|
City of San Leandro
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the year ended June 30, 2022
<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 16,115,324$ 6,610,442$ 1,584,641$ 24,310,407$ 904,123$
<br />Cash received from other funds - - 487,431 487,431 -
<br />Receipts from interfund charges - - - - 17,322,257
<br />Cash payments to suppliers and service providers (7,517,717) (4,151,251) (995,538) (12,664,506) (13,147,897)
<br />Cash payments to employees for services (3,868,130) (530,939) (1,336,610) (5,735,679) (4,071,301)
<br />Net cash provided (used) by operating activities 4,729,477 1,928,252 (260,076) 6,397,653 1,007,182
<br />CASH FLOWS FROM NONCAPITAL
<br />FINANCING ACTIVITIES:
<br />Property and other taxes received - 602,208 - 602,208 -
<br />Intergovernmental revenue received - -356,393 356,393 -
<br />Interfund loans 551,622 (234,940) - 316,682 -
<br />Transfers in from other funds - - - -478,693
<br />Net cash provided (used) by noncapital financing activities 551,622 367,268 356,393 1,275,283 478,693
<br />CASH FLOWS FROM CAPITAL AND RELATED
<br />FINANCING ACTIVITIES:
<br />Principal paid on capital debt (2,323,268) (93,273) - (2,416,541) -
<br />Acquisition of capital assets (4,711,865) - - (4,711,865) (1,227,222)
<br />Capital contributions 66,721 - - 66,721 -
<br />Interest payments on bonds and notes payable (1,035,521) (334,287) - (1,369,808) -
<br />Net cash provided (used) by capital and
<br />related financing activities (8,003,933) (427,560) - (8,431,493) (1,227,222)
<br />CASH FLOWS FROM INVESTING ACTIVITIES:
<br />Change in fair values of investments (1,028,178) (140,740) (70,085) (1,239,003) (654,590)
<br />Interest income (expense)527,868 25,313 32,147 585,328 297,697
<br />Net cash provided (used) by investing activities (500,310) (115,427) (37,938) (653,675) (356,893)
<br />Net increase (decrease) in cash and cash equivalents (3,223,144) 1,752,533 58,379 (1,412,232) (98,240)
<br />CASH AND CASH EQUIVALENTS:
<br />Cash and investments at beginning of year 38,942,475 5,400,130 1,928,770 46,271,375 19,165,964
<br />Cash and investments at end of year 35,719,331$ 7,152,663$ 1,987,149$ 44,859,143$ 19,067,724$
<br />RECONCILIATION OF OPERATING INCOME/ (LOSS) TO
<br />NET CASH PROVIDED BY OPERATING ACTIVITIES:
<br />Operating income (loss)5,598,188$ 1,228,564$ (805,596)$ 6,021,156$ (1,335,670)$
<br />Adjustments to reconcile operating income to
<br /> net cash provided by operating activities:
<br />Depreciation 1,773,561 114,226 - 1,887,787 1,350,973
<br />Change in assets and liabilities:
<br />(Increase) decrease in accounts receivable 96,320 304,362 43,034 443,716 488,624
<br />(Increase) decrease in inventories - (161,233) - (161,233) (28,914)
<br />(Increase) decrease in leases receivable - (584,017) - (584,017) -
<br />(Decrease) increase in accounts payable (664,617) 403,828 10,165 (250,624) 493,257
<br />(Decrease) increase in other liabilities - 21,086 - 21,086 (61,524)
<br />(Decrease) increase due to other funds - -487,431 487,431 -
<br />(Decrease) increase in deposits payable - (1,336) - (1,336) -
<br />(Decrease) increase claims and judgments payable 54 - - 54 18,235
<br />(Decrease) increase in compensated absences (83,385) 20,132 4,890 (58,363) 82,201
<br />(Decrease) increase in unearned revenue - 6,964 - 6,964 -
<br />(Decrease) increase in deferred outflow 325,011 - - 325,011 -
<br />(Decrease) increase in deferred inflow 3,739,567 575,676 - 4,315,243 -
<br />(Decrease) increase in net pension liability (6,055,222) - - (6,055,222) -
<br />Total adjustments (868,711) 699,688 545,520 376,497 2,342,852
<br />Net cash provided (used) by operating activities 4,729,477$ 1,928,252$ (260,076)$ 6,397,653$ 1,007,182$
<br />See Accompanying Notes to Basic Financial Statements
<br />38
|