2023 Annual Comprehensive Report

Schedule 75 Page 2 of 2

Employee Risk Retention 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

$ 52,593,288 56,685,731

Total Expenses

Excess of Revenues Under Expenses

(4,092,443)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(732)

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

73,108

Pension Expense OPEB Expense

(104,148)

(173)

Contributions Made to OPEB Plan in Current Fiscal Year Increase in Workers' Compensation Accrued Actuarial Liability

14,450

(1,261,347)

Compensated Absences

(2,621)

Loss Before Transfers

$ (5,373,906)

-16 3 -