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City of San Leandro <br />Statement of Cash Flows <br />Proprietary Funds <br />For the year ended June 30, 2013 <br />CASH FLOWS FROM OPERATING ACTIVITIES: <br />Cash received from customers <br />Receipts from interfund charges <br />Cash payments to suppliers and service providers <br />Cash payments to employees for services <br />Cash payments to other funds for services provided <br />Net cash provided (used) by operating activities <br />CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: <br />Property and other taxes received <br />Intergovernmental revenue received <br />Interfund Loan <br />Transfers in from other funds <br />Transfers out to other funds <br />Net cash provided (used) by noncapital financing activities <br />CASH FLOWS FROM CAPITAL AND <br />RELATED FINANCING ACTIVITIES: <br />Principal paid on capital debt <br />Acquisition of capital assets <br />Issuance of long-term debt <br />Interest payments on bonds and notes payable <br />Net cash provided (used) by capital and <br />related financing activates <br />CASH FLOWS FROM INVESTING ACTIVITIES: <br />Interest income/(expense) <br />Net cash provided (used) by investing activities <br />Net increase (decrease)in cash and cash equivalents <br />CASH AND CASH EQUIVALENTS: <br />Cash and investments beginning of year <br />Cash and investments at end of year <br />RECONCILIATION OF OPERATING INCOME/(LOSS) TO <br />NET CASH PROVIDED BY OPERATING ACTIVITIES: <br />Operating income (loss) <br />Adjustments to reconcile operating income (loss) to net <br />cash provided (used) by operating activities: <br />Depreciation expense <br />Changes in assets and liabilities: <br />(Increase) decrease in accounts receivable <br />(Increase) decrease in special assessment receivable <br />(Increase) decrease in inventories <br />(Increase) decrease in prepaid items <br />(Decrease) increase in accounts payable <br />(Decrease) increase in deposits payable <br />(Decrease) increase in accrued liabilities <br />(Decrease) increase claims and judgements payable <br />(Decrease) increase in compensated absences <br />Total adjustments <br />Net cash provided (used) by operating activities <br />See accompanying Notes to Basic Financial Statements. <br />Major Enterprise Funds <br />Water Non -Major <br />Pollution Enterprise <br />Governmental <br />Activities <br />Internal <br />$ 10,716,582 $ 1,909,840 $ 1,810,741 $ 14,437,163 $ 249,439 <br />- - - - 11,695,979 <br />547,093 (304,546) (387,670) (145,123) (7,864,627) <br />(3,836,453) (649,145) (1,279,622) (5,765,220) (3,375,451) <br />(1,392,077) (311,888) (492,901) (2,196,866) (1,276,060) <br />6,035,145 644,261 (349,452) 6,329,954 (570,720) <br />16,416,167 <br />360,246 <br />- <br />360,246 <br />12,225,629 <br />$ 20,566,317 <br />- <br />207,795 <br />207,795 <br />$ 12,048,399 <br />422,773 <br />- <br />422,773 <br />(150,000) <br />- <br />$ 447,106 <br />338,917 <br />338,917 <br />- <br />(132,782) <br />114,389 <br />(134,000) <br />(266,782) <br />957,464 <br />289,991 <br />360,246 <br />412,712 <br />1,062,949 <br />807,464 <br />- <br />(190,280) <br />- <br />(190,280) <br />- <br />(17,141,951) <br />- <br />(17,141,951) <br />(439,594) <br />14,637,777 <br />- <br />990 <br />14,637,777 <br />18,510 <br />- <br />(469,737) <br />(21,635) <br />(469,737) <br />176,192 <br />(2,504,174) <br />(660,017) <br />(3,164,191) <br />(439,594) <br />329,188 <br />(170) <br />15,425 <br />344,443 <br />25,620 <br />329,188 <br />(170) <br />15,425 <br />344,443 <br />25,620 <br />16,416,167 <br />41,187 <br />1,611,217 <br />18,068,571 <br />12,225,629 <br />$ 20,566,317 <br />$ 385,507 <br />$ 1,689,902 <br />$ 22,641,726 <br />$ 12,048,399 <br />$ 3,766,623 <br />$ 447,106 <br />$ (453,790) <br />$ 3,759,939 <br />(1,308,432) <br />337,898 <br />114,389 <br />- <br />452,287 <br />969,820 <br />(575,991) <br />73,559 <br />110,458 <br />(391,974) <br />(19,084) <br />26,395 <br />- <br />- <br />26,395 <br />- <br />- <br />- <br />(1,163) <br />(855) <br />- <br />990 <br />135 <br />18,510 <br />1,049,213 <br />8,234 <br />(21,635) <br />1,035,812 <br />176,192 <br />- <br />(10,469) <br />(10,469) <br />- <br />1,483,000 <br />- <br />- <br />1,483,000 <br />(373,099) <br />(51,138) <br />11,442 <br />14,525 <br />(25,171) <br />(33,464) <br />38 <br />