CAFR 2017

Schedule 79 Page 2 of 2

Equipment Services Fund Schedule of Revenues, Expenses and Changes in Fund Balance - Budget and Actual (Non-GAAP) For the Fiscal Year Ended June 30, 2017

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

$

17,394,048 19,091,628

Total Expenses

Excess of Revenues Under Expenses

(1,697,580)

Adjustment to Full Accrual Basis: Depreciation/Amortization

(8,648,133) 11,129,447

Capital Outlay

Gain (Loss) on Disposal of Capital Assets

598,919

Inventory Gain (Loss)

1,631

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

154,481 (198,042) (68,394)

Pension Expense

Increase in Accrued OPEB Actuarial Liability

Compensated Absences

2,741

Income Before Transfers

$

1,275,070

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