|
City of San Leandro
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the year ended June 30, 2024
<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 18,739,997$ 5,316,312$ 1,735,356$ 25,791,665$ 592,859$
<br />Cash received from other funds - - 183,670 183,670 -
<br />Receipts from interfund charges - - - - 19,814,304
<br />Cash payments to suppliers and service providers (8,517,918) (5,164,788) (1,245,399) (14,928,105) (14,645,758)
<br />Cash payments to employees for services (5,657,150) (254,911) (1,153,609) (7,065,670) (5,014,378)
<br />Net cash provided (used) by operating activities 4,564,929 (103,387) (479,982) 3,981,560 747,027
<br />CASH FLOWS FROM NONCAPITAL
<br />FINANCING ACTIVITIES:
<br />Property and other taxes received - 484,263 - 484,263 -
<br />Intergovernmental revenue received - 197,900 420,984 618,884 -
<br />Interfund loans 568,171 (247,113) - 321,058 -
<br />Transfers in from other funds - - - - 2,065,415
<br />Net cash provided (used) by noncapital financing activities 568,171 435,050 420,984 1,424,205 2,065,415
<br />CASH FLOWS FROM CAPITAL AND RELATED
<br />FINANCING ACTIVITIES:
<br />Principal paid on capital debt (2,440,133) (20,770) - (2,460,903) -
<br />Acquisition of capital assets (2,403,611) 1,307,585 14,507 (1,081,519) (353,228)
<br />Net capital asset retirements 62,584 (1,433,406) - (1,370,822) -
<br />Interest payments on bonds and notes payable (918,656) (315,880) - (1,234,536) -
<br />Net cash provided (used) by capital and
<br />related financing activities (5,699,816) (462,471) 14,507 (6,147,780) (353,228)
<br />CASH FLOWS FROM INVESTING ACTIVITIES:
<br />Change in fair values of investments 586,150 89,616 94,342 770,108 354,148
<br />Interest income (expense)791,970 180,462 37,023 1,009,455 497,204
<br />Net cash provided (used) by investing activities 1,378,120 270,078 131,365 1,779,563 851,352
<br />Net increase (decrease) in cash and cash equivalents 811,404 139,270 86,874 1,037,548 3,310,566
<br />CASH AND CASH EQUIVALENTS:
<br />Cash and investments at beginning of year 39,252,766 7,366,596 1,860,862 48,480,224 22,722,194
<br />Cash and investments at end of year 40,064,170$ 7,505,866$ 1,947,736$ 49,517,772$ 26,032,760$
<br />RECONCILIATION OF OPERATING INCOME/ (LOSS) TO
<br />NET CASH PROVIDED BY OPERATING ACTIVITIES:
<br />Operating income (loss)5,146,726$ (123,083)$ (570,120)$ 4,453,523$ (5,133,387)$
<br />Adjustments to reconcile operating income to
<br /> net cash provided by operating activities:
<br />Depreciation 1,784,902 107,287 2,085 1,894,274 1,335,333
<br />Change in assets and liabilities:
<br />(Increase) decrease in accounts receivable (15,525) (234,215) (49,147) (298,887) -
<br />(Increase) decrease in inventories - (388,096) - (388,096) 19,408
<br />(Increase) decrease in leases receivable - 50,207 - 50,207 -
<br />(Decrease) increase in accounts payable (1,924,479) 551,810 5,905 (1,366,764) 678,643
<br />(Decrease) increase in other liabilities - (10,725) - (10,725) 635,436
<br />(Decrease) increase due to other funds - - 183,670 183,670 -
<br />(Decrease) increase claims and judgments payable (93) - - (93) 3,459,065
<br />(Decrease) increase in SBITAs - - - - (228,048)
<br />(Decrease) increase in compensated absences (11,294) (15,088) (52,375) (78,757) (19,423)
<br />(Decrease) increase in unearned revenue - 14,680 - 14,680 -
<br />(Decrease) increase in deferred outflow 2,423,765 - - 2,423,765 -
<br />(Decrease) increase in deferred inflow (817,757) (56,164) - (873,921) -
<br />(Decrease) increase in net pension liability (2,021,316) - - (2,021,316) -
<br />Total adjustments (581,797) 19,696 90,138 (471,963) 5,880,414
<br />Net cash provided (used) by operating activities 4,564,929$ (103,387)$ (479,982)$ 3,981,560$ 747,027$
<br />See Accompanying Notes to Basic Financial Statements
<br />38
|