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Indian River County, Florida <br />Statement of Cash Flows <br />Proprietary Funds <br />For the Year Ended September 30, 2018 <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) $ (121,434) $ <br />Adjustments to reconcile operating income to net cash <br />provided by (used in) operating activities: <br />450,238 <br />Depreciation 1,106,933 233,762 <br />(Increase) Decrease in assets: <br />Accounts receivable 539,774 8,486 <br />Due from other funds (8,653) - <br />Due from other governments (1,298) <br />Inventories - 31,635 <br />Impact fees receivable <br />Special assessments receivable <br />Liens receivable <br />Prepaid expenses - 1,190 <br />Increase (Decrease) in liabilities: <br />Accounts payable (21,691) (86,098) <br />Due to other governments 1,514 4,758 <br />Retainage payable - <br />Customer deposits (9,183) <br />Closure and maintenance costs payable 105,442 <br />Net pension liability 29,136 25,251 <br />Net OPEB liability (56,606) (16,649) <br />Unearned revenues 9,731 <br />Claims payable <br />Accrued compensated absences 9,589 3,516 <br />Total adjustments <br />Net cash provided by (used in) operating activities <br />NONCASH CAPITAL AND RELATED <br />FINANCING ACTIVITIES <br />1,696,255 214,284 <br />$ 1,574,821 $ 664,522 <br />Change in fair value of investments $ 10,956 $ <br />Contributed property, infrastructure, and equipment $ - $ <br />Capital assets purchased through accounts payable $ 317,552 $ <br />The accompanying notes are an integral part of the financial statements. <br />42 <br />295 <br />