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City of Paris, Texas Exhibit 5
<br /> Combined Statement of Cash Flows - Ail Proprietary
<br /> Fund Types and Similar Trust Funds
<br /> For the Fiscal Year Ended September 30, 2002
<br />
<br /> Totals
<br /> Fiduciary (Memorandum
<br /> Proprietary Fund Types Fund Type Only)
<br /> Internal Library
<br /> Water and Service Nonexpendable September 30,
<br /> Sewer Fund Fund Trust Fund 2002
<br /> Cash Flows from Operating
<br /> Activities:
<br /> Operating Income (Loss) $ 1,834,722 $(1,056,476) $ 27,600 $ 805,846
<br /> Adjustments to Reconcile
<br /> Operating Income to Net Cash
<br /> Provided by (Used In)
<br /> Operating Activities:
<br /> Depreciation 2,218,284 2,218,284
<br /> Decrease (Increase) in
<br /> Accounts Receivable 205,601) 104,729 ( 100,872)
<br /> Increase in Claims Liability 42,474 42,474
<br /> Decrease in Inventory 82,167 82,167
<br /> Increase in
<br /> Customers' Deposits 23,633 23,633
<br /> Increase (Decrease) in
<br /> Due to Other Funds 179,900) 875,604 - 695,704
<br /> Decrease in Due from
<br /> Other Funds 24,426 - 24,426
<br /> Decrease in Accrued
<br /> Compensated ~kbsences 2,672) ( 2,672)
<br /> Increase in
<br /> Accounts Payable 249,144 249,144
<br /> 2,209,481 1,022,807 - 3,232,288
<br /> Net Cash Provided by (Used in)
<br /> Operating Activities 4,044,203 ( 33,669) 27,600 4,014,617
<br />
<br /> Cash Flows from Non-capital
<br /> Financing Activities:
<br /> Operating Transfer-Out Net (1,100,000) ( 1,100,000)
<br /> Cash Used in Non-capital
<br /> Financing Activities (1,100,000) ( 1,100,000)
<br />
<br /> Cash Flows from Capital and
<br /> Related Financing Activities:
<br /> Purchase of Fixed Assets (2,479,534) ( 2,479,534)
<br /> Principal Paid on Revenue Bonds (1,025,000) ( 1,025,000)
<br /> Principal Paid on Water Rights ( 26,309) ( 26,309)
<br /> Principal Paid on
<br /> Capital Leases ( 18,296) ( 18,296)
<br /> Interest Paid on Revenue Bonds (I,790,135) ( 1,790,135)
<br /> Agent Fees Paid on Revenue Bonds ( 2,095) ( 2,095)
<br /> Net Cash Used by Capital and Related Financing
<br /> Activities (5,341,369) ( 5,341,369)
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<br />The accompanying notes to financial statements are an integral part of this statement.
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