2023 Annual Comprehensive Report

Schedule 44 Page 2 of 2

Water Resources Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2023

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

$ 143,311,978

Total Expenses

106,610,673

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

36,701,305

Adjustment to Full Accrual Basis: Depreciation/Amortization

(34,201,333)

Capital Outlay

758,929

Principal Maturities

14,640,000

Gain (Loss) on Disposal of Capital Assets

(17,984) (67,530)

Inventory Gain (Loss)

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

2,280,915 (3,493,156) (1,330,257) 806,401 (525,562) 5,252,027 (124,773)

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Amortization of Bond Refunding Charges

Amortization of Bond Premiums

Compensated Absences

Contribution to Governmental Agency Capital Project Fund Revenues and Expenses

962,945

(3,008,991)

Income Before Contributions and Transfers

$ 18,632,936

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