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Combining Statement of Cash Flows - Internal Service Funds
from City of Downey Annual Comprehensive Financial Report For Fiscal Year Ended June 30, 2022
by downeyca
COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2022
Cash Flows from Operating Activities:
Cash received from customers and users Cash paid to suppliers for goods and services Cash paid to employees for services
Net Cash Provided (Used) by Operating Activities Governmental Activities - Internal Service Funds Employee
Benefits Equipment Totals
3,030,533 $ 2,590,517 $ $
5,621,050 (12,664) (2,089,562) (2,102,226) (3,072,465) (221,427) (3,293,892)
(54,596) 279,528 224,932
Cash Flows from Non-Capital
Financing Activities:
Repayment of Advance to other funds 104,749 - 104,749
Net Cash Provided (Used) by Non-Capital Financing Activities 104,749 125,299 230,048 Cash Flows from Capital and Related Financing Activities:
Acquisition and construction of capital assets Principal paid on capital debt Interest paid on capital debt Proceeds from sales of capital assets - (311,288) (311,288) - (94,796) - (52,530) (94,796) (52,530)
- 196,547 196,547
Net Cash Provided (Used) by Capital and Related Financing Activities - (262,067) (262,067)
Net Increase (Decrease) in Cash and Cash Equivalents 50,153 142,760 192,913
Cash and Cash Equivalents at Beginning of Year 26,307,387 1,322,650 27,630,037
Cash and Cash Equivalents at End of Year 26,357,540$ 1,465,410$ 27,822,950 $ Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities:
Operating income (loss) $ - $ 166,524 $ 166,524
Adjustments to Reconcile Operating Income (loss) Net Cash Provided (used) by Operating Activities:
Depreciation/ amortization - 326,688 326,688 (Increase) decrease in accounts receivable - 3,789 3,789 (Increase) decrease in due from other governments - 27,498 27,498 (Increase) decrease in inventories - (24,122) (24,122) (Increase) decrease in prepaid expense (12,664) - (12,664) (Increase) decrease in deferred pension related outflows - 728,413 728,413
Increase (decrease) in accounts payable (41,932) 578 (41,354)
Increase (decrease) in accrued liabilities - 4,759 4,759
Increase (decrease) in compensated absences - 7,434 7,434
Increase (decrease) in net pension liability - (1,159,485) (1,159,485)
Increase (decrease) in deferred pension related inflows - 197,452 197,452
Total Adjustments
Net Cash Provided (Used) by Operating Activities (54,596) 113,004
$ (54,596) $ 279,528 58,408
$ 224,932
Non-Cash Investing, Capital, and Financing Activities:
Gain on disposal of capital assets - 90,875 $ $ 90,875
CUSTODIAL FUNDS
Cemetery District Fund is used to account for the financial operations of an independent governmental entity which the City provides accounting services to.
1913 Act Bond Fund is used to account for the revenues associated with the City’s 1913 Act projects.
Elm Vista Fund is used to account for funds provided by private property owners to construct certain public right-of-way improvements in their neighborhood.
Columbia Memorial Space Learning Center Foundation Fund is used to account for the construction and implementation of educational programs for the Columbia Memorial Space Learning Center.
Southeast Area Animal Control Authority (SEAACA) Fund is used to account for the financial operations of an independent governmental entity which the City provides accounting services to.
Southeast Water Coalition Fund is a joint powers authority established to protect the Central Groundwater Basin.
