COG Comprehensive Annual Financial Report

Schedule 79 Page 2 of 2

Graphic 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

$

965,989 991,517

Excess of Revenues Under Expenses

(25,528)

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

(1,500)

25,603 (26,330) (26,964) 5,165

Pension Expense OPEB Expense Compensated Absences

Loss Before Transfers

$

(49,554)

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