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CITY OF RAMSEY
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />Year Ended December 31, 2008
<br />Business -Type Activities — Enterprise Funds
<br />Water Utility Sewer Utility Street Light
<br />Cash flows from operating activities
<br />Receipts from customers and users $ 1,311,115 $ 1,042,212 $ 174,399
<br />Receipts from interfund services provided — — —
<br />Paid to suppliers /service providers (440,540) (164,967) (121,201)
<br />Paid to employees (230,952) (36,496) —
<br />Net cash provided (used) by operating activities 639,623 840,749 53,198
<br />Cash flows from capital and related financing activities
<br />Capital contributions 190,152 28,460
<br />Acquisition of capital assets (319,055) (223,328)
<br />Net cash provided (used) by capital and related financing activities (128,903) (194,868)
<br />Cash flows from investing activities
<br />Interest received on investments
<br />Cash flows from noncapital financing activities
<br />Transfers (out) (316,250) (311,250) (11,000)
<br />Advances to other funds (719,775) — —
<br />Net cash provided (used) from noncapital financing activities (1,036,025) (311,250) (11,000)
<br />Net increase (decrease) in cash and temporary
<br />investments /cash equivalents 68,872 663,674 94,979
<br />Cash and temporary investments /cash equivalents
<br />Beginning of year
<br />End of year
<br />Reconciliation of operating income (loss) to net cash
<br />provided (used) by operating activities
<br />Operating income (loss)
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities
<br />Depreciation
<br />Change in assets and liabilities
<br />Receivables
<br />Deferred special assessments
<br />Accounts
<br />Due from other governmental units
<br />Inventory
<br />Prepaids
<br />Accounts payable
<br />Unearned revenue
<br />Due to other governmental units
<br />See notes to basic financial statements
<br />-25-
<br />594,177 329,043 52,781
<br />12,208,615 6,229,140 1,010,955
<br />$ 12,277,487 $ 6,892,814 $ 1,105,934
<br />$ 292,417 $ 325,629 $ 59,721
<br />439,445 362,556 27,578
<br />(97,047) (97,908)
<br />(98,683) (38,114) (9,161)
<br />(2,211) — —
<br />(7,266) — —
<br />(5,425) —
<br />114,555 306,556 (3,790)
<br />(21,150)
<br />(1,587) (12,545)
<br />Net cash provided (used) by operating activities $ 639,623 $ 840,749 $ 53,198
<br />Noncash capital and related financing activities
<br />Property and equipment contributed by developers $ — $ 155,000 $
<br />Contributions of capital assets from Governmental Funds 379,592 —
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