CAFR 2016

-30- Exhibit A-12 Page 3 of 4

Statement of Cash Flows Proprietary Funds For the Fiscal Year Ended June 30, 2016

Business-Type Activities - Enterprise Funds

Solid Waste

Water

Stormwater Management

War Memorial

Resources

Coliseum

Management

(continued)

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

23,768,992 $

$

1,107,329

(6,872,743) $

$

(669,327)

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

23,458,134

1,779,532

2,942,957

552,255

133,854 (170,647) (1,074,761)

63,412

123,118

(919,066)

(Increase) Decrease in Inventories

2,181

3,798 4,562

(Increase) Decrease in Intergovernmental Receivables

(49,143)

104,518 (267,679) (166,668)

Decrease in Miscellaneous Assets Increase (Decrease) in Accounts Payable

(1,400) 82,379

(874,518)

7,148

Increase (Decrease) in Contracts/Retainage Payable Increase in Landfill Liability Increase in Deferred Outflows of Resources -Pensions

421,777

(92,969)

(11,802) 259,126 (510,275) 216,015

(7,551)

(7,529)

Decrease in Net Pension Asset

1,299,433

549,813

142,311 (279,541) 119,880

Increase (Decrease) in Deferred Inflows of Resources -Pensions (2,536,300)

(1,094,378)

Increase in Net Pension Obligation Increase in Accrued OPEB Actuarial Liability Increase in Compensated Absences Payable Decrease in Pollution Remediation Liability Increase (Decrease) in Intergovernmental Payable Increase in Customer Deposits Payable Increase (Decrease) in Miscellaneous Payable Increase (Decrease) in Other Receipts (Disbursements)

1,123,431 392,833

437,538 168,209 30,106

75,075 14,286

41,690 10,238

75,673

(113,383)

(1,184,589)

11,265

97,822

2,746,066 3,821,806 9,401,301

(650)

1,433,589 22,080,985

(236,326) 1,607,048

Total Adjustments

57,321

Net Cash Provided by (Used for) Operating Activities

45,849,977 $

$

2,714,377

$

2,528,558

$

(612,006)

Noncash Investing, Capital and Financing Activities: Lease-Purchase and Other Capital Assets Principal Paid by Other Funds on Debt Obligations Imputed Capitalized Interest

$

$

$

$

1,274,860 4,051,593

Donated Assets

335,353 335,353

Total Noncash Investing, Capital and Financing Activities

5,326,453 $

$

$

$

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