2024 Annual Comprehensive Report

Schedule 8 1 Page 1 of 2

-1 71 Capital Leasing Fund Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2024 Final Budget Actual Operating Revenues: Charges for Current Services - Internal $ 1,704,038 Operating Expenses: Maintenance and Operations 7,713,948 Claims and Expenses Capital Outlay 200,000 Total Operating Expenses 7,913,948 Operating Loss (6,209,910) Nonoperating Revenues: Investment Income 20,000 Net Increase (Decrease) in the Fair Value of Investments Total Investment Income 20,000 Nonoperating Expenses: Principal Maturities Interest Expense Miscellaneous Nonoperating Expense 53,000 Total Nonoperating Expenses 53,000 Excess of Revenues Under Expenses (6,242,910) Other Financing Sources: Debt Issuances: Limited Obligation Bonds Issued 4,169,000 IT Subscription Liability Issued Transfers In 1,500,000 Total Other Financing Sources 5,669,000 Excess of Revenues and Other Financing Sources Over (Under) Expenses (573,910) Appropriated Fund Balance 573,910 Excess of Revenues and Other Financing Sources Over Expenses $ $

Variance Positive (Negative)

$ 1,682,413

$

(21,625)

3,964,705 283,992 639,090 4,887,787

3,749,243 (283,992) (439,090) 3,026,161

(3,205,374)

3,004,536

39,018

19,018

19,232 58,250

19,232 38,250

1,576,744 359,251

(1,576,744) (359,251)

53,000

1,935,995

(1,882,995)

(5,083,119)

1,159,791

(4,169,000) 639,090 3,416,000 (113,910)

639,090 4,916,000 5,555,090

471,971

1,045,881

(573,910)

471,971

$

471,971