2019 Comprehensive Annual Financial Report (CAFR)

Schedule 61 Page 2 of 2

Solid Waste Management 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

$ 13,326,434 13,682,521

Excess of Revenues Under Expenses Before Other Financing Sources

(356,087)

Adjustment to Full Accrual Basis: Depreciation Capital Outlay Principal Maturities Inventory Gain (Loss) Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Fiscal Year Pension Expense OPEB Expense Contributions Made to OPEB Plan in Current Fiscal Year Compensated Absences Increase in Pollution Remediation Liability

(433,564) 114,302 750,000 (1,645) 130,822 (158,065) (85,400) 65,593 10,316 (35,199) (612,625) (47,961)

Estimated Landfill Closure / Postclosure expense Capital Project Fund Net Revenues and Expenses

Loss Before Transfers

$

(659,513)

-124-