2025 Annual Comprehensive Report

Schedule 83 Page 1 of 2

Capital Leasing 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

$

2,228,246

$ 5,577,733

$

3,349,487

Operating Expenses:

Maintenance and Operations

3,535,314

676,819 542,893 1,219,712

2,858,495 (542,893) 2,315,602

Capital Outlay

Total Operating Expenses

3,535,314

Operating Income (Loss)

(1,307,068)

4,358,021

5,665,089

Nonoperating Revenues: Investment Income (Loss)

20,000

171,179

151,179

Net Increase (Decrease) in the Fair Value of Investments

10,025 181,204

10,025 161,204

Total Investment Income

20,000

Nonoperating Expenses: Principal Maturities

1,725,337 156,197 1,881,534

(1,725,337) (156,197) (1,881,534)

Interest Expense

Total Nonoperating Expenses

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

(1,287,068)

2,657,691

3,944,759

542,893 1,546,000 (546,000) 1,542,893

542,893

Transfers In Transfers Out

1,546,000 (1,091,833)

545,833 1,088,726

Total Other Financing Sources (Uses)

454,167

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

(832,901)

4,200,584

5,033,485

Appropriated Fund Balance

832,901

(832,901)

Excess of Revenues and Other Financing Sources Over Expenses and Other Financing Uses

$

$ 4,200,584

$

4,200,584

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