PACKET 2026 6 8 Work Session website

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35 
 
Cash Flow Budget 
Wastewater Division 
 
 
 
Budget 2027
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Operating Income 508,799            
Adjustments to Reconcile Operating Income to Net Cash Provided 
by Operations:
Depreciation 2,101,377          
Changes in Assets and Liabilities:
Receivables (15,127)             
Prepaid Expenses (25,054)             
Materials and Supplies Inventory (148,849)           
Bond and TML Sinking Funds -                   
Reserve -                   
Accounts Payable (9,535)               
Accrued Liabilities 18,716              
Customer Deposits 790                   
Deferred Pension Outflows (10,102,217)       
Deferred Pension Inflows (51,717)             
Net Pension Liability (151,932)           
Retirements and Salvage 928,685            
Total Cash from Operating Activities (6,946,062)         
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Bonds payable (94,668)             
New Debt 6,000,000          
Notes Payable 5,201,837          
Total Cash from Noncapital Financing Activities 11,107,169        
CASH  FROM CAPITAL AND INVESTING  ACTIVITIES:
Adj. R/E to Recognize GASB 33 Change -                   
Adj. R/E to Recognize Net Pension Obligation -                   
Grants & Extraordinary 7,000                
Sewer Utility Plant(net investment less retirements) (4,420,000)         
Total Cash from Capital and Related Financing Activities (4,413,000)         
Net Changes in Cash Position (251,894)           
Cash at Beginning of Period 3,556,730          
Cash at End of Period 3,304,836          
Changes in Cash and Equivalents (251,894)