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Net increase in cash and
<br />temporary investments /cash equivalents
<br />Cash and temporary investments /cash equivalents
<br />Beginning of year
<br />End of year
<br />Supplementary schedule of noncash investing,
<br />capital, and financing activities
<br />See notes to financial statements
<br />CITY OF RAMSEY
<br />Combined Statement of Cash Flows
<br />Proprietary Fund Types
<br />Year Ended December 31, 2003
<br />(with Comparative Totals for Year Ended December 31, 2002)
<br />Totals
<br />Internal (Memorandum Only)
<br />Enterprise Service 2003 2002
<br />Cash flows from operating activities
<br />Operating income (loss) $ 563,171 $ (307) $ 562,864 $ 366,064
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided by operating activities
<br />Depreciation 634,420 — 634,420 573,280
<br />Change in assets and liabilities
<br />Receivables
<br />Deferred special assessments 50 — 50 15,055
<br />Accounts (148,477) — (148,477) (16,560)
<br />Due from other funds — — — 111,178
<br />Due from other governmental units 4,133 — 4,133 13,776
<br />Inventory 5,563 — 5,563 5,363
<br />Prepaids (446) — (446) 4,117
<br />Accounts payable (38,656) 984 (37,672) (36,517)
<br />Salaries payable — — — (1,449)
<br />Due to other funds — — — (111,178)
<br />Due to other governmental units 68,726 — 68,726 (31,484)
<br />Deferred revenue 16,290 — 16,290 10,530
<br />Net cash provided by operating activities 1,104,774 677 1,105,451 902,175
<br />Cash flows from capital and related financing activities
<br />Acquisition of capital assets (176,745) — (176,745) (771,162)
<br />Contributed capital provided for future construction 1,406,899 — 1,406,899 983,424
<br />Net cash provided (used) by capital
<br />and related financing activities 1,230,154 — 1,230,154 212,262
<br />Cash flows from investing activities
<br />Interest received on investments 194,662 9,016 203,678 337,957
<br />Cash flows from noncapital financing activities
<br />Operating transfers (out) (39,000) — (39,000) (36,000)
<br />Contributed assets $ 2,834,414 $ —
<br />7,493,135 402,050 7,895,185 6,478,791
<br />$ 9,983,725 $ 411,743 $ I0,395,468 $ 7,895,185
<br />-
<br />Exhibit A -5
<br />2,490,590 9,693 2,500,283 1,416,394
<br />$ 2,834,414 $ 4,684,011
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