COG Comprehensive Annual Financial Report

Schedule 76 Page 2 of 2

Technical Services Fund Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2018

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$ 4,197,844 3,302,427

Excess of Revenues Over Expenses Before Other Financing Uses

895,417

Adjustment to Full Accrual Basis: Depreciation/Amortization Principal Maturities Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Fiscal Year

(1,575,523) 397,334

41,574 (42,909) (31,818) 5,628 20,779 (1,572)

Pension Expense OPEB Expense Compensated Absences

Amortization of Bond Premium Capital Project Fund Net Loss

Loss Before Transfers

$

(291,090)

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