Page 94 - 2019-20 CAFR

Rogue Community College

Capital Improvement Fund ­ Maintenance
Schedule of Revenues, Expenditures and Changes in Fund Balance
(Non­GAAP Budgetary Basis) ­ Budget and Actual
For the year ended June 30, 2020
Variance ­
Budgeted Amounts Positive
Original Final Actual (Negative)
Revenues:
Other revenue sources $ 60,000 $ 60,000 $ 73,684 $ 13,684
Expenditures:
Plant operations and maintenance 2,348,508 2,348,508 643,531 1,704,977
Facilities acquisition & construction 230,314 230,314 0 230,314
Contingency 200,000 200,000 0 200,000
Total expenditures 2,778,822 2,778,822 643,531 2,135,291

Revenues over (under) expenditures (2,718,822) (2,718,822) (569,847) 2,148,975
Other financing sources (uses):
Transfers in 894,631 894,631 966,601 71,970
Transfers out (200,000) (200,000) 0 200,000

Total other financing sources (uses) 694,631 694,631 966,601 271,970
Revenues and other sources over (under)

expenditures and other uses (2,024,191) (2,024,191) 396,754 2,420,945
Fund balance, beginning of year 2,024,191 2,024,191 1,995,754 (28,437)

Fund balance, end of year $ 0 $ 0 $ 2,392,508 $ 2,392,508

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