2022 Annual Comprehensive Financial Report

Schedule 58 Page 2 of 2

Coliseum 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

29,181,002 $

Total Expenses

30,786,145

Excess of Revenues Under Expenses Before Other Financing Sources (Uses)

(1,605,143)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(3,854,313)

Capital Outlay

413,837 69,086

Principal Maturities

Loss on Disposal of Capital Assets

(4,581)

Inventory Gain (Loss)

3,493

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

742,659 (492,134) 173,614 64,961 (33,034) 520,859 (1,018,756)

Pension Expense

Contributions Made to OPEB Plan in Current Fiscal Year

OPEB Expense

Compensated Absences

Coliseum Capital Project Funds Net Revenue and Expenses

Performing Arts Center Fund

Loss Before Transfers

(5,019,452) $

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