CAFR 2016

Schedule 57 Page 2 of 2

War Memorial Coliseum 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

19,214,917 $

Total Expenses

22,846,542

Excess of Revenues Under Expenses Before Other Financing Sources

(3,631,625)

Adjustment to Full Accrual Basis: Depreciation

(2,942,957)

Principal Maturities

281,920 498,367

Capital Outlay

Inventory Gain (Loss)

204

Gain (Loss) on Disposal of Capital Assets

(24,831)

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

366,526 (251,947) (168,211) (30,106) 2,680,912

Pension Expense

Increase in Accrued OPEB Actuarial Liability

Compensated Absences Net Capital Project Revenue

Loss Before Transfers

(3,221,748) $

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