2021 Annual Comprehensive Financial Report

Schedule 74 Page 2 of 2

Equipment Services Fund Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2021

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

$

19,374,017 19,340,314

Total Expenses

Excess of Revenues Over Expenses

33,703

Adjustment to Full Accrual Basis: Depreciation/Amortization

(11,220,552) 11,271,444

Capital Outlay

Gain (Loss) on Disposal of Capital Assets

775,741

Inventory Gain (Loss)

1,937

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

234,990 (393,399) (118,084) 123,253

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Compensated Absences

22,259

Income Before Transfers

$

731,292

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