COG Comprehensive Annual Financial Report

Schedule 60 Page 2 of 2

Stormwater Management Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2018

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$ 10,089,918 7,580,301

Excess of Revenues Over Expenses Before Other Financing Uses

2,509,617

Adjustment to Full Accrual Basis: Depreciation Capital Outlay Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Year

(1,909,326) 38,633

216,038 (222,952) (267,482) (14,488) 63,098

Pension Expense OPEB Expense Compensated Absences Net Capital Project Revenue

Income Before Transfers

$

413,138

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