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CITY OF RAMSEY, MINNESOTA Exhibit A -5
<br />COMBINED STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUND TYPE
<br />Years Ended December 31, 1995 and 1994
<br />Enterprise Funds
<br />1995 1994
<br />Cash From Operating Activities:
<br />I
<br />Operating (loss) $ (81,729) $ (4,754)
<br />Adjustments to reconcile operating loss to net
<br />cash provided by operating activities
<br />Depreciation 244,539 175,097
<br />Changes in assets and liabilities
<br />Accounts receivable (233,098) (21,400)
<br />Inventories, water meters 81,102 (25,413) '
<br />Due from other governmental units (12,335) -
<br />Other assets (1,369) (4,305)
<br />Accounts payable 15,868 (9,377)
<br />Due to other governmental units 64,306 (54,174)
<br />Deferred Revenue (1,764) (2,999)
<br />Deposits payable, water meters (102,573) 22,230
<br />Prior period adjustment - deposits payable 53,126 -
<br />Net cash provided (used) by
<br />I
<br />operating activities 26,073 74,905
<br />Cash Flows From Non - capital Financing Activities:
<br />Equity transfer in 13,540
<br />Prior period adjustment 1,860
<br />Operating transfers to General Fund (7,500) (5,500)
<br />Net cash provided (used) by non - capital
<br />financing activities 7,900 (5,500)
<br />Cash Flows From Capital and Related
<br />Financing Activities:
<br />Acquisition of capital assets (89,039) (16,662)
<br />Contributed capital 1,165,881 829,671
<br />Net cash (provided) by capital and
<br />related financing activities 1,076,842 813,009
<br />Cash Flows From Investing Activities:
<br />Interest received on investments 151,738 49,621
<br />Net increase in cash and cash equivalents 1,262,553 932,035 I
<br />Cash and cash equivalents
<br />Beginning of year 1,702,703 770,668 I
<br />End of Year $ 2,965,256 $ 1,702,703
<br />I
<br />Noncash Capital and Related Financing Activities:
<br />Contributed assets $ 3,053,061 $ 553,519 1
<br />Disposal of fully depreciated fixed assets $ 10,091 $
<br />The notes to the financial statements are an integral part of these statements.
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