2023 Annual Comprehensive Report

Schedule 68 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, 2023

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

$ 23,135,662

Total Expenses

22,837,939

Excess of Revenues Over Expenses

297,723

Adjustment to Full Accrual Basis: Depreciation/Amortization

(10,898,790) 13,475,814

Capital Outlay

Gain (Loss) on Disposal of Capital Assets

672,427

Inventory Gain (Loss)

6,239

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

315,991 (474,480) 10,779 106,345 (3,220)

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Compensated Absences

Income Before Transfers

$

3,508,828

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