ACFR FY 2023 Final - Flipbook - Page 67
FINANCIAL SECTION
City of Eustis, Florida
City of Eustis, Florida
Statement of Cash Flows
Proprietary Funds
For The Year Ended September 30, 2023
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
10,163,277
Total Restricted Cash and Investments per the
balance Sheet :
Restricted Assets Available for Current Liabilities
17,813,996
Total Cash and Cash Equivalents
27,977,273
Reconciliation of Operating Income (Loss)
to Net Cash Provided by (Used in)
Operating Activities
Operating Income
3,286,109
Adjustments to Reconcile Operating Income (Loss) to Cash provided
by (Used in) Operating Activities:
Depreciation
Increase (Decrease) in Assets and Deferred Outflows:
Accounts and Interest Receivable
prepaid Expenses
Inventories
Deferred Outflow of Resources - pension
Deferred Outflow of Resources - OpEb
2,710,439
(138,371)
39,927
41,219
8,759
(74,979)
Increase (Decrease) in Liabilities and Deferred Inflows:
Accounts payable
Utility Deposits
Net pension Liability
OpEb Liability
Accrued Expenses
Deferred Inflow of Resources - pension
Deferred Inflow of Resources - OpEb
Net Cash Provided by (Used in)
Operating Activities
805,008
(6,730)
25,424
126,832
64,155
(38,853)
(65,860)
$
6,783,079
The Notes to the Financial Statements are an integral part of this statementÿ
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Annual Comprehensive Financial Report | September 30, 2023
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