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Cash flows from operating activities <br />Operating income <br />Adjustments to reconcile operating <br />income to net cash provided <br />by operating activities <br />Depreciation <br />Change in assets and liabilities <br />Receivables <br />Deferred special assessments <br />Accounts <br />Due from other funds <br />Due from other governmental units <br />Inventory <br />Prepaids <br />Accounts payable <br />Salaries payable <br />Due to other funds <br />Due to other governmental units <br />Deferred revenue <br />Net cash provided <br />by operating activities <br />Cash flows from capital and <br />related financing activities <br />Acquisition of capital assets <br />Contributed capital provided <br />for future construction <br />Net cash provided (used) by capital <br />and related financing activities <br />Cash flows from investing activities <br />Interest received on investments <br />Cash flows from noncapital financing activities <br />Operating transfers (out) <br />Cash and temporary investments /cash equivalents <br />Beginning of year <br />End of year <br />Net increase in cash <br />and temporary investments/ <br />cash equivalents <br />Noncash capital and related financing activities <br />Contributed assets <br />CITY OF RAMS Y <br />Enterprise Fun s <br />Combining Statement of ash Flows <br />Year Ended December 31, 2002 <br />(with Comparative Totals for Year En ed December 31, 2001) <br />-80- <br />Water Sewer Street <br />Utility Utility Light <br />$ 19,662 $ 63,604 $ 55,223 <br />281,013 <br />10,388 4,667 <br />521 (13,18I) (1,166) <br />111,178 <br />317 <br />215,657 15,724 <br />5,363 - <br />- 4,117 — <br />(39,965) 17 3,348 <br />(1,324) (125) — <br />716 (31 ,700) — <br />10,530 <br />387,552 243,373 83,659 <br />(747,645) (20,723) (2,794) <br />752,916 230,508 — <br />5,271 209,785 (2,794) <br />199,130 105,283 11,891 <br />(13,000) (8,500) (5,500) <br />578,953 549,941 87,256 <br />3,992,595 1,895,786 198,306 <br />$ 4,571,548 $ 2,445,727 $ 285,562 <br />$ 1,489,972 $ 1,620,224 $ 57,816 <br />