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