2025 06 09 Work Session Packet 1

Unverified text extraction. Check the original page for numbers, names, and layout.

23 
 
Cash Flow Budget 
Water Division 
 
 
 
 
 
 
 
Budget 2026
CASH FLOWS FROM OPERATING ACTIVITIES:
Net O
perating Income 420,505            
Adjustments to Reconcile Operating Income
to Net Cash Provided by Operations
Depreciation 834,872            
Changes in Assets and Liabilities:
Receivables (32,286)             
Due from Other Divisions -                   
Other Receivables (300)                  
Prepaid Expenses (8)                     
Materials and Supplies Inventory (347)                  
Current Liabilities (9,028)               
Customer Deposits 513                   
Deferred Pension Outflows 186,672            
Deferred Pension Inflows (124,627)           
Net Pension Obligation (83,630)             
Retirements and Salvage 3,334,964          
     Net Cash from Operating Activities 4,527,299          
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Bonds Payable 6,500,000          
Not
es Payable (209,467)           
     Net Cash from Financing Activities 6,290,533          
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 33,000              
Water Utility Plant (net investment less retirements) (9,581,893)         
    Net from Capital and Financing Activities (9,548,893)         
 
Net Changes in Cash Position 1,268,939          
Cash at Beginning of Period 7,240,142          
Cash at End of Period 8,509,081          
Changes in Cash and Equivalents 1,268,939          
24