2024 Annual Comprehensive Report

Schedule 79 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, 2024

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

$ 58,218,420

Total Expenses

63,028,949

Excess of Revenues Under Expenses

(4,810,529)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(732)

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

90,402

Pension Expense OPEB Expense

(136,676)

(6,221) 11,991

Contributions Made to OPEB Plan in Current Fiscal Year

Increase in Accrued Actuarial Liability

(1,960,202)

Compensated Absences

(13,237)

Loss Before Transfers

$ (6,825,204)

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