2020 Comprehensive Annual Financial Report

Schedule 79 Page 2 of 2

General Risk Retention 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

$ 3,016,764 1,954,371

Excess of Revenues Over Expenses

1,062,393

Adjustment to Full Accrual Basis: Deferred Outflows of Resources for Contributions Made in Current Fiscal Year to: Pension Plan

1,381 (2,539) (536) 430 (657,691) (171)

Pension Expense OPEB Expense Contributions Made to OPEB Plan in Current Fiscal Year Increase in Accrued Actuarial Liability Compensated Absences

Income Before Transfers

$

403,267

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