2025 Annual Comprehensive Report

Schedule 73 Page 1 of 2

Internal Service Funds Combining Statement of Cash Flows For the Fiscal Year Ended June 30, 2025

Equipment Services

Technical Services

Information

Systems

Cash Flows from Operating Activities: Receipts from Customers

$ 24,355,933

$ 3,457,469

$ 9,101,674

Payments to Suppliers Payments to Employees Other Operating Revenues

(5,385,615) (4,293,273)

(1,978,804) (1,132,675) 2,008,175 2,354,165

(3,254,268) (2,850,230)

314,614

Net Cash Provided by (Used for) Operating Activities

14,991,659

2,997,176

Cash Flows from Noncapital Financing Activities: Subsidies and Transfers In

320,800

Subsidies and Transfers Out

(55,503) (55,503)

(500,000) (500,000)

Net Cash Provided by (Used for) Noncapital Financing Activities

320,800

Cash Flows from Capital and Related Financing Activities: Acquisition and Construction of Capital Assets

(15,759,456)

Proceeds from Sale of Capital Assets

303,810

12,474

Principal Maturities

(1,403,163)

(4,016,289) (206,791)

Interest and Fiscal Charges Paid

(21,346)

Net Cash Used for Capital and Related Financing Activities

(15,455,646)

(1,424,509)

(4,210,606)

Cash Flows from Investing Activities: Investment Income (Loss) Net Increase (Decrease) in Cash and Cash Equivalents/Investments

781,697

348,826

225,467

638,510

1,222,979

(1,487,963)

Balances - July 1

14,396,377

7,196,805

4,982,657

Balances - June 30

$ 15,034,887

$ 8,419,784

$ 3,494,694

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

$ 1,715,772

$

476,076

$ (1,294,757)

12,139,707

2,075,639

3,996,857

Changes in Assets, Deferred Outflows, Deferred Inflows and Liabilities: (Increase) Decrease in Receivables (Increase) Decrease in Intergovernmental Receivables Decrease in Miscellaneous Assets Increase (Decrease) in Accounts Payable/Other Accrued Expenses (Increase) Decrease in Deferred Outflows of Resources - Pensions Increase (Decrease) in Deferred Inflows of Resources - Pensions Increase (Decrease) in Net Pension Liability Decrease in Deferred Outflows of Resources - OPEB Increase (Decrease) in Deferred Inflows of Resources - OPEB Decrease in Inventories Decrease in Contracts/Retainage Payable

20,793 231,803 (170,912)

(319,857)

4,664 2,530

9,266

741,620

5,358

125,861 (64,565) 56,435 (5,353) 86,190 18,086 152,366 (72,950) (12,099)

195,241 (9,452) (69,586) 52,993 289,342 (355,370) (70,757) 280,465

2,032 (1,779) 67,403 8,302 58,865 (43,464) 11,136

Decrease in Net OPEB Liability

Increase (Decrease) in Compensated Absences Payable Increase (Decrease) in Other Receipts (Disbursements)

5,188

3,911

Total Adjustments

13,275,887

1,878,089

4,291,933

Net Cash Provided by (Used for) Operating Activities

$ 14,991,659

$ 2,354,165

$ 2,997,176

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

$

$

$

Lease Liability Issued

3,657,857 356,100

IT Subscription Liability Issued

Total Noncash Investing, Capital and Financing Activities

$

$

$ 4,013,957

-154