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Indian River County, Florida <br /> Statement of Cash Flows <br /> Proprietary Funds <br /> For the Year Ended September 30, 2015 <br /> Business-type Activities- <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) $ (253,081) $ 771,310 <br /> Adjustments to reconcile operating income to net cash <br /> provided by(used in)operating activities: <br /> Depreciation 1,166,133 152,698 <br /> WIP reclassified as expense - - <br /> (Increase)Decrease in assets: <br /> Accounts receivable 15,649 - <br /> Due from other funds (20,895) - <br /> Due from other governments - - <br /> Inventories - (37,125) <br /> Impact fees receivable - - <br /> Special assessments receivable - <br /> Liens receivable - - <br /> Prepaid expenses (1,136) 395 <br /> Increase(Decrease)in liabilities: <br /> Accounts payable 81,769 28,830 <br /> Due to other governments - 490 <br /> Retainage payable - - <br /> Customer deposits 1,500 - <br /> Closure and maintenance costs payable 500,000 - <br /> Pollution remediation costs payable - <br /> Net pension liability (16,819) (15,537) <br /> Unearned revenues - (3,098) <br /> Claims payable - - <br /> Accrued compensated absences (2 849) 3,656 <br /> Total adjustments 1,723,352 130,309 <br /> Net cash provided by(used in)operating activities $ 1,470,271 $ 901,619 <br /> NONCASH CAPITAL AND RELATED <br /> FINANCING ACTIVITIES <br /> Change in fair value of investments $ 17,129 $ 371 <br /> Contributed property,infrastructure,and equipment - <br /> Capital assets purchased through accounts payable $ 135,407 $ - <br /> The accompanying notes are an integral part of the financial statements. <br /> 44 <br />