COG Comprehensive Annual Financial Report

Schedule 62 Page 2 of 2

Coliseum Fund Schedule of Revenues and Expenses - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2018

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

24,126,557 $

Total Expenses

27,060,196

Excess of Revenues Under Expenses Before Other Financing Sources

(2,933,639)

Adjustment to Full Accrual Basis: Depreciation

(3,232,486)

Principal Maturities

324,397 146,677

Capital Outlay

Inventory Gain (Loss)

(539)

Gain (Loss) on Disposal of Capital Assets

(5,680)

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

438,660

Pension Expense OPEB Expense

(452,729) (290,400) (40,047) (957,802)

Compensated Absences

Net Capital Project Revenue

Loss Before Transfers

$

(7,003,588)

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