COG Comprehensive Annual Financial Report

Schedule 68 Page 2 of 2

Parking Facilities 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

$ 2,925,454

Total Expenses

1,933,224

Excess of Revenues Over Expenses

992,230

Adjustment to Full Accrual Basis: Depreciation

(569,538) 56,688 (46,341) 40,477 (41,811) (42,737)

Capital Outlay

Gain (Loss) on Disposal of Capital Assets

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

Pension Expense OPEB Expense

775

Compensated Absences Capital Project Fund Net Loss

(53,402)

Income Before Transfers

$

336,341

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