CAFR 2017

Schedule 85 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, 2017

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

49,311,427 $

Total Expenses

50,070,049

Excess of Revenues Under Expenses

(758,622)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(353)

Pension Expense

(49,469)

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

33,929 9,514 (19,779) 329,600

Compensated Absences

Increase in Accrued OPEB Actuarial Liability

Decrease in Workers' Compensation Accrued Actuarial Liability

Loss Before Transfers

$

(455,180)

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