2019 Comprehensive Annual Financial Report (CAFR)

Schedule 72 Page 2 of 2

Equipment Services Fund Schedule of Revenues, Expenses and Changes in Fund Balance - 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

$ 17,913,405 18,091,583

Excess of Revenues Under Expenses

(178,178)

Adjustment to Full Accrual Basis: Depreciation/Amortization Capital Outlay Gain (Loss) on Disposal of Capital Assets Inventory Gain (Loss) Deferred Outflows of Resources for Contributions Made in Current Fiscal Year to: Pension Plan

(10,406,158) 10,511,274 642,049 745 197,742

Pension Expense OPEB Expense Contributions Made to OPEB Plan in Current Fiscal Year Compensated Absences

(238,857) (118,865) 91,295 (3,413)

Income Before Transfers

$

497,634

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