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Schedule 74
Page 2 of 2
Graphic 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
1,034,916
$
Total Expenses
984,269
Excess of Revenues Over Expenses
50,647
Adjustment to Full Accrual Basis:
Depreciation/Amortization
(2,070)
Deferred Outflows of Resources for Contributions Made to
Pension Plan in Current Fiscal Year
22,651
Pension Expense
(14,115)
Increase in Accrued OPEB Actuarial Liability
(11,861)
Compensated Absences
2,413
Income Before Transfers
47,665
$
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