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Schedule 76
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Employee Risk Retention 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
46,179,051
$
Total Expenses
47,531,139
Excess of Revenues Under Expenses
(1,352,088)
Adjustment to Full Accrual Basis:
Depreciation/Amortization
(353)
Pension Expense
(28,768)
Deferred Outflows of Resources for Contributions Made to
Pension Plan in Current Fiscal Year
27,510
Compensated Absences
(16,799)
Increase in Accrued OPEB Actuarial Liability
(15,905)
Increase in Workers' Compensation Accrued Actuarial Liability
(1,248,993)
Loss Before Transfers
(2,635,396)
$
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