2024 Annual Comprehensive Report

Schedule 8 0 Page 2 of 2

General 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

$ 6,271,951

Total Expenses

1,676,966

Excess of Revenues Over Expenses

4,594,985

Adjustment to Full Accrual Basis: Deferred Outflows of Resources for Contributions Made in Current Fiscal Year to: Pension Plan Pension Expense

1,870

OPEB Expense

(73)

Contributions Made to OPEB Plan in Current Fiscal Year

142

Increase in Accrued Actuarial Liability

(1,962,611)

Income Before Transfers

$ 2,634,313

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