2025 Annual Comprehensive Report

Schedule 81 Page 2 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

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

$ 60,648,078

Total Expenses

66,929,816

Excess of Revenues Under Expenses

(6,281,738)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(379)

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

99,696

Pension Expense OPEB Expense

(145,987)

160

Contributions Made to OPEB Plan in Current Fiscal Year Increase in Workers' Compensation and Health Accrued Actuarial Liability

11,606

(3,848,610)

Compensated Absences

(19,049)

Loss Before Transfers

$ (10,184,301)

-170