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2019 CAFR
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2019 CAFR
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CITY OF RAMSEY <br />Statement of Cash Flows <br />Proprietary Funds <br />Year Ended December 31. 2019 <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 $ 2.135.178 $ 1.666.431 $ 211.232 <br />Receipts from interfund services provided <br />Paid to suppliers/service providers (393.208) (922.187) (131.729) <br />Paid to employees (359.272) (181.855) Net cash flows from operating activities 1.382.698 562.389 79.503 <br />Cash flows from capital and related financing activities <br />Capital assets purchased and contributed to governmental activities <br />Connection fees <br />Acquisition of capital assets <br />Net cash flows from capital and related financing activities <br />839.858 216.093 <br />(343.328) (349.491) <br />496.530 (133.398) <br />Cash flows from investing activities <br />Interest received on investments 851.294 477.797 44.339 <br />Cash flows from noncapital financing activities <br />Transfers in — <br />Transfers (out) (43.000) <br />Intergovernmental revenue 478 <br />Repayment of advances to other funds 36.341 <br />Net cash flows from noncapital financing activities (6.181) <br />(37.000) (21.000) <br />273 — <br />(36.727) (21.000) <br />Net increase (decrease) in cash and temporary <br />investments/cash equivalents 2.724.341 870.061 102.842 <br />Cash and temporary investments/cash equivalents <br />Beginning of year <br />23.762.740 13.631.962 1.248.170 <br />End of year $ 26.487.081 $ 14.502.023 $ 1.351.012 <br />Reconciliation of operating income (loss) to net cash <br />flows from operating activities <br />Operating income (loss) $ 657.046 $ 43.233 $ 45.550 <br />Adjustments to reconcile operating income (loss) <br />to net cash flows from operating activities <br />Depreciation 727.864 528.995 40.008 <br />Change in assets. deferred inflows. liabilities and deferred outflows <br />Receivables <br />Delinquent and deferred special assessments (8.879) 7.410 — <br />Accounts 5.848 (13.771) (1.135) <br />Due from other governmental units — <br />Prepaids (650) (6.074) <br />Deferred outflows - pension plan deferment 23.091 13.195 — <br />Accounts payable (7.757) 3.044 (57) <br />Unearned revenue 720 (4.802) <br />Due to other governmental units 2.661 (4.920) (61) <br />Net pension liability 467 267 — <br />Deferred inflows - pension plan deferment (16.993) (9.710) <br />Net cash flow from operating activities $ 1.382.698 $ 562.389 $ 79.503 <br />Noncash. investing. capital. and financing activities <br />Contributions of capital assets from developers $ 777.313 $ 465.791 $ <br />See notes to basic financial statements <br />
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