CAFR 2016

Schedule 74 Page 2 of 2

Graphic 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

1,034,916 $

Total Expenses

984,269

Excess of Revenues Over Expenses

50,647

Adjustment to Full Accrual Basis: Depreciation/Amortization

(2,070)

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

22,651 (14,115) (11,861)

Pension Expense

Increase in Accrued OPEB Actuarial Liability

Compensated Absences

2,413

Income Before Transfers

$

47,665

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