CITY OF LAWRENCE, KANSAS
Statement of Cash Flows
Proprietary Funds
For the Year Ended December 31, 2005
																		Governmental
								Business-type Activities-Enterprise Funds										Activities-
												Storm		Nonmajor				Internal
								Water and				Water		Enterprise				Service
								Sewer		Sanitation		Utility		Funds		Total		Funds
Cash flows from operating activities:
	Receipts from customers and users						$	24,555,688		8,468,601		2,768,065		1,808,942		37,601,296		8,911,350
	Payments to suppliers							(7,476,157)		(7,336,161)		(651,505)		(659,553)		(16,123,376)		(6,810,405)
	Payments to employees							(4,837,638)		(423,488)		(498,339)		(824,338)		(6,583,803)		(592,112)
		Net cash provided by (used in) operating activities						12,241,893		708,952		1,618,221		325,051		14,894,117		1,508,833
Cash flows from noncapital financing activities:
	Transfers out							(1,251,025)		(187,500)		(450,000)		—		(1,888,525)		(7,000)
	Loan from general fund							—		—		—		45,000		45,000		—
		Net cash provided by (used in)
			noncapital financing activities					(1,251,025)		(187,500)		(450,000)		45,000		(1,843,525)		(7,000)
Cash flows from capital and related financing activities:
	Acquisition and construction of capital assets							(4,617,385)		(371,103)		(1,708,600)		(8,165)		(6,705,253)		(8,980)
	Proceeds from sales of capital assets							10,183		5,716		—		—		15,899		—
	Proceeds from notes payable							447,072		—		204,935		—		652,007		—
	Proceeds from general obligation bonds							—		—		5,007,924		—		5,007,924		—
	Proceeds from revenue bonds							25,910,000		—		—		—		25,910,000		—
	Principal payments on debt							(11,330,328)		—		(6,489,822)		(170,000)		(17,990,150)		—
	Interest payments on debt							(2,047,124)		—		(341,704)		(147,418)		(2,536,246)		—
					Net cash used in capital and related
						financing activities		8,372,418		(365,387)		(3,327,267)		(325,583)		4,354,181		(8,980)
Cash flows from investing activities:
	Receipt of interest and dividends							945,798		97,238		97,702		12,183		1,152,921		118,165
	Purchases of investments							(70,722,569)		(5,248,564)		(6,080,128)		(602,493)		(82,653,754)		(7,811,178)
	Sales of investments							54,552,218		5,348,821		6,734,218		799,216		67,434,473		7,185,483
					Net cash provided by (used in)
						investing activities		(15,224,553)		197,495		751,792		208,906		(14,066,360)		(507,530)
					Net increase (decrease) in cash			4,138,733		353,560		(1,407,254)		253,374		3,338,413		985,323
Cash and cash equivalents, beginning of year								4,702,976		319,950		1,609,776		207,456		6,840,158		287,382
Cash and cash equivalents, end of year							$	8,841,709		673,510		202,522		460,830		10,178,571		1,272,705
Components of cash and cash equivalents at end of year:
	Cash						$	3,506,757		670,445		202,522		460,830		4,840,554		1,272,705
	Restricted cash - customer deposits							679,623		3,065		—		—		682,688		—
	Restricted cash - revenue bonds							618,188		—		—		—		618,188		—
	Restricted cash - noncurrent							4,037,141		—		—		—		4,037,141		—
							$	8,841,709		673,510		202,522		460,830		10,178,571		1,272,705
Reconciliation of operating income to net cash
	provided (used) by operating activities:
	Operating income (loss)						$	8,162,638		(263,637)		1,545,733		(42,438)		9,402,296		1,581,600
	Adjustments to reconcile operating income (loss)
	to net cash provided by (used in) operating activities:
		Depreciation and amortization expense						4,313,868		765,283		283,755		357,789		5,720,695		33,763
		Other income						134,919		170,062		7,137		1,450		313,568		14,183
		Change in:
			Accounts receivable					(293,602)		(52,607)		(7,047)		24		(353,232)		(35,751)
			Inventories of supplies					(126,940)		—		—		79		(126,861)		(26,002)
			Accounts payable					(46,332)		21,489		(207,070)		(305)		(232,218)		137,096
			Claims payable					—		—		—		—		—		(213,356)
			Accrued payroll					15,655		4,231		(1,673)		(683)		17,530		1,494
			Customer deposits					47,782		1,005		—		—		48,787		—
			Accrued vacation and sick pay					44,418		66,334		(2,614)		9,135		117,273		11,214
			Deferred revenue					—		—		—		—		—		4,592
			Estimated claims and judgments payable					(10,513)		(3,208)		—		—		(13,721)		—
					Total adjustments			4,079,255		972,589		72,488		367,489		5,491,821		(72,767)
					Net cash provided by (used in)
						operating activities	$	12,241,893		708,952		1,618,221		325,051		14,894,117		1,508,833
The notes to the basic financial statements are an integral part of this statement