ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 60
CITY OF EUSTIS, FLORIDA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE YEAR ENDED SEPTEMBER 30, 2021
(Concluded)
Reconciliation of Cash and Cash Equivalents
to Balance Sheet
Total Unrestricted Cash and Investments per the
Balance Sheet :
Cash and Cash Equivalents
Total Restricted Cash and Investments Per the
Balance Sheet :
Total Cash and Cash Equivalents
Business-Type
Activities
Water and
Sewer Utility
System Fund
$ 14,084,284
6,327,388
20,411,672
Reconciliation of Operating Income (Loss)
to Net Cash Provided by (Used in)
Operating Activities
Operating Income
2,992,827
Adjustments to Reconcile Operating Income (Loss) to Cash Provided
by (Used in) Operating Activities:
Depreciation
2,543,124
Provision for Uncollectible Accounts
17,388
Accounts and Interest Receivable
(135,153)
Prepaid Expenses
22,371
Inventories
(90,005)
Increase (Decrease) in Liabilities:
Accounts Payable
(135,225)
Utility Deposits
30,160
Net Pension Liability
(426,051)
Other Post Employment Benefits
(99,483)
Accrued Expenses
(11,995)
Deferred Inflow of Resources
334,031
Deferred Outflow of Resources
72,760
Net Cash Provided by (Used in)
Operating Activities
$
The notes to the financial statements are an integral part of this statement.
50
5,114,749