2020 Comprehensive Annual Financial Report

Schedule 5 4 Page 2 of 2

Stormwater Management Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2020

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$ 10,246,031 8,160,067

Excess of Revenues Over Expenses Before Other Financing Uses

2,085,964

Adjustment to Full Accrual Basis: Depreciation Capital Outlay Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Year Pension Expense OPEB Expense Contributions Made to OPEB Plan in Current Fiscal Year Compensated Absences

(1,987,910) 14,982 282,363 (559,516) (308,044) 182,077 (21,187) (479) 273,350

Gain (Loss) on Disposal of Capital Assets Capital Project Fund Revenues and Expenses

Loss Before Transfers

$

(38,400)

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