2012 Comprehensive Annual Financial Report - City of Oklahoma City

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STATEMENT OF CASH FLOWS CITY OF OKLAHOMA CITY, OKLAHOMA PROPRIETARY FUNDS For the Year Ended June 30, 2012 (dollars are in thousands) Water and Other Total Internal Wastewater Enterprise Enterprise Service OCAT OCWUT Fund MCA OCEAT Funds Funds Funds CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers--------------------------------------------- $55,526 $193,443 $ - $208 $41,606 $23,033 $313,816 $78,036 Cash payments to suppliers for goods and services--------------------- (10,452) (26,683) (35,119) (419) (25,214) (19,832) (117,719) (69,712) Cash payments to employees and professional contractors for services------------------------------------- (1) - (41,684) (217) - (29,637) (71,539) (12,021) Operating payments from (to) component units------------------------- - 3 - - - 3,922 3,925 - Cost reimbursements from (to) other funds------------------------------ (14,158) (76,913) 76,913 - (10,520) 24,678 - - Other cash receipts----------------------------------------------------------- 2,950 678 19 22 495 80 4,244 3,268 Net cash provided (used) by operating activities----------------- 33,865 90,528 129 (406) 6,367 2,244 132,727 (429) CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Cash received from operating grants-------------------------------------- 706 - - - - - 706 - Transfers received from (paid to) other funds--------------------------- (8) (9,904) (1,305) 6,599 (717) 5,812 477 1,104 Non-capital payments from component units---------------------------- - 1,282 - - - - 1,282 - Net cash provided (used) by non-capital financing activities-- 698 (8,622) (1,305) 6,599 (717) 5,812 2,465 1,104 CASH FLOWS FROM CAPITAL AND CAPITAL RELATED FINANCING ACTIVITIES Proceeds from issuance of long-term debt------------------------------- - 61,885 - - - 9,013 70,898 - Payments for acquisition and construction of capital assets----------- (25,448) (112,692) - (137) (717) (9,375) (148,369) (24) Principal paid on long-term debt------------------------------------------ (17,740) (10,089) - (3,305) (1,527) (2,305) (34,966) - Interest paid on long-term debt--------------------------------------------- (7,146) (22,795) - (3,345) (185) (3,854) (37,325) (4) Facility charge revenue received------------------------------------------- 7,135 - - - - - 7,135 - Capital/financing payments from (to) component units---------------- - 289 - - - - 289 - Proceeds from sale of assets------------------------------------------------ 35 - - - 46 14 95 - Capital grants and contributions received-------------------------------- 7,012 - - - - - 7,012 - Net cash used by capital and related financing activities------- (36,152) (83,402) - (6,787) (2,383) (6,507) (135,231) (28) CASH FLOWS FROM INVESTING ACTIVITIES Payments for purchase of investments------------------------------------ (24,263) (284,678) - (9,203) (46,443) (27,650) (392,237) - Proceeds from sale of investments----------------------------------------- 25,308 290,374 - 11,077 40,255 23,127 390,141 - Changes in pooled investments-------------------------------------------- - - 3,362 - - 548 3,910 (3,664) Investment income received------------------------------------------------ 579 1,306 90 535 141 134 2,785 289 Purchased interest------------------------------------------------------------ - - 5 - 27 2 34 7 Receipts from oil and gas royalties---------------------------------------- - 56 - - - - 56 - Net cash provided (used) by investing activities------------------ 1,624 7,058 3,457 2,409 (6,020) (3,839) 4,689 (3,368) Net increase (decrease) in cash------------------------------------------ 35 5,562 2,281 1,815 (2,753) (2,290) 4,650 (2,721) Cash, beginning-------------------------------------------------------------- 1,722 25,318 352 636 10,142 4,825 42,995 9,587 Cash, ending----------------------------------------------------------------- $1,757 $30,880 $2,633 $2,451 $7,389 $2,535 $47,645 $6,866 40
STATEMENT OF CASH FLOWS CITY OF OKLAHOMA CITY, OKLAHOMA PROPRIETARY FUNDS For the Year Ended June 30, 2012 (dollars are in thousands) Water and Other Total Internal Wastewater Enterprise Enterprise Service OCAT OCWUT Fund MCA OCEAT Funds Funds Funds RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Operating income (loss)------------------------------------------------------------ $12,000 $64,883 ($12,030) $1,184 $4,582 ($12,243) $58,376 ($4,359) ADJUSTMENTS TO RECONCILE OPERATING INCOME (LOSS) TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Depreciation-------------------------------------------------------------------------- 20,715 26,437 12,030 633 1,790 11,382 72,987 2,089 Other revenue (expense)------------------------------------------------------------ 2,822 365 (8) 33 217 88 3,517 217 Changes in assets and liabilities: (Increase) decrease in accounts receivable----------------------------------- (1,362) (1,669) - - (145) (337) (3,513) 3,109 (Increase) decrease in due from other funds--------------------------------- - - 4,683 - 227 963 5,873 (8,373) (Increase) decrease in receivable from component units------------------- - 3 - - - 1,722 1,725 28 (Increase) decrease in inventories---------------------------------------------- (108) - (2,631) - (225) (27) (2,991) (6) (Increase) decrease in prepaid assets------------------------------------------ - (466) (17) 34 (19) 2 (466) (147) (Increase) decrease in intergovernmental receivable------------------------ - - - (2,148) - - (2,148) - (Increase) decrease in other assets--------------------------------------------- 129 - - - - - 129 121 Increase (decrease) in accounts payable-------------------------------------- (143) 689 1,695 5 75 451 2,772 (643) Increase (decrease) in wages and benefits payable-------------------------- (54) - (290) - - (183) (527) (43) Increase (decrease) in due to other funds------------------------------------- - 286 (4,969) (151) (449) (577) (5,860) 8,463 Increase (decrease) in payable to component unit--------------------------- - - - - - - - (73) Increase (decrease) in compensated absences------------------------------- (29) - 270 4 - (3) 242 129 Increase (decrease) in long-term debt----------------------------------------- 19 - - - - - 19 (1,318) Increase (decrease) in notes, lease and estimated claims payable-------- - - - - - - - (105) Increase (decrease) in net other post-employment benefit obligation---- 251 - 1,396 - - 1,006 2,653 482 Increase (decrease) in deferred revenue--------------------------------------- (375) - - - 314 - (61) - Total adjustments------------------------------------------------------------- 21,865 25,645 12,159 (1,590) 1,785 14,487 74,351 3,930 Net cash provided (used) by operating activities------------------ $33,865 $90,528 $129 ($406) $6,367 $2,244 $132,727 ($429) NON-CASH INVESTING, CAPITAL, AND FINANCING ACTIVITIES Net increase (decrease) in fair value of investments--------------------------- $81 $ - ($40) $ - $ - ($26) $15 ($62) Donated assets----------------------------------------------------------------------- 2,872 202 10,710 - - - 13,784 - Issuance of capital leases----------------------------------------------------------- - - - - - 355 355 - Other---------------------------------------------------------------------------------- - 1,653 - - - - 1,653 - Total non-cash investing, capital, and financing activities----- $2,953 $1,855 $10,670 $ - $ - $329 $15,807 ($62) cash 0 0 0 0 0 0 0 0 operating activities 0 0 0 0 0 0 0 0 cash beg to py end 0 0 0 0 0 0 0 0 See accompanying notes to financial statements. 41
Page 1: Comprehensive Annual Financial Repo
Page 5 and 6: TABLE OF CONTENTS June 30, 2012 I.
Page 7 and 8: TABLE OF CONTENTS June 30, 2012 Oth
Page 9: Introductory
Page 12 and 13: TRANSMITTAL LETTER June 30, 2012 CI
Page 15: SELECTED CITY OFFICIALS June 30, 20
Page 19 and 20: Independent Accountants’ Report o
Page 21 and 22: The Honorable Mayor and City Counci
Page 23 and 24: MANAGEMENT'S DISCUSSION AND ANALYSI
Page 35: Basic Financial Statements
Page 38 and 39: STATEMENT OF NET ASSETS June 30, 20
Page 40 and 41: BALANCE SHEET CITY OF OKLAHOMA CITY
Page 42 and 43: STATEMENT OF REVENUES, EXPENDITURES
Page 48 and 49: STATEMENT OF FUND NET ASSETS PROPRI
Page 52 and 53: STATEMENT OF FIDUCIARY NET ASSETS J
Page 54 and 55: COMBINING STATEMENT OF NET ASSETS C
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Page 59 and 60: TABLE OF CONTENTS INCOMPLETE. UPDAT
Page 61 and 62: NOTES TO FINANCIAL STATEMENTS June
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NOTES TO FINANCIAL STATEMENTS June
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Required Supplementary Information
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REQUIRED SUPPLEMENTARY INFORMATION
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Non-Major Governmental Funds
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Special Revenue Funds (continued) *
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COMBINING BALANCE SHEET NON-MAJOR G
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COMBINING STATEMENT OF REVENUES, EX
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SCHEDULE OF REVENUES, EXPENDITURES,
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SCHEDULE OF REVENUES, EXPENDITURES
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Non-Major Enterprise Funds Enterpri
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COMBINING STATEMENT OF REVENUES, EX
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Internal Service Funds
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COMBINING STATEMENT OF FUND NET ASS
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COMBINING STATEMENT OF CASH FLOWS C
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Fiduciary Funds Fiduciary funds are
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COMBINING STATEMENT OF CHANGES CITY
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Component Unit
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STATEMENT OF CASH FLOWS CITY OF OKL
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CAPITAL ASSETS CITY OF OKLAHOMA CIT
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LONG-TERM DEBT SUPPORTING GENERAL G
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CITY OF OKLAHOMA CITY, OKLAHOMA Due
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CITY OF OKLAHOMA CITY, OKLAHOMA Tra
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Statistical
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PRIMARY GOVERNMENT CITY OF OKLAHOMA
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GOVERNMENTAL FUNDS CITY OF OKLAHOMA
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TAX REVENUES BY SOURCE (1) June 30,
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TAXABLE ASSESSED VALUE AND ESTIMATE
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PROPERTY TAX RATES OF DIRECT AND CI
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PRINCIPAL PROPERTY TAXPAYERS CITY O
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RATIOS OF GENERAL BONDED DEBT TO TA
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PLEDGED-REVENUE BOND COVERAGE CITY
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DEMOGRAPHIC STATISTICS CITY OF OKLA
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PRIMARY GOVERNMENT CITY OF OKLAHOMA
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OPERATING INDICATORS BY FUNCTION (1
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2012 Comprehensive Annual Financial Report - City of Oklahoma City

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