2025 Annual Comprehensive Report

Schedule 78 Page 2 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

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

$

9,322,611 14,046,679

Total Expenses

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

(4,724,068)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(3,996,857) 4,016,289 3,657,857 12,474 (19,651) 262,426 (399,698) (137,859)

Principal Maturities

Capital Outlay

Gain (Loss) on Disposal of Capital Assets

Inventory Gain (Loss)

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

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

40,357

Compensated Absences

(635)

Loss Before Transfers

$

(1,289,365)

-164