2021 Annual Comprehensive Financial Report

Schedule 58 Page 2 of 2

Coliseum 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

$

4,188,915 12,001,719

Total Expenses

Excess of Revenues Under Expenses Before Other Financing Sources (Uses)

(7,812,804)

Adjustment to Full Accrual Basis: Depreciation

(3,806,163)

Capital Outlay

45,162 (21,898)

Loss on Disposal of Capital Assets

Inventory Gain (Loss)

39

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

636,476

Pension Expense

(1,065,506) 227,420 (217,881)

Contributions Made to OPEB Plan in Current Fiscal Year

OPEB Expense

Compensated Absences

78,440 6,433

Coliseum Capital Project Funds Net Revenue and Expenses

Performing Arts Fund Loss Before Transfers

(5,885,272)

(17,815,554) $

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