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Statement 28 <br />Cash flows from operating activities: <br />Cash received from departments <br />Cash paid to suppliers for goods and services <br />Cabarrus County, North Carolina <br />Internal Service Funds <br />Combining Statement of Cash Flows <br />For the Year Ended June 30, 2011 <br />Net cash provided (used) by operating activities <br />Cash flows from non - capital related financing activities: <br />Other nooperating revenues <br />Transfers from other funds <br />Net cash provided (used) by non - capital financing activities <br />Cash flows from investing activities: <br />Interest received on investments <br />Net cash provided (used) by investing activities <br />Net increase (decrease) in cash and cash equivalents <br />Cash and cash equivalents - July 1 <br />Cash and cash equivalents - June 30 <br />Reconciliation of operating income to net cash <br />provided by operating activities: <br />Operating income (loss) <br />Adjustments to reconcile operating income to <br />net cash provided by operating activities: <br />Changes in assets and liabilities: <br />(Increase) in accounts receivable and prepaid expenses <br />Increase in accounts payable and accrued liabilities <br />Total adjustments <br />Net cash provided (used) by operating activities <br />109 <br />1 -3 <br />Worker's Self- Insured <br />Compensation Hospitalization <br />Fund Fund Total <br />$ - $ 7,694,508 $ 7,694,508 <br />(2,574,609) (7,964,311) (10,538,920) <br />(2,574,609) (269,803) (2,844,412) <br />- 87,149 87,149 <br />920,000 - 920,000 <br />920,000 87,149 1,007,149 <br />3,971 11,156 15,127 <br />3,971 11,156 15,127 <br />(1,650,638) (171,498) (1,822,136) <br />2,000,638 4,265,270 6,265,908 <br />$ 350,000 $ 4,093,772 $ 4,443,772 <br />$ (1,773,143) $ (380,631) $ (2,153,774) <br />(28,824) (28,824) <br />(801,466) 139,652 (661,814) <br />(801,466) 110,828 (690,638) <br />$ (2,574,609) $ (269,803) $ (2,844,412) <br />Attachment number 1 <br />Page 236 <br />