COG Comprehensive Annual Financial Report

Schedule 78 Page 2 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

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$

11,427,978 12,672,420

Excess of Revenues Under Expenses Before Other Financing Sources (Uses)

(1,244,442)

Adjustment to Full Accrual Basis: Depreciation/Amortization Principal Maturities Capital Outlay Gain (Loss) on Disposal of Capital Assets Inventory Gain (Loss) Deferred Outflows of Resources for Contributions Made to Pension Plan in Curent Fiscal Year

(1,620,927) 1,850,595 1,379,746 (35,353) 13,377 105,703 (109,100) (66,817) (8,951)

Pension Expense OPEB Expense Compensated Absences

Income Before Transfers

$

263,831

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