2025 06 09 Work Session Packet 1

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Cash Flow Budget 
Wastewater Division 
 
 
 
 
Budget 2026
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Operating Income 726,019            
Adjustments to Reconcile Operating Income to Net Cash Provided 
by Operations:
Depreciation 1,759,497          
Changes in Assets and Liabilities:
Receivables (126,305)           
Prepaid Expenses (916)                  
Materials and Supplies Inventory (123,383)           
Bond and TML Sinking Funds -                   
Reserve -                   
Accounts Payable 101,009            
Accrued Liabilities 94,402              
Customer Deposits 6,040                
Deferred Pension Outflows (101,317)           
Deferred Pension Inflows (77,798)             
Net Pension Liability 1,571,423          
Retirements and Salvage 1,270,566          
Total Cash from Operating Activities 5,099,236          
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Bonds payable (152,976)           
Notes Payable 4,602,797          
Total Cash from Noncapital Financing Activities 4,449,821          
CASH  FROM CAPITAL AND INVESTING  ACTIVITIES:
Adj. R/E to Recognize GASB 33 Change -                   
Adj. R/E to Recognize Net Pension Obligation -                   
Grants & Extraordinary -                   
Sewer Utility Plant(net investment less retirements) (8,204,585)         
Total Cash from Capital and Related Financing Activities (8,204,585)         
Net Changes in Cash Position 1,344,472          
Cash at Beginning of Period 2,025,984          
Cash at End of Period 3,370,456          
Changes in Cash and Equivalents 1,344,472          
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