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1 <br />Indian River County, Florida <br />Statement of Cash Flows <br />Proprietary Funds <br />For the Year Ended September 30, 2014 <br />Business -type Activities - I <br />Solid Waste <br />Disposal Golf <br />District Course <br />RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH <br />PROVIDED BY (USED IN) OPERATING ACTIVITIES: <br />Operating income (loss) $ (528,993) $ 537,366 <br />Adjustments to reconcile operating income to net cash I <br />provided by (used in) operating activities: <br />Depreciation 929,378 208,949 I <br />WIP reclassified as expense <br />(Increase) Decrease in assets. I <br />Accounts receivable 33,694 <br />Due from other funds 11,569 <br />Due from other governments 200 I <br />Inventories (2,708) <br />Impact fees receivable - <br />Special assessments receivable <br />Liens receivable I <br />Prepaid expenses 200 <br />Increase (Decrease) in liabilities. I Accounts payable (467,256) (28,483) <br />Due to other governments (1,142) <br />Retainage payable <br />Customer deposits 2,500 I <br />Closure and maintenance costs payable 498,000 <br />Pollution remediation costs payable <br />Unearned revenues 2,027 I <br />Claims payable <br />Accrued compensated absences 9,792 7,792 <br />Total adjustments 1,017,677 186,835 I <br />Net cash provided by (used in) operating activities $ 488,684 $ 724,201 <br />1 <br />NONCASH CAPITAL AND RELATED <br />FINANCING ACTIVITIES <br />Change in fair value of investments $ 2,259 $ 55 <br />Contributed property, infrastructure, and equipment $ 61,327 $ - <br />Capital assets purchased through accounts payable $ 18,207 $ 1 <br />1 <br />The accompanying notes are an integral part of the financial statements. <br />1 <br />42 <br />