2023 Annual Comprehensive Report

Schedule 77 Page 2 of 2

Capital Leasing 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 Budgetary Basis to Modified Accrual Basis: Total Revenues

$ 3,246,392 3,560,092

Total Expenses

Excess of Revenues and Other Financing Sources Under Expenses

(313,700)

Capital Outlay - IT Subscriptions Debt Issuances: IT Subscription Liability Issued

(9,689,469)

9,689,469

Excess of Revenues and Other Financing Sources Under Expenses

(313,700)

Adjustment to Full Accrual Basis: Depreciation/Amortization IT Subscription Liability Issued Capital Outlay - IT Subscriptions Principal Maturities

(1,521,250) 1,553,276 (9,689,469) 9,689,469

Gain (Loss) on Disposal of Capital Assets

(47,682)

Change in Net Position

$ (329,356)

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