2023 Annual Comprehensive Report

Schedule 5 2 Page 2 of 2

Coliseum 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

$ 37,544,204

Total Expenses

42,142,612

Excess of Revenues Under Expenses Before Other Financing Sources

(4,598,408)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(4,086,780) 2,225,190

Capital Outlay

Principal Maturities Inventory Gain (Loss)

60,000

111

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

958,416

Pension Expense

(1,564,790)

Contributions Made to OPEB Plan in Current Fiscal Year

183,308 79,454 (68,417) 12,619 204,979

OPEB Expense

Compensated Absences

Coliseum Capital Project Funds Net Revenue and Expenses

Performing Arts Center Fund

Loss Before Transfers

$ (6,594,318)

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