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.