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ESCAMBIA COUNTY, FLORIDA
NON‐MAJOR ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
     (Continued)
YEAR ENDED SEPTEMBER 30, 2011
Inspection
Civic Center
Totals
Reconciliation of cash and cash equivalents at end of year to statement of
net assets:
  Current assets:
    Cash and cash equivalents
$700
$287,435
$288,135
    Equity in pooled cash and investments
2,702,969
1,149,955
3,852,924
  Restricted assets:
    Cash and cash equivalents
248,433
0
248,433
      Total cash and cash equivalents at end of year
$2,952,102
$1,437,390
$4,389,492
Reconciliation of operating income (loss) to net cash provided by
  (used in) operating activities:
    Operating income (loss)
($649,203)
($2,228,055)
($2,877,258)
    Adjustments to reconcile operating income (loss) to net cash
      provided by (used in) operating activities:
        Depreciation
26,608
939,717
966,325
        Provision for uncollectible accounts
85
7,685
7,770
    (Increase) decrease in assets:
        Accounts receivable
209
(78,333)
(78,124)
        Inventory
0
21,202
21,202
        Prepaid expense
0
7,189
7,189
    Increase (decrease) in liabilities:
        Vouchers payable
12,866
(178,506)
(165,640)
        Salaries and benefits payable
(65,496)
0
(65,496)
        Compensated absences
4,493
0
4,493
        Accrued taxes payable
0
(16,859)
(16,859)
        Deposits
(42,289)
0
(42,289)
        Due to other governments
515
0
515
        Deferred revenue
0
71,248
71,248
        Other post‐employment benefits
20,815
0
20,815
            Net cash provided by (used in) operating activities
($691,397)
($1,454,712)
($2,146,109)
96