2020 Comprehensive Annual Financial Report

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, 2020

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$

19,225,642 18,857,973

Excess of Revenues Over Expenses

367,669

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

(11,007,520) 10,768,366 491,225 7,540

203,793 (369,901) (206,143) 111,769 (11,027)

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

Income Before Transfers

$

355,771

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