CAFR 2016

Schedule 76 Page 2 of 2

Employee Risk Retention 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

46,179,051 $

Total Expenses

47,531,139

Excess of Revenues Under Expenses

(1,352,088)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(353)

Pension Expense

(28,768)

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

27,510 (16,799) (15,905)

Compensated Absences

Increase in Accrued OPEB Actuarial Liability

Increase in Workers' Compensation Accrued Actuarial Liability

(1,248,993)

Loss Before Transfers

(2,635,396) $

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