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Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. |
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Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 |
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| Business-Type Activities Enterprise Funds | Governmental Activities | |||||
| Water and Sewer | Parking Facilities | Totals | Internal Service Funds | |||
| CASH FLOWS FROM OPERATING ACTIVITIES | ||||||
| Receipts from customers | $ 11,400,200 | $ 1,345,292 | $ 12,745,492 | $ 15,326,343 | ||
| Payments to suppliers | (2,725,349) | (365,137) | (3,090,486) | (2,812,238) | ||
| Payments to employees | (3,360,055) | (750,828) | (4,110,883) | (4,209,688) | ||
| Internal activity - payments to other funds | (1,296,768) | (1,296,768) | ||||
| Claims paid | (8,482,451) | |||||
| Other receipts (payments) | ( 2,325,483) | ( 2,325,483) | 1,061,118 | |||
| Net cash provided by operating activities | 1,692,545 | 229,327 | 1,921,872 | 883,084 | ||
| CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: | ||||||
| Operating subsidies and transfers to other funds | (290,000) | (211,,409) | (501,409) | (175,033) | ||
| CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: | ||||||
| Proceeds from capital debt | 4,041,322 | 8,660,778 | 12,702,100 | |||
| Capital contributions | 1,645,919 | 1,645,919 | ||||
| Purchases of capital assets | (4,194,035) | (144,716) | (4,338,751) | (400,086) | ||
| Principal paid on capital debt | (2,178,491) | (8,895,000) | (11,073,491) | (954,137) | ||
| Interest paid on capital debt | (1,479,708) | (1,166,546) | (2,646,254) | 41,616 | ||
| Other receipts (payments) | 19,174 | 19,174 | 131,416 | |||
| Net cash (used) by capital and related financing activities | (2,164,993) | (1,526,310) | (3,691,303) | (1,264,423) | ||
| CASH FLOWS FROM INVESTING ACTIVITIES | ||||||
| Proceeds from sales and maturities of investments | 15,684 | |||||
| Interest and dividends | 454,793 | 143,747 | 598,540 | 129,550 | ||
| Net cash provided by investing activities | 454,793 | 143,747 | 598,540 | 145,234 | ||
| Net (decrease) in cash and cash equivalents | (307,655) | (1,364,645) | (1,672,300) | (411,138) | ||
| Balances - beginning of the year | 8,724,308 | 3,227,135 | 11,951,443 | 3,747,237 | ||
| Balances - end of the year | $ 8,416,653 | $ 1,862,490 | $10,279,143 | $ 3,336,099 | ||
| Reconciliation of operating income (loss) to net cash provided (used) by operating activities: | ||||||
| Operating income (loss) |
$ 4,422,127 |
$ (238,804) |
$ 4,183,323 |
$ (540,532) |
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| Adjustments to reconcile operating income to net cash provided (used) by operating activities: | ||||||
| Depreciation expense |
1,163,140 |
542,049 |
1,705,189 |
1,707,872 |
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| Change in assets and liabilities: | ||||||
| Receivables, net |
653,264 |
1,205 |
654,469 |
31,941 |
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| Inventories |
2,829 |
2,829 |
39,790 |
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| Accounts and other payables |
(297,446) |
(86,643) |
(384,089) |
475,212 |
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| Accrued expenses |
(4,251,369) |
11,520 |
(4,239,849) |
(831,199) |
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| Net cash provided by operating activities |
$ 1,692,545 |
$ 229,327 |
$ 1,921,872 |
$ 883,084 |
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Note: The required information about noncash investing, capital, and financing activities is not illustrated.