City of Oakwood, Ohio
Statement of Cash Flows
Proprietary Funds
For the Fiscal Year Ended December 31, 2024
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| Business-Type Activities Enterprise Funds |
Governmental Activities- Internal Service Funds |
||||
|---|---|---|---|---|---|
| Water | Sanitary Sewer |
Stormwater | Total | ||
| Business-Type | |||||
| Activities | |||||
| Cash Flows from Operating Activities: | |||||
| Cash Received from Customers | $1,773,586 | $2,277,063 | $472,926 | $4,523,575 | $745,098 |
| Cash Payments to Employees | (569,545) | (501,906) | (186,242) | (1,257,693) | (344,123) |
| Cash Payments to Suppliers | (739,739) | (1,502,353) | (211,830) | (2,453,922) | (252,683) |
| Cash Payments for Claims | 0 | 0 | 0 | 0 | (6,953) |
| Net Cash Provided (Used) by Operating Activities | 464,302 | 272,804 | 74,854 | 811,960 | 141,339 |
| Cash Flows from Capital and Related Financing Activities: | |||||
| Payments for Capital Acquisitions | (28,605) | (12,689) | (1,180,985) | (1,222,279) | (65,843) |
| Net Cash Provided (Used) by Capital and Related Financing Activities | (28,605) | (12,689) | (1,180,985) | (1,222,279) | (65,843) |
| Cash Flows from Investing Activities: | |||||
| Earnings (Loss) on Investments | 50,812 | 76,422 | 32,071 | 159,305 | 0 |
| Net Cash Provided (Used) by Cash Flows from Investing Activities | 50,812 | 76,422 | 32,071 | 159,305 | 0 |
| Net Increase (Decrease) in Cash and Cash Equivalents | 486,509 | 336,537 | (1,074,060) | (251,014) | 75,496 |
| Cash and Cash Equivalents - Beginning of Year | 1,240,406 | 1,956,638 | 1,642,837 | 4,839,881 | 129,977 |
| Cash and Cash Equivalents - End of Year | 1,726,915 | 2,293,175 | 568,777 | 4,588,867 | 205,473 |
| Reconciliation of Operating Income (Loss) to | |||||
| Net Cash Provided (Used) by Operating Activities | |||||
| Operating Income (Loss) | 425,056 | 124,411 | 168,171 | 717,638 | (88,423) |
| Adjustments: | |||||
| Depreciation | 83,320 | 95,934 | 20,853 | 200,107 | 220,610 |
| Changes in Assets & Liabilities: | |||||
| (Increase) Decrease in Receivables | (43,004) | (27,240) | 2,117 | (68,127) | 2,338 |
| (Increase) Decrease in Inventory | (18,644) | 0 | 0 | (18,644) | (2,865) |
| (Increase) Decrease in Deferred Outflows of Resources | 103,615 | 65,150 | 36,367 | 205,132 | 45,872 |
| (Increase) Decrease in Prepaids | 5,705 | 0 | 0 | 5,705 | 0 |
| Increase (Decrease) in Payables | (5,427) | 364,537 | (123,677) | 235,433 | 4,941 |
| Increase (Decrease) in Accrued Liabilities | 9,792 | (316,537) | 4,614 | (302,131) | 0 |
| Increase (Decrease) in Deferred Inflows of Resources | 1,555 | 2,194 | 266 | 4,015 | (25,986) |
| Increase (Decrease) in Net Pension Liability | (62,488) | (7,291) | (29,300) | (99,079) | 753 |
| Increase (Decrease) in Net OPEB Liability/Asset | (35,178) | (28,354) | (4,557) | (68,089) | (15,901) |
| Net Cash Provided (Used) by Operating Activities | $464,302 | $272,804 | $74,854 | $811,960 | $141,339 |
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