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City of San Leandro
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the year ended June 30, 2015
<br />Major Enterprise Funds Governmental
<br />Water Non- Major Activities-
<br />Pollution Enterprise Internal Service
<br />Control Plant Shoreline Funds Total Funds
<br />CASH FLOWS FROM OPERATING ACTIVITIES
<br />Cash received from customers 13,121,526$ 1,602,250$ 1,810,859$ 16,534,635$ 839,705$
<br />Receipts from interfund charges - - - - 13,289,231
<br />Cash payment to suppliers and service providers (3,277,381) (44,157) (384,029) (3,705,567) (7,604,010)
<br />Cash payments to employees for services (4,498,650) (493,139) (1,195,799) (6,187,588) (3,327,139)
<br />Cash payments to other funds for services provided (1,441,185) (313,979) (519,090) (2,274,254) (1,880,612)
<br />Net cash provided (used) by operating activities 3,904,310 750,975 (288,059) 4,367,226 1,317,175
<br />CASH FLOWS FROM NONCAPITAL
<br />FINANCING ACTIVITIES:
<br />Property and other taxes received - 477,190 - 477,190 -
<br />Intergovernmental revenue received - - 268,689 268,689 -
<br />Interfund loan 448,519 - - 448,519 -
<br />Transfers in from other funds - - 132,782 132,782 -
<br />Transfer out to other funds (132,782) - - (132,782) -
<br />Net cash provided (used)by noncapital financing activities 315,737 477,190 401,471 1,194,398 -
<br />CASH FLOWS FROM CAPITAL AND RELATED
<br />FINANCING ACTIVITIES:
<br />Principal paid on capital debt (207,790) - (207,790) -
<br />Acquisition of capital assets (5,689,063) (138) - (5,689,201) (1,163,836)
<br />Proceeds from long-term debt 4,385,603 - - 4,385,603 314,282
<br />Interest payments on bonds and notes payable - (453,453) - (453,453) -
<br />Net cash provided (used) by capital and
<br />related financing activities (1,303,460) (661,381) - (1,964,841) (849,554)
<br />CASH FLOWS FROM INVESTING ACTIVITIES:
<br />Interest income (expense)252,544 3,258 3,934 259,736 129,277
<br />Net cash provided (used) by investing activities 252,544 3,258 3,934 259,736 129,277
<br />Net increase (decrease) in cash and cash equivalents 3,169,131 570,042 117,346 3,856,519 596,898
<br />CASH AND CASH EQUIVALENTS:
<br />Cash and investments at beginning of year 25,609,781 646,767 1,756,133 28,012,681 12,506,349
<br />Cash and investments at end of year 28,778,912$ 1,216,809$ 1,873,479$ 31,869,200$ 13,103,247$
<br />RECONCILIATION OF OPERATING INCOME/ (LOSS) TO
<br />NET CASH PROVIDED BY OPERATING ACTIVITIES:
<br />Operating income (loss)4,193,901$ 791,338$ (281,543)$ 4,703,696$ 696,598$
<br />Adjustments to reconcile operating income to
<br /> net cash provided by operating activities:
<br />Depreciation 404,606 114,028 - 518,634 986,629
<br />Change in assets and liabilities:
<br />(Increase) decrease in accounts receivable 125,061 (143,590) (33,040) (51,569) (20,146)
<br />(Increase) decrease in inventories - - - - (2,296)
<br />(Increase) decrease in other assets - ($293,009)832 (292,177) (8,702)
<br />(Decrease) increase in accounts payable (1,386,515) 250,232 11,280 (1,125,003) 311,122
<br />(Decrease) increase in deposits payable - 461 - 461 -
<br />(Decrease) increase claims and judgments payable 488,603 - - 488,603 (626,353)
<br />(Decrease) increase in unearned revenue - - - - -
<br />(Decrease) increase in compensated absences 46,156 31,515 14,412 92,083 (19,677)
<br />(Decrease) increase in deferred outflow (756,889) - - (756,889) -
<br />(Decrease) increase in deferred inflow 2,258,791 - - 2,258,791 -
<br />(Decrease) increase in net pension liability (1,469,404) - - (1,469,404) -
<br />Total adjustments (289,591) (40,363) (6,516) (336,470) (383,349)
<br />Net cash provided (used) by operating activities 3,904,310$ 750,975$ (288,059)$ 4,367,226$ 1,317,175$
<br />See Accompanying Notes to Basic Financial Statements
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