2020 Comprehensive Annual Financial Report

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, 2020

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$ 12,957,486 14,242,999

Excess of Revenues Under Expenses Before Other Financing Sources

(1,285,513)

Adjustment to Full Accrual Basis: Depreciation Capital Outlay Principal Maturities Gain (Loss) on Disposal of Capital Assets 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

(399,956) 26,494 785,000 32 (16) 146,399 (278,538) (126,169) 79,232 (10,288) 30,891 (494,036) (66,691)

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

Loss Before Transfers

$ (1,593,159)

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