CAFR 2016

Schedule 70 Page 2 of 2

Equipment Services Fund Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2016

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

$

16,187,854 20,901,003

Total Expenses

Excess of Revenues Under Expenses

(4,713,149)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(7,818,022) 13,019,222

Capital Outlay

Gain (Loss) on Disposal of Capital Assets

690,234

Inventory Gain (Loss)

1,203

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

156,871 (120,160) (85,038)

Pension Expense

Increase in Accrued OPEB Actuarial Liability

Compensated Absences

4,559

Income Before Transfers

$

1,135,720

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