COG Comprehensive Annual Financial Report

Schedule 43

Economic Development Bond Fund - Series 2008 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual From Project Inception and For the Fiscal Year Ended June 30, 2018

Actual Current Year

Total To Date

Prior Years

Project Authorization

Revenues:

Miscellaneous:

$

$

(16,300)

$

16,300

$

Other Revenue

Expenditures: Capital Improvements: Economic Opportunity Other Financing Sources (Uses): Debt Issuances: General Obligation Bonds/BANs Issued Premium on Debt Transfers Out

5,039,544

428,133

4,611,411

9,000,000

10,000,000 165,120 (683,616)

10,000,000 165,120 (683,616)

10,000,000 165,120 (1,165,120)

9,481,504

9,481,504

9,000,000

Total Other Financing Sources (Uses)

Excess of Revenues and Other Financing Sources Over (Under) Expenditures and Other Financing (Uses)

4,441,960

(444,433)

4,886,393

$

4,886,393

Fund Balance - July 1

$ 4,441,960

$ 4,441,960

$ 4,886,393

Fund Balance - June 30

Reconciliation of Budgetary Basis to GAAP Basis: Excess of Revenues and Other Financing Sources Over Expenditures and Other Financing (Uses) Difference in Loan Treatment Required by Governmental Accounting Standards: Beginning Balance - July 1

$ 4,441,960

600,000

Current Year Activity Fund Balance - June 30

$ 5,041,960

-102-