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City of San Leandro
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the year ended June 30, 2012
<br />Governmental
<br />Water Non-Major Activities
<br />Pollution Enterprise Internal
<br />Control Plant Shoreline Funds Total Service Funds
<br />CASH FLOWS FROM OPERATING ACTIVITIES:
<br />Cash received from customers 11,163,012$ 1,917,366$ 1,789,434$ 14,869,812$ 323,674$
<br />Receipts from interfund charges - - - - 10,294,610
<br />Cash payments to suppliers and service providers (3,246,518) (329,381) (466,226) (4,042,125) (5,563,549)
<br />Cash payments to employees for services (3,625,457) (625,938) (1,326,903) (5,578,298) (3,245,352)
<br />Cash payments to other funds for services provided (1,317,873) (303,276) (461,211) (2,082,360) (1,072,450)
<br />Net cash provided (used) by operating activities 2,973,164 658,771 (464,906) 3,167,029 736,933
<br />CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
<br />Property and other taxes received - 323,430 - 323,430 -
<br />Intergovernmental revenue received - - 418,969 418,969 -
<br />Repayment or receipt of advances to or from other funds (6,000,000) (182,539) - (6,182,539) 29,518
<br />Transfers in from other funds - - 264,107 264,107 -
<br />Transfers out to other funds (113,344) (251,729) (133,383) (498,456) (20,000)
<br />Net cash provided (used) by noncapital financing activities (6,113,344) (110,838) 549,693 (5,674,489) 9,518
<br />CASH FLOWS FROM CAPITAL AND
<br />RELATED FINANCING ACTIVITIES:
<br />Principal paid on capital debt - (182,086) - (182,086) -
<br />Acquisition of capital assets (9,193,863) - - (9,193,863) (268,249)
<br />Issuance of long-term debt 6,698,278 6,698,278 -
<br />Receipt of construction escrow funds 795,000 795,000 -
<br />Interest payments on bonds and notes payable - (479,866) - (479,866) -
<br />Net cash provided (used) by capital and
<br />related financing activates (1,700,585) (661,952) - (2,362,537) (268,249)
<br />CASH FLOWS FROM INVESTING ACTIVITIES:
<br />Interest income 131,709 474 9,797 141,980 75,957
<br />Net cash provided (used) by investing activities 131,709 474 9,797 141,980 -
<br />Net increase (decrease) in cash and cash equivalents (4,709,056) (113,545) 94,584 (4,728,017) 478,202
<br />CASH AND CASH EQUIVALENTS:
<br />Beginning of year 21,125,223 154,732 1,516,633 22,796,588 11,671,470
<br />End of year 16,416,167$ 41,187$ 1,611,217$ 18,068,571$ 12,149,672$
<br />RECONCILIATION OF OPERATING INCOME/(LOSS) TO
<br />NET CASH PROVIDED BY OPERATING ACTIVITIES:
<br />Operating income (loss)2,793,670$ 600,277$ (405,138)$ 2,988,809$ 499,837
<br />Adjustments to reconcile operating income (loss) to net
<br /> cash provided (used) by operating activities:
<br />Depreciation expense 516,405 118,832 - 635,237 1,018,346
<br />Changes in assets and liabilities:
<br /> (Increase) decrease in accounts receivable (28,976) (57,988) (42,751) (129,715) (8,024)
<br /> (Increase) decrease in special assessment receivable 2,626 - - 2,626 -
<br /> (Increase) decrease in inventories - - - - 7,915
<br /> (Increase) decrease in prepaid items (294) 200 454 360 (852)
<br /> (Decrease) increase in accounts payable (353,876) 3,967 22,877 (327,032) 78,888
<br /> (Decrease) increase in deposits payable - 1,197 - 1,197 -
<br /> (Decrease) increase in accrued liabilities - (7,511) - (7,511) -
<br /> (Decrease) increase claims and judgements payable - - - - (859,870)
<br /> (Decrease) increase in compensated absences 43,609 (203) (40,348) 3,058 693
<br />Total adjustments 179,494 58,494 (59,768) 178,220 237,096
<br />Net cash provided (used) by operating activities 2,973,164$ 658,771$ (464,906)$ 3,167,029$ 736,933$
<br />See accompanying Notes to Basic Financial Statements.
<br />Major Enterprise Funds
<br />38
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