| Exhibit D-10. Sample Independent School District Statement of Cash Flows—Proprietary Funds: For the Year Ended June 30, 20X2 |
||
|---|---|---|
| Enterprise Fund— Food Services |
Internal Service Fund— Insurance |
|
| CASH FLOWS FROM OPERATING ACTIVITIES | ||
| Received from user charges | $4,851,104 | — |
| Received from assessments made to other funds | — | 22,639,927 |
| Payments to employees for services | (10,494,786) | — |
| Payments for workers' compensation and unemployment claims | — | (22,639,927) |
| to suppliers for goods and services | (7,855,737) | — |
| Net cash used by operating activities | (13,499,419) | 0 |
| CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES | ||
| Nonoperating grants received | 14,914,368 | — |
| CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES | ||
| Acquisition of capital assets | (122,918) | — |
| CASH FLOWS FROM INVESTING ACTIVITIES | ||
| Interest on investments | 301,410 | — |
| Net increase in cash and cash equivalents | 1,593,441 | — |
| Cash and cash equivalents—July 1, 20X1 | 4,380,184 | — |
| Cash and cash equivalents—June 30, 20X2 | $5,973,625 | $0 |
| Reconciliation of operating income (loss) to net cash used by operating activities: | ||
| Operating income (loss) | $(15,845,682) | $1,224,659 |
| Adjustments to reconcile operating income (loss) to net cash used by operating activities: | ||
| Depreciation | 984,490 | — |
| Commodities used | 1,684,867 | — |
| Changes in assets and liabilities: | ||
| Receivables | 100,754 | (2,549,089) |
| Inventories | 210,239 | — |
| Accrued liabilities | (371,455) | 1,324,430 |
| Deferred revenue | (262,632) | — |
| Net cash used by operating activities | $(13,499,419) | $0 |
| Noncash noncapital financing activities: During the year the district received $1,684,867 of food commodities from the U.S. Department of Agriculture. |
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