STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2012


Increase (Decrease) in Cash and Cash Equivalents


CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets


Adjustments to reconcile change in net assets to net cash provided by operating activities: Depreciation and amortization Realized losses on investments Unrealized gains on investments Provision for bad debts


Changes in assets and liabilities: Accounts receivable Inventory


Prepaid expenses Accounts payable Accrued vacation


Deferred agency fees


Deferred on-site review fees Other deferred revenue


Post-retirement benefit payable Deferred rent


NET CASH PROVIDED BY OPERATING ACTIVITIES


CASH FLOWS FROM FINANCING ACTIVITIES Payments on capital lease


NET CASH USED IN INVESTING ACTIVITIES


CASH FLOWS FROM INVESTING ACTIVITIES Purchases of investments Sales of investments


Purchases of property and equipment


NET CASH USED IN INVESTING ACTIVITIES NET INCREASE IN CASH AND CASH EQUIVALENTS


CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR CASH AND CASH EQUIVALENTS, END OF YEAR


$325,778


107,497 34,760


(143,235) 7,562


3,347


24,261 (5,496)


104,170 2,556


21,213


(104,269) 79,738 19,289 (6,545)


470,626


(15,656) (15,656)


(1,973,174) 1,931,249 (21,190) (63,115) 391,855 809,294


$1,201,149


The accompanying notes are an integral part of these financial statements. 28 The Commission on Accreditation for Law Enforcement Agencies


Page 1  |  Page 2  |  Page 3  |  Page 4  |  Page 5  |  Page 6  |  Page 7  |  Page 8  |  Page 9  |  Page 10  |  Page 11  |  Page 12  |  Page 13  |  Page 14  |  Page 15  |  Page 16  |  Page 17  |  Page 18  |  Page 19  |  Page 20  |  Page 21  |  Page 22  |  Page 23  |  Page 24  |  Page 25  |  Page 26  |  Page 27  |  Page 28  |  Page 29  |  Page 30  |  Page 31  |  Page 32  |  Page 33  |  Page 34  |  Page 35  |  Page 36