Sect_II_ExhibitsJ3

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					                                                                                                                                       EXHIBIT J-3


                                                                CITY OF RICHMOND
                                                  COMBINING STATEMENT OF CASH FLOWS
                                                      NONMAJOR PROPRIETARY FUNDS
                                                         For the Year Ended June 30, 2002


                                                                                                   Landmark
                                                                               Coliseum             Theatre          Cemeteries            Totals

Cash Flows From Operating Activities

  Receipts from Customers                                                  $     1,553,108     $     (928,961)   $     1,346,212       $    1,970,359
  Payments to Suppliers                                                         (1,374,554)          (405,832)          (223,506)          (2,003,892)
  Payments to Employees                                                         (1,064,626)          (528,132)        (1,204,028)          (2,796,786)
  Other Receipts                                                                   260,540            556,284             81,322              898,146
        Net Cash Used In Operating Activities                                     (625,532)        (1,306,641)                 --          (1,932,173)

Cash Flows From Noncapital Financing Activities
  Transfers - Government Subsidies                                                        --         816,255              23,512             839,767

     Net Cash Provided By Noncapital
       Financing Activities                                                               --         816,255              23,512             839,767

Cash Flows From Capital and Related Financing Activities

  Acquisition of Fixed Assets                                                   (1,041,115)          (620,646)                 --          (1,661,761)
  Capital Contributions                                                          1,815,198          1,759,290                  --           3,574,488
  Repayments of General Obligation Bonds                                                 --          (396,481)           (10,118)            (406,599)
  Interest Paid on Long-Term Debt                                                        --          (251,777)           (13,394)            (265,171)
     Net Cash Provided By (Used In) Capital
        and Related Financing Activities                                          774,083            490,386             (23,512)          1,240,957

Cash Flows From Investing Activities

  Interest Earned on Operating Funds                                                 3,319                 --                     --           3,319
     Net Cash Provided By
        Investing Activities                                                         3,319                 --                     --           3,319

     Net Increase in
       Cash and Cash Equivalents                                                  151,870                  --                     --         151,870

     Cash and Cash Equivalents -
       Beginning of Year                                                          227,856                  --                     --         227,856

     Cash and Cash Equivalents -
       End of Year                                                         $      379,726      $           --    $                --   $     379,726

Adjustments to Reconcile Operating Income (Loss)
  To Net Cash Used In Operating Activities
  Operating Income (Loss)                                                  $    (2,111,229)    $    (946,203)    $        36,886       $ (3,020,546)
  Adjustment to Reconcile Operating Income (Loss) to Net Cash
     Used In Operating Activities:
  Depreciation                                                                   1,207,645           234,163              12,483           1,454,291
  Miscellaneous Revenues (Expenses)                                                260,540           100,941              (1,040)            360,441
  (Increase) Decrease in Assets and
     Increase (Decrease) in Liabilities:
        Accounts Receivable                                                        (31,828)        (1,150,165)            16,767           (1,165,226)
        Inventories of Material and Supplies                                        (5,780)                 --                 --              (5,780)
        Prepaid Expenses                                                            (3,803)                 --                 --              (3,803)
        Accounts Payable                                                           185,309            (14,263)            22,962              194,008
        Accrued Liabilities                                                          2,973            (94,897)           (28,468)            (120,392)
        Deferred Revenue                                                           130,486                  --                 --             130,486
        Due to Other Funds                                                               --           563,783            (59,590)             504,193
        Due to the City                                                           (259,845)                 --                 --            (259,845)
        Total Adjustments                                                        1,485,697           (360,438)           (36,886)           1,088,373

     Net Cash Used In Operating Activities                                 $      (625,532)    $ (1,306,641)     $                --   $ (1,932,173)

				
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