2024 Annual Comprehensive Report

-32 Exhibit A-12 Page 3 of 4

Statement of Cash Flows Proprietary Funds For the Fiscal Year Ended June 30, 2024

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)

$ 18,437,048

$ (3,262,221)

$ (6,296,576)

$ (7,789,070)

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

33,760,046

1,957,271

6,483,365

484,023

(4,417,740)

173,695 (32,232) 33,346 (45,540)

(973,044)

(6,392)

Decrease in Lease Receivables (Increase) Decrease in Inventories

(19,321)

6,689

14,274

Increase (Decrease) in Deferred Inflow - Leases (Increase) Decrease in Intergovernmental Receivables

1,083,400

765,913

97,113

Increase in Miscellaneous Assets

232,052 955,579

Increase (Decrease) in Accounts Payable/Other Accrued Expenses

8,211,553

108,915

(5,405) (125,880) (53,118) (2,200) 176,029 52,950 (54,349) (28,860) 30,993 75,634

Decrease in Landfill Liability

Increase in Deferred Outflows of Resources - Pensions Increase (Decrease) in Deferred Inflows of Resources - Pensions (Increase) Decrease in Deferred Outflows of Resources - OPEB Decrease in Deferred Inflows of Resources - OPEB Increase (Decrease) in Compensated Absences Payable Increase (Decrease) in Pollution Remediation Liability Increase (Decrease) in Intergovernmental Payable Increase in Net Pension Liability Decrease in Net OPEB Liability

(348,057) (25,591) 1,475,701 563,356 (578,247) (307,057) 157,781 (69,696)

(201,619) (1,891) 481,936 125,124 (128,432) (68,198)

(1,010,345)

73

2,139,650 167,100 (171,517) (91,078) (518,742)

29,438

(295)

94,223

Decrease in Internal Payable Increase in Customer Deposits Payable Increase in Miscellaneous Payable Increase in Other Receipts (Disbursements)

93,581

589,251 1,681,519 10,350,688

498

(31,340)

Total Adjustments

39,579,912

2,400,473

654,812

Net Cash Provided by (Used for) Operating Activities

$ 58,016,960

$

(861,748)

$

4,054,112

$ (7,134,258)

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

$

$

$

$

IT Subscription Liability Issued Lease Liability Issued Donated Assets

2,264,656

27,218 27,218

Total Noncash Investing, Capital and Financing Activities

$ 2,264,656

$

$

$

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