PACKET 2026 6 8 Work Session website

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23 
 
Cash Flow Budget 
Water Division 
 
 
 
 
 
 
Budget 2027
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Operating Income 296,364            
Adjustments to Reconcile Operating Income
to Net Cash Provided by Operations
Depreciation 866,073            
Changes in Assets and Liabilities:
Receivables (32,286)             
Due from Other Divisions -                   
Other Receivables (210)                  
Prepaid Expenses (7,358)               
Materials and Supplies Inventory (8,727)               
Current Liabilities (47,836)             
Customer Deposits 788                   
Deferred Pension Outflows (123,067)           
Deferred Pension Inflows (147,805)           
Net Pension Obligation (23,029)             
Retirements and Salvage (20,601)             
     Net Cash from Operating Activities 752,308            
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Bonds Payable 6,500,000          
Notes Payable (66,335)             
     Net Cash from Financing Activities 6,433,665          
CASH FLOW FROM CAPITAL AND INVESTING ACTIVITIES:
Adj. R/E Recognize GASB 33 Change -                   
Adj. R/E to Recognize Net Pension Obligation -                   
Grants, Contributions & Other Extraordinary 29,000              
Water Utility Plant (net investment less retirements) (10,380,000)       
    Net from Capital and Financing Activities (10,351,000)       
 
Net Changes in Cash Position (3,165,028)         
Cash at Beginning of Period 7,207,287          
Cash at End of Period 4,042,259          
Changes in Cash and Equivalents (3,165,028)