2025 Annual Comprehensive Report

Schedule 75 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, 2025

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

$

25,447,789 27,225,441

Total Expenses

Excess of Revenues Under Expenses

(1,777,652)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(12,139,707) 16,723,249

Capital Outlay

Gain (Loss) on Disposal of Capital Assets

282,337

Inventory Gain (Loss)

1,830

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

365,982 (482,185) (75,680)

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

88,715 54,135

Compensated Absences

Income Before Transfers

$

3,041,024

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