Skip to content
Breadcrumbs

Detailed Agenda · Contact an Analyst


Structure of the Cash Flow Statement

According to GASB 9, the statement of cash flows classifies cash receipts and cash payments into four categories:

  • Cash Flows from Operating Activities
  • Cash Flows from Noncapital Financing Activities
  • Cash Flows from Capital and Related Financing Activities
  • Cash Flows from Investing Activities

Since agencies are required to use the direct method when presenting the statement of cash flows, a reconciliation between operating income and net cash flows from operating activities is also required.

Additionally, agencies must report information about all investing, capital, and financing activities of the governmental enterprise during a period that affect assets or liabilities, but do not result in cash receipts or payments. These activities are commonly referred to as "noncash transactions."

Next: Noncash Activities