2025 Annual Comprehensive Report

Schedule 81 Page 1 of 2

Employee Risk Retention 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

$ 52,815,836

$ 52,858,699

$

42,863 83,453 126,316

Other Operating Revenues

76,000

159,453

Total Operating Revenues

52,891,836

53,018,152

Operating Expenses: Personal Services

801,936 276,320 1,087,000 60,331,492 62,496,748

785,292 261,992 671,706

16,644 14,328 415,294

Fringe Benefits

Maintenance and Operations

Claims and Expenses

65,210,826 66,929,816

(4,879,334) (4,433,068)

Total Operating Expenses

Operating Loss

(9,604,912)

(13,911,664)

(4,306,752)

Nonoperating Revenues: Investment Income (Loss)

150,000

658,779

508,779

Net Increase (Decrease) in the Fair Value of Investments

243,402 902,181

243,402 752,181

Total Investment Income

150,000

Miscellaneous Nonoperating Revenue Total Nonoperating Revenues

5,652,938 5,802,938

6,727,745 7,629,926

1,074,807 1,826,988

Excess of Revenues Under Expenses

(3,801,974)

(6,281,738)

(2,479,764)

Appropriated Fund Balance

3,801,974

(3,801,974)

Excess of Revenues Under Expenses

$

$ (6,281,738)

$

(6,281,738)

-169