2025 Annual Comprehensive Report

-32 Exhibit A-12 Page 3 of 4

Statement of Cash Flows Proprietary Funds For the Fiscal Year Ended June 30, 2025

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)

$ 33,218,575

$

(780,549)

$ (8,499,060)

$ (8,148,610)

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

36,032,643

2,015,415

6,688,831

526,838

(1,678,140)

(229,513)

(3,739,362)

(1,105,267)

Decrease in Lease Receivables (Increase) Decrease in Inventories Decrease in Deferred Inflow - Leases

7,745 (1,905) (8,166) 35,431

(145,262) (233,041)

31,538

5,361

(487,654) 245,065 (1,198,880) 5,613,434

(Increase) Decrease in Intergovernmental Receivables

(103,521)

Increase in Miscellaneous Assets

Increase (Decrease) in Accounts Payable/Other Accrued Expenses

(8,242,917)

115,458

67,750

Increase in Contracts/Retainage Payable Increase in Landfill Liability

1,002,058

Increase 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 Increase (Decrease) in Compensated Absences Payable Increase (Decrease) in Pollution Remediation Liability Increase (Decrease) in Intergovernmental Payable Decrease in Net OPEB Liability

596,522 (61,101) 1,094,079 413,941 2,061,578 (2,954,840) 138,972 (208,612)

113,423 (11,379) 198,319 83,699 548,064 (479,191) (22,010)

5,449,745

81,097 (6,376) 70,469 39,690

(92,862)

(8,875,119) 260,697 (898,096) (3,841,056) (203,369)

185,192 (294,566)

22,773

5,114,403

31

(16,759)

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

92,913

7,996,691 (3,715,298) 2,024,565 5,242,111

29,611

Total Adjustments

26,936,377

2,365,390

5,605,901

Net Cash Provided by (Used for) Operating Activities

$ 60,154,952

$

1,584,841

$ (3,256,949)

$ (2,542,709)

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

$

$

$

$

Lease Liability Issued IT Subscription Liability Issued Donated Assets

3,764,728

637 637

Total Noncash Investing, Capital and Financing Activities

$ 3,764,728

$

$

$

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