Orange County NC Website
Exhibit I <br />ORANGE COUNTY, NORTH CAROLINA <br />STATEMENT OF CASH FLOWS <br />PROPRIETARY FUNDS <br />FOR THE YEAR ENDED JUNE 30, 2012 <br />Internal Service Funds <br />Major <br />Nonmajor <br />TotalDentalOPC <br />Solid WasteSportsPlexEfland SewerEnterpriseInsuranceRetiree Health <br />FundFundFundFundsFundFund <br />Cash Flows from Operating Activities: <br />Cash received from customers$ 8,557,118$ 2,780,440$ -$ 11,337,558$ -$ 510,006 <br />Cash received from assessments-146,202146,202- <br />-- <br />Cash received from employee contributions----362,899 <br />- <br />Cash paid to employees365,7415,574-371,315- <br />- <br />Cash paid for goods and services(7,921,536)(2,404,612)(231,238)(10,557,386)(38,210) <br />- <br />----(422,804)- <br />Cash paid for claims <br />1,001,323381,402(85,036)1,297,689(98,115)510,006 <br />Net cash provided (used) by operating activities <br />Cash Flows from Non-Capital <br />Financing Activities: <br />Transfers in1,617,852649,27988,5002,355,63110,000 <br />- <br />419,354--419,354-- <br />Non-capital grants <br />Net cash provided (used) by non-capital <br />2,037,206649,27988,5002,774,98510,000- <br /> financing activities <br />Cash Flows from Capital and Related <br />Financing Activities: <br />Payments related to the acquisition of capital assets(571,244)(184,190)-(755,434)- <br />- <br />Interest paid on long-term debt(57,636)(256,620)-(314,256)- <br />- <br />Proceeds on debt issuance3,000,000--3,000,000- <br />- <br />(527,698)(376,367)-(904,065)-- <br />Payments related to the payment of debt <br />Net cash provided (used) by <br />1,843,422(817,177)-1,026,245-- <br /> capital and related financing activities <br />Cash Flows from Investing Activities: <br />10,001-6610,067140- <br />Interest on investments <br />Net increase (decrease) in cash and cash equivalents4,891,952213,5043,5305,108,986(87,975)510,006 <br />Cash and Cash Equivalents: <br />12,941,900943,408159,67114,044,979289,754- <br />Beginning of year - July 1 <br />$ 17,833,852$ 1,156,912$ 163,201$ 19,153,965$ 201,779$ 510,006 <br />End of year - June 30 <br />Reconciliation of Operating Income (Loss) to Net <br />Cash Provided (Used) by Operating Activities: <br />Operating income (loss)$ (2,179,342)$ 93,900$ (170,482)$ (2,255,924)$ (113,963)$ 510,006 <br />Adjustments to reconcile operating income (loss) to <br /> net cash provided (used) by operating activities: <br />Depreciation 786,278259,01087,1341,132,422-- <br />Post-closure cost1,774,503--1,774,503-- <br />Changes in assets and liabilities: <br />(Increase) decrease in accounts receivable210,976(21,157)-189,819-- <br />(Increase) decrease in prepaid expenses-(1,445)-(1,445)-- <br />Increase (decrease) in accounts payable <br /> and accrued liabilities184,29629,625(1,688)212,23315,848- <br />Increase (decrease) in compensated absences payable <br />-5,574-5,574-- <br />Increase (decrease) in unearned revenues-15,895-15,895-- <br />224,612--224,612-- <br />Increase (decrease) in other post-employment benefits <br />$ 1,001,323$ 381,402$ (85,036)$ 1,297,689$ (98,115)$ 510,006 <br />Net cash provided (used) by operating activities <br />The accompanying notes are an integral part of the financial statements. <br />26 <br /> <br />