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CITY OF RAMSEY
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />Year Ended December 31, 2016
<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 $ 1,979,172 $ 1,443,534 $ 198,989
<br />Receipts from interfund services provided -
<br />Paid to suppliers/service providers (437,987) (734,442) (146,702)
<br />Paid to employees (346,509) (157,765) Net cash flows from operating activities 1,194,676 551,327 52,287
<br />Cash flows from capital and related financing activities
<br />Capital contributions 348,839 108,864 3,900
<br />Acquisition of capital assets (74,174) (7,172)
<br />Net cash flows from capital and related financing activities 348,839 34,690 (3,272)
<br />Cash flows from investing activities
<br />Interest received on investments 179,334 116,355 10,535
<br />Cash flows from noncapital financing activities
<br />Intergovernmental revenue
<br />Transfers (out) (194,233) (151,033) (18,000)
<br />Advances to other funds 34,246 46,877
<br />Net cash flows from noncapital financing activities (159,987) (104,156) (18,000)
<br />Net increase (decrease) in cash and temporary
<br />investments/cash equivalents 1,562,862 598,216 41,550
<br />Cash and temporary investments/cash equivalents
<br />Beginning of year 16,908,119 10,205,075 1,070,253
<br />End of year $ 18,470,981 $ 10,803,291 $ 1,111,803
<br />Reconciliation of operating income (loss) to net cash
<br />flows from operating activities
<br />Operating income (loss) $ 464,408 $ 20,109 $ 19,521
<br />Adjustments to reconcile operating income (loss)
<br />to net cash flows from operating activities
<br />Depreciation 665,845 489,380 40,283
<br />Change in assets, deferred inflows, liabilities and deferred outflows
<br />Receivables
<br />Delinquent and deferred special assessments 14,953 14,953
<br />Accounts 10,741 (29,669) (1,772)
<br />Due from other governmental units - -
<br />Prepaids (2,545)
<br />Deferred outflows - pension plan deferment (108,156) (47,318)
<br />Accounts payable 1,767 (2,498) (10,256)
<br />Unearned revenue 4,508
<br />Due to other governmental units 10,699 50,106 3
<br />Net pension liability 119,359 52,220 -
<br />Deferred inflows - pension plan deferment 15,060 6,589
<br />Net cash flow from operating activities $ 1,194,676 $ 551,327 $ 52,287
<br />Noncash, investing, capital, and financing activities
<br />Contributions of capital assets from government activities $ 155,233 $ 118,033 $
<br />Contributions of capital assets from developers $ 656,953 $ 427,921 $
<br />See notes to basic financial statements
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