2019 Comprehensive Annual Financial Report (CAFR)

Schedule 57 Page 2 of 2

Coliseum Fund Schedule of Revenues and Expenses - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2019

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$ 30,282,601 33,497,880

Excess of Revenues Under Expenses Before Other Financing Sources

(3,215,279)

Adjustment to Full Accrual Basis: Depreciation Capital Outlay Principal Maturities Inventory Gain (Loss) Gain (Loss) on Disposal of Capital Assets Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Year Pension Expense Contributions Made to OPEB Plan in Current Fiscal Year OPEB Expense Compensated Absences Capital Project Funds Net Revenue and Expenses

(3,234,560) 393,317 347,308 (3,621) 472,639 (571,113) 162,789 (211,949) (28,980) 9,611,919

Income Before Transfers

$ 3,722,470

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