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STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2014
<br />With Comparative Totals For The Year Ended December 31, 2013
<br />Cash flows from operating activities
<br />Statement 8
<br />Governmental
<br />Business -Type Activities Enterprise Funds Activities -
<br />701/704 Water Internal Service
<br />Liquor 705 and Sewer Totals Fund
<br />2014 2013
<br />Receipts from customers and users
<br />$6,076,040
<br />$1,758,728
<br />$7,834,768
<br />$8,791,589
<br />$ -
<br />Payment to suppliers
<br />(4,978,554)
<br />(1,371,483)
<br />(6,350,037)
<br />(6,497,359)
<br />-
<br />Payment to employees
<br />(706,554)
<br />(726,296)
<br />(1,432,850)
<br />(1,407,851)
<br />(27,022)
<br />Miscellaneous revenue
<br />58,262
<br />3,182
<br />61,444
<br />66,478
<br />$952,857 ($27,022)
<br />Net cash flows provided by (used in) operating activities
<br />449,194
<br />(335,869)
<br />113,325
<br />952,857
<br />(27,022)
<br />Cash flows from noncapital financing activities:
<br />Transfer from other funds
<br />-
<br />15,645
<br />15,645
<br />-
<br />86,300
<br />Transfer to General Fund
<br />(214,244)
<br />(50,000)
<br />(264,244)
<br />(380,800)
<br />-
<br />Transfer to Capital Project Funds
<br />(181,200)
<br />(50,000)
<br />(231,200)
<br />(158,200)
<br />-
<br />Change in interfund receivable/payable
<br />-
<br />-
<br />-
<br />-
<br />(32,531)
<br />Net cash flows provided by (used in) noncapital financing
<br />activities
<br />(395,444)
<br />(84,355)
<br />(479,799)
<br />(539,000)
<br />53,769
<br />Cash flows from capital and related
<br />financing activities:
<br />Acquisiton of capital assets
<br />Change in interfund loan receivable/payable
<br />Interest received on interfund receivable
<br />Proceeds from debt
<br />Issuance costs paid on debt
<br />Principal paid on debt
<br />Interest paid on debt
<br />Net cash flows provided by (used in) capital and related
<br />financing activities
<br />Cash flows from investing activities:
<br />Investment income
<br />Net increase (decrease)in cash and cash equivalents
<br />Cash and cash equivalents - January 1
<br />Cash and cash equivalents - December 31
<br />Reconciliation of operating income (loss) to net cash
<br />provided (used) by operating activities:
<br />Operating income (loss)
<br />Adjustments to reconcile operating income (loss)
<br />to net cash flows from operating activities:
<br />Miscellaneous revenue
<br />Depreciation
<br />Changes in assets and liabilities:
<br />Decrease (increase)in receivables
<br />Decrease (increase) in prepaid items
<br />Decrease (increase) in inventory
<br />Increase (decrease)in payables
<br />Total adjustments
<br />Net cash provided by operating activities
<br />- (30,937)
<br />(30,937)
<br />-
<br />11,195
<br />11,195
<br />1,098,029
<br />41,623
<br />41,623
<br />67,730
<br />- -
<br />-
<br />1,489,964
<br />- -
<br />-
<br />(36,898)
<br />- (110,000)
<br />(110,000)
<br />(1,545,000)
<br />- (28,383)
<br />(28,383)
<br />(48,458)
<br />0 (116,502) (116,502) 1,025,367 0
<br />5,881
<br />64,008
<br />69,889
<br />(10,059) 225
<br />59,631
<br />(472,718)
<br />(413,087)
<br />1,429,165 26,972
<br />401,808
<br />4,137,034
<br />4,538,842
<br />3,109,677 -
<br />$461,439
<br />$3,664,316
<br />$4,125,755
<br />$4,538,842 $26,972
<br />$198,799 ($331,139) ($132,340) $371,979 ($38,780)
<br />58,262 3,182 61,444 66,478
<br />76,566 288,955 365,521 325,320
<br />(1,999)
<br />(41,521)
<br />(43,520)
<br />2,763 -
<br />(3,918)
<br />792
<br />(3,126)
<br />15,516 -
<br />(72,202)
<br />-
<br />(72,202)
<br />35,094 -
<br />193,686
<br />(256,138)
<br />(62,452)
<br />135,707 11,758
<br />250,395
<br />(4,730)
<br />245,665
<br />580,878 11,758
<br />$449,194
<br />($335,869)
<br />$113,325
<br />$952,857 ($27,022)
<br />Noncash investing, capital and financing activities:
<br />Liquor assets in the amount of $7,125 and $0 were contributed to the Water and Sewer Fund in 2014 and 2013, respectively.
<br />Water and Sewer System assets in the amount of $490,656 and $1,348,238 were contributed to the Water and Sewer Fund in 2014 and 2013, respectively.
<br />The accompanying notes are an integral part of these financial statements.
<br />39
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