CAFR 2017

Schedule 58 Page 2 of 2

Water Resources Fund Schedule of Revenues and Expenses Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2017

Reconciliation of Modified Accrual Basis to Full Accrual Basis: Total Revenues

113,557,740 $

Total Expenses

81,933,602

Excess of Revenues Over Expenses Before Contributions and Other Financing Sources (Uses)

31,624,138

Adjustment to Full Accrual Basis: Depreciation

(25,846,982) 13,640,000

Principal Maturities

Gain (Loss) on Disposal of Capital Assets

(223,169) (134,532)

Inventory Gain (Loss)

Deferred Outflows of Resources for Contributions Made to Pension Plan in Current Fiscal Year

959,544

Pension Expense

(1,258,761) (938,545) 2,602,943 (447,630) 487,812 897,106 1,547,136 (1,590,813) 33,887

Amortization of Underwriters' and OtherExpense

Amortization of Bond Premiums

Compensated Absences

Increase in Accrued OPEB Actuarial Liability

Capital Outlay

Capitalized Payment to Piedmont Triad Regional Water Authority

Capitalized Interest

Capital Project Net Expenses

Income Before Contributions and Transfers

$

21,352,134

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