2019 Comprehensive Annual Financial Report (CAFR)

Schedule 78 Page 2 of 2

Employee Risk Retention 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

$ 51,595,184 51,337,002

Excess of Revenues Over Expenses

258,182

Adjustment to Full Accrual Basis: Depreciation/Amortization Capital Outlay Deferred Outflows of Resources for Contributions Made in Current Fiscal Year to: Pension Plan

(732)

43,432 (52,438) (17,829) 13,694 893,310 (262)

Pension Expense OPEB Expense Contributions Made to OPEB Plan in Current Fiscal Year Decrease in Workers' Compensation Accrued Actuarial Liability Compensated Absences

Income Before Transfers

$ 1,137,357

-154-