2024 Annual Comprehensive Report

Schedule 46 Page 2 of 2

Water Resources Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2024

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

$ 160,200,849

Total Expenses

128,025,460

Excess of Revenues Over Expenses Before Contributions and Other Financing Sources (Uses)

32,175,389

Adjustment to Full Accrual Basis: Depreciation/Amortization

(33,760,046) 1,198,737 15,205,000

Capital Outlay

Principal Maturities

Gain (Loss) on Disposal of Capital Assets

(4,081) (17,171)

Inventory Gain (Loss)

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

2,655,391 (3,757,444) (347,187) 669,135 (474,647) 5,069,116 (157,785)

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Amortization of Bond Refunding Charges

Amortization of Bond Premiums

Compensated Absences

Contribution to Governmental Agency Capital Project Fund Revenues and Expenses

983,868

(5,718,388)

Income Before Contributions and Transfers

$ 13,719,887

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