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City of San Leandro <br />Statement of Cash Flows <br />Proprietary Funds <br />For the year ended June 30, 2014 <br />CASH FLOWS FROM OPERATING ACTIVITIES <br />Cash received from customers <br />Receipts from interfund charges <br />Cash payment 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 <br />FINANCING ACTIVITIES: <br />Property and other taxes received <br />Intergovernmental revenue received <br />Interfund loan <br />Transfers in from other funds <br />Transfer out to other funds <br />Net cash provided (used)by noncapital financing activities <br />CASH FLOWS FROM CAPITAL AND RELATED <br />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 activities <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 at 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 to <br />net cash provided by operating activities: <br />Depreciation <br />Change in assets and liabilities: <br />(Increase) decrease in accounts receivable <br />(Increase) decrease in inventories <br />(Increase) decrease in other assets <br />(Decrease) increase in accounts payable <br />(Decrease) increase in deposits payable <br />(Decrease) increase claims and judgments payable <br />(Decrease) increase in unearned revenue <br />(Decrease) increase in compensated absences <br />Total adjustments <br />Net cash provided (used) by operating activities <br />See Accompanying Notcs to Basic Financial Statements <br />Major Enterprise <br />Funds <br />1,689,902 <br />22,641,726 <br />Governmental <br />Water <br />$ 25,609,781 $ <br />Non- Major <br />$ 1,756,133 <br />Activities - <br />Pollution <br />Enterprise <br />Internal Service <br />Control Plant <br />Shoreline <br />Funds <br />Total <br />Funds <br />$ 12,025,857 <br />$ 1,850,903 <br />$ 1,791,150 <br />$ 15,667,910 <br />$ 273,178 <br />- <br />- <br />- <br />- <br />12,428,486 <br />(3,349,843) <br />(468,237) <br />(397,062) <br />(4,215,142) <br />(6,876,152) <br />(3,916,149) <br />(559,995) <br />(1,230,324) <br />(5,706,468) <br />(3,292,841) <br />(1,422,256) <br />(309,348) <br />(493,684) <br />(2,225,288) <br />(1,679,297) <br />3,337,609 <br />513,323 <br />(329,920) <br />3,521,012 <br />853,374 <br />- <br />417,231 <br />- <br />417,231 <br />- <br />- <br />- <br />250,775 <br />250,775 <br />- <br />435,455 <br />- <br />- <br />435,455 <br />75,000 <br />- <br />- <br />132,782 <br />132,782 <br />- <br />(132,782) <br />- <br />- <br />(132,782) <br />- <br />302,673 <br />417,231 <br />383,557 <br />1,103,461 <br />75,000 <br />- <br />(198,842) <br />- <br />(198,842) <br />- <br />(13,529,935) <br />- <br />- <br />(13,529,935) <br />(530,933) <br />14,686,846 <br />- <br />- <br />14,686,846 <br />- <br />- <br />(470,622) <br />- <br />(470,622) <br />- <br />1,156,911 <br />(669,464) <br />- <br />487,447 <br />(530,933) <br />246,271 <br />170 <br />12,594 <br />259,035 <br />60,509 <br />246,271 <br />170 <br />12,594 <br />259,035 <br />60,509 <br />5,043,464 <br />261,260 <br />66,231 <br />5,370,955 <br />457,950 <br />20,566,317 <br />385,507 <br />1,689,902 <br />22,641,726 <br />12,048,399 <br />$ 25,609,781 $ <br />646,767 <br />$ 1,756,133 <br />$ 28,012,681 <br />$ 12,506,349 <br />$ 3,983,316 $ <br />468,210 <br />$ (359,565) <br />$ 4,091,961 <br />$ 15,114 <br />394,402 <br />113,889 <br />- <br />508,291 <br />937,858 <br />446,613 <br />(77,814) <br />57,973 <br />426,772 <br />18,975 <br />- <br />- <br />- <br />- <br />(840) <br />1,452 <br />($420) <br />(413) <br />619 <br />(621) <br />(2,462,798) <br />38,250 <br />(5,261) <br />(2,429,809) <br />(33,112) <br />- <br />857 <br />- <br />857 <br />- <br />1,337,397 <br />- <br />- <br />1,337,397 <br />(25,225) <br />(382,130) <br />- <br />(12,564) <br />(394,694) <br />- <br />19,357 <br />(29,649) <br />(10,090) <br />(20,382) <br />(58,775) <br />3,337,609 <br />513,323 <br />(329,920) <br />3,521,012 <br />3,704,415 <br />$ 3,337,609 $ <br />513,323 <br />$ (329,920) <br />$ 3,521,012 <br />$ 853,374 <br />IN <br />