2025 Annual Comprehensive Report

Schedule 55 Page 2 of 2

Stormwater Management Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2025

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

$ 13,064,999

Total Expenses

10,492,372

Excess of Revenues Over Expenses Before Other Financing Uses

2,572,627

Adjustment to Full Accrual Basis: Depreciation

(2,015,415)

Capital Outlay

54,700

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

564,409 (864,772) (309,812) 157,240

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Compensated Absences

22,009 (5,264)

Gain (Loss) on Disposal of Capital Assets Capital Project Fund Revenues and Expenses

(154,513)

Income Before Transfers

$

21,209

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