COG Comprehensive Annual Financial Report

Schedule 81 Page 1 of 2

Employee Risk Retention 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

$

52,304,250 26,000 52,330,250

$

48,460,579 17,878 48,478,457

$

(3,843,671) (8,122) (3,851,793)

Operating Expenses: Personal Services Fringe Benefits

544,401 165,136 2,327,817 52,291,782 11,382 55,340,518

501,939 141,068 1,410,363 47,153,754 5,691 49,212,815

42,462 24,068 917,454 5,138,028 5,691 6,127,703

Maintenance and Operations Claims and Expenses Capital Outlay Total Operating Expenses

Operating Loss

(3,010,268)

(734,358)

2,275,910

Nonoperating Revenues: Investment Income Net Increase (Decrease) in the Fair Value of Investments Total Investment Income Miscellaneous Nonoperating Revenue Total Nonoperating Revenues

150,000

317,142

167,142

(147,733) 169,409 2,313,693 2,483,102

(147,733) 19,409

150,000

2,200,000 2,350,000

113,693 133,102

Excess of Revenues Over (Under) Expenses

(660,268)

1,748,744

2,409,012

Appropriated Fund Balance

660,268

(660,268)

Excess of Revenues Over Expenses

$

$ 1,748,744

$

1,748,744

-158-