Statement of Cash Flows Chart of Accounts

The following are allowable line item accounts for use in the statement of cash flows per the Comptroller's reporting requirements:

Cash Flows from Operating Activities

• Proceeds received from customers
• Proceeds from programs loans only (for example, low-income housing mortgages and student loans)
• Proceeds from other revenues
• Payments to suppliers for goods and services
• Payments to employees
• Payments for program loans only
• Payments for other expenditures

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