|
CITY OF RAMSEY
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />Year Ended December 31, 2022
<br />Cash flows from operating activities
<br />Receipts from customers and users
<br />Receipts from interfund services provided
<br />Paid to suppliers/service providers
<br />Paid to employees
<br />Net cash flows from operating activities
<br />Cash flows from capital and related financing activities
<br />Capital assets purchased and contributed to governmental activities
<br />Capital contributions - connection fees
<br />Acquisition of capital assets
<br />Net cash flows from capital and related financing activities
<br />Cash flows from investing activities
<br />Interest and changes in fair value on investments
<br />Cash flow s from noncapital financing activities
<br />Transfers in
<br />Transfers (out)
<br />Intergovernmental revenue
<br />Repayment of advances to other funds
<br />Net cash flows from noncapital financing activities
<br />Net increase (decrease) in cash and temporary
<br />investments/cash equivalents
<br />Cash and temporary investments/cash equivalents
<br />Beginning of year
<br />Business -Type Activities — Enterprise Funds
<br />Street Light
<br />Water Utility Sewer Utility Utility
<br />$ 2,927.644 $ 1,825,144 $ 227,365
<br />(692,129) (1,150,304) (139,813)
<br />(419,877) (194.142) —
<br />1,815,638
<br />841,673
<br />(1,666,424)
<br />480,698 87,552
<br />304,880
<br />(1,182,355)
<br />(824,751) (877,475)
<br />(3,561,789) (1,331,238) (11,160)
<br />61,853
<br />(49,000)
<br />1,465
<br />38,566
<br />52,884
<br />(43,000) (25,000)
<br />837 —
<br />(42,163) (25,000)
<br />(2,518,018) (1,770,178) 51,392
<br />28,636.950 13,326,601 1,258,598
<br />End of year $ 26,1 18,932 $ 11,556.423 $ 1,309,990
<br />Reconciliation of operating income (loss) to net cash
<br />flows from operating activities
<br />Operating income (loss) $ 1,066,787 $ (70,399) $ 57,627
<br />Adjustments to reconcile operating income (loss)
<br />to net cash flows from operating activities
<br />Depreciation 824,966 630,059 32,886
<br />Change in assets, deferred inflows, liabilities and deferred outflows
<br />Receivables
<br />Delinquent and deferred special assessments (31,228) (29,302) —
<br />Accounts (13,291) (22,511) (3,027)
<br />Due from other governmental units 9,600 —
<br />Prepaids — (12,450) —
<br />Deferred outflows - pension plan deferments 39,972 22,841 —
<br />Accounts payable (67,735) 3,769 67
<br />Unearned revenue — —
<br />Due to other governmental units (1,419) (34,442) (1)
<br />Net pension liability 149,865 85,636
<br />Deferred inflows - pension plan deferments (161,879) (92,503)
<br />Net cash flow from operating activities $ 1,815,638 $ 480,698 $ 87,552
<br />Noncash, investing, capital, and financing activities
<br />Contributions of capital assets from developers $ 1,216,906 $ 1,223,241 $
<br />See notes to basic financial statements
<br />56
<br />
|