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Indian River County, Florida <br />Statement of Cash Flows <br />Proprietary Funds <br />For the Year Ended September 30, 2020 <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) $ 810,840 $ 435,921 <br />Adjustments to reconcile operating income to net cash <br />provided by (used in) operating activities: <br />Depreciation 1,171,336 252,108 <br />Work in progress reclassified as expense <br />(Increase) Decrease in assets: <br />Accounts receivable (38,253) (273) <br />Due from other funds (452) <br />Due from other governments (23,638) 10,324 <br />Inventories 5,232 <br />Impact fees receivable <br />Special assessments receivable - - <br />Liens receivable <br />Prepaid expenses (10,262) <br />Increase (Decrease) in liabilities: <br />Accounts payable (232,452) (105,359) <br />Due to other governments (1,514) 3,094 <br />Retainage payable <br />Customer deposits (8,500) <br />Closure and maintenance costs payable (713,011) <br />Pollution remediation costs payable <br />Net pension liability 126,615 95,480 <br />Deferred inflows of resources related to the net pension liability (24,492) (19,120) <br />Deferred outflows of resources related to the net pension liability (25,355) (18,469) <br />Net OPEB liability (6,181) (1,709) <br />Deferred intflows of resources related to the net OPEB liability (9,649) 1,375 <br />Deferred outflows of resources related to the net OPEB liability 4,971 (2,669) <br />Unearned revenues - 15,276 <br />Claims payable - <br />Accrued compensated absences 4,833 (3,727) <br />Total adjustments <br />Net cash provided by (used in) operating activities <br />NONCASH CAPITAL AND RELATED <br />FINANCING ACTIVITIES <br />224,258 221,301 <br />$ 1,035,098 $ 657,222 <br />Change in fair value of investments $ 7,320 $ <br />Contributed property, infrastructure, and equipment $ - $ <br />Capital assets purchased through accounts payable $ 14,245 $ <br />The accompanying notes are an integral part of the financial statements. <br />42 <br />1,496 <br />18,553 <br />