2021 Annual Comprehensive Financial Report

Schedule 49 Page 2 of 2

Water Resources Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2021

Reconciliation of Modified Accrual Basis to Full Accrual Basis: Total Revenues

123,851,732 $

Total Expenses

96,867,815

Excess of Revenues Over Expenses Before Contributions and Other Financing (Uses)

26,983,917

Adjustment to Full Accrual Basis: Depreciation

(32,218,889) 1,032,294 16,330,000

Capital Outlay

Principal Maturities

Gain (Loss) on Disposal of Capital Assets

(55,698) (44,657)

Inventory Gain (Loss)

Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Fiscal Year

1,683,569 (2,818,589) (811,666) 847,201 (485,177) 6,066,981 (102,460)

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Amortization of Bond Refunding Charges

Amortization of Bond Premiums

Compensated Absences

Change in Pollution Remediation Liability Contribution to Governmental Agency Capital Project Fund Revenues and Expenses

(1,800)

933,710

(1,633,558)

Income Before Contributions and Transfers

$

15,705,178

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