2021 Annual Comprehensive Financial Report

Schedule 59 Page 2 of 2

Performing Arts 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

$

611,099 5,160,783

Total Expenses

Excess of Revenues Under Expenses Before Other Financing Sources

(4,549,684)

Adjustment to Full Accrual Basis: Depreciation

(2,183,491)

Capital Outlay

38,125

Principal Maturities

1,280,000

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

33,018 (55,157) 36,448 (34,919) (14,107) (435,505)

Pension Expense

Contributions Made to OPEB Plan in Current Fiscal Year

OPEB Expense

Compensated Absences

Capital Project Funds Net Revenue and Expenses

Loss Before Transfers

(5,885,272) $

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