Page 137 - Microsoft Word - 2011 CAFR.doc

Basic HTML Version

ESCAMBIA COUNTY, FLORIDA
INTERNAL SERVICE FUNDS
STATEMENT OF CASH FLOWS
(CONTINUED)
FOR THE YEAR ENDED SEPTEMBER 30, 2011
Board of
County 
Clerk of
Commissioners
Court
Sheriff
Total
Reconciliation of cash and cash equivalents at end of year to Statement of 
  Net Assets:
  Current assets:
    Cash and cash equivalents
$62,396
$1,453,924
$4,517,045
$6,033,365
    Equity in pooled cash and investments
8,378,958
0
0
8,378,958
  Restricted assets:
    Equity in pooled cash and investments
35,739
0
0
35,739
      Total cash and cash equivalents at end of year
$8,477,093
$1,453,924
$4,517,045
$14,448,062
Reconciliation of operating income (loss) to net cash provided by
  (used in) operating activities:
    Operating income (loss)
($1,558,548)
$550
$3,304,717
$1,746,719
    Other non‐operating revenues
83,748
0
0
83,748
    Adjustments to reconcile operating income (loss) to net cash
      provided by (used in) operating activities:
        Depreciation
84,987
0
0
84,987
        Provision for uncollectible accounts
457,716
457,716
    (Increase) decrease in assets:
        Accounts receivable
(293,420)
0
0
(293,420)
        Due from other funds
(114,436)
0
0
(114,436)
        Due from other governments
(45,685)
0
0
(45,685)
        Inventory
(184,351)
0
0
(184,351)
        Prepaid expense
158,199
0
0
158,199
    Increase (decrease) in liabilities:
        Vouchers payable
257,878
0
0
257,878
        Salaries and benefits payable
(28,873)
0
0
(28,873)
        Compensated absences
11,404
29,692
(460,769)
(419,673)
        Deposits
(3,594)
0
0
(3,594)
        Due to other governments
(20,982)
0
0
(20,982)
        Deferred revenue
(12,492)
0
0
(12,492)
        Other post‐employment benefits
8,667
0
0
8,667
        Claims payable
(654,393)
0
0
(654,393)
            Net cash provided by (used in) operating activities
($1,854,175)
$30,242
$2,843,948
$1,020,015
100