Comprehensive Annual Financial Report - St. Tammany Parish ...

ST. TAMMANY PARISH, LOUISIANA
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended December 31, 2010
502
Parish
Administration
504
Public Works
Administration
505
Facilities
Management
Administration
515
Public Works
Building
Cash Flows from Operating Activities:
Receipts from customers $ 16,329 $ 154,345 $ - $
-
Receipts from interfund services provided 6,627,043 5,124,819 936,280 479,070
Payment to suppliers (1,749,149) (1,725,283) (277,400) (298,526)
Payments to employees (3,766,114) (3,553,816) (592,080) -
Payments to other funds - - - (19,203)
Net Cash Provided (Used) by Operating Activities 1,128,109 65 66,800 161,341
Cash Flows from Non-capital Financing Activities:
Transfer to other funds (5,000) (360,948) (1,000) -
Loans to other funds - - - -
Federal and state operating grants - 103,874 - -
Net Cash Provided (Used) by Non-capital Financing Activities (5,000) (257,074) (1,000) -
Cash Flows from Capital and Related Financing Activities:
Purchase of capital assets - (14,686) - -
Net Cash (Used) by Capital and Related Financing Activities - (14,686) - -
Cash Flows from Investing Activities:
Proceeds from sales and maturities of investments 1,224,043 431,615 92,315 55,697
Purchase of investments (1,265,801) (213,376) (121,286) (138,633)
Interest and dividends received - - 2,338 4,934
Net Cash Provided (Used) by Investing Activities (41,758) 218,239 (26,633) (78,002)
Net Increase (Decrease) in Cash and Cash Equivalents 1,081,351 (53,456) 39,167 83,339
Cash and Cash Equivalents, Beginning of Year 233,351 53,456 6,910 12,815
Cash and Cash Equivalents, End of Year $ 1,314,702 $ - $ 46,077 $ 96,154
Reconciliation of Operating Income (Loss) to Net Cash Provided (Used)
by Operating Activities
Operating income (loss) $ 1,227,523 $ 153,999 $ 54,258 $ 53,618
Depreciation expense 31,896 117,762 - 105,656
(Increase) decrease in accounts receivable 84 49,699 - (3,500)
(Increase) decrease in prepaid items 8,962 1,145 - -
Increase (decrease) in accounts payable (171,001) (206,750) 9,396 5,567
Increase (decrease) in salaries/benefits payable 30,645 (115,090) 3,146 -
Increase (decrease) in other liabilities - (700) - -
Increase (decrease) in unearned revenue - - - -
Total Adjustments (99,414) (153,934) 12,542 107,723
Net Cash Provided (Used) by Operating Activities $ 1,128,109 $ 65 $ 66,800 $ 161,341
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