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<br /> /fþÌ) Y
<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 /> Proprietary Fiduciary Totals
<br /> Fund Type Fund Type (Memorandum Only)
<br /> Enterprise Nonexpendable
<br /> Funds T rust 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 reconcile operating income to cash
<br /> provided by operating activities:
<br /> Depreciation and amortization 1.482,424 - 1,482,424 1,363.601
<br /> Provision for losses on accoUIlLS receivable 250.639 - 250,639 141,407
<br /> Proceeds from LeRA settlement 2,518.403 - 2,518,403 -
<br /> Trust fund intcrCSt - (25.712) (25,712) -
<br /> Change in assets and liabilities:
<br /> Dect'eßC (increase) in accounts receivable (652.395) - (652,395) (149.551)
<br /> Decrease (increase) in acrounts receivable - other (34.135) (691) (34,826) 627.522
<br /> Dect'eßC (increase) in due from other funds (51.968) - (51,968) 2,631
<br /> Dect'eßC in other assets 15.388 - .. 15,388 185
<br /> Dect'eßC (increase) in inventory 83.922 83,922 (19.658)
<br /> Increase (decrease) in accounts payable and
<br /> accrued liabilities (445.160) 692 (444,468) 123,336
<br /> Increase (decrease) in due to other funds (40,965) - (4O,96S) (565.938)
<br /> Increase (decrease) in customer deposits (125.372) - (125,372) 100,955
<br /> Net cash provided by operating activities 4,697.725 22,486 4,720,211 3.928,366
<br /> Noncapltal Financing Activities
<br /> Operating transfers in 163,106 - 163,106 31.678
<br /> Operating transfers oUt (30,835) (25,712) (56,547) (212.113)
<br /> Net cash used by nonc:apital financing activities 132,271 (25.712) 106,559 (180,435)
<br /> Capital and Related FInancing Activities
<br /> Proceeds from issuance of long-term debt 1,050,000 - 1,~,ooo 850,000
<br /> Principal payments on long-tc:rm debt (745,000) - (745,000) (750,000)
<br /> Interest paid on 1ong-tc:rm debt (2,088,194) - (2,088,194) (2,086,123)
<br /> Bond issue costs paid on isswmcc of long-term debt (35,729) - (35,729) (35,682)
<br /> Contributed capital from other governments 948.091 - 948,091 2,269,990
<br /> Capital expenditures (1.588.585) - (1,588,585) (3,424.665)
<br /> Other revenue (expenditUres) 9.347 - 9,347 -
<br /> Net cash used by capital and related financing activities (2.450.070) - (2,450,070) (3.176,480)
<br /> Investing Activities
<br /> Proceeds from maturities of investment securities 23,694,006 400,000 24,()94,006 25.151,638
<br /> Purchase of investment securities (28.518,714) (413,585) (28,932,299) (28,285.853)
<br /> Interest on investments 1,611,971 25,712 1,637,683 1,895,191
<br /> Net cash used by investmg activities (3,212.737) 12.127 (3,200,610) (1.239,024)
<br /> Net increase (decrease) in cash and cash equivalents (832.811) 8,901 (823,910) (667,573)
<br /> Cash and cash equivalents at beginning of yeu 2.941,069 12,128 2,953,197 3,620,770
<br /> Cash and ~h equivalents at end of year S 2.108,258 S 21.029 $ 2,129,287 S 2.953.197
<br /> Su accompanying n.oús.
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