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Exhibit A-12
Page 3 of 4
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended June 30, 2016
Solid
Water
Stormwater
War Memorial
Waste
(continued)
Resources
Management
Coliseum
Management
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
23,458,134
1,779,532
2,942,957
552,255
Change in Assets, Deferred Outflows, Deferred Inflows
and Liabilities:
(Increase) Decrease in Receivables
133,854
63,412
123,118
(919,066)
(Increase) Decrease in Inventories
(170,647)
2,181
3,798
(Increase) Decrease in Intergovernmental Receivables
(1,074,761)
(49,143)
104,518
4,562
Decrease in Miscellaneous Assets
(267,679)
(1,400)
Increase (Decrease) in Accounts Payable
(874,518)
7,148
(166,668)
82,379
Increase (Decrease) in Contracts/Retainage Payable
Increase in Landfill Liability
421,777
Increase in Deferred Outflows of Resources -Pensions
(92,969)
(11,802)
(7,551)
(7,529)
Decrease in Net Pension Asset
1,299,433
259,126
549,813
142,311
Increase (Decrease) in Deferred Inflows of Resources -Pensions (2,536,300)
(510,275)
(1,094,378)
(279,541)
Increase in Net Pension Obligation
1,123,431
216,015
437,538
119,880
Increase in Accrued OPEB Actuarial Liability
392,833
75,075
168,209
41,690
Increase in Compensated Absences Payable
75,673
14,286
30,106
10,238
Decrease in Pollution Remediation Liability
(113,383)
Increase (Decrease) in Intergovernmental Payable
(1,184,589)
11,265
Increase in Customer Deposits Payable
97,822
Increase (Decrease) in Miscellaneous Payable
2,746,066
(650)
Increase (Decrease) in Other Receipts (Disbursements)
1,433,589
(236,326)
3,821,806
Total Adjustments
22,080,985
1,607,048
9,401,301
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
Donated Assets
4,051,593
335,353
Total Noncash Investing, Capital and Financing Activities
5,326,453
$
$
335,353
$
$
Business-Type Activities -
Enterprise Funds
The notes to the financial statements are an integral part of this statement.