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City of San Leandro
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the year ended June 30, 2019
<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 13,192,114$ 1,993,435$ 1,809,601$ 16,995,150$ 559,758$
<br />Cash received from other funds - -350,733 350,733 -
<br />Receipts from interfund charges - --- 16,754,671
<br />Cash payments to suppliers and service providers (3,648,010) (580,733) (1,160,942) (5,389,685) (11,637,488)
<br />Cash payments to employees for services (4,967,620) (585,937) (1,316,100) (6,869,657) (3,112,712)
<br />Net cash provided (used) by operating activities 4,576,484 826,765 (316,708) 5,086,541 2,564,229
<br />CASH FLOWS FROM NONCAPITAL
<br />FINANCING ACTIVITIES:
<br />Property and other taxes received - 836,332 - 836,332 -
<br />Intergovernmental revenue received - -268,599 268,599 -
<br />Interfund loan 504,812 (201,921) - 302,891 -
<br />Transfers in from other funds - 476,000 132,782 608,782 1,373,327
<br />Transfer out to other funds (132,782) - (132,782) -
<br />Net cash provided (used) by noncapital financing activities 372,030 1,110,411 401,381 1,883,822 1,373,327
<br />CASH FLOWS FROM CAPITAL AND RELATED
<br />FINANCING ACTIVITIES:
<br />Principal paid on capital debt (1,742,522) (247,794) - (1,990,316) -
<br />Acquisition of capital assets (3,404,651) - - (3,404,651) (1,149,432)
<br />Capital contributions 982,215 - - 982,215 -
<br />Interest payments on bonds and notes payable (1,023,342) (402,286) - (1,425,628) -
<br />Net cash provided (used) by capital and
<br />related financing activities (5,188,300) (650,080) - (5,838,380) (1,149,432)
<br />CASH FLOWS FROM INVESTING ACTIVITIES:
<br />Change in market values of investments 485,093 64,181 26,127 575,401 264,456
<br />Interest income (expense)565,650 62,691 25,590 653,931 256,570
<br />Net cash provided (used) by investing activities 1,050,743 126,872 51,717 1,229,332 521,026
<br />Net increase (decrease) in cash and cash equivalents 810,957 1,413,968 136,390 2,361,315 3,309,150
<br />CASH AND CASH EQUIVALENTS:
<br />Cash and investments at beginning of year 28,241,643 2,856,480 1,473,399 32,571,522 14,250,749
<br />Cash and investments at end of year 29,052,600$ 4,270,448$ 1,609,789$ 34,932,837$ 17,559,899$
<br />RECONCILIATION OF OPERATING INCOME/ (LOSS) TO
<br />NET CASH PROVIDED BY OPERATING ACTIVITIES:
<br />Operating income (loss) 3,477,542$ 694,766$ (654,503)$ 3,517,805$ 357,057$
<br />Adjustments to reconcile operating income to
<br /> net cash provided by operating activities:
<br />Depreciation 1,490,906 113,889 565 1,605,360 947,717
<br />Change in assets and liabilities:
<br />(Increase) decrease in accounts receivable (1,076,546) 26,071 (4,344) (1,054,819) 385
<br />(Increase) decrease in inventories (19,022) - - (19,022) (5,094)
<br />(Decrease) increase in accounts payable 197,019 10,541 (4,345) 203,215 549,801
<br />(Decrease) increase in other liabilities - - - - 464,523
<br />(Decrease) increase due to other funds - - 350,733 350,733 -
<br />(Decrease) increase in deposits payable - (3,012) - (3,012) -
<br />(Decrease) increase claims and judgments payable - -- -227,352
<br />(Decrease) increase in compensated absences 106,308 (15,490) (4,814) 86,004 22,488
<br />(Decrease) increase in deferred outflow 1,336,995 - - 1,336,995 -
<br />(Decrease) increase in deferred inflow 104,888 - - 104,888 -
<br />(Decrease) increase in net pension liability (1,041,606) - - (1,041,606) -
<br />Total adjustments 1,098,942 131,999 337,795 1,568,736 2,207,172
<br />Net cash provided (used) by operating activities 4,576,484$ 826,765$ (316,708)$ 5,086,541$ 2,564,229$
<br />See Accompanying Notes to Basic Financial Statements
<br />38185
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