COG Comprehensive Annual Financial Report

Schedule 66 Page 2 of 2

Solid Waste 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

$ 11,050,131 12,317,136

Excess of Revenues Under Expenses Before Other Financing Sources (Uses)

(1,267,005)

Adjustment to Full Accrual Basis: Depreciation Capital Outlay Principal Maturities Inventory Gain (Loss) Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Fiscal Year Pension Expense OPEB Expense Compensated Absences Increase in Pollution Remediation Liability Estimated Landfill Closure / Postclosure expense Net Operating Revenue - Landfill Capital Project Funds

(434,773) 60,095 715,000 278 121,430 (125,433) (117,013) (9,073) 46,314 (493,802) (74,468)

Loss Before Transfers

$ (1,578,450)

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