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
575
Unemployment
Compensation
580
Risk
Management
Insurance
585
Health
Insurance
586
Post
Employment
Health Plan
Cash Flows from Operating Activities:
Receipts from customers $ - $ 2,575 $ 46,353 $ 594,658
Receipts from interfund services provided 52,307 1,937,417 4,989,785 201,256
Payment to suppliers (31,099) (1,442,738) (4,411,532) (652,818)
Payments to employees - (132,215) - -
Payments to other funds (1,480) (59,533) (90,020) (3,400)
Net Cash Provided (Used) by Operating Activities 19,728 305,506 534,586 139,696
Cash Flows from Non-capital Financing Activities:
Transfer to other funds - - - -
Loans to other funds - 105,879 - -
Federal and state operating grants - - - -
Net Cash Provided (Used) by Non-capital Financing Activities - 105,879 - -
Cash Flows from Capital and Related Financing Activities:
Purchase of capital assets - - - -
Net Cash (Used) by Capital and Related Financing Activities - - - -
Cash Flows from Investing Activities:
iti
Proceeds from sales and maturities of investments 124,929 5,006,748 606,921 614,289
Purchase of investments (59,294) (3,065,120) (908,292) (743,757)
Interest and dividends received 10,121 207,745 13,322 49,140
Net Cash Provided (Used) by Investing Activities 75,756 2,149,373 (288,049) (80,328)
Net Increase (Decrease) in Cash and Cash Equivalents 95,484 2,560,758 246,537 59,368
Cash and Cash Equivalents, Beginning of Year 28,930 90,402 32,947 623,900
Cash and Cash Equivalents, End of Year $ 124,414 $ 2,651,160 $ 279,484 $ 683,268
Reconciliation of Operating Income (Loss) to Net Cash Provided (Used)
by Operating Activities
Operating income (loss) $ 6,290 $ 482,097 $ 503,515 $ (462,364)
Depreciation expense - - - -
(Increase) decrease in accounts receivable - (180,546) 895 -
(Increase) decrease in prepaid items - 2,263 28,772 -
Increase (decrease) in accounts payable 13,438 1,008 - 7,402
Increase (decrease) in salaries/benefits payable - 684 - -
Increase (decrease) in other liabilities - - - 594,658
Increase (decrease) in unearned revenue - - 1,404 -
Total Adjustments 13,438 (176,591) 31,071 602,060
Net Cash Provided (Used) by Operating Activities $ 19,728 $ 305,506 $ 534,586 $ 139,696
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