Delaware County, Indiana
Statement of Cash Flows - Proprietary Fund
Year Ended December 31, 2025
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Business-Type Activities - Enterprise Funds Stormwater Utility |
Governmental Activities - Internal Service Fund Employees Benefit Trust |
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|---|---|---|---|---|
| Cash Flows From Operating Activities | ||||
| Receipts from customers and users | $ | 226,363 | $ | 7,281,652 |
| Operating disbursements | (247,517) | - | ||
| Payments for interfund services used | - | (7,667,969) | ||
| Net cash from operating activities | (21,154) | (386,317) | ||
| Net change in cash and cash equivalents | (21,154) | (386,317) | ||
| Cash and Cash Equivalents, January 1 | 162,972 | 846,215 | ||
| Cash and Cash Equivalents, December 31 | $ | 141,818 | $ | 459,898 |
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Reconciliation of Operating Loss to Net Cash From Operating Activities |
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| Operating loss | $ | (52,045) | $ | (566,118) |
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Adjustments to reconcile operating loss to net cash from operating activities: |
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| Depreciation expense | 19,693 | - | ||
| (Increase) decrease in assets: | ||||
| Accounts receivable | 1,900 | (18,703) | ||
| Increase (decrease) in liabilities: | ||||
| Accounts payable | 9,298 | 4,423 | ||
| Claims payable | - | 194,081 | ||
| Total adjustments | 30,891 | 179,801 | ||
| Net cash from operating activities | $ | (21,154) | $ | (386,317) |