|
CITY OF RAMSEY
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />Year Ended December 31, 2013
<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 $ 1,967,311 $ 1,309,329 $ 177,533
<br />Receipts from intertund services provided - - -
<br />Paid to suppliers/service providers (399,747) (662,566) (145,137)
<br />Paid to employees (278,702) (89,748) Net cash flows from operating activities 1,288,862 557,015 32,396
<br />Cash flows from capital and related financing activities
<br />Capital contributions 381,939 83,348 23,400
<br />Acquisition of capital assets (347,539) (20,881) (245,578)
<br />Net cash flows from capital and related financing activities 34,400 62,467 (222,178)
<br />Cash flows from investing activities
<br />Interest received (charged) on investments (201,533) (109,601) (21,494)
<br />Cash flows from noncapital financing activities
<br />Intergovernmental revenue - - -
<br />Transfers (out) (35,000) (29,000) (15,000)
<br />Advances to other funds 32,270 44,173 Net cash flows from noncapital financing activities (2,730) 15,173 (15,000)
<br />Net increase (decrease) in cash and temporary
<br />investments/cash equivalents
<br />Cash and temporary investments/cash equivalents
<br />Beginning of year
<br />1,118,999 525,054 (226,276)
<br />11,057,142 6,612,345 1,248,358
<br />End of year $ 12,176,141 $ 7,137,399 $ 1,022,082
<br />Reconciliation of operating income (loss) to net cash
<br />flows from operating activities
<br />Operating income (loss) $ 704,101 $ 151,123 $ 422
<br />Adjustments to reconcile operating income (loss)
<br />to net cash flows from operating activities
<br />Depreciation 623,825 440,880 41,042
<br />Change in assets and liabilities
<br />Receivables
<br />Deferred special assessments (2,093) (2,524)
<br />Accounts (27,898) (29,821) (441)
<br />Prepaids — (3,272) —
<br />Accounts payable (8,768) 629 (9,691)
<br />Unearned revenue — — 816
<br />Due to other governmental units (305) — 248
<br />Net cash flow from operating activities $ 1,288,862 $ 557,015 $ 32,396
<br />See notes to basic financial statements
<br />58
<br />
|