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Schedule11(b) <br /> ORANGE COUNTY ALCOHOLIC BEVERAGE CONTROL BOARD <br /> (a component unit of Orange County Government) <br /> SCHEDULE OF REVENUE AND EXPENDITURES—BUDGET AND ACTUAL <br /> Year Ended June 30,2023 <br /> 2023 2023 Variance <br /> Original Revised 2023 Positive <br /> Budget Budget Actual (Negative) <br /> Distributions <br /> Law enforcement $ 168,000 $ 168,000 $ 168,000 $ - <br /> Alcohol education and rehabilitation 252,000 252,000 252,000 - <br /> Orange County 700,000 700,000 700,000 <br /> Total 1,120,000 1,120,000 1,120,000 - <br /> Total Expenditures and Distributions 7,542,250 8,603,850 8,511,806 92,044 <br /> Revenue Over(Under)Expenditures (709,750) (763,440) (663,148) 100,292 <br /> Other Financing Sources(Uses): <br /> Working Capital Retained <br /> (Unrestricted Funds) 709,750 763,440 (763,440) <br /> Revenue Over(Under)Expenditures <br /> and Other Financing Sources(Uses) $ $ (663,148) $ (663,148) <br /> Reconciliation from budgetary basis <br /> (modified accruals)to full accrual: <br /> Reconciling items: <br /> Capital outlay-financed 1,219,336 <br /> Capital outlay-cash 551,629 <br /> Depreciation and amortization (659,039) <br /> Principal payment on notes payable 733,056 <br /> Decrease in deferred outflows of <br /> resources-pensions 397,024 <br /> Decrease in deferred inflows of <br /> resources-OPEB 56,709 <br /> Increase in deferred inflows of <br /> resources-pensions 529,915 <br /> Increase in net pension liability (1,050,280) <br /> Increase in net OPEB liability 100,338 <br /> Change in Net Position $ 1,205,540 <br /> See auditor's report. <br /> -51- <br />