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ESCAMBIA COUNTY, FLORIDA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
Business‐type Activities
(CONTINUED)
FOR THE YEAR ENDED SEPTEMBER 30, 2011
Governmental
Activities
Solid Waste
Ambulance
Other Non‐major
Total
Internal Service Fund
Reconciliation of cash and cash equivalents at end of year to Statement of 
  Net Assets:
  Current assets:
    Cash and cash equivalents
$2,625
$300
$288,135
$291,060
$6,033,365
    Equity in pooled cash and investments
3,250,494
9,842,800
3,852,924
16,946,218
8,378,958
  Restricted assets:
    Cash and cash equivalents
12,601,333
0
248,433
12,849,766
0
    Equity in pooled cash and investments
0
0
0
0
35,739
      Total cash and cash equivalents at end of year
$15,854,452
$9,843,100
$4,389,492
$30,087,044
$14,448,062
Reconciliation of operating income (loss) to net cash provided by
  (used in) operating activities:
    Operating income (loss)
$957,851
$2,163,000
($2,877,258)
$243,593
$1,746,719
    Other non‐operating revenues
29,384
6,044
0
35,428
83,748
    Adjustments to reconcile operating income (loss) to net cash
      provided by (used in) operating activities:
        Depreciation
2,620,648
721,258
966,325
4,308,231
84,987
        Provision for uncollectible accounts
(2,148)
3,855,376
7,770
3,860,998
457,716
    (Increase) decrease in assets:
        Accounts receivable
(331,307)
(2,802,114)
(78,124)
(3,211,545)
(293,420)
        Due from other funds
0
0
0
0
(114,436)
        Due from other governments
0
0
0
0
(45,685)
        Inventory
0
(42,896)
21,202
(21,694)
(184,351)
        Prepaid expense
0
0
7,189
7,189
158,199
    Increase (decrease) in liabilities:
        Vouchers payable
(840,376)
6,952
(165,640)
(999,064)
257,878
        Salaries and benefits payable
(84,621)
(296,931)
(65,496)
(447,048)
(28,873)
        Compensated absences
(104,049)
(47,408)
4,493
(146,964)
(419,673)
        Accrued taxes payable
0
0
(16,859)
(16,859)
0
        Deposits
5,510
0
(42,289)
(36,779)
(3,594)
        Due to other governments
(13,901)
(184)
515
(13,570)
(20,982)
        Deferred revenue
0
0
71,248
71,248
(12,492)
        Landfill closure and long‐term care payable
466,311
0
0
466,311
0
        Other post‐employment benefits
24,214
64,645
20,815
109,674
8,667
        Claims payable
0
0
0
0
(654,393)
            Net cash provided by (used in) operating activities
$2,727,516
$3,627,742
($2,146,109)
$4,209,149
$1,020,015
The accompanying notes are an integral part of the financial statements.
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