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Schedule 71
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Technical 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
3,984,521
$
Total Expenses
2,899,968
Excess of Revenues Over Expenses
Before Other Financing Uses
1,084,553
Adjustment to Full Accrual Basis:
Depreciation/Amortization
(419,993)
Principal Maturities
359,156
Deferred Outflows of Resources for Contributions Made to
Pension Plan in Current Fiscal Year
32,165
Pension Expense
(21,919)
Increase in Accrued OPEB Actuarial Liability
(17,086)
Compensated Absences
(816)
Amortization of Bond Premium
20,780
Capital Project Fund Net Revenues
(79,623)
Income Before Transfers
957,217
$
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