2024 Annual Comprehensive Report

Schedule 5 3 Page 2 of 2

Stormwater Management 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

$ 10,622,605

Total Expenses

9,851,775

Excess of Revenues Over Expenses Before Other Financing Uses

770,830

Adjustment to Full Accrual Basis: Depreciation

(1,957,272)

Capital Outlay

16,274

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

493,289 (771,716) (77,112) 148,618 (29,440) (840,319)

Pension Expense OPEB Expense

Contributions Made to OPEB Plan in Current Fiscal Year

Compensated Absences

Capital Project Fund Revenues and Expenses

Loss Before Transfers

$

(2,246,848)

-126