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CITY OF RAMSEY, MINNESOTA Exhibit F -3
<br />ENTERPRISE FUNDS
<br />COMBINING STATEMENT OF CASH FLOWS
<br />Years Ended December 31, 1995 and 1994
<br />Totals
<br />Water Sewer Street Recycling
<br />Utility Utility Lights Utility 1995 1994
<br />Cash From Operating Activities:
<br />Operating income (loss) $ (43,089) $ (71,816) $ 13,586 $ 19,590 $ (81,729) $ (4,754)
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided by operating activities
<br />Depreciation 109,273 129,648 5,618 244,539 175,097
<br />Changes in assets and liabilities
<br />Accounts receivable (151,031) (67,071) (1,072) (13,924) (233,098) (21,400)
<br />Inventories, water meters 81,102 - 81,102 (25,413)
<br />Due from other governmental units (136) (12,199) (12,335)
<br />Other assets - (1,369) - (1,369) (4,305)
<br />Accounts payable 6,131 3,328 394 7,315 17,168 (9,377)
<br />Due to other governmental units (1,994) 65,000 - - 63,006 (54,174)
<br />Deferred revenue - 41,764) (1,764) (2,999)
<br />Deposits payable, water meters (102,573) (102,573) 22,230
<br />Prior period adjustment - deposits payable 53,126 53,126 -
<br />Net cash provided (used) by
<br />operating activities (49,055) 57,584 16,762 782 26,073 74,905
<br />Cash Flows From Non - capital Financing Activities:
<br />Equity Transfer In 13,540 13,540
<br />Prior Period Adjustment 1,860 1,860
<br />Operating Transfer to General Fund (5,000) (2,000) (500) (7,500) (5,500)
<br />Net cash provided (used) by non-
<br />capital financing activities (5,000) (2,000) 14,900 7,900 (5,500)
<br />Cash Flows From Capital and Related
<br />Financing Activities:
<br />Acquisition of capital assets (17,886) (4,471) (66,682) (89,039) (16,662)
<br />Contributed capital 883,455 247,251 35,175 - 1,165,881 829,671
<br />Net cash provided (used) by capital
<br />and related financing activities 865,569 242,780 (31,507) 1,076,842 813,009
<br />Cash Flows From Investing Activities:
<br />Interest received on investments 112,845 35,444 3,449 151,738 49,621
<br />Net increase in cash and cash equivalents 924,359 333,808 3,604 782 1,262,553 932,035
<br />Cash and cash equivalents
<br />Beginning of year 1,266,206 398,805 37,692 1,702,703 770,668
<br />End of Year $2,190,565 $ 732,613 $ 41,296 $ 782 $2,965,256 $1,702,703
<br />Noncash Capital and Related Financing Activities:
<br />Contributed assets
<br />$1,027,077 $2,025,984 $ $ $3,053,061 $ 553,519
<br />Disposal of fully depreciated fixed assets $ 10,091 $ - $ $ $ 10,091 $
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