CITY OF LAWRENCE, KANSAS
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended December 31, 2005
								Central				Health
								Maintenance		Stores		Insurance		Total
Cash flows from operating activities:
	Receipts from customers and users						$	2,503,453		7,385		6,400,512		8,911,350
	Payments to suppliers							(1,851,795)		(6,313)		(4,952,297)		(6,810,405)
	Payments to employees							(592,112)		—		—		(592,112)
		Net cash provided by (used in) operating activities						59,546		1,072		1,448,215		1,508,833
Cash flows from noncapital financing activities:
	Transfers out							(7,000)		—		—		(7,000)
Cash flows from capital and related financing activities:
	Acquisition and construction of capital assets							(8,980)		—		—		(8,980)
	Proceeds from sales of capital assets							—		—		—		—
					Net cash used in capital and related
						financing activities		(8,980)		—		—		(8,980)
Cash flows from investing activities:
	Receipt of interest and dividends							8,691		—		109,474		118,165
	Purchases of investments							(502,193)		—		(7,308,985)		(7,811,178)
	Sales of investments							579,993		—		6,605,490		7,185,483
					Net cash provided by (used in)
						investing activities		86,491		—		(594,021)		(507,530)
					Net increase (decrease) in cash			130,057		1,072		854,194		985,323
Cash and cash equivalents, beginning of year								255,443		26,983		4,956		287,382
Cash and cash equivalents, end of year							$	385,500		28,055		859,150		1,272,705
Reconciliation of operating income to net cash
	provided (used) by operating activities:
	Operating income (loss)						$	42,024		(3,430)		1,543,006		1,581,600
	Adjustments to reconcile operating income (loss)
	to net cash provided by (used in) operating activities:
		Depreciation and amortization expense						33,763		—		—		33,763
		Other income						14,183		—		—		14,183
		Change in:
			Accounts receivable					(31,159)		—		(4,592)		(35,751)
			Inventories of supplies					(30,504)		4,502		—		(26,002)
			Accounts payable					18,531		—		118,565		137,096
			Claims payable					—		—		(213,356)		(213,356)
			Accrued payroll					1,494		—		—		1,494
			Accrued vacation and sick pay					11,214		—		—		11,214
			Deferred revenue					—		—		4,592		4,592
					Total adjustments			17,522		4,502		(94,791)		(72,767)
					Net cash provided by (used in)
						operating activities	$	59,546		1,072		1,448,215		1,508,833
See independent auditor's report on the basic financial statements.