COG Comprehensive Annual Financial Report

Schedule 82 Page 2 of 2

General 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

Reconciliation of Modified Accrual Basis to Full Accrual Basis:

Total Revenues Total Expenses

$ 1,853,309 2,644,386

Excess of Revenues Under Expenses

(791,077)

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

1,219 (1,219) (647) (613,489) (288)

Pension Expense OPEB Expense Increase in Accrued Actuarial Liability Compensated Absences

Loss Before Transfers

$ (1,405,501)

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