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Indian River County, Florida <br />Board of County Commissioners <br />Statement of Cash Flows <br />Proprietary Funds <br />For the Year Ended September 30, 2014 <br />RECONCILIATION OF NET 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 operating activities: <br />Enterprise Funds <br />Solid Waste <br />Disposal Golf <br />District Course <br />$ (528,993) $ 537,366 <br />Depreciation 929,378 208,949 <br />Work in progress reclassified as expense - - <br />(Increase) Decrease in assets: <br />Accounts receivable 33,694 <br />Due from other governments 11,723 200 <br />Inventories - (2,708) <br />Liens receivable - - <br />Impact fees receivable - - <br />Special assessments receivable <br />Prepaid items - 200 <br />Increase (Decrease) in liabilities: <br />Accounts payable (467,256) (28,483) <br />Due to other governments (1,142) <br />Retainage payable - - <br />Customer deposits 2,500 <br />Closure and maintenance costs payable 498,000 <br />Pollution remediation costs payable - - <br />Unearned revenues - 2,027 <br />Claims payable <br />Accrued compensated absences 9,792 7,792 <br />Total adjustments <br />Net cash provided by (used in) operating activities <br />NONCASH CAPITAL AND RELATED <br />FINANCING ACTIVITIES <br />1,017,831 186,835 <br />$ 488,838 $ 724,201 <br />Change in fair value of investments $ 2,259 $ <br />Capital grants and contributions $ 61,327 $ <br />Capital assets purchased through accounts payable $ 18,207 $ <br />The accompanying notes are an integral part of the financial statements <br />242 <br />55 <br />