2021 Annual Comprehensive Financial Report

Schedule 78 Page 2 of 2

Graphic 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

$

889,570 927,800

Total Expenses

Excess of Revenues Under Expenses

(38,230)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(1,500)

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

35,126 (58,657) (23,762) 24,802 (4,884)

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Compensated Absences

Loss Before Transfers

$

(67,105)

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