CAFR 2017

Schedule 83 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, 2017

Reconciliation of Modified Accrual Basis to Full Accrual Basis: Total Revenues

1,002,480 $

Total Expenses

999,605

Excess of Revenues Over Expenses

2,875

Adjustment to Full Accrual Basis: Depreciation/Amortization

(1,500) (1,710)

Gain (Loss) on Disposal of Capital Assets

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

21,629 (27,137) (9,053) (4,662)

Pension Expense

Increase in Accrued OPEB Actuarial Liability

Compensated Absences

Loss Before Transfers

$

(19,558)

-159-