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Schedule 57
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War Memorial Coliseum 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
19,214,917
$
Total Expenses
22,846,542
Excess of Revenues Under Expenses Before
Other Financing Sources
(3,631,625)
Adjustment to Full Accrual Basis:
Depreciation
(2,942,957)
Principal Maturities
281,920
Capital Outlay
498,367
Inventory Gain (Loss)
204
Gain (Loss) on Disposal of Capital Assets
(24,831)
Deferred Outflows of Resources for Contributions Made to
Pension Plan in Current Year
366,526
Pension Expense
(251,947)
Increase in Accrued OPEB Actuarial Liability
(168,211)
Compensated Absences
(30,106)
Net Capital Project Revenue
2,680,912
Loss Before Transfers
(3,221,748)
$
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