CAFR 2016

Schedule 55 Page 2 of 2

Stormwater Management Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2016

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

$

9,779,083 6,707,201

Total Expenses

Excess of Revenues Over Expenses Before Other Financing Uses

3,071,882

Adjustment to Full Accrual Basis: Depreciation

(1,779,532)

Capital Outlay

63,545

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

180,956 (134,020) (75,075) (14,286)

Pension Expense

Increase in Accrued OPEB Actuarial Liability

Compensated Absences Net Capital Project Expense

(1,064)

Income Before Transfers

$

1,312,406

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