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CITY OF RAMSEY
<br /> Statement of Cash Flows
<br /> Proprietary Funds
<br /> Year Ended December 31,2015
<br /> Business-Type Activities—Enterprise Funds
<br /> Street Light
<br /> Water Utility Sewer Utility Utility
<br /> Cash flows from operating activities
<br /> Receipts from customers and users $ 2,048,711 $ 1,424,100 $ 195,555
<br /> Receipts from interfund services provided — — —
<br /> Paid to suppliers/serviceproviders (395,711) (679,406) (127,061)
<br /> Paid to employees (327,887) (144,794) -
<br /> Net cash flows from operating activities 1,325,113 599,900 68,494
<br /> Cash flows from capital and related financing activities
<br /> Capital contributions 710,833 278,702 15,600
<br /> Acquisition of capital assets — (45,105) (227,497)
<br /> Net cash flows from capital and related financing activities 710,833 233,597 (211,897)
<br /> Cash flows from investing activities
<br /> Interest received on investments 210,623 138,674 15,752
<br /> Cash flows from noncapital financing activities
<br /> Intergovernmental revenue — — —
<br /> Transfers(out) (38,000) (32,000) (17,000)
<br /> Advances to other funds 1,334,862 1,347,246
<br /> Net cash flows from noncapital financing activities 1,296,862 1,315,246 (17,000)
<br /> Net increase(decrease)in cash and temporary
<br /> investments/cash equivalents 3,543,431 2,287,417 (144,651)
<br /> Cash and temporary investments/cash equivalents
<br /> Beginning of year 13,364,688 7,917,658 1,214,904
<br /> End of year $ 16,908,119 $ 10,205,075 $ 1,070,253
<br /> Reconciliation of operating income(loss)to net cash
<br /> flows from operating activities
<br /> Operating income(loss) $ 767,021 $ 100,592 $ 12,206
<br /> Adjustments to reconcile operating income(loss)
<br /> to net cash flows from operating activities
<br /> Depreciation 623,186 460,839 41,241
<br /> Change in assets,deferred inflows,liabilities and deferred outflows
<br /> Receivables
<br /> Deferred special assessments 23,825 23,825 —
<br /> Accounts (20,339) 8,174 (217)
<br /> Prepaids — (9,546) —
<br /> Deferred outflows-pension plan deferment (21,364) (9,348) —
<br /> Accounts payable (67,041) (9,554) 10,251
<br /> Unearned revenue 4,900
<br /> Due to other governmental units (9,377) 22,141 113
<br /> Net pension liability 15,202 6,651
<br /> Deferred inflows-pension plan deferment 14,000 6,126 —
<br /> Net cash flow from operating activities $ 1,325,113 $ 599,900 $ 68,494
<br /> See notes to basic financial statements
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