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Schedule 55
Page 2 of 2
Stormwater Management Fund
Schedule of Revenues and Expenses Budget and Actual (Non-GAAP)
For the Fiscal Year Ended June 30, 2016
Reconciliation of Modified Accrual Basis
to Full Accrual Basis:
Total Revenues
9,779,083
$
Total Expenses
6,707,201
Excess of Revenues Over Expenses Before
Other Financing Uses
3,071,882
Adjustment to Full Accrual Basis:
Depreciation
(1,779,532)
Capital Outlay
63,545
Deferred Outflows of Resources for Contributions Made to
Pension Plan in Current Year
180,956
Pension Expense
(134,020)
Increase in Accrued OPEB Actuarial Liability
(75,075)
Compensated Absences
(14,286)
Net Capital Project Expense
(1,064)
Income Before Transfers
1,312,406
$
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