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Cabarrus County, North Carolina
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the Year Ended June 30, 2010
<br />Cash flows from operating activities:
<br />Cash received from customers
<br />Cash received from departments
<br />Cash paid to employees
<br />Cash paid to suppliers for goods and services
<br />Net cash used for operating activities
<br />Cash flows from non - capital financing activities:
<br />Transfers from other funds
<br />Net cash provided by non - capital financing activities
<br />Cash flows from capital and related financing activities:
<br />Acquisition of capital assets
<br />Net cash used forcapital and related financing activities
<br />Cash flows from investing activities:
<br />Interest received on investments
<br />Net cash provided 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 (loss) to net cash
<br />provided by (used for) operating activities:
<br />Operating income (loss)
<br />Adjustments not affecting cash:
<br />Depreciation expense
<br />Changes in assets and liabilities:
<br />(Increase) decrease in accounts receivable
<br />(Increase) decrease in contractors sales tax
<br />(Increase) decrease in customers receivable
<br />(Increase) decrease in prepaid rent
<br />(Increase) decrease in due from other governments
<br />Increase (decrease) in accounts payable and
<br />accrued liabilities
<br />Increase (decrease) in landfill closure and post closure care cost
<br />Increase (decrease) in OPEB payable
<br />Increase (decrease) in retainage payable
<br />Increase (decrease) in compensated absences payable
<br />Total adjustments
<br />Net cash provided by (used for) operating activities
<br />The notes to the financial statements are an integral part of this statement.
<br />Business -type
<br />Activities -
<br />Landfill
<br />Enterprise
<br />Fund
<br />—
<br />$ 1,222,558
<br />(501,722)
<br />(2,182,347)
<br />(1,461,511)
<br />(215,961)
<br />(215,961)
<br />8,489
<br />8,489
<br />(1,668,983)
<br />5,401,239
<br />$ 3,732,256
<br />$ (1,046,127)
<br />360,615
<br />(36,901)
<br />(5,434)
<br />(21,502)
<br />(861)
<br />(41,829)
<br />(761,346)
<br />19,355
<br />71,411
<br />1,108
<br />(415,384)
<br />$ (1,461,511)
<br />Non -cash capital and related financing activities:
<br />Capital assets in the Business -type activities were increased by $19,143 for contributed assets
<br />34
<br />G -2
<br />Exhibit 8
<br />Governmental
<br />Activities -
<br />Internal
<br />Service
<br />Funds
<br />7,758,708
<br />(8,016,264)
<br />(257,556)
<br />2,000,000
<br />2,000,000
<br />8,629
<br />8,629
<br />1,751,073
<br />4,514,835
<br />$ 6,265,908
<br />$ (947,288)
<br />(2,767)
<br />(1,230)
<br />693,729
<br />689,732
<br />$ (257,556)
<br />Page 521
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