2022 Annual Comprehensive Financial Report

Schedule 74 Page 2 of 2

Equipment Services Fund Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2022

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

$

22,284,570 19,158,008

Total Expenses

Excess of Revenues Over Expenses

3,126,562

Adjustment to Full Accrual Basis: Depreciation/Amortization

(10,639,367) 11,041,343 1,248,875

Capital Outlay

Gain (Loss) on Disposal of Capital Assets

Inventory Gain (Loss)

2,624

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

269,682 (169,659) (78,352)

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

99,094

Compensated Absences

(13,403)

Income Before Transfers

$

4,887,399

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