ACFR FY 2022 FINAL BOOK - Flipbook - Page 63
FINANCIAL SECTION
City of Eustis, Florida
City of Eustis, Florida
Statement of Cash Flows
Proprietary Funds
For The Year Ended September 30, 2022
Business-Type
Activities
Water and Sewer
Utility
System Fund
Reconciliation of Cash and Cash Equivalents
to Balance Sheet
Total Unrestricted Cash and Investments per the
balance Sheet :
Cash and Cash Equivalents
$
13,055,990
Total Restricted Cash and Investments per the
balance Sheet :
Restricted Assets Available for Current Liabilities
16,275,370
Total Cash and Cash Equivalents
29,331,360
Reconciliation of Operating Income (Loss)
to Net Cash Provided by (Used in)
Operating Activities
Operating Income
2,757,033
Adjustments to Reconcile Operating Income (Loss) to Cash provided
by (Used in) Operating Activities:
Depreciation
provision for Uncollectible Accounts
Accounts and Interest Receivable
prepaid Expenses
Inventories
2,596,407
50,573
(362,443)
39,927
(42,073)
Increase (Decrease) in Liabilities:
Accounts payable
Utility Deposits
Net pension Liability
Other post Employment benefits
Accrued Expenses
Deferred Inflow of Resources
Deferred Outflow of Resources
454,276
1,652
139,838
(10,662)
(58,766)
(299,069)
38,311
Net Cash Provided by (Used in)
Operating Activities
$
5,305,004
The notes to the financial statements are an integral part of this statement�
Annual Comprehensive Financial Report | September 30, 2022
63