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GENERAL PUBLIC BUDGET EQUIPMENT LEGAL FUND IMPROVEMENT STABILIZATION FUND DEFENSE ASSETS CASH 2,118,664.48 1,021,535.44 905,924.07 31,328.28 25,081.49 INVESTMENTS 9,006,299.33 909,364.22 179,901.58 - - 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 2,702.03 - - - - SUPPLIES INVENTORY - - - - - PREPAID EXPENSE 221,885.21 - - - - TOTAL ASSETS 12,293,666.50 1,930,899.66 1,085,825.65 31,328.28 25,081.49 LIABILITIES ACCOUNTS PAYABLE 98,866.67 - - - - ACCRUED WAGES PAYABLE 127,219.64 - - - - DUE TO OTHER FUNDS - - - - - DEFERRED REVENUE 24,322.49 - - - - TOTAL LIABILITIES 250,408.80 - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED 97,391.85 - - - - UNASSIGNED 11,945,865.85 1,930,899.66 1,085,825.65 31,328.28 25,081.49 TOTAL FUND BALANCE 12,043,257.70 1,930,899.66 1,085,825.65 31,328.28 25,081.49 TOTAL LIABS & FUND BALANCE 12,293,666.50 1,930,899.66 1,085,825.65 31,328.28 25,081.49 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 - - JANUARY 31, 2026 Page 1 of 2 ---PAGE BREAK--- CAPITAL CAPITAL DEBT HEALTH SINKING FUND PROJECTS SERVICE CARE ASSETS CASH 295,654.26 127,105.21 - 5,184.21 RESERVED CASH - 336,091.02 - - INVESTMENTS - - - 46,049.30 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 - - - 123,843.02 TOTAL ASSETS 295,654.26 463,196.23 - 178,151.65 LIABILITIES ACCOUNTS PAYABLE - - - - ACCRUED WAGES PAYABLE - - - - DUE TO OTHER FUNDS - - - - DEFERRED REVENUE - - - - TOTAL LIABILITIES - - - - FUND BALANCE NONSPENDABLE/ASSIGNED/RESTRICTED - - - - UNASSIGNED 295,654.26 463,196.23 - 178,151.65 TOTAL FUND BALANCE 295,654.26 463,196.23 - 178,151.65 TOTAL LIABS & FUND BALANCE 295,654.26 463,196.23 - 178,151.65 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 - - JANUARY 31, 2026 Page 2 of 2 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 1/31/2025 2026 1/31/2026 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 101 - GENERAL FUND Fund 101 - GENERAL FUND 010 - PROPERTY TAXES (3,871.05) 7,530,916.00 26,860.08 7,504,055.92 0.36 015 - STATE UNRESTRICTED REVENUE 13,321.00 942,823.00 745.45 942,077.55 0.08 025 - INTEREST EARNINGS 24,557.06 125,000.00 16,731.49 108,268.51 13.39 030 - OTHER REVENUE - 375,000.00 400.00 374,600.00 0.11 050 - SPECIAL ITEMS/TRANSFERS - 264,268.00 - 264,268.00 - 132 - LEIN FEES 1,215.00 20,000.00 607.50 19,392.50 3.04 133 - DRUG COURT GRANT - 206,960.00 - 206,960.00 - 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 47,662.21 535,950.00 50,374.17 485,575.83 9.40 245 - SURVEYOR - 42,000.00 27,517.80 14,482.20 65.52 253 - TREASURER 1,003.02 10,000.00 938.97 9,061.03 9.39 257 - EQUALIZATION 175.00 38,300.00 575.00 37,725.00 1.50 262 - ELECTIONS 5,467.50 - 15,248.36 (15,248.36) 100.00 268 - CHILD SUPPORT SPECIALIST-PROS ATTY - 72,000.00 4,592.34 67,407.66 6.38 283 - CIRCUIT COURT 19,772.72 272,717.00 25,941.15 246,775.85 9.51 286 - DISTRICT COURT 26,835.96 408,755.00 55,868.58 352,886.42 13.67 294 - PROBATE COURT 45,978.16 199,242.00 4,305.70 194,936.30 2.16 296 - PROSECUTOR 11,298.41 58,000.00 8,402.18 49,597.82 14.49 298 - FAMILY COUNSELING SERVICES 80.00 3,500.00 45.00 3,455.00 1.29 301 - SHERIFF 21,620.71 27,500.00 808.40 26,691.60 2.94 302 - SHERIFF - CIVIL DIVISION 1,621.34 25,000.00 1,438.00 23,562.00 5.75 303 - 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 12,238.63 85,700.00 15,810.50 69,889.50 18.45 424 - EMERGENCY SERVICES - 15,000.00 - 15,000.00 - 521 - SANITATION - 175.00 - 175.00 - 648 - MEDICAL EXAMINER 1,850.00 14,000.00 1,850.00 12,150.00 13.21 682 - VETERANS AFFAIRS 50,000.00 53,981.00 - 53,981.00 - 701 - PLANNING / ZONING 2,400.00 110,806.00 4,720.00 106,086.00 4.26 TOTAL REVENUES 286,544.70 11,827,593.00 337,643.35 11,489,949.65 2.85 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 JANUARY 31, 2026 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 1/31/2025 2026 1/31/2026 BALANCE % BDGT GL NUMBER NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Expenditures 101 - COMMISSIONERS 16,085.88 182,610.00 9,410.51 173,199.49 5.15 105 - OTHER LEGISLATIVE 300.00 22,802.00 - 22,802.00 - 132 - LEIN FEES - 20,000.00 - 20,000.00 - 133 - DRUG COURT GRANT 7,772.93 197,083.00 5,032.33 192,050.67 2.55 134 - RDSS TRANSPORT GRANT - 15,000.00 - 15,000.00 - 145 - JURY COMMISSION 359.54 40,500.00 6,705.22 33,794.78 16.56 172 - COUNTY ADMINISTRATOR - 151,000.00 - 151,000.00 - 201 - FINANCE DEPARTMENT - 141,000.00 - 141,000.00 - 215 - COUNTY CLERK/ROD 41,759.22 471,656.00 34,693.40 436,962.60 7.36 223 - EXTERNAL AUDIT - 30,000.00 - 30,000.00 - 228 - INFORMATION TECHNOLOGY 15,443.82 136,050.00 - 136,050.00 - 245 - SURVEYOR - 42,000.00 - 42,000.00 - 253 - TREASURER 12,167.54 159,798.00 11,375.02 148,422.98 7.12 257 - EQUALIZATION 26,680.34 207,531.00 20,879.79 186,651.21 10.06 261 - COOPERATIVE EXTENSION 14,957.48 75,224.00 14,475.79 60,748.21 19.24 262 - ELECTIONS - 35,320.00 3,115.00 32,205.00 8.82 265 - BUILDING AND GROUNDS 490,000.00 537,291.00 - 537,291.00 - 268 - CHILD SUPPORT SPECIALIST-PROS ATTY 6,530.52 75,700.00 4,647.03 71,052.97 6.14 270 - HUMAN RESOURCES - 125,000.00 - 125,000.00 - 280 - OTSEGO CONSERVATION DISTRICT 10,500.00 10,500.00 - 10,500.00 - 283 - CIRCUIT COURT 129,239.57 1,623,905.00 79,131.55 1,544,773.45 4.87 286 - DISTRICT COURT - 20,500.00 - 20,500.00 - 294 - PROBATE COURT 27,145.97 239,739.00 17,940.47 221,798.53 7.48 295 - PROBATION/PAROLE 135.75 1,300.00 - 1,300.00 - 296 - PROSECUTOR 77,693.94 833,252.00 58,869.53 774,382.47 7.07 298 - FAMILY COUNSELING SERVICES - 3,500.00 - 3,500.00 - 301 - SHERIFF 211,008.42 1,863,061.00 120,274.62 1,742,786.38 6.46 302 - SHERIFF - CIVIL DIVISION 10,298.58 133,769.00 9,313.42 124,455.58 6.96 303 - SCHOOL RESOURCE OFFICER 5,990.87 75,930.00 5,040.55 70,889.45 6.64 304 - OPERATION STONEGARDEN - - - - - 306 - SANE - 101,180.00 - 101,180.00 - 320 - JUSTICE TRAINING - 3,000.00 - 3,000.00 - 326 - OFF-ROAD VEHICLE GRANT 57.99 10,881.00 - 10,881.00 - 331 - MARINE SAFETY - 9,838.00 - 9,838.00 - 332 - SNOWMOBILE GRANT 709.78 13,839.00 355.80 13,483.20 2.57 334 - SECONDARY ROAD PATROL 10,308.95 128,183.00 6,120.47 122,062.53 4.77 335 - SAFETY EDUCATION 2,700.92 160,000.00 - 160,000.00 - 351 - JAIL 147,822.36 1,688,111.00 123,982.66 1,564,128.34 7.34 424 - EMERGENCY SERVICES - 80,000.00 - 80,000.00 - 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 1/31/2025 2026 1/31/2026 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 - 631 - SUBSTANCE ABUSE - 105,000.00 - 105,000.00 - 648 - MEDICAL EXAMINER (3,080.00) 92,150.00 - 92,150.00 - 649 - MENTAL HEALTH 23,500.75 94,003.00 - 94,003.00 - 681 - VETERANS BURIAL - 5,250.00 - 5,250.00 - 682 - VETERANS AFFAIRS 17,146.66 270,913.00 16,010.23 254,902.77 5.91 701 - PLANNING / ZONING 13,335.79 157,680.00 10,742.45 146,937.55 6.81 713 - SURVEYOR - 200.00 - 200.00 - 729 - CHAMBER OF COMMERCE - 1,500.00 - 1,500.00 - 734 - ECONOMIC ALLIANCE - 11,000.00 - 11,000.00 - 851 - INSURANCE AND BONDS - 386,000.00 - 386,000.00 - 853 - HEALTH CARE RETIREES 3,172.07 73,300.00 3,541.05 69,758.95 4.83 864 - DISTRIBUTIVE SERVICES 3,305.90 37,200.00 2,419.63 34,780.37 6.50 941 - CONTINGENCY - 70,000.00 - 70,000.00 - 961 - APPROPRIATION - HUMAN SVCS - 10,072.00 - 10,072.00 - 962 - APPROPRIATION - LGL DFS FUND 70,000.00 50,000.00 - 50,000.00 - 966 - APPROPRIATION - AIRPORT - 100,000.00 - 100,000.00 - 967 - APPROPRIATION - CHILD CARE - 253,902.00 - 253,902.00 - 968 - APPROPRIATION - FOC - 121,720.00 - 121,720.00 - 969 - APPROPRIATION - OTHER FUNDS - 50,000.00 - 50,000.00 - 971 - APPROPRIATION - SLRS - 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 1,393,551.54 11,827,593.00 564,076.52 11,263,516.48 4.77 Fund 101 - GENERAL FUND: TOTAL REVENUES 286,544.70 11,827,593.00 337,643.35 11,489,949.65 2.85 TOTAL EXPENDITURES 1,393,551.54 11,827,593.00 564,076.52 11,263,516.48 4.77 NET OF REVENUES & EXPENDITURES (1,107,006.84) - (226,433.17) 226,433.17 100.00 BEG. FUND BALANCE 12,289,282.46 12,289,282.46 12,289,282.46 NET OF REVENUES/EXPENDITURES - 2025 (19,591.59) END FUND BALANCE 11,182,275.62 12,289,282.46 12,043,257.70 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 1/31/2025 2026 1/31/2026 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 245 - PUBLIC IMPROVEMENT FUND 025 - INTEREST EARNINGS 7,897.34 10,000.00 5,466.59 4,533.41 54.67 050 - SPECIAL ITEMS/TRANSFERS - 130,000.00 - 130,000.00 - TOTAL REVENUES 7,897.34 140,000.00 5,466.59 134,533.41 3.90 901 - CAPITAL OUTLAY - 10,000.00 - 10,000.00 - 941 - CONTINGENCY - 130,000.00 - 130,000.00 0.00 TOTAL EXPENDITURES - 140,000.00 - 140,000.00 - TOTAL REVENUES 7,897.34 140,000.00 5,466.59 134,533.41 3.90 TOTAL EXPENDITURES - 140,000.00 - 140,000.00 - NET OF REVENUES & EXPENDITURES 7,897.34 - 5,466.59 (5,466.59) 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 2,030,576.40 2,022,679.06 1,930,899.66 Fund 102 - BUDGET STABLIZATION 025 - INTEREST EARNINGS 1,541.17 13,000.00 2,087.54 10,912.46 16.06 TOTAL REVENUES 1,541.17 13,000.00 2,087.54 10,912.46 16.06 941 - CONTINGENCY - 13,000.00 - 13,000.00 - TOTAL EXPENDITURES - 13,000.00 - 13,000.00 - TOTAL REVENUES 1,541.17 13,000.00 2,087.54 10,912.46 16.06 TOTAL EXPENDITURES - 13,000.00 - 13,000.00 - NET OF REVENUES & EXPENDITURES 1,541.17 - 2,087.54 (2,087.54) 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 1,066,161.04 1,064,619.87 1,085,825.65 Fund 302 - EQUIPMENT FUND 030 - OTHER REVENUE - - - - - 050 - SPECIAL ITEMS/TRANSFERS - 150,000.00 - 150,000.00 - TOTAL REVENUES - 150,000.00 - 150,000.00 - 901 - CAPITAL OUTLAY - 150,000.00 22.20 149,977.80 0.01 TOTAL EXPENDITURES - 150,000.00 22.20 149,977.80 0.01 TOTAL REVENUES - 150,000.00 - 150,000.00 - TOTAL EXPENDITURES - 150,000.00 22.20 149,977.80 0.01 NET OF REVENUES & EXPENDITURES - - (22.20) 22.20 100.00 BEG. FUND BALANCE 120,805.50 120,805.50 120,805.50 NET OF REVENUES/EXPENDITURES - 2025 (89,477.22) END FUND BALANCE 120,805.50 120,805.50 31,306.08 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 1/31/2025 2026 1/31/2026 BALANCE % BDGT NORMAL (ABNORMAL) AMENDED BUDGET NORMAL (ABNORMAL) NORMAL (ABNORMAL) USED Fund 280 - LEGAL DEFENSE FUND 025 - INTEREST EARNINGS (0.57) - (4.93) 4.93 100.00 050 - SPECIAL ITEMS/TRANSFERS 70,000.00 50,000.00 - 50,000.00 - TOTAL REVENUES 69,999.43 50,000.00 (4.93) 50,004.93 (0.01) 270 - HUMAN RESOURCES - 50,000.00 1,592.50 48,407.50 3.19 281 - 46TH CIRCUIT TRIAL COURTQ - - - - - TOTAL EXPENDITURES - 50,000.00 1,592.50 48,407.50 3.19 Fund 280 - LEGAL DEFENSE FUND: TOTAL REVENUES 69,999.43 50,000.00 (4.93) 50,004.93 0.01 TOTAL EXPENDITURES - 50,000.00 1,592.50 48,407.50 3.19 NET OF REVENUES & EXPENDITURES 69,999.43 - (1,597.43) 1,597.43 100.00 BEG. FUND BALANCE 21,460.66 21,460.66 21,460.66 NET OF REVENUES/EXPENDITURES - 2025 (2,594.74) END FUND BALANCE 91,460.09 21,460.66 17,268.49 Fund 401 - CAPITAL PROJECT SINKING FUND 025 - INTEREST EARNINGS (5.97) - (54.68) 54.68 100.00 050 - SPECIAL ITEMS/TRANSFERS - - - - - TOTAL REVENUES (5.97) - (54.68) 54.68 100.00 901 - CAPITAL OUTLAY - - - - - 999 - TRANSFER OUT - - - - - TOTAL EXPENDITURES - - - - - TOTAL REVENUES (5.97) - (54.68) 54.68 100.00 TOTAL EXPENDITURES - - - - - NET OF REVENUES & EXPENDITURES (5.97) - (54.68) 54.68 100.00 BEG. FUND BALANCE 295,425.14 295,425.14 295,425.14 NET OF REVENUES/EXPENDITURES - 2025 283.80 END FUND BALANCE 295,419.17 295,425.14 295,654.26 Fund 490 - CAPITAL PROJECTS FUND 025 - INTEREST EARNINGS 1,228.58 - 1,102.28 (1,102.28) 100.00 050 - SPECIAL ITEMS/TRANSFERS - 185,490.00 - 185,490.00 - TOTAL REVENUES 1,228.58 185,490.00 1,102.28 184,387.72 0.59 265 - BUILDING AND GROUNDS 3,767.74 39,568.00 2,916.16 36,651.84 7.37 901 - CAPITAL OUTLAY - 145,922.00 - 145,922.00 - 999 - TRANSFER OUT - - - - - TOTAL EXPENDITURES 3,767.74 185,490.00 2,916.16 182,573.84 1.57 TOTAL REVENUES 1,228.58 185,490.00 1,102.28 184,387.72 0.59 TOTAL EXPENDITURES 3,767.74 185,490.00 2,916.16 182,573.84 1.57 NET OF REVENUES & EXPENDITURES (2,539.16) - (1,813.88) 1,813.88 100.00 BEG. FUND BALANCE 530,657.46 530,657.46 530,657.46 NET OF REVENUES/EXPENDITURES - 2025 (65,996.65) END FUND BALANCE 528,118.30 530,657.46 462,846.93 ---PAGE BREAK--- YTD BALANCE YTD BALANCE AVAILABLE 1/31/2025 2026 1/31/2026 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 278.40 - 115.33 (115.33) 100.00 030 - OTHER REVENUE 485 - HEALTH CARE CONTRIBUTIONS 119,793.26 1,822,768.00 117,030.12 1,705,737.88 6.42 TOTAL REVENUES 120,071.66 1,822,768.00 117,145.45 1,705,622.55 6.43 851 - INSURANCE AND BONDS 221,035.25 1,822,768.00 125,672.22 1,697,095.78 6.89 TOTAL EXPENDITURES 221,035.25 1,822,768.00 125,672.22 1,697,095.78 6.89 Fund 647 - HEALTH CARE FUND: TOTAL REVENUES 120,071.66 1,822,768.00 117,145.45 1,705,622.55 6.43 TOTAL EXPENDITURES 221,035.25 1,822,768.00 125,672.22 1,697,095.78 6.89 NET OF REVENUES & EXPENDITURES (100,963.59) - (8,526.77) 8,526.77 100.00 BEG. FUND BALANCE 288,274.37 288,274.37 288,274.37 NET OF REVENUES/EXPENDITURES - 2025 (101,595.95) END FUND BALANCE 187,310.78 288,274.37 178,151.65