Page 1
2019
FISCAL YEAR
ANNUAL FINANCIAL REPORT
BOARD OF COUNTY ROAD COMMISSIONERS
County
Michigan
Year Ended
The financial report accurately reflects the Revenues and Expenditures of all road work and funds
by systems, and conforms with the requirements of Act 51, Public Acts of 1951, as amended
ATTEST
Chief Financial Officer
Chairman
Date
Crawford
2019
Page 2
Year Ended -
Report Date: 2/26/2020 Page 1 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Assets
General Operating Fund
1. Cash
2. Investments
$2,051,624.12
261,671.27
Inventories/Pre-Paid Insurance/Other
680,600.68
40,137.90
3. AccountsReceivable :
a. Michigan Transportation Fund
b. State Trunkline Maintenance
9. Other
10. TOTAL ASSETS
93,349.06
26,326.19
0.00
1,152.50
0.00
c. State Transportation Department - Other
d. Due on County Road Agreement
e. Due on Special Assessement
f. Sundry Accounts Receivable
529,064.41
139,038.71
127,476.00
0.00
(330,338.25)
4. Deferred Expense State Aid
5. Road Materials
6. Equipment Materials and Parts
7. Prepaid Insurance
8. Deferred Expense - Federal Aid
$3,620,102.59
BALANCE SHEET
Page 3
Year Ended -
Report Date: 2/26/2020 Page 2 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Liabilities and Fund Balances
Liabilities
Fund Balances
11. Accounts Payable
12. Notes Payable (Short Term)
13. Accrued Liability
14. Advances
15. Deferred Revenue - Special Assessment District
19. Primary Road Fund
20. Local Road Fund
21. County Road Commission Fund
22. Total Fund Balances
23. TOTAL LIABILITIES AND FUND BALANCES
$400,584.45
0.00
82,319.10
382,328.00
0.00
0.00 16. Deferred Revenue - EDF Forest Rd.(E)
0.00 17. Deferred Revenue
14,563.00 18. Other
2,333,426.76
7,617.74
399,263.54
2,740,308.04
$3,620,102.59
Page 4
Year Ended -
Report Date: 2/26/2020 Page 3 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Assets
Equities
37. Plant and Equipment Equity
37 a.Primary
37 b.Local
37 c.Co. Road Comm.
37 d.Infrastructure
CAPITAL ASSETS ACCOUNT GROUP
(A) (B)
24. Land
25. Land Improvements
$73,092.00
25 a.Less: Accumulated Depreciation
26. Depletable Assets
26 a.Less: Accumulated Depreciation
$0.00
0.00 0.00
0.00
0.00 0.00
27. Buildings
27 a.Less: Accumulated Depreciation
1,958,326.00
(980,334.00) 977,992.00
28 a.Less: Accumulated Depreciation
28. Equipment - Road 6,227,326.00
(4,654,939.00) 1,572,387.00
29 a.Less: Accumulated Depreciation
29. Equipment - Shop 162,487.00
(101,044.00) 61,443.00
30 a.Less: Accumulated Depreciation
30. Equipment - Engineers 20,853.00
(14,263.00) 6,590.00
31 a.Less: Accumulated Depreciation
31. Equipment - Yard and Storage 0.00
0.00 0.00
32 a.Less: Accumulated Depreciation
32. Equipment and Furniture - Office 62,214.00
(57,968.00) 4,246.00
33 a.Less: Accumulated Depreciation
33. Infrastructure 19,367,671.00
(3,753,712.00) 15,613,959.00
34 a.Less: Accumulated Depreciation
34. Vehicles 0.00
0.00 0.00
35. Construction Work in Progress 172,616.00
36. Total Assets $18,482,325.00
2,698,191.36
170,174.64
0.00
38. Total Equities
15,613,959.00
$18,482,325.00
Long Term Debt
39. Bonds Payable (Act 51) 0.00
40. Notes Payable (Act 143)
41. Vested Vacation and Sick Leave Payable
42. Installment/Lease Purchase Payable
43. Other
110,740.00
202,728.00
777,374.00
0.00
44. Total Liabilities $1,090,842.00
Fiduciary Fund
45. Deferred Compensation (Pension) Plan $0.00
Page 5
Year Ended -
Report Date: 2/26/2020 Page 4 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Total
(T)
Co. Road
Comm. Fund
(C)
Local Road
Fund
(L)
Primary Road
Fund
(P)
STATEMENT OF REVENUES
Taxes
46. County Wide Millage
47. Other
48. Total Taxes
49. Specify
Federal Sources
50. Surface Tran. Program (STP)
51. C Funds - Federal
52. D Funds - Federal
53. Bridge
54. High Priority
Michigan Transportation Fund
57. Engineering
58. Snow Removal
59. Urban Road
Other
62. Local Bridge
63. Other
64. Total Other
70. Other
71. Total EDF
60. Allocation
61. Total MTF
Economic Development Fund
65. Target Industries (A)
66. Urban Congestion (C)
67. Rural Primary (D)
68. Forest Road (E)
69. Urban Area (F)
Licenses and Permits
55. Other
56. Total Federal Sources
STATE SOURCES
72. Total State Sources
$562,640.25 $0.00 $0.00
0.00 0.00 0.00
562,640.25 0.00 0.00 562,640.25
0.00 0.00 24,070.79 24,070.79
$562,640.25
0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
5,876.71 4,123.29 10,000.00
0.00 89,229.31 89,229.31
0.00 0.00 0.00
2,283,184.14 1,601,957.26 3,885,141.40
0.00 0.00 0.00
0.00 455,351.46 0.00 455,351.46
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
89,055.35 0.00 89,055.35
0.00 0.00 0.00
0.00 0.00 0.00
$2,378,116.20 $2,150,661.32 $0.00 $4,528,777.52
89,055.35 0.00 89,055.35
0.00 0.00 455,351.46 455,351.46
2,289,060.85 1,695,309.86 3,984,370.71
Page 6
Year Ended -
Report Date: 2/26/2020 Page 5 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Total
(T)
Primary Road
Fund
(P)
Local Road
Fund
(L)
Co. Road
Comm. Fund
(C)
STATEMENT OF REVENUES
Contributions From Local Units
73. City and Village
74. Township Contr.
75. Other
76. Total Contributions
Charges for Service
77. Trunkline Maintenance
78. Trunkline Non-maintenance
79. Salvage Sales
80. Other
81. Total Charges
Interest and Rents
82. Interest Earned
83. Property Rentals
84. Total Interest/Rents
85. Special Assessments
86. Land and Bldg. Sales
87. Sundry Refunds
88. Gain (Loss) Equip. Disp.
89. Contributions from Private Sources
90. Other
91. Total Other
Other Financing Sources
92. County Appropriation
93. Bond Proceeds
94. Note Proceeds
95. Inst. Purch./Leases
96. Total Other Fin. Sources
97. TOTAL REVENUE AND OTHER
FINANCING SOURCES
Other
$0.00 $0.00 $0.00 $0.00
0.00 458,116.48 0.00 458,116.48
0.00 0.00 0.00 0.00
0.00 989,949.94 989,949.94
0.00 585,681.63 585,681.63
0.00 0.00 2,698.21 2,698.21
0.00 0.00 3,101.40 3,101.40
6,207.99 405.05 1,968.63 8,581.67
0.00 0.00 5,247.51 5,247.51
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
1,662.29 87.71 0.00 1,750.00
0.00 0.00 0.00 0.00
0.00 0.00 30,777.16 30,777.16
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
$2,948,626.73 $2,609,270.56 $1,643,495.27 $7,201,392.56
1,662.29 87.71 30,777.16 32,527.16
6,207.99 405.05 7,216.14 13,829.18
0.00 0.00 1,581,431.18 1,581,431.18
0.00 458,116.48 0.00 458,116.48
Page 7
Year Ended -
Report Date: 2/26/2020 Page 6 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Total
(T)
Co. Road
Comm. Fund
(C)
Local Road
Fund
(L)
Primary Road
Fund
(P)
STATEMENT OF EXPENDITURES
Construction/Capacity Improvement
98. Roads
99. Structures
100. Roadside Parks
101. Special Assessments
104. Roads
105. Structures
106. Safety Projects
107. Roadside Parks
108. Special Assessments
Maintenence
112. Structures
113. Roadside Parks
114. Winter Maintenance
117. Total Construction, Preservation And
Maintenance
118. Trunkline Maintenance
119. Trunkline Non-maintenance
125. Drain Assessment
126. Other
115. Traffic Control
116. Total Maintenance
Other
120. Administrative Expense
121. Equipment - Net
122. Capital Outlay - Net
123. Debt Principal Payment
124. Interest Expense
Preservation - Structural Improvements
109. Other
110. Total Preservation - Struct. Imp.
128. Total Expenditures
102. Other
103. Total Construction/Cap. Imp.
111. Roads
127. Total Other
$0.00 $63,918.72 $63,918.72
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
(7,988.49) 0.00 (7,988.49)
(7,988.49) 63,918.72 55,930.23
1,119,816.37 943,868.76 2,063,685.13
5,955.94 0.00 5,955.94
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
0.00 26,693.32 26,693.32
1,125,772.31 970,562.08 2,096,334.39
634,869.53 733,047.15 1,367,916.68
0.00 0.00 0.00
0.00 0.00 0.00
665,092.47 669,345.13 1,334,437.60
102,106.98 55,060.92 157,167.90
1,402,068.98 1,457,453.20 2,859,522.18
2,519,852.80 2,491,934.00 5,011,786.80
0.00 990,517.82 990,517.82
0.00 585,681.63 585,681.63
194,937.67 192,777.85 387,715.52
195,936.34 276,271.46 231,402.49 703,610.29
(22,395.77) (82.72) 10,100.00 (12,295.77)
123,914.32 0.00 0.00 123,914.32
40,797.48 0.00 0.00 40,797.48
0.00 0.00 0.00 0.00
533,190.04 469,049.32 1,817,701.94 2,820,024.02
0.00 82.73 0.00 82.73
$3,053,042.84 $2,960,983.32 $1,817,701.94 $7,831,810.82
Page 8
Year Ended -
Report Date: 2/26/2020 Page 7 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Total
(T)
Co. Road
Comm. Fund
(C)
Local Road
Fund
(L)
Primary Road
Fund
(P)
STATEMENT OF CHANGES IN FUND BALANCES
129. Total Revenues And Other
Financing Sources
130. Total Expenditures
131. Excess of Revenues Over
(Under) Expenditures
132. Optional Transfers
134. Total Optional Transfers
135. Excess of Revenues and
Other Sources Over (Under)
Expenditures and Other Uses
136. Beginning Fund
137. Adjustment
138. Beginning Fund
Balance Restated
139. Interfund Transfer(County
to Primary and/or Local)
140. Ending Fund Balance
132 a. Primary to Local (50%)
133. Emergency Transfers
(Local to Primary)
132 b. Local to Primary (15%)
$2,948,626.73 $2,609,270.56 $1,643,495.27 $7,201,392.56
3,053,042.84 2,960,983.32 1,817,701.94 7,831,728.10
(104,416.11) (351,712.76) (174,206.67) (630,335.54)
0.00 0.00 0.00
0.00 0.00 0.00
0.00 0.00 0.00
(104,416.11) (351,712.76) (174,206.67)
2,437,842.87 159,330.50 773,470.21
0.00 0.00 0.00
2,437,842.87 159,330.50 773,470.21
0.00 200,000.00 (200,000.00)
$2,333,426.76 $7,617.74 $399,263.54
0.00
3,370,643.58
(630,335.54)
3,370,643.58
0.00
$2,740,308.04
0.00 0.00 0.00
Page 9
Year Ended -
Report Date: 2/26/2020 Page 8 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Direct Equipment Expense
EQUIPMENT EXPENSE
County TotalPrimary Local
141. Labor and Fringe Benefits
Operating Equipment Expense
146. Labor and Fringe Benefits
142. Depreciation
147. Operating Expenses
143. Other
144. Total Direct
145. Indirect Equipment Expense
148. Total Operating
149. TOTAL EQUIPMENT EXPENSE
Equipment Rental Credits:
156. All Other Charges
157. Total Equipment Rental Credits
158. (Gain) or Loss on Usage of Equipment
150. Construction/Capacity Improvement
151. Preservation - Structural Improvement
152. Maintenance
153. Inventory Operations
154. MDOT
155. Other Reimbursable Charges
(A) (B) (C) (D)
PRORATION OF EQUIPMENT USAGE GAIN OR LOSS
(Net Equipment Expense)
161. Prorated Total Equipment Expense
162. Prorated Gain/Loss On Usage
159. Equipment Rental Credits
160. Percent of Total
(A) (B) (C) (D)
% % % %
(Net Equipment Expense)
$360,208.33
634,892.33
236,436.70
1,231,537.36
459,300.82
27,979.22
268,181.25
$296,160.47
$1,986,998.65
0.00 15,815.94 15,815.94
135,422.34 64,577.22 70,845.12
710,070.89 423,527.23 286,543.66
0.00 0.00 83,719.63 83,719.63
277,441.34 0.00 277,441.34
0.00 0.00 0.00 0.00
0.00 0.00 60,918.22 60,918.22
357,388.78 503,920.39 422,079.19 1,283,388.36
703,610.29
195,936.34 276,271.46 231,402.49 703,610.29
$357,388.78 $503,920.39 $422,079.19 $1,283,388.36
27.85 39.26 32.89 100.00
553,325.12 780,191.85 653,481.68 1,986,998.65
Page 10
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Report Date: 2/26/2020 Page 9 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
DISTRIBUTIVE EXPENSE - FRINGE BENEFITS
163. Primary Construction/Cap. Imp.
167. Local Preservation - Struct. Imp.
164. Primary Preservation - Struct. Imp.
168. Local Maintenance
165. Primary Maintenance
Total Labor
Charge
166. Local Construction/Cap. Imp.
175. Sundry Account Rec.
176. Capital Outlay
177. Other
169. Inventory
170. Equipment Expense - Direct
171. Equipment Expense - Indirect
172. Equipment Expense - Operating
173. Administration
174. State Trunkline Maintenance
180. Total Applicable Labor Cost Total Distributive
178. Total Payroll
179. Less Applicable Payroll
Distributive
Calc.
716
Health
Insurance
717
Life and
Disability
Insurance
720 - 725
Other
Distributive
Total Calc.
719
Workers
Comp.
Insurance
715 - 718
Soc. Sec.
Retirement
709-714
Vacation
Holiday
Sick Leave
Longevity
181. Total Fringe Benefits
182. Less: Benefits Recovered
183. Less: Refunds
184. Benefits to be Distributed
185. Applicable Labor Cost
186. Factor
$0.00 $0.00
98,952.82 66,946.05
318,605.64 215,551.09
15,495.45 10,483.37
107,318.49 72,605.80
392,156.93 265,311.86
0.00 0.00
210,077.60 142,126.98
147,552.82 99,826.14
16,317.86 11,039.77
232,852.15 157,534.99
229,385.88
0.00
64,260.47 43,475.11
486,880.17 329,396.41
$1,643,683.45
$1,419,463.28
(224,220.17)
$2,090,470.40
311,236.39 51,151.64 824,604.89 736,656.24 10,182.67 164,274.00 2,098,105.83
0.00 0.00 0.00 (1,573.65) 0.00 0.00 (1,573.65)
(30.00) (31,665.64) 0.00 (6,367.15) 0.00 0.00 (38,062.79)
$82,817.28 $311,266.39 $824,604.89 $744,597.04 $10,182.67 $164,274.00 $2,137,742.27
1,419,463.28 1,419,463.28 1,419,463.28 1,419,463.28 1,419,463.28 1,419,463.28
0.219263 0.036036 0.580927 0.518968 0.007174 0.115730 1.478098
Page 11
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2019
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Crawford
DISTRIBUTIVE EXPENSE - OVERHEAD
Account No. 705 - 957
187. Primary Construction/Cap. Imp.
191. Local Preservation - Struct. Imp.
188. Primary Preservation - Struct Imp.
192. Local Maintenance
189. Primary Maintenance
Cost of
Operations
190. Local Construction/Cap. Imp.
193. Other
194. TOTAL
Distributed
Total
791
Inventory
Adjustment
882
Liability
716
Health
Insurance Other
790
Small
Road Tools
195. Expenses Distributed
196. Applicable Operation Cost
197. Factor
Total
$0.00 $0.00
1,034,890.19 83,310.73
1,298,091.80 104,498.99
59,178.51 4,763.99
898,585.30 72,337.91
1,349,523.41 108,639.33
0.00 0.00
2,069.04 8,311.65 17,532.38 246,064.19 97,586.45
4,640,269.21 4,640,269.21 4,640,269.21 4,640,269.21 4,640,269.21
$4,640,269.21 $373,550.95
0.000446 0.001791 0.003778 0.053028 0.021030
$371,563.71
$0.080073
Page 12
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Crawford
ANALYSIS OF CONSTRUCTION AND MAINTENANCE
199. Preser - Struct. Imp.
200. Special Assessment
Performed by County
198. Constr/Cap. Imp.
201. Maintenance
202. Total
Primary Local
Optional for noncontract counties
Performed by Contractor Totals
Primary Local Primary Local
$0.00 $45,780.17 $(7,988.49) $18,138.55
460,064.07 302,281.09 665,708.24 668,280.99
$(7,988.49) $63,918.72
1,125,772.31 970,562.08
0.00 0.00 0.00 0.00 0.00 0.00
1,340,305.83 1,422,963.21 61,763.15 34,489.99 1,402,068.98 1,457,453.20
$1,800,369.90 $1,771,024.47 $719,482.90 $720,909.53 $2,519,852.80 $2,491,934.00
Page 13
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Crawford
203. Labor
204. Fringe Benefits
205. Equipment Rental
206. Materials
207. Handling Charges
208. Overhead
209. Other
210. Total Charges for Current Year
Trunkline
Maintenance
MDOT
Other
211. Beginning Balance
212. Sub-Total
213. Less Credits
214. Ending Balance
ANALYSIS OF ACCOUNTS RECEIVABLE
Optional for noncontract counties
$229,385.88 $0.00
0.00 280,558.74
277,441.34 0.00
76,279.64 538,760.26
126,852.22 46,921.37
0.00 0.00
10,701.23 72,226.28
0.00 0.00
(961,081.15) (564,558.85)
$40,137.90 $93,349.06
1,001,219.05 657,907.91
$990,517.82 $585,681.63
Page 14
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Crawford
215. Land and Improvements (971 - 974)
216. Buildings (975)
217. Equipment Road (976, 981)
218. Equipment Shop (977)
219. Equipment Engineers (978)
220. Equipment - Yard and Storage (979)
221. Equipment Office (980)
Primary Local
SCHEDULE OF CAPITAL OUTLAY
222. Depletable Assets (987)
223. Total Capital Outlay:
County Total
225. Less: Equipment Retirements 689
226. Sub-total
227. Less: Depreciation and Depletion 968
228. Net Capital Outlay Expenditure
224. Total Capital Outlay:
DISTRIBUTION OF GAIN OR LOSS ON DISPOSAL OF ASSETS
Primary Local County Total
229. Beginning Capital Asset Balance
Prior Year’s Report (Pg. 3)
230. Percentage of Total
231. Gain or (loss) on disposal of assets 693
% % % %
$0.00
10,100.00
681,789.63
0.00
0.00
0.00
0.00
0.00
$691,889.63
681,789.63 0.00 10,100.00 691,889.63
0.00 0.00 0.00 0.00
681,789.63 0.00 10,100.00 691,889.63
(704,185.40) 0.00 0.00 (704,185.40)
$(22,395.77) $0.00 $10,100.00 $(12,295.77)
94.99 5.01 0.00 100.00
1,662.29 87.71 0.00 1,750.00
3,225,214.00 170,174.64 0.00 3,395,388.64
Page 15
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Crawford
232. Michigan Transportation Fund (MTF) Returns
DEDUCTIONS
233. Administrative Expense (from Page 6
Expenditures)
234. Total Capital Outlay (from Page 13)
235. Debt Principal Payment (from Page 6
Primary
Road Fund
Local
Road Fund
237. Preser - Struct Imp (from Page 6 Expenditures)
238. Routine Maintenance (from Page 6 Expenditures)
239. Less Federal Aid for Preser - Struct Imp
240. TOTAL RD EXPENSE (Excluding Fed Aid)
PRESERVATION EXPENDITURES - 90% OF MTF RETURNS
(For Compliance with Section 12(16) of Act 51)
Total
Expenditures)
236. Interest Expense (from Page 6 Expenditures)
236 a. Total Deductions
236 b. Adjusted MTF Returns
241. 90% of Adjusted MTF Returns
$3,984,370.71
387,715.52
691,889.63
123,914.32
40,797.48
1,244,316.95
2,740,053.76
$1,125,772.31 $970,562.08 2,096,334.39
1,402,068.98 1,457,453.20 2,859,522.18
0.00 0.00 0.00
2,527,841.29 2,428,015.28 4,955,856.57
2,466,048.38
Page 16
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Start: End:10/01/2018 09/30/2019
Crawford
(for Compliance with Section 10K of Act 51)
TEN YEARS OF QUALIFIED EXPENDITURES
FOR NON MOTORIZED IMPROVEMENTS
Fiscal Year
Expenditures ($)
Fiscal Year
Expenditures ($)
242. TOTAL
Total must equal or exceed 1% of your Fiscal Year MTF returns multiplied by 10
x .10 =
2010 2011 2012 2013 2014
2015 2016 2017 2018 2019
9,924.18 116,619.09 64,238.16 144,584.30 163,413.39
71,837.49 163,682.63 283,043.00 0.00 88,679.14
$1,106,021.38
3,984,370.71 398,437.07
Page 17
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Start: End:10/01/2018 09/30/2019
Crawford
INDIRECT EQUIPMENT AND STORAGE EXPENSE
Activity 511
Account Number Account Name Amount Recorded
707
712-724
728
721
731
733
736
734
737
791
805
801
806
807
850-859
810
861
862
876
875
878
883
931
921-923
932
933
941
934
944-947
956
968
968
968
968
707
Wages - Shop and Garage
Fringe Benefits - Shop Employees
Office Supplies - Shop
Drug Testing
Janitor Supplies - Shop
Welding Supplies
Tire Shop Supplies
Safety Supplies - Shop
Shop Supplies
Equipment Material/Parts Inventory Adjustment
Health Services
Contractual Services - Shop
Laundry Services
Data Processing - Shop
Communications - Shop
Education Expense - Shop
Travel and Mileage - Shop Employees
Freight Costs
Insurance - Boiler and Machine
Insurance - Shop Buildings
Insurance - Fleet
Insurance - Underground Tank
Buildings Repairs and Maintenance
Utilities - Shop and Storage Buildings
Yard and Storage Repairs and Maintenance
Shop Equipment Repairs and Maintenance
Equipment Rental - Shop Pickup/Wrecker
Office Equipment Repairs and Maintenance
Underground Storage Tank Expense
Safety Expense - Shop
Depreciation - Storage Building
Depreciation - Shop Building
Depreciation - Shop Equipment
Depreciation - Stockroom Expense
Other:
243. TOTAL
$99,826.14
153,174.34
1,353.25
0.00
2,556.51
2,856.05
0.00
0.00
27,227.33
0.00
270.50
0.00
4,011.52
0.00
0.00
0.00
0.00
0.00
0.00
0.00
21,293.34
0.00
35,142.14
14,422.28
3,905.50
3,472.37
1,163.02
7,567.15
0.00
1,948.61
26,344.27
24,093.74
0.00
0.00
28,672.76
$459,300.82
Page 18
Year Ended -
Report Date: 2/26/2020 Page 17 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
ADMINISTRATIVE EXPENSE SCHEDULE AND ALLOCATION
Account Number Account Name Amount Recorded
703-708
709-714
727
724
728
730
803
801
804
807
850-853
810
861
862
874
873
875
876
880
877
881
882
931
920-923
934
942
966-967
955-956
968
968
646
968
629
691
Salaries and Wages
Administrative Leave
Postage
Fringe Benefits
Office Supplies
Dues and Subscriptions
Legal Services
Contractual Services
Auditing and Accounting Services
Data Processing
Communications
Education
Travel and Mileage
Freight
Advertising
Public Relations
Insurance - Building and Contents
Insurance - Boiler and Machinery
Insurance - Umbrella
Insurance - Bonds
Insurance - Errors and Omissions
Insurance - General Liability
Building Repair/Maintenance
Utilities
Office Equipment Repair/Maintenance
Building Rental
Overhead
Miscellaneous
Depreciation - Buildings
Depreciation - Engineering Equipment
Handling Charges on Materials Sold
Depreciation - Office Equipment and Furniture
Overhead - State Trunkline Maintenance
Purchase Discounts
Other:
244. TOTAL
(for Compliance with Section 14(4) of Act 51)
Less: Credits to Administrative Expense
Other:
Total Credits to Administrative Expense
245. Net Administrative Expense
$157,534.99
0.00
241,723.41
1,897.90
5,245.99
27,177.00
14,532.86
12,000.00
7,600.00
0.00
0.00
4,174.51
10,200.59
0.00
0.00
3,763.05
134.00
0.00
0.00
0.00
7,411.75
0.00
11,233.91
2,853.25
6,263.63
0.00
29,458.79
0.00
14,419.20
1,755.00
1,602.04
461.12
0.00
(46,921.37)
0.00
$(173,727.47)
(126,806.10)
$561,442.99
$387,715.52
Page 19
Year Ended -
Report Date: 2/26/2020 Page 18 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
LocationRoad Name Project TypeAmount Spent ($)
This information is required by Act 231, P.A. of 1987, as amended.
Forest Road Report
County Road 612 South Branch Twp 317,096.00 Resurfacing
$317,096.00 246. Total
Page 20
Year Ended -
Report Date: 2/26/2020 Page 19 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
CONSTRUCTION / CAPACITY IMPROVEMENTS
CONSTRUCTION / CAPACITY IMPROVEMENTS / STRUCTURAL IMPROVEMENTS
Summary
Primary System Local System
Expenditures
247. New Construction, New Location
ROADS*Unit
249. New Location
248. Widening
Expenditures*Unit
BRIDGES
mi. x mi.
mi.
ea.
mi.
ea.
250. TOTAL CONSTRUCTION/CAPACITY IMP
PRESERVATION - STRUCTURAL IMPROVEMENTS
Primary System Local System
Expenditures
251. Reconstruction
ROADS*Unit
252. Resurfacing
Expenditures*Unit
mi. x mi.
mi. mi.
253. Gravel Surfacing mi. mi.
254. Paving Gravel Roads mi. mi.
265. TOTAL PRESERVATION - STRUCT IMP
SAFETY PROJECTS
255. Intersection Improvements ea. ea.
256. Railroad Crossing Improvements ea. ea.
257. Other ea. ea.
MISCELLANEOUS
258. Roadside Parks ea. ea.
259. Other ea. ea.
260. Subtotals
BRIDGES
261. Replacement
ea. ea.
262. Recondition or Repair ea. ea.
263. Replace with Culvert
ea. ea.
264. Bridge Subtotals
*All Units are to be reported in the Fiscal Year that the project is opened for use.
0.00 (7,988.49) 0.00 0.00
0.00 0.00 0.00 0.00
0.00 $0.00 1.00 $63,918.72
$1,125,772.31 $970,562.08
0.00 $0.00 0.00 $0.00
5.80 1,119,816.37 6.03 943,868.76
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 26,693.32
1,119,816.37 970,562.08
0.00 0.00 0.00 0.00
0.00 5,955.94 0.00 0.00
0.00 0.00 0.00 0.00
5,955.94 0.00
$(7,988.49) $63,918.72
Page 21
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2019
Start: End:10/01/2018 09/30/2019
Crawford
Funds
Received
($)
Population
Outside
Municipalities
Primary
Urban
(mi)
Total
Primary
(mi)
Funds
Received
($)
Miles Outside
Municipalities
Funds
Received
($)
Primary RoadsLocal Roads
Miles Outside
Municipalities
Township
Local
Urban
(mi)
Total
Local
(mi)
SCHEDULE OF TOWNSHIP MILEAGE AND POPULATION
Beaver Creek 91.82 0.00 240,017.48 33.16 0.00 78,953.96 1,736 32,254.88
Frederic 59.99 0.00 156,813.86 24.80 0.00 59,048.80 1,137 21,125.46
Grayling 142.84 0.00 373,383.75 47.31 0.00 112,645.11 5,827 108,265.66
Lovells 88.34 0.00 230,920.75 36.75 0.00 87,501.75 626 11,631.08
Maple Forest 39.58 0.00 103,462.12 0.00 0.00 0.00 653 12,132.74
South Branch 103.63 0.00 270,888.81 24.49 0.00 58,310.69 2,007 37,290.06
Local Urban Road Rate Per Mile Primary Urban Road Rate Per Mile
Local Road Rate Per Mile Primary Road Rate Per Mile
Population Rate Per Capita
266. Totals 526.20 0.00 $1,375,486.77 166.51 0.00 $396,460.31 11,986 $222,699.88
2614
18.58
13616
2381
2269
Page 22
Year Ended -
Report Date: 2/26/2020 Page 21 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Township
Contributions* ($)
Preservation -
Struct
Improvement ($) Total ($)
Construction/
Capacity
Improvement ($)Township
SCHEDULE OF TOWNSHIP EXPENDITURES AND CONTRIBUTIONS
Expenditures
Beaver Creek 0.00 26,693.32 26,621.26 26,693.32
Frederic 0.00 666,043.30 297,498.58 666,043.30
Grayling 0.00 0.00 300.00 0.00
Lovells 0.00 0.00 100.00 0.00
Maple Forest 0.00 277,825.46 133,396.64 277,825.46
South Branch 0.00 0.00 200.00 0.00
267. Totals
*The Township Contributions Totals and the Funds expended for Construction and Preservation amount may not balance.
The Township Contributions list all funds contributed by each township and will balance back to the amount reported on
the Statement of Revenues, Line 74, Township Contributions.
The total funds expended are for Construction and Preservation only. They do not contain funds expended for Routine
Preventative Maintenance.
$0.00 $970,562.08 $458,116.48 $970,562.08
Page 23
Year Ended -
Report Date: 2/26/2020 Page 22 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
ASSET MANAGEMENT
Projects Completed During the County Fiscal Year
Work Type:
Project ID/Name Pavement TypeTotal Project Cost Date Open to Traffic
Bituminous Resurfacing
CR 502 316,702.14 Asphalt09/30/2019
Work Type:
Project ID/Name Pavement TypeTotal Project Cost Date Open to Traffic
Culvert extension and headwall repair/rebuild
201801 33,524.16 Unknown09/30/2019
Work Type:
Project ID/Name Pavement TypeTotal Project Cost Date Open to Traffic
Thin Cncr Ovr (< 7") - Ultra Thin
201804 84,753.67 Asphalt09/30/2019
Page 24
Year Ended -
Report Date: 2/26/2020 Page 23 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Sub Ledger Report
Amount ($)
Other (Identify) 9Line:
Account Description
546 MTF Rec'd early (330,338.25)
Amount ($)
Other (Identify) 18Line:
Account Description
228.000 Due to S.O.M. 14,563.00
Amount ($)
Specify - County 49Line:
Account Description
451.000 Permit Fees 24,070.79
Amount ($)
FS-Other - Primary 55Line:
Account Description
510.001 Federal Funds 0.00
Amount ($)
OTH-Other - Local 63Line:
Account Description
560.001 Local Agency Disbursement 455,351.46
Amount ($)
OTH-Other - Primary 63Line:
Account Description
560.001 Extra allocation from S.O.M. 0.00
Amount ($)
EDF-Other - Primary 70Line:
Account Description
510.004 MDOT Grants 0.00
Amount ($)
SC-Other - County 80Line:
Account Description
631.000 Misc Billings Overhead 3,101.40
Amount ($)
Other2 Other - County 90Line:
Account Description
675.000 Misc & Sale of Yd 30,777.16
Amount ($)
Other - Primary 102Line:
Account Description
454 IBT & Ped Bridge (7,988.49)
Page 25
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Report Date: 2/26/2020 Page 24 of 25
2019
Start: End:10/01/2018 09/30/2019
Crawford
Amount ($)
Other - Local 109Line:
Account Description
495 Beaver Creek Transfer Site 26,693.32
Amount ($)
Other - Local 126Line:
Account Description
000.000 correction 82.73
Amount ($)
Other - Primary 143Line:
Account Description
510 Balance of 510 236,436.70
Amount ($)
All Other Charges - County 156Line:
Account Description
941.000 Balance of all other Equipment 60,918.22
Amount ($)
Other - Distributive Calculation 177Line:
Account Description
514,517 Maint & Non 486,880.17
Amount ($)
Other - Total Labor Charge 177Line:
Account Description
513, 514 Labor 329,396.41
Amount ($)
Total Fringe Benefits - Other 181Line:
Account Description
715.002 OPEB Exp 164,274.00
Amount ($)
Less Benefits Recovered - Other 182Line:
Account Description
716.000 Employee deductions 0.00
Amount ($)
Less Refunds - Other 183Line:
Account Description
716.000 Employee Deductions 0.00
Amount ($)
Expenses Distributed - Other 195Line:
Account Description
514 Balance of 514 Accounts 97,586.45
Amount ($)
Expenditure10 242Line:
Account Description
1 South Branch Twp 88,679.14
Page 26
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Start: End:10/01/2018 09/30/2019
Crawford
Amount ($)
707 Other 243Line:
Account Description
791.000 Inventory adjustments (5,056.00)
884.000 Catastrophic Insurance 33,728.76
Amount ($)
244 Other 244Line:
Account Description
808.000 Laundry& eng. supplies & Bonds 461.12
Amount ($)
245 Other 245Line:
Account Description
630.000 Non Main Overhead (46,921.37)
Amount ($)
Other Local System Expenditure 259Line:
Account Description
495 BC Transfer Site 26,693.32