8 10 12 Sarasota County, Florida Combining Statement of Cash Flows-Continued Internal Service Funds For the Year Ended September 30, 2021 Board of County Commissioners Fleet Information Risk Services Technology Management Reconciliation of operating income (loss) to net cash provided (used) by operating activities: Operating income (loss) $ 2,085,191 $ (486,519) $ (542,928) Adjustments to reconcile operating income (loss) to net cash provided by (used for) operating activities: Depreciation and amortization expense 11,732,415 3,440,642 - (Increase) decrease in accounts receivable - 19,488 - (Increase) decrease in intergovernmental receivable 67,875 90,439 - (Increase) decrease in inventories (48,001) - - (Increase) decrease in prepaid items - - 71,727 (Increase) decrease in OPEB assets held in trust (15,526) (29,977) (2,729) (Increase) decrease in deferred outflows for pensions 225,603 692,465 48,022 (Increase) decrease in deferred outflows for OPEB 687 2,173 198 Increase (decrease) in vouchers payable 3,923 239,497 (97,425) Increase (decrease) in intergovernmental payable 35 18,119 - Increase (decrease) in wages and benefits payable 6,496 50,465 3,873 Increase (decrease) in contracts and retainage payable (65,306) (1,238,505) 8,184 Increase (decrease) in net pension liability (1,405,260) (4,667,911) (328,013) Increase (decrease) in compensated absences (10,732) 7,718 (2,215) Increase (decrease) in claims payable - - 897,221 Increase (decrease) in deferred inflows for pensions 1,115,047 4,053,418 288,745 Increase (decrease) in deferred inflows for OPEB 5,354 9,348 851 Total adjustments 11,612,610 2,687,379 888,439 Net cash provided by (used for) operating activities $ 13,697,801 $ 2,200,860 $ 345,511 Transfers of capital assets to other funds $ - $ 50,794 $ - Change in fair value of investments 113,221 70,136 28,266 Payables related to capital asset acquisition - 1,868 - 240
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