334 - SECONDARY ROAD PATROL 16,553.79 128,183.00 14,460.01 113,722.99 11.28 335 - SAFETY EDUCATION 2,700.92 160,000.00 500.00 159,500.00 0.31 351 - JAIL 261,933.34 1,688,111.00 232,372.20 1,455,738.80 13.77 424 - EMERGENCY SERVICES 20,000.00 80,000.00 51,816.48 28,183.52 64.77 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 2/28/2025 2026 2/28/2026 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED 445 - DRAINS - 5,000.00 - 5,000.00 - 521 - SANITATION - 150.00 - 150.00 - 601 - DISTRICT HEALTH - 250,000.00 - 250,000.00 - 605 - COMMUNICABLE DISEASES 500.00 500.00 500.00 - 100.00 631 - SUBSTANCE ABUSE 5,328.40 105,000.00 - 105,000.00 - 648 - MEDICAL EXAMINER 6,886.00 92,150.00 1,506.60 90,643.40 1.63 649 - MENTAL HEALTH 23,500.75 94,003.00 23,500.75 70,502.25 25.00 681 - VETERANS BURIAL - 5,250.00 300.00 4,950.00 5.71 682 - VETERANS AFFAIRS 31,171.59 270,913.00 31,880.32 239,032.68 11.77 701 - PLANNING / ZONING 24,000.56 157,680.00 21,111.78 136,568.22 13.39 713 - SURVEYOR - 200.00 - 200.00 - 729 - CHAMBER OF COMMERCE 1,500.00 1,500.00 - 1,500.00 - 734 - ECONOMIC ALLIANCE - 11,000.00 11,000.00 - 100.00 851 - INSURANCE AND BONDS 177,386.50 386,000.00 - 386,000.00 - 853 - HEALTH CARE RETIREES 6,344.14 73,300.00 7,082.10 66,217.90 9.66 864 - DISTRIBUTIVE SERVICES 5,575.93 37,200.00 4,062.93 33,137.07 10.92 941 - CONTINGENCY - 70,000.00 - 70,000.00 - 961 - APPROPRIATION - HUMAN SVCS - 10,072.00 10,072.00 - 100.00 962 - APPROPRIATION - LGL DFS FUND 70,000.00 50,000.00 50,000.00 - 100.00 966 - APPROPRIATION - AIRPORT - 100,000.00 100,000.00 - 100.00 967 - APPROPRIATION - CHILD CARE - 253,902.00 253,902.00 - 100.00 968 - APPROPRIATION - FOC - 121,720.00 121,720.00 - 100.00 969 - APPROPRIATION - OTHER FUNDS 50,000.00 50,000.00 50,000.00 - 100.00 971 - APPROPRIATION - SLRS - 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 2,241,153.95 11,827,593.00 2,911,064.58 8,916,528.42 24.61 Fund 101 - GENERAL FUND: TOTAL REVENUES 490,819.04 11,827,593.00 609,914.65 11,217,678.35 5.16 TOTAL EXPENDITURES 2,241,153.95 11,827,593.00 2,911,064.58 8,916,528.42 24.61 NET OF REVENUES & EXPENDITURES (1,750,334.91) - (2,301,149.93) 2,301,149.93 100.00 BEG. FUND BALANCE 12,289,282.46 12,289,282.46 12,289,282.46 NET OF REVENUES/EXPENDITURES - 2025 (291,699.06) END FUND BALANCE 10,538,947.55 12,289,282.46 9,696,433.47 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/28/2025 2026 2/28/2026 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 11,674.57 10,000.00 8,309.41 1,690.59 83.09 050 - SPECIAL ITEMS/TRANSFERS - 130,000.00 - 130,000.00 - TOTAL REVENUES 11,674.57 140,000.00 8,309.41 131,690.59 5.94 901 - CAPITAL OUTLAY - - 160,014.88 (160,014.88) 100.00 941 - CONTINGENCY - 10,000.00 - 10,000.00 0.00 999 - TRANSFER OUT - 130,000.00 130,000.00 - 100.00 TOTAL EXPENDITURES - 140,000.00 290,014.88 (150,014.88) 207.15 TOTAL REVENUES 11,674.57 140,000.00 8,309.41 131,690.59 5.94 TOTAL EXPENDITURES - 140,000.00 290,014.88 (150,014.88) 207.15 NET OF REVENUES & EXPENDITURES 11,674.57 - (281,705.47) 281,705.47 100.00 BEG. FUND BALANCE 2,022,679.06 2,022,679.06 2,022,679.06 NET OF REVENUES/EXPENDITURES - 2025 (97,245.99) END FUND BALANCE 2,034,353.63 2,022,679.06 1,643,727.60 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 2,954.45 13,000.00 3,968.52 9,031.48 30.53 TOTAL REVENUES 2,954.45 13,000.00 3,968.52 9,031.48 30.53 941 - CONTINGENCY - 13,000.00 - 13,000.00 - TOTAL EXPENDITURES - 13,000.00 - 13,000.00 - TOTAL REVENUES 2,954.45 13,000.00 3,968.52 9,031.48 30.53 TOTAL EXPENDITURES - 13,000.00 - 13,000.00 - NET OF REVENUES & EXPENDITURES 2,954.45 - 3,968.52 (3,968.52) 100.00 BEG. FUND BALANCE 1,064,619.87 1,064,619.87 1,064,619.87 NET OF REVENUES/EXPENDITURES - 2025 19,118.24 END FUND BALANCE 1,067,574.32 1,064,619.87 1,087,706.63 Fund 302 - EQUIPMENT FUND 030 - OTHER REVENUE - - - - - 050 - SPECIAL ITEMS/TRANSFERS - 150,000.00 150,000.00 - 100.00 TOTAL REVENUES - 150,000.00 150,000.00 - 100.00 901 - CAPITAL OUTLAY 47.14 150,000.00 22.20 149,977.80 0.01 TOTAL EXPENDITURES 47.14 150,000.00 22.20 149,977.80 0.01 TOTAL REVENUES - 150,000.00 150,000.00 - 100.00 TOTAL EXPENDITURES 47.14 150,000.00 22.20 149,977.80 0.01 NET OF REVENUES & EXPENDITURES (47.14) - 149,977.80 (149,977.80) 100.00 BEG. FUND BALANCE 120,805.50 120,805.50 120,805.50 NET OF REVENUES/EXPENDITURES - 2025 (89,477.22) END FUND BALANCE 120,758.36 120,805.50 181,306.08 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/28/2025 2026 2/28/2026 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS 0.37 - (7.22) 7.22 100.00 050 - SPECIAL ITEMS/TRANSFERS 70,000.00 50,000.00 50,000.00 - 100.00 TOTAL REVENUES 70,000.37 50,000.00 49,992.78 7.22 99.99 270 - HUMAN RESOURCES 315.00 50,000.00 11,552.50 38,447.50 23.11 281 - 46TH CIRCUIT TRIAL COURTQ - - - - - TOTAL EXPENDITURES 315.00 50,000.00 11,552.50 38,447.50 23.11 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 70,000.37 50,000.00 49,992.78 7.22 99.99 TOTAL EXPENDITURES 315.00 50,000.00 11,552.50 38,447.50 23.11 NET OF REVENUES & EXPENDITURES 69,685.37 - 38,440.28 (38,440.28) 100.00 BEG. FUND BALANCE 21,460.66 21,460.66 21,460.66 NET OF REVENUES/EXPENDITURES - 2025 (2,594.74) END FUND BALANCE 91,146.03 21,460.66 57,306.20 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS 6.18 - (81.72) 81.72 100.00 050 - SPECIAL ITEMS/TRANSFERS - - - - - TOTAL REVENUES 6.18 - (81.72) 81.72 100.00 901 - CAPITAL OUTLAY - - - - - 999 - TRANSFER OUT - - - - - TOTAL EXPENDITURES - - - - - TOTAL REVENUES 6.18 - (81.72) 81.72 100.00 TOTAL EXPENDITURES - - - - - NET OF REVENUES & EXPENDITURES 6.18 - (81.72) 81.72 100.00 BEG. FUND BALANCE 295,425.14 295,425.14 295,425.14 NET OF REVENUES/EXPENDITURES - 2025 283.80 END FUND BALANCE 295,431.32 295,425.14 295,627.22 Fund 490 - CAPITAL PROJECTS FUND 025 - INTEREST EARNINGS 2,332.16 - 2,080.04 (2,080.04) 100.00 050 - SPECIAL ITEMS/TRANSFERS - 185,490.00 135,000.00 50,490.00 72.78 TOTAL REVENUES 2,332.16 185,490.00 137,080.04 48,409.96 73.90 265 - BUILDING AND GROUNDS 6,388.62 39,568.00 5,812.29 33,755.71 14.69 901 - CAPITAL OUTLAY - 145,922.00 116.43 145,805.57 0.08 999 - TRANSFER OUT - - - - - TOTAL EXPENDITURES 6,388.62 185,490.00 5,928.72 179,561.28 3.20 TOTAL REVENUES 2,332.16 185,490.00 137,080.04 48,409.96 73.90 TOTAL EXPENDITURES 6,388.62 185,490.00 5,928.72 179,561.28 3.20 NET OF REVENUES & EXPENDITURES (4,056.46) - 131,151.32 (131,151.32) 100.00 BEG. FUND BALANCE 530,657.46 530,657.46 530,657.46 NET OF REVENUES/EXPENDITURES - 2025 (65,996.65) END FUND BALANCE 526,601.00 530,657.46 595,812.13 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 2/28/2025 2026 2/28/2026 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 595.14 - 134.73 (134.73) 100.00 030 - OTHER REVENUE - - 1,930.40 (1,930.40) 100.00 485 - HEALTH CARE CONTRIBUTIONS 230,469.69 1,822,768.00 229,403.18 1,593,364.82 12.59 TOTAL REVENUES 231,064.83 1,822,768.00 231,468.31 1,591,299.69 12.70 851 - INSURANCE AND BONDS 254,569.46 1,822,768.00 271,012.28 1,551,755.72 14.87 TOTAL EXPENDITURES 254,569.46 1,822,768.00 271,012.28 1,551,755.72 14.87 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 231,064.83 1,822,768.00 231,468.31 1,591,299.69 12.70 TOTAL EXPENDITURES 254,569.46 1,822,768.00 271,012.28 1,551,755.72 14.87 NET OF REVENUES & EXPENDITURES (23,504.63) - (39,543.97) 39,543.97 100.00 BEG. FUND BALANCE 288,274.37 288,274.37 288,274.37 NET OF REVENUES/EXPENDITURES - 2025 (113,647.95) END FUND BALANCE 264,769.74 288,274.37 135,082.45