2021 Annual Comprehensive Financial Report

Schedule 81 Page 2 of 2

General 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

2,663,254 $

Total Expenses

2,321,735

Excess of Revenues Over Expenses

341,519

Adjustment to Full Accrual Basis: Deferred Outflows of Resources for Contributions Made in Current Fiscal Year to: Pension Plan

1,756 (3,213)

Pension Expense OPEB Expense

(453)

Contributions Made to OPEB Plan in Current Fiscal Year

474

Increase in Accrued Actuarial Liability

174,713

Compensated Absences

(497)

Income Before Transfers

$

514,299

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