2023 Annual Comprehensive Report

-33 Exhibit A-13 Page 3 of 4

Statement of Cash Flows Proprietary Funds For the Fiscal Year Ended June 30, 2023

Business-Type Activities - Enterprise Funds

Solid Waste

Water

Stormwater Management

Resources

Coliseum

Management

(continued)

Reconciliation of Operating Income (Loss) to Net Cash Provided by (Used for) Operating Activities: Operating Income (Loss)

$ 24,369,145

$ (2,154,550)

$ (5,653,677)

$ (7,681,526)

Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided by (Used for) Operating Activities: Depreciation/Amortization Change in Assets, Deferred Outflows, Deferred Inflows and Liabilities: (Increase) Decrease in Receivables Increase (Decrease) in Deferred Inflow - Leases (Increase) Decrease in Intergovernmental Receivables (Increase) Decrease in Inventories

34,201,333

1,976,756

6,386,929

485,794

(2,827,900) (1,474,134) 1,468,783

(997)

(74,838)

139,670 (55,228)

692

(364,771) (141,364) 471,656 171,735

5,433

23,320

Decrease in Miscellaneous Assets Increase (Decrease) in Accounts Payable

123,888 342,975

(147,750)

9,141 40,646 49,289

Increase in Accrued Payroll Increase in Landfill Liability

57,975

95,855

Increase in Deferred Outflows of Resources - Pensions Decrease in Deferred Inflows of Resources - Pensions (Increase) Decrease in Deferred Outflows of Resources - OPEB Increase (Decrease) in Deferred Inflows of Resources - OPEB Increase (Decrease) in Net OPEB Liability Increase (Decrease) in Compensated Absences Payable Increase (Decrease) in Pollution Remediation Liability Increase (Decrease) in Intergovernmental Payable Decrease in Internal Payable Increase in Customer Deposits Payable (Decrease) in IT Subscription reclassification Increase (Decrease) in Miscellaneous Payable Increase (Decrease) in Other Receipts (Disbursements) Increase in Net Pension Liability

(3,140,470) (4,739,074) 9,091,785 51,968 187,801 284,087 124,773 (102,060)

(483,976) (846,547) 1,505,788 42,304 (28,660) (203,968)

(1,957,649) (2,333,023) 5,108,088 58,465 (42,781) (289,495) 121,951

(294,432) (481,357) 885,757 17,990 (12,330) (87,081)

5,028

17,930

1,695,956

5,401

(197,475)

118,714

(32,875)

6,712,189

515

(6,075)

Total Adjustments

33,685,510

1,894,288

13,720,089

2,422,163

Net Cash Provided by (Used for) Operating Activities

$ 58,054,655

$

(260,262)

$

8,066,412

$ (5,259,363)

Noncash Investing, Capital and Financing Activities: Principal Paid by Other Funds on Debt Obligations

$

$

$

$

IT Subscription Liability Issued

1,055,591 29,752 403,757

27,239

296,500

23,294

Lease Liability Issued

Donated Assets

Total Noncash Investing, Capital and Financing Activities

$ 1,489,100

$

27,239

$

296,500

$

23,294

The notes to the financial statements are an integral part of this statement.