2022 Annual Comprehensive Financial Report

Schedule 50 Page 2 of 2

Water Resources Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2022

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

126,203,147 $

Total Expenses

97,202,846

Excess of Revenues Over Expenses Before Contributions and Other Financing Sources (Uses)

29,000,301

Adjustment to Full Accrual Basis: Depreciation/Amortization

(33,247,380)

Capital Outlay

808,027

Principal Maturities

16,023,582

Gain (Loss) on Disposal of Capital Assets

(53,389) (110,298)

Inventory Gain (Loss)

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

1,905,765 (1,145,169) (657,075) 686,360 (485,177) 4,843,271

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Amortization of Bond Refunding Charges

Amortization of Bond Premiums

Compensated Absences

(7,515)

Change in Pollution Remediation Liability Contribution to Governmental Agency Capital Project Fund Revenues and Expenses

4,380

942,887 (956,096)

Income Before Contributions and Transfers

$

17,552,474

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