CITY OF TEMECULA COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS YEAR ENDED JUNE 30, 2009 Governmental Activities - Internal Service Funds Cash Flows from Operating Activities: Cash received from customers and users Cash paid to suppliers for goods and services Cash paid to employees for services Net Cash Provided (Used) by Operating Activities Cash Flows from Capital and Related Financing Activities: Acquisition and construction <strong>of</strong> capital assets Principal payments on capital lease Interest paid on capital debt Proceeds from sales <strong>of</strong> capital assets Net Cash Provided (Used) by Capital and Related Financing Activities Cash Flows from Investing Activities: Interest received Net Cash Provided (Used) by Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning <strong>of</strong> Year Cash and Cash Equivalents at End <strong>of</strong> Year Reconciliation <strong>of</strong> Operating Income to Net Cash Provided (Used) by Operating Activities: Operating income (loss) Adjustments to reconcile operating income (loss) net cash provided (used) by operating activities: Depreciation (Increase) decrease in accounts receivable (Increase) decrease in prepaid expense Increase (decrease) in accounts payable Increase (decrease) in accrued liabilities Increase (decrease) in deferred/unearned revenue Increase (decrease) in claims and judgments Increase (decrease) in compensated absences Total Adjustments Net Cash Provided (Used) by Operating Activities Facilities Totals $ 724,536 $ 3,724,858 (272,639) (1,673,719) (421,949) (2,027,009) 29,948 24,130 - (437,988) - (41,875) - (8,883) - 2,543 - (486,203) 3,147 97,812 3,147 97,950 33,095 (364,123) 192,098 3,717,531 $ 225,193 $ 3,353,408 $ 23,307 $ (719,263) - 572,613 110 (1,386) - 1,464 (4,088) 191,852 2,901 31,828 - (4,151) - (81,957) 7,718 33,130 6,641 743,393 $ 29,948 $ 24,130 Non-Cash Investing, Capital, and Financing Activities: There were no noncash investing, capital or financing activities 101
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