COG Comprehensive Annual Financial Report

Schedule 73 Page 1 of 2

Internal Service Funds Combining Statement of Cash Flows For the Fiscal Year Ended June 30, 2018

Information Systems $ 9,410,544 (7,443,253) (1,935,039) 5,141 37,393

Technical Services

Equipment Services

Cash Flows from Operating Activities: Receipts from Customers

$ 2,347,212 (1,936,312) (779,771)

$ 16,249,536 (4,128,995) (3,562,886) 690,483 9,248,138

Payments to Suppliers Payments to Employees Other Receipts Net Cash Provided by (Used for) Operating Activities

3,276,688 2,907,817

Cash Flows from Noncapital Financing Activities: Subsidies and Transfers In Subsidies and Transfers Out Net Cash Provided by (Used for) Noncapital Financing Activities Cash Flows from Capital and Related Financing Activities: Acquisition and Construction of Capital Assets Proceeds from Sale of Capital Assets Principal Paid on Capital Debt Interest and Fiscal Charges Paid on Capital Debt Net Cash Used for Capital and Related Financing Activities

(55,503) (55,503)

(53,000) (53,000)

(3,726,208)

(10,692,734) 613,758

(397,334) (28,576)

(10,078,976)

(4,152,118)

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

39,558

60,643

9,706

(791,280)

(1,239,161)

(5,901)

Balances - July 1

6,665,623

5,068,118

2,000,221

Balances - June 30

$ 5,874,343

$ 3,828,957

$ 1,994,320

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 Changes in Assets, Deferred Outflows, Deferred Inflows and Liabilities:

$ 1,877,106

$

429,455

$

(719,928)

1,575,523

1,620,927

9,562,426

(1,084)

(24,492) (68,105) (5,870)

(Increase) Decrease in Receivables (Increase) Decrease in Inventories Increase in Intergovernmental Receivables Decrease in Miscellaneous Assets Increase (Decrease) in Accounts Payable Decrease Contracts/Retainage Payable Increase in Intergovernmental Payable

57,236 (3,493)

(153,509) 1 (49,035)

(120,808) (21,820)

(19,139)

125,939 (6,455) (116,087) 26,941 39,876 8,950 (2,003,268) (392,062)

49,539 (2,539) (45,665)

218,594 (11,201) (201,448)

Increase in Deferred Outflows of Resources - Pensions Decrease in Deferred Inflows of Resources - Pensions Decrease in Net Pension Liability Increase in Deferred Inflows of Resources - OPEB Increase in Net OPEB Liability Increase (Decrease) in Compensated Absences Payable Increase (Decrease) in Other Receipts (Disbursements) Total Adjustments

12,829 18,989 (5,626) (368,712) 1,030,711

65,666 97,197 3,697 350,741 9,968,066

Net Cash Provided by (Used for) Operating Activities

$ 9,248,138

$ 2,907,817

$

37,393

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

$

238,910

$

368,712

$ 1,379,746 (2,003,268) $ (623,522)

$

238,910

$

368,712

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