2020 Comprehensive Annual Financial Report

Schedule 73 Page 2 of 2

Technical 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

$ 6,418,822 5,725,385

Excess of Revenues Over Expenses Before Other Financing Uses

693,437

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

(1,635,936) 1,554,044

16,752 25,547

52,483 (102,161) (1,630) 19,948 (1,718)

Pension Expense OPEB Expense Contributions Made to OPEB Plan in Current Fiscal Year Compensated Absences Amortization of Bond Premium Capital Project Fund Revenues and Expenses

37,787 20,304

Income Before Transfers

$

678,857

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