|
<br /> /29 D¡q
<br /> City of San Marcos, Texas
<br /> Exhibit 5
<br /> Combined Statement of Cash Flows -
<br /> All Proprietary Fund Types and Similar Trust Funds
<br /> Year Ended September 30, 1992
<br /> (With Comparative Totals for the Year Ended September 30, 1991)
<br /> Pro p rle t.ary Fiduciary Totals
<br /> Fund Type Fund Type (Memorandum OnlY)
<br /> Enterprise Nonapendab!e
<br /> Funds Trust 1992 1991
<br /> Operating Activities
<br /> Operating income S 1.696,944 S 48.197 $ 1,745,141 S 2.303,876
<br /> Adjustments to reamcile operating income to cash
<br /> provided by operllÍng a.cúviúes:
<br /> Depre.ciaLion and amortiution 1;482,424 - 1,482,424 1.363.6{) I
<br /> Provision for losses on &.CCQunts receivable 250,639 - 25«3,639 141,407
<br /> Proceeds from LCRA settlement 2.518.403 - 2,518,403 -
<br /> T \"'US t fund in tcTeS t - (25.712) (25,712) -
<br /> Change in assets and liabiliúes:
<br /> Decn:1se (in=ase) in accounts receivable (652395) - (6S2,3!bl (149.551)
<br /> Decrease (incrc.ase) in &.CCQunts receivable - other (34.135) (691) (34,8U) 627.522
<br /> Decreue (increase) in due from other funds (51.968) - (51,968) 2.631
<br /> Decrea.se in other ~ts 15.388 - 15,388 185
<br /> Decrease (incruse) in inve:n1ory 83.922 83,922 "(19,658)
<br /> Increase (decre.a.se) in accounts payable and ..
<br /> accrued liabilities (445,160) 692 (444,468) 123.336
<br /> Increase (decrease) in due to other funds (40,965) - ( 4C,%5) (565,938)
<br /> Increase (decrease) in cusCOma deposits (125.372) - (125,372) 100.955
<br /> Net cash provided by operaLÌ:ng acúviúes 4,697,725 22,486 4,720,211 3,928.366
<br /> Noncaplul FInancing Activities
<br /> Operating tnn5fers in 163.106 - 163,106 31,678
<br /> Operating transfers oUt (30.835) (25,712) (56,547) (212.113)
<br /> Net cash used by IXmCIpiuI firuncing activities 132,271 (25,712) 106,559 (180,435)
<br /> C~pIW and Reiate1:l Financing Activities
<br /> Proceeds from issuance of long-tern1 deJ:x 1.050,000 - 1~,ooo 850,000
<br /> Principal payments on long-tenn debt (745.000) - (745,OOO) (750.000)
<br /> Inta"cst paid on long-tern1 debt (2.088.194) - (2,1)88,194) (2.086,123)
<br /> Bond issue COSts paid on wuance of long-tenn debt (35.729) - (35,729) (35.682)
<br /> Contributed capital from otha govcrnmenrs 948.091 - 948,091 2.269,990
<br /> Capiw e~pc:nd.itUres (1.588.585) - (1,588,585) (3,424,665)
<br /> Otha revenue (e~p:nditures) 9.347 - 9,347 -
<br /> Net cash used by capìtal and reWed financing activities (2,450,070) - (2,450,070) (3,176,480)
<br /> Inv~ing Activities
<br /> Proceeds from maturities of investment securities 23.694,006 4CO . 000 24,ß94,006 25.151.638
<br /> Purchase of invcstm:nt $CCUI'Ìties (28.518.714) (413.585) (28,932,299) (28.285.853)
<br /> Inta"est on investments 1.611.971 25.712 1,637,683 1.895,191
<br /> Net cash used. by investing activities 0.212.737) 12.127 (3.200,610) (1.239.024)
<br /> Net incre.a.se (decre.a.se) in cash md cash equivalents (832.811) 8.9<J1 (823,911» (667.573)
<br /> Cash and cash equivalents at be¡imUng of year 2.941.069 12.128 2,953,197 3,620,770
<br /> Cash and cash equivalents at end of yc:.ar S 2.108.258 S 21.029 S 2,129,287 S 2.953.197
<br /> Sa accompanying fIOl¿s.
<br /> -11-
<br />
|