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Schedule 70
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Equipment Services Fund
Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP)
For the Fiscal Year Ended June 30, 2016
Reconciliation of Modified Accrual Basis
to Full Accrual Basis:
Total Revenues
16,187,854
$
Total Expenses
20,901,003
Excess of Revenues Under Expenses
(4,713,149)
Adjustment to Full Accrual Basis:
Depreciation/Amortization
(7,818,022)
Capital Outlay
13,019,222
Gain (Loss) on Disposal of Capital Assets
690,234
Inventory Gain (Loss)
1,203
Deferred Outflows of Resources for Contributions Made to
Pension Plan in Current Fiscal Year
156,871
Pension Expense
(120,160)
Increase in Accrued OPEB Actuarial Liability
(85,038)
Compensated Absences
4,559
Income Before Transfers
1,135,720
$
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