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<br />CITY OF LA PORTE, TEXAS Exhibit A-9
<br />(Page 2 of 2)
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For the Year Ended September 30, 2020
<br />Business-type Activities - Enterprise Funds
<br />Governmental
<br />Activities -
<br />Total Enterprise Internal Service
<br />FundsFunds
<br />UtilityLPAWAAirport
<br />Reconciliation of Operating Income (Loss) to
<br /> Net Cash Provided (Used) by Operating Activities
<br /> Operating income (loss)$ (77,202)$ (1,593,207)$ (166,150)$ (1,836,559)$ (1,045,876)
<br /> Adjustments to reconcile operating income to net cash
<br /> used by operating activities:
<br /> Depreciation1,735,934459,359132,0822,327,375 1,852,877
<br /> (Increase) decrease in accounts receivable 52,356 (6,048) (7,517) 38,791 11,077
<br /> (Increase) in inventories (9,000) - - (9,000) (5,173)
<br /> Increase (decrease) in accounts payable 732,879 707,326 - 1,440,205 33,703
<br /> Increase (decrease) in deferred outflow-pensions 645,123 - - 645,123 -
<br /> Increase (decrease) in deferred outflow-OPEB (780,210) - - (780,210) -
<br /> Increase (decrease in accrued liabilities 36,550 - - 36,550 5,295
<br /> Increase (decrease) in unearned revenue - - - - -
<br /> Increase (decrease) in customer deposits 12,384 - - 12,384 -
<br /> Increase (decrease) in claims - - - - 41,860
<br /> Increase (decrease) in compensated absences 34,102 - - 34,102 7,933
<br /> Increase (decrease) in net pension liability (1,095,175) - - (1,095,175) -
<br /> Increase (decrease) in net OPEB liability 1,171,106 - - 1,171,106 -
<br /> (Increase) decrease in deferred inflow-pensions 427,811 - - 427,811 -
<br /> (Increase) decrease in deferred inflow-OPEB 68,701 - - 68,701 -
<br /> Net Cash Provided (Used) by Operating Activities
<br />$ 2,955,359$ (432,570)$ (41,585)
<br /> $ 2,481,204$ 901,696
<br />Noncash Investing, Capital and Financing Activities:
<br /> Capital asset contributions from governmental funds$ 9 58,626$ 1 25,809$ 1 36,899$ 1,221,334$ -
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<br />Draft 3-12-21
<br />See Notes to Financial Statements 33 Fiscal Year 2020 Annual Report
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