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Indian River County, Florida
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the Year Ended September 30, 2006
<br />Business -type Activities Enterprise Funds
<br />Solid Waste
<br />Disposal Golf County
<br />RECONCILIATION OF OPERATING INCOME (LOSS)
<br />TO NET CASH PROVIDED BY OPERATING ACTIVITIES
<br />Operating income (loss) $ 2,193,408 $ 535,212 $ (1,921,497)
<br />Adjustments to reconcile operating income to net cash
<br />provided by (used in) operating activities:
<br />Work in progress reclassified as expense
<br />Depreciation
<br />Capitalized self -incurred expenses
<br />(Increase) Decrease in assets:
<br />Accounts receivable
<br />Due from other funds
<br />Due from other governments
<br />Inventories
<br />Impact fees receivable
<br />Liens receivable
<br />Prepaid expenses
<br />Increase (Decrease) in liabilities:
<br />Accounts payable
<br />Due to other governments
<br />Other deposits held in escrow
<br />Due to other funds
<br />Retainage payable
<br />Customer deposits
<br />Closure and maintenance costs payable
<br />Unearned revenues
<br />Claims payable
<br />Accrued compensated absences
<br />Total adjustments
<br />Net cash provided by operating activities
<br />NONCASH CAPITAL AND RELATED
<br />FINANCING ACTIVITIES
<br />485,056 - 685,368
<br />608,782 216,572 12,499,658
<br />- - (498,105)
<br />134,901 - (534,090)
<br />(5,821)
<br />88,547 - -
<br />- (12,153) (19,711)
<br />982,601
<br />- - 11,308
<br />(626) (16,261)
<br />401,456
<br />89,225
<br />451,971
<br />-
<br />1,847
<br />-
<br />(37,648)
<br />-
<br />-
<br />7,728
<br />-
<br />223,852
<br />835,000
<br />-
<br />-
<br />-
<br />1,030
<br />2,500
<br />25,489
<br />7,648
<br />2,093
<br />2,543,490
<br />303,543
<br />13,791,184
<br />$ 4,7364898 $ 838,755 $ 11,869,687
<br />Change in fair value of investments
<br />$
<br />(124,704) $
<br />(1,236) $
<br />(475,656)
<br />Contributed property, plant and equipment
<br />$
<br />- $
<br />- $
<br />12,834,878
<br />Capital assets received from capital lease
<br />$
<br />- $
<br />6,265 $
<br />-
<br />Capital assets purchased through accounts payable
<br />$
<br />- $
<br />- $
<br />234,889
<br />Deferred interest on refunding bonds
<br />$
<br />- $
<br />- $
<br />2,944,661
<br />The accompanying notes are an integral part of the financial statements.
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