Combining statement of cash flows 133 Self-Insurance Fund – Schedule of revenue and expenses (budgetary basis)

City of Coral Springs, Florida

Notes to Required Supplementary Information September 30, 2021 (Unaudited)

The following schedule reconciles the General Fund’s revenue and expenditure amounts on the schedule of revenue, expenditures, and changes in fund balances – budget and actual (budgetary basis) to amounts on the statement of revenue, expenditures, and changes in fund balances:

Revenue and expenditures – budgetary basis State contribution for Police and Fire Pension Funds Expenses related to the State contribution for the Police and Fire Pension Funds Budgeted intrafund transfers for parks replacement Budgeted intrafund transfers for computer replacement Parks replacement expenditures Computer replacement expenditures Facilities replacement expenditures Revenue, expenditures and transfers – GAAP basis Revenues

$ 142,962,310 2,972,740 Expenditures/ Transfers

$ 117,148,958 -

- 2,972,740 - (526,865) - (477,948) - 68,037 - 676,484 - 59,483

$ 145,935,050 $ 119,920,889

The General Fund budget is prepared on the modified accrual basis. Certain General Fund operations are not budgeted and are excluded from the budget to actual presentation. The operations that are not budgeted are the State Contributions for the Police and Fire Pension Funds, the Parks Replacement Reserve expenditures, the Computer Replacement Reserve expenditures, and the Facilities Replacement Reserve expenditures. However, intrafund transfers to fund computer replacement expenditures and parks replacement expenditures are budgeted in the General Fund.