COG Comprehensive Annual Financial Report

Schedule 78 Page 1 of 2

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

Variance Positive (Negative)

Final Budget

Actual

Operating Revenues: Charges for Current Services - Internal Other Operating Revenues Total Operating Revenues

$

11,046,808

$

11,413,812 5,141 11,418,953

$

367,004 5,141 372,145

11,046,808

Operating Expenses: Personal Services Fringe Benefits

1,399,580 496,523 7,878,619 139,574 3,650,000 13,564,296

1,450,811 484,227 7,222,161 132,207 1,379,746 10,669,152

(51,231) 12,296 656,458 7,367

Maintenance and Operations Claims and Expenses Capital Outlay Total Operating Expenses

2,270,254 2,895,144

Operating Income (Loss)

(2,517,488)

749,801

3,267,289

Nonoperating Revenues: Investment Income

41,565

16,579

(24,986)

Net Increase (Decrease) in the Fair Value of Investments Total Investment Income

(7,554) 9,025

(7,554) (32,540)

41,565

Nonoperating Expenses: Principal Maturities Interest Expense

(100,595) 47,327 (53,268)

1,850,595 152,673 2,003,268

1,750,000 200,000 1,950,000

Total Nonoperating Expenses

Excess of Revenues Under Expenses Before Other Financing Sources (Uses) Other Financing Sources (Uses): Debt Issuances: Proceeds of Capitalized Leases Transfers Out

(4,425,923)

(1,244,442)

3,181,481

3,500,000 (53,000) 3,447,000

1,379,746 (53,000) 1,326,746

(2,120,254)

Total Other Financing Sources (Uses)

(2,120,254)

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

(978,923)

82,304

1,061,227

Appropriated Fund Balance

978,923

(978,923)

Excess of Revenues and Other Financing Sources Over Expenses and Other Financing (Uses)

$

$

82,304

$

82,304

-152-