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Supplementary schedule of noncash investing,
<br />capital, and financing activities
<br />Contributed assets
<br />See notes to financial statements
<br />CITY OF RAMSEY
<br />Combined Statement of Cash Flows
<br />Proprietary Fund Types
<br />Years Ended December 31, 2000 and 1999
<br />-10-
<br />Exhibit A -5
<br />Totals
<br />Internal (Memorandum Only)
<br />Enterprise Service 2000 1999
<br />Cash flows from operating activities
<br />Operating income $ 248,208 $ 13,311 $ 261,519 $ 106,530
<br />Adjustments to reconcile operating
<br />income to net cash provided
<br />by operating activities
<br />Depreciation 389,155 - 389,155 353,532
<br />Change in assets and liabilities
<br />Receivables
<br />Deferred special assessments 49,859 - 49,859 45,746
<br />Accounts (102,964) - (102,964) (27,545)
<br />Due from other funds (303,321) - (303,321) -
<br />Due from other governmental units (10,375) 1,471 (8,904) 18,892
<br />Inventory 2,003 - 2,003 (6,907)
<br />Prepaids 11,636 - 11,636 (4,194)
<br />Accounts payable (58,773) - (58,773) 70,726
<br />Salaries payable 1,075 - 1,075 (907)
<br />Due to other funds 303,321 - 303,321 (29,217)
<br />Due to other governmental units (10,059) 1,152 (8,907)
<br />Deferred revenue (2,430) - (2,430) (7,943)
<br />Net cash provided
<br />by operating activities 517,335 15,934 533,269 518,713
<br />Cash flows from capital and
<br />related financing activities
<br />Acquisition of capital assets (963,704) - (963,704) -
<br />Contributed capital provided for future construction 414,072 - 414,072 408,881
<br />Net cash provided (used) by capital
<br />and related financing activities (549,632) - (549,632) 408,881
<br />Cash flows from investing activities
<br />Interest received on investments 433,341 28,104 461,445 159,084
<br />Cash flows from noncapital financing activities
<br />Intergovernmental revenue - 21,200 21,200 -
<br />Operating transfers in - - - 269,590
<br />Operating transfers (out) (22,500) - (22,500) (690,299)
<br />Net cash provided (used) by
<br />noncapital financing activities (22,500) 21,200 (1,300) (420,709)
<br />Net increase in cash
<br />and temporary investments/
<br />cash equivalents 378,544 65,238 443,782 665,969
<br />Cash and temporary investments /cash equivalents
<br />Beginning of year 4,723,449 300,213 5,023,662 4,357,693
<br />End of year $ 5,101,993 $ 365,451 $ 5,467,444 $ 5,023,662
<br />$ 928,547 $ - $ 928,547 $ 269,582
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