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Indian River County, Florida <br />Statement of Cash Flows <br />Proprietary Funds <br />For the Year Ended September 30, 2013 <br />RECONCILIATION OF OPERATING INCOME (LOSS) TO NET <br />CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES <br />Operating income (loss) <br />Adjustments to reconcile operating income to net cash <br />provided by (used in) operating activities: <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 />Liens receivable <br />Impact fees receivable <br />Special assessments receivable <br />Prepaid expenses <br />Business -type Activities - <br />Solid Waste <br />Disposal Golf <br />District Course <br />(406,153) $ 747,796 <br />840,661 <br />122,648 <br />(42,837) <br />(2,672) <br />100 <br />1,590 <br />Increase (Decrease) in liabilities: <br />Accounts payable (612,806) <br />Due to other governments - <br />Retainage payable - <br />Customer deposits 4,500 <br />Closure and maintenance costs payable 498,000 <br />Pollution remediation costs payable - <br />Unearned revenues - <br />Accrued compensated absences (3,246) <br />Total adjustments <br />(595) <br />(97,460) <br />(484) <br />1,092 <br />9,103 <br />681,600 35,994 <br />Net cash provided by (used in) operating activities $ 275,447 $ 783,790 <br />NONCASH CAPITAL AND RELATED <br />FINANCING ACTIVITIES <br />Change in fair value of investments $ 6,829 $ <br />Contributed property, infrastructure and equipment $ - $ <br />Capital assets purchased through accounts payable $ 86,302 $ <br />The accompanying notes are an integral part of the financial statements. <br />40 <br />296 <br />