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Exhibit A-5
<br />CITY OF RAMSEY
<br />Combined Statement of Cash Flows
<br />Proprietary Fund Types
<br />Year Ended December 31, 2001
<br />(with Comparative Totals for Year Ended December 31, 2000)
<br />Totals
<br />Internal (Memorandum Only)
<br />Enterprise Service 2001 2000
<br />Cash flows from operating activities
<br />Operating income (loss) $ 527,386 $ (17,390) $ 509,996 $ 261,519
<br />Adjustments to reconcile operating
<br />income to net cash provided
<br />by operating activities
<br />Depreciation 462,760 - 462,760 389,155
<br />Change in assets and liabilities
<br />Receivables
<br />Deferred special assessments 6,079 - 6,079 49,859
<br />Accounts 1,078 - 1,078 (102,964)
<br />Due from other funds 192,143 - 192,143 (303,321)
<br />Due from other governmental units 2,005 - 2,005 (8,904)
<br />Inventory (5,547) - (5,547) 2,003
<br />Prepaids (5,810) - (5,810) 11,636
<br />Accounts payable 58,663 - 58,663 (58,773)
<br />Salaries payable 374 - 374 1,075
<br />Due to other funds (192,143) - (192,143) 303,321
<br />Due to other governmental units 11,314 (1,475) 9,839 (8,907)
<br />Deferred revenue 1,890 - 1,890 (2,430)
<br />Net cash provided (used)
<br />by operating activities 1,060,192 (18,865) 1,041,327 533,269
<br />Cash flows from capital and
<br />related financing activities
<br />Acquisition of capital assets (729,234) - (729,234) (963,704)
<br />Contributed capital provided for future construction 377,559 - 377,559 414,072
<br />Net cash provided (used) by capital
<br />and related financing activities (351,675) - (351,675) (549,632)
<br />Cash flows from investing activities
<br />Interest received on investments 333,056 21,639 354,695 461,445
<br />Cash flows from noncapital financing activities
<br />Intergovernmental revenue - - - 21,200
<br />Operating transfers (out) (33,000) - (33,000) (22,500)
<br />Net cash provided (used) by
<br />noncapital financing activities (33,000) - (33,000) (1,300)
<br />Net increase in cash
<br />and temporary investments/
<br />cash equivalents 1,008,573 2,774 1,011,347 443,782
<br />Cash and temporary investments/cash equivalents
<br />Beginning of year 5,101,993 365,451 5,467,444 5,023,662
<br />End of year $ 6,110,566 $ 368,225 $ 6,478,791 $ 5,467,444
<br />Supplementary schedule ofnoncash investing,
<br />capital, and financing activities
<br />Contributed assets
<br />See notes to financial statements
<br />$ 2,862,294 $ - $ 2,862,294 $ 928,547
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