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City of San LeandroStatement of Cash FlowsProprietary FundsFor the year ended June 30, 2016
<br />Major Enterprise Funds GovernmentalWaterNon- Major Activities-Pollution Enterprise Internal ServiceControl Plant Shoreline Funds Total Funds
<br />CASH FLOWS FROM OPERATING ACTIVITIES
<br />Cash received from customers 12,501,612$ 2,042,216$ 1,830,650$ 16,374,478$ 696,499$ Receipts from interfund charges - - - - 12,840,855
<br />Cash payment to suppliers and service providers (5,123,250) (378,584) (413,670) (5,915,504) (9,482,322)
<br />Cash payments to employees for services (4,122,837) (572,666) (1,429,848) (6,125,351) (3,273,023)
<br />Cash payments to other funds for services provided (1,566,010) (318,287) (489,487) (2,373,784) (1,644,711)
<br />Net cash provided (used) by operating activities 1,689,515 772,679 (502,355) 1,959,839 (862,702)
<br />CASH FLOWS FROM NONCAPITAL
<br />FINANCING ACTIVITIES:
<br />Property and other taxes received - 520,321 - 520,321 - Intergovernmental revenue received - - 186,880 186,880 - Interfund loan 461,975 47,250 - 509,225 75,000
<br />Settlements 4,000,000 - - 4,000,000 -
<br />Transfers in from other funds - - - - 1,775,000
<br />Transfer out to other funds - - (25,000) (25,000) -
<br />Net cash provided (used)by noncapital financing activities 4,461,975 567,571 161,880 5,191,426 1,850,000
<br />CASH FLOWS FROM CAPITAL AND RELATED
<br />FINANCING ACTIVITIES:
<br />Principal paid on capital debt - (217,141) - (217,141) - Acquisition of capital assets (3,245,925) - - (3,245,925) (1,561,854) Proceeds from long-term debt - - - - 161,900
<br />Interest payments on bonds and notes payable - (442,876) - (442,876) -
<br />Net cash provided (used) by capital and
<br />related financing activities (3,245,925) (660,017) - (3,905,942) (1,399,954)
<br />CASH FLOWS FROM INVESTING ACTIVITIES:
<br />Interest income (expense)398,821 11,665 16,097 426,583 185,863
<br />Net cash provided (used) by investing activities 398,821 11,665 16,097 426,583 185,863
<br />Net increase (decrease) in cash and cash equivalents 3,304,386 691,898 (324,378) 3,671,906 (226,793)
<br />CASH AND CASH EQUIVALENTS:
<br />Cash and investments at beginning of year 28,778,912 1,216,809 1,873,479 31,869,200 13,103,247
<br />Cash and investments at end of year 32,083,298$ 1,908,707$ 1,549,101$ 35,541,106$ 12,876,454$
<br />RECONCILIATION OF OPERATING INCOME/ (LOSS) TONET CASH PROVIDED BY OPERATING ACTIVITIES:
<br />Operating income (loss)4,051,010$ 297,207$ (581,837)$ 3,766,380$ (1,783,549)$
<br />Adjustments to reconcile operating income to
<br /> net cash provided by operating activities:Depreciation 302,434 113,889 - 416,323 808,009 Change in assets and liabilities:
<br />(Increase) decrease in accounts receivable 34,042 337,268 10,033 381,343 281,245
<br />(Increase) decrease in inventories - - - - (9,888) (Increase) decrease in other assets - $420 - 420 9,727 (Decrease) increase in accounts payable (247,554) 34,473 13,270 (199,811) (271,154)
<br />(Decrease) increase in deposits payable - 1,573 - 1,573 -
<br />(Decrease) increase claims and judgments payable (1,966,000) - - (1,966,000) 50,238 (Decrease) increase in unearned revenue - - - - - (Decrease) increase in compensated absences 18,191 (12,151) 56,179 62,219 52,670
<br />(Decrease) increase in deferred outflow (81,988) - - (81,988) -
<br />(Decrease) increase in deferred inflow (754,318) - - (754,318) -
<br />(Decrease) increase in net pension liability 333,698 - - 333,698 -
<br />Total adjustments (2,361,495) 475,472 79,482 (1,806,541) (1,251,587)
<br />Net cash provided (used) by operating activities 1,689,515$ 772,679$ (502,355)$ 1,959,839$ (862,702)$
<br />NON-CASH TRANSACTIONSAccrued interest added to principal outstanding 2,304,492$ - - 2,304,492$ - Loss on disposal of capital assets 2,813,436 - - 2,813,436 -
<br />See Accompanying Notes to Basic Financial Statements
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