COG Comprehensive Annual Financial Report
-30- Exhibit A-12 Page 3 of 4
Statement of Cash Flows Proprietary Funds For the Fiscal Year Ended June 30, 2018
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)
$ 25,054,618
$
286,099
$ (7,592,378)
$ (1,556,434)
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 Intergovernmental Receivables (Increase) Decrease in Miscellaneous Assets Increase (Decrease) in Accounts Payable (Increase) Decrease in Inventories
26,383,815
1,909,326
3,232,486
434,773
(2,036,505) (335,043) (257,694) (2,073,413)
(49,206)
(268,572) 18,315 40,250 134,967 63,424 522,730 (26,798) (481,863) 117,090 173,310
(13)
(6,407) (19,688)
27,060
(41,116)
95,989
57,664
Decrease in Contracts/Retainage Payable Increase in Landfill Liability
493,802 144,297 (7,388) (132,906) 47,180 69,833 9,073 (20,443)
Increase in Deferred Outflows of Resources -Pensions Decrease in Deferred Inflows of Resources -Pensions
1,358,172
257,502 (13,202) (237,386) 107,849 159,633
(69,612)
Decrease in Net Pension Liability
(1,251,810)
Increase in Deferred Inflows of Resources - OPEB
459,457 680,062 108,647 1,575 34,358
Increase in Net OPEB Liability
Increase (Decrease) in Compensated Absences Payable Decrease in Pollution Remediation Liability
14,488
40,047
Increase in Intergovernmental Payable Increase in Customer Deposits Payable Increase in Miscellaneous Payable
146,136
431,292 988,182 5,130,996
Increase (Decrease) in Other Receipts (Disbursements)
433,838
Total Adjustments
23,394,731
2,272,053
1,069,777
Net Cash Provided by (Used for) Operating Activities
$ 48,449,349
2,558,152
$
$ (2,461,382)
$
(486,657)
Noncash Investing, Capital and Financing Activities: Lease-Purchase and Other Capital Assets Principal Paid by Other Funds on Debt Obligations Imputed Capitalized Interest Donated Assets Total Noncash Investing, Capital and Financing Activities
$
$
$
$
3,068,630
30,000 30,000
$ 3,068,630
$
$
$
The notes to the financial statements are an integral part of this statement.
Made with FlippingBook - Online Brochure Maker