2024 Annual Comprehensive Report

Schedule 5 5 Page 2 of 2

Coliseum 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

$ 45,437,513

Total Expenses

49,605,034

Excess of Revenues Under Expenses Before Other Financing Sources

(4,167,521)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(4,143,771) 1,331,974

Capital Outlay

Principal Maturities Capital Contributions Inventory Gain (Loss)

130,000 (27,218)

28

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

1,359,232 (2,326,109)

Pension Expense

Contributions Made to OPEB Plan in Current Fiscal Year

152,105 (78,922) 471,098

OPEB Expense

Compensated Absences

Coliseum Capital Project Funds Net Revenue and Expenses

1,545,936 1,530,107

Performing Arts Center Fund

Loss Before Transfers

$ (4,223,061)

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