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EXHIBIT 8PAGE 2 OF 2CABARRUS COUNTY, NORTH CAROLINASTATEMENT OF CASH FLOWSPROPRIETARY FUNDSFOR THE FISCAL YEAR ENDED JUNE 30, 2021Business‐type GovernmentalActivitiesActivitiesLandfillInternalEnterprise ServiceFundFundsReconciliation of operating income (loss) to net cash    provided by (used for) operating activities:Operating income (loss)(126,521)$                2,257,846$              Depreciation expense135,213                   5,933                       Pension expense(14,234)                    ‐                                Accounts receivable and prepaid expenses26                             60,915                     Customers receivable4,394                       ‐                                Due from other governments(21,924)                    ‐                                Increase in pension Liability29,862                     ‐                                Accrued salaries and compensated absences payable26                             (551,399)                  Accounts payable(5,919)                      ‐                                Deferred inflows of resources (OPEB)(20,971)                    ‐                                Landfill closure post‐closure care cost(78,100)                    ‐                                OPEB Liability33,449                     ‐                                Deferred inflows of resources (OPEB)(6,805)                      ‐                                Total adjustments55,017                     (484,551)                  Net cash provided by operating activities(71,504)$                   1,773,295$              The notes to the financial statements are an integral part of this statement.40