2022 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, 2022

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

2,558,528 $

Total Expenses

4,496,022

Excess of Revenues Over Expenses

(1,937,494)

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

1,861

Pension Expense OPEB Expense

(856) (85)

Contributions Made to OPEB Plan in Current Fiscal Year

372

Increase in Accrued Actuarial Liability

679,266

Compensated Absences

85

Loss Before Transfers

(1,256,851) $

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