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CITY OF RAMSEY
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />Year Ended December 31, 2025
<br />Cash flows from operating activities
<br />Receipts from customers and users
<br />Receipts from interfund services provided
<br />Paid to suppliers/service providers
<br />Paid to employees
<br />Net cash flows from operating activities
<br />Cash flows from capital and related financing activities
<br />Capital assets purchased and contributed to governmental activities
<br />Capital contributions - connection fees
<br />Capital contributions - capital grants
<br />Acquisition of capital assets
<br />Proceeds from sale of capital assets
<br />Net cash flows from capital and related financing activities
<br />Cash flows from investing activities
<br />Interest and changes in fair value on investments
<br />Cash flows from noncapital financing activities
<br />Transfers in
<br />Transfers (out)
<br />Intergovernmental revenue
<br />Advances repaid from other funds
<br />Net cash flows from noncapital financing activities
<br />Net increase (decrease) in cash and temporary
<br />investments/cash equivalents
<br />Cash and temporary investments/cash equivalents
<br />Beginning of year
<br />End of year
<br />Reconciliation of operating income (loss) to net cash
<br />flows from operating activities
<br />Operating income (loss)
<br />Adjustments to reconcile operating income (loss)
<br />to net cash flows from operating activities
<br />Depreciation
<br />Change in assets, deferred inflows, liabilities and deferred outflows
<br />Receivables
<br />Delinquent and deferred special assessments
<br />Accounts
<br />Due from other governmental units
<br />Prepaids
<br />Deferred outflows - pension plan deferments
<br />Accounts payable and contracts payable
<br />Unearned revenue
<br />Due to other governmental units
<br />Net pension liability
<br />Deferred inflows -pension plan deferments
<br />Net cash flow from operating activities
<br />Noncash, investing, capital, and financing activities
<br />Contributions of capital asscts from developers
<br />Change in capital assets purchased on account
<br />See notes to basic financial statements
<br />Business -Type Activities — Enterprise Funds
<br />Street Light
<br />Water Utility Sewer Utility Utility
<br />$ 3,670,898 $ 2,566,334 $ 253,467
<br />(669,711) (1,472,922) (174,614)
<br />(587,473) (352,108) —
<br />2,413,714 741,304 78,853
<br />889,637 176,314
<br />393,391 —
<br />(11,813,858) (620,418)
<br />26,600
<br />(10,530,830) (417,504)
<br />1,480,054 576,107 67,188
<br />81,172 16,718 6,437
<br />(59,000) (53,000) (31,000)
<br />40,926 — —
<br />63,098 (36,282) (24,563)
<br />(6,573,964) 863,625 121,478
<br />18,621,641 5,843,398 1,578,252
<br />$ 12,047,677 $ 6,707,023 $ 1,699,730
<br />$ 1,249,772 $ 90,572 $ 41,586
<br />1,074,471 750,634 30,651
<br />1,819 7,765 —
<br />(45,624) (19,447) (6,597)
<br />104,035 — —
<br />925 (10,084) —
<br />(17,901) (10,229) —
<br />43,402 (1,764) 10,867
<br />17,395 2,352
<br />15,543 (76,264) (6)
<br />(3,919) (2,240) —
<br />(8,809) (5,034) —
<br />$ 2,413,714 $ 741,304 $ 78,853
<br />$ 1,492,959 $ 1,925,282 $
<br />$ (90,169) $ (2,219) $
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