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CITY OF RAMSEY
<br /> Statement of Cash Flows
<br /> Proprietary Funds
<br /> Year Ended December 31,2021
<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 $ 2,968,949 $ 1,746,288 $ 2181635
<br /> Receipts from interfund services provided — — —
<br /> Paid to suppliers/service providers (520,896) (971,067) (132,898)
<br /> Paid to employees (401,295) (199,689) —
<br /> Net cash flows from operating activities 290469758 5751532 851737
<br /> Cash flows from capital and related financing activities
<br /> Capital assets purchased and contributed to governmental activities — — —
<br /> Capital contributions-connection fees 9131082 423,965 —
<br /> Transfers(out) (207,180) (152,795) (23,000)
<br /> Acquisition of capital assets (457,833) (52,216)Net cash flows from capital and related financing activities 248,069 218,954 (23,000)
<br /> Cash flows from investing activities
<br /> Interest and changes in fair value on investments (131,858) (65,897) (6,322)
<br /> Cash flows from noncapital financing activities
<br /> Transfers in 619853 — —
<br /> Intergovernmental revenue 109054 260 —
<br /> Repayment of advances to other funds 2655283 227,475 Net cash flows from noncapital financing activities 3371190 227,735 —
<br /> Net increase(decrease)in cash and temporary
<br /> investments/cash equivalents 2,5005159 956,324 56,415
<br /> Cash and temporary investments/cash equivalents
<br /> Beginning of year 261136,791 12,3701277 1,202,183
<br /> End of year $2816365950 $1313261601 $ 112581598
<br /> Reconciliation of operating income(loss)to net cash
<br /> flows from operating activities
<br /> Operating income(loss) $ 112859116 $ 63,234 $ 431788
<br /> Adjustments to reconcile operating income(loss)
<br /> to net cash flows from operating activities
<br /> Depreciation 7791109 581,239 35,784
<br /> Change in assets,deferred inflows,liabilities and deferred outflows
<br /> Receivables
<br /> Delinquent and deferred special assessments (1,595) 161300 —
<br /> Accounts (77,330) (26,720) (3,239)
<br /> Due from other governmental units (9,600) — —
<br /> Prepaids — (11,710) —
<br /> Deferred outflows-pension plan deferments (119,392) (68,223) —
<br /> Accounts payable 811980 610 10,010
<br /> Unearned revenue — (48,906) (490)
<br /> Due to other governmental units 39707 %840 (116)
<br /> Net pension liability (53,101) (30,341) —
<br /> Deferred inflows-pension plan deferments 1571864 901209 —
<br /> Net cash flow from operating activities $ 2,0465758 $ 575,532 $ 85,737
<br /> Noncash,investing,capital,and financing activities
<br /> Contributions of capital assets from governmental funds $ 160,180 $ 111,795 $ —
<br /> Contributions of capital assets from developers $ 8921511 $ 869,905 $ —
<br /> See notes to basic financial statements
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