2025 Annual Comprehensive Report

Schedule 78 Page 1 of 2

Information Systems Fund Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2025

Variance Positive (Negative)

Final

Budget

Actual

Operating Revenues: Charges for Current Services - Internal

$ 12,676,767

$

9,101,674

$ (3,575,093)

Operating Expenses: Personal Services

2,112,525 769,885 8,052,495 641,124 4,650,000 16,226,029

2,117,560 732,671 3,017,289 296,645 3,657,857 9,822,022

(5,035) 37,214

Fringe Benefits

Maintenance and Operations

5,035,206 344,479 992,143 6,404,007

Claims and Expenses

Capital Outlay - IT Subscriptions Total Operating Expenses

Operating Loss

(3,549,262)

(720,348)

2,828,914

Nonoperating Revenues: Investment Income (Loss)

20,000

168,010

148,010

Net Increase (Decrease) in the Fair Value of Investments

52,927 220,937

52,927 200,937

Total Investment Income

20,000

Nonoperating Expenses: Principal Maturities

2,750,000 250,000 3,000,000

4,016,289 208,368 4,224,657

(1,266,289)

Interest Expense

41,632

Total Nonoperating Expenses

(1,224,657)

Excess of Revenues Under Expenses Before Other Financing Sources (Uses) Other Financing Sources (Uses): Debt Issuances: Lease Liability Issued

(6,529,262)

(4,724,068)

1,805,194

4,500,000

3,657,857 356,100 (500,000) 3,513,957

(842,143) 356,100

IT Subscription Liability Issued

Transfers Out

(500,000) 4,000,000

Total Other Financing Sources (Uses)

(486,043)

Excess of Revenues and Other Financing Sources (Uses) Under Expenses and Other Financing (Uses)

(2,529,262)

(1,210,111)

1,319,151

Appropriated Fund Balance

2,529,262

(2,529,262)

Excess of Revenues and Other Financing Sources (Uses) Under Expenses and Other Financing (Uses)

$

$

(1,210,111)

$ (1,210,111)

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