
The notes to the financial statements are an integral part of this statement.
51
Basic Financial Statements
County of San Diego
Comprehensive Annual Financial Report
For the year ended June 30, 2012
[
]
Statement of Cash Flows - Proprietary Funds
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
For the Year Ended June 30, 2012 (In Thousands)
Business-type
Activities
Governmental
Activities
Enterprise Funds
Internal Service
Funds
Cash flows from operating activities:
Cash received from customers
$
31,211
20,615
Cash received from other funds
6,343
301,755
Cash payments to suppliers
(27,273)
(226,305)
Cash payments to employees
(7,163)
(36,729)
Cash payments to other funds
(1,485)
(10,540)
Cash paid for claims and judgments
(29,283)
Net cash provided (used) by operating activities
1,633
19,513
Cash flows from noncapital financing activities:
Operating grants
1,467
3,759
Transfers from other funds
360
9,918
Transfers to other funds
(332)
(5,032)
Payments received on advances to other funds
38
Principal paid on long-term debt
(855)
Interest paid on long-term debt
(189)
Other noncapital increases
1
Net cash provided (used) by noncapital financing activities
1,496
7,639
Cash flows from capital and related financing activities:
Capital contributions
567
Acquisition of capital assets
(4,491)
(9,782)
Proceeds from sale of assets
1
681
Principal paid on long-term debt
(254)
Principal paid on capital lease
(27)
Interest paid on long-term debt
(88)
Interest paid on capital lease
(10)
Net cash provided (used) by capital and related financing activities
(4,832)
(8,571)
Cash flows from investing activities:
Investment earnings
565
883
Net increase (decrease) in cash and cash equivalents
(1,138)
19,464
Cash and cash equivalents - beginning of year
82,420
190,861
Cash and cash equivalents - end of year
81,282
210,325
Reconciliation of operating income (loss) to net cash provided (used) by operating activities:
Operating income (loss)
(4,204)
(8,253)
Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:
Decrease (increase) in accounts receivables
1,327
2,516
Decrease (increase) in due from other funds
(511)
(589)
Decrease (increase) in inventory
(1)
(228)
Increase (decrease) in accounts payable
(223)
4,832
Increase (decrease) in accrued payroll
14
102
Increase (decrease) in due to other funds
(218)
2,340
Increase (decrease) in unearned revenue
26
82
Increase (decrease) in compensated absences
(7)
2
Increase (decrease) in claims and judgments
3,241
Depreciation/amortization
5,430
15,468
Total adjustments
5,837
27,766
Net cash provided (used) by operating activities
1,633
19,513
Non-cash investing and capital financing activities:
Capital acquisitions included in accounts payable
410
1,252
Governmental contributions of capital assets
33
Contribution to governmental capital assets
$
6,733