2025 Annual Comprehensive Report

Schedule 82 Page 2 of 2

General 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

$ 5,769,063

Total Expenses

5,096,162

Excess of Revenues Over Expenses

672,901

Adjustment to Full Accrual Basis: Deferred Outflows of Resources for Contributions Made in Current Fiscal Year to: Pension Plan

1,608 (5,371) 1,858

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

58

Increase in Accrued Actuarial Liability

1,307,432

Income Before Transfers

$ 1,978,486

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