2021 Annual Comprehensive Financial Report

Schedule 80 Page 2 of 2

Employee Risk Retention 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

50,847,371 $

Total Expenses

51,871,322

Excess of Revenues Under Expenses

(1,023,951)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(732)

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

59,713

Pension Expense OPEB Expense

(100,101) (16,364)

Contributions Made to OPEB Plan in Current Fiscal Year Decrease in Workers' Compensation Accrued Actuarial Liability

17,081

2,406,927

Compensated Absences

6,561

Income Before Transfers

$

1,349,134

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