Indian River County,Florida
<br /> Statement of Cash Flows
<br /> Proprietary Funds
<br /> For the Year Ended September 30,2009
<br /> Business-type Activities-
<br /> Solid Waste
<br /> Disposal Golf County
<br /> District Course Utilities
<br /> RECONCILIATION OF OPERATING INCOME(LOSS)TO NET
<br /> CASH PROVIDED BY(USED IN)OPERATING ACTIVITIES
<br /> $ (693,554) $ 531,279 $ (7,400,989
<br /> Operating income(loss) )
<br /> Adjustments to reconcile operating income to net cash
<br /> provided by(used in)operating activities:
<br /> Work in progress reclassified as expense (336,107) - (2,453,493)
<br /> Depreciation 873,852 166,602 14,437,671
<br /> Capitalized self-incurred expenses - - (28,183)
<br /> (Increase)Decrease in assets:
<br /> Accounts receivable 61,047 - 339,599
<br /> Due from other funds 3,53 -
<br /> (53
<br /> Due from other governments 0) ( -
<br /> Inventories - (1,556464)) (107,621)
<br /> Impact fees receivable - - 107,956
<br /> Liens receivable - (718,265)
<br /> Intangible assets (163,619) - (300,000)
<br /> (1,000) - (1,090)
<br /> Prepaid expenses
<br /> Increase(Decrease)in liabilities:
<br /> Accounts payable 841,007 15,103 (1,468,061)
<br /> Due to other governments - 1,127 (17,233)
<br /> Retainage payable '
<br /> Customer deposits (3,018) - (122,293)
<br /> Closure and maintenance costs payable (1,404,013) - -
<br /> Pollution remediation costs payable - (41,425)
<br /> Unearned revenues - (7,604) -
<br /> Claims payable - -
<br /> Accrued compensated absences 26,972 (25,301) 30,107
<br /> Total adjustments (102,188) 148,163 9,657,669
<br /> Net cash provided by(used in)operating activities $ (795,742) $ 679,442 $ 2,256,680
<br /> NONCASH CAPITAL AND RELATED
<br /> FINANCING ACTIVITIES
<br /> Change in fair value of investments $ 261,600 $ 6,851 $ 523,538
<br /> Contributed property,plant and equipment $ - $ - $ 10,021,194
<br /> Capital assets purchased through accounts payable $ - $ - $ 1,585,577
<br /> s
<br /> The accompanying notes are an integral part of the financial statements.
<br /> 36 A
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