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CITY OF RAMSEY
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />Year Ended December 31, 2018
<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 $ 3,468,590 $ 2,177,642 $ 205,288
<br />Receipts from interfund services provided
<br />Paid to suppliers/service providers (707,873) (1,118,661) (120,865)
<br />Paid to employees (346,768) (173,730) Net cash flows from operating activities 2,413,949 885,251 84,423
<br />Cash flows from capital and related financing activities
<br />Acquisition of capital assets (97,389) (82,321)
<br />Cash flows from investing activities
<br />Interest received on investments 382,157 214,313 20,579
<br />Cash flows from noncapital financing activities
<br />Intergovernmental revenue 336
<br />Transfers (out) (41,000) (35,000) (20,000)
<br />Repayment of advances to other funds 453,785 1,071,268 Net cash flows from noncapital financing activities 412,785 1,036,604 (20,000)
<br />Net increase (decrease) in cash and temporary
<br />investments/cash equivalents
<br />Cash and temporary investments/cash equivalents
<br />Beginning of year
<br />3,111,502 2,053,847 85,002
<br />20,651,238 11,578,115 1,163,168
<br />End of year $ 23,762,740 $ 13,631,962 $ 1,248,170
<br />Reconciliation of operating income (loss) to net cash
<br />flows from operating activities
<br />Operating income (loss) $ 1,893,950 $ 659,274 $ 50,408
<br />Adjustments to reconcile operating income (loss)
<br />to net cash flows from operating activities
<br />Depreciation 706,447 523,140 40,125
<br />Change in assets, deferred inflows, liabilities and deferred outflows
<br />Receivables
<br />Delinquent and deferred special assessments 8,620 (6,402)
<br />Accounts (24,717) (13,922) (1,368)
<br />Due from other governmental units
<br />Prepaids — (1,958)
<br />Deferred outflows - pension plan deferment 11,581 5,790
<br />Accounts payable (172,047) (276,019) (37)
<br />Unearned revenue 15,022 (4,704)
<br />Due to other governmental units (62) (14,762) (1)
<br />Net pension liability (17,819) (8,910)
<br />Deferred inflows - pension plan deferment 7,996 3,998
<br />Net cash flow from operating activities $ 2,413,949 $ 885,251 $ 84,423
<br />Noncash, investing, capital, and financing activities
<br />Contributions of capital assets from developers
<br />See notes to basic financial statements
<br />$ 343,020 $ 307,435 $
<br />56
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