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CITY OF RAMSEY <br />Enterprise Funds <br />Combining Statement of Cash Flows <br />Year Ended December 31, 1999 <br />(with Comparative Totals for Year Ended December 31, 1998) <br />Exhibit F-3 <br /> Water Sewer Street Recycling Totals <br /> Utility Utility Light Utility 1999 1998 <br /> <br />Cash flows from operating activities <br />Operating income $ 28,276 $ 10,681 $ 34,495 $ 15,704 $ 89,156 $ 154,175 <br />Adjustments to reconcile operating <br />income to net cash provided <br />by operating activities <br />Depreciation 177,690 167,344 8,498 - 353,532 341,821 <br />Change in assets and liabilities <br />Receivables <br />Deferred special assessments 31,565 14,] 81 - - 45,746 26,815 <br />Accounts 12,867 (32,587) (1,008) (6,817) (27,545) (65,638) <br />Due from other governmental units - 280 - 147 427 20,320 <br />Inventory (6,907) - - - (6,907) (3,491) <br />Prepaids 170 (4,364) - - (4,194) (9,198) <br />Accounts payable 29,537 40,834 301 54 70,726 7,039 <br />Salaries payable (786) (107) - (14) (907) 252 <br />Due to other governmental units (837) (27,950) - (] 51) (28,938) 42,303 <br />Deferred revenue - - (7,943) - (7,943) (4,703) <br />Net cash provided <br />by operating activities 271,575 168,312 34,343 8,923 483,153 509,695 <br />Cash flows from capital and <br />related financing activities <br />Acquisition of capital assets - - - - - (5,400) <br />Contributed capital by developers - - - - - (3,000) <br />Contributed capital provided <br />for future construction 315,165 93,716 - - 408,881 573,647 <br />Net cash provided by capital <br />and related financing activities 315,] 65 93,716 - - 408,881 565,247 <br />Cash flows from investing activities <br />Interest received on investments 101,303 41,807 5,100 875 149,085 239,593 <br />Cash flows from noncapitat financing activities <br />Operating transfers in 269,590 - - - 269,590 - <br />Operating transfers (out) (679,799) (6,000) (2,500) (2,000) (690,299) (568,710) <br />Net cash used by <br />noncapitat financing activities (410,209) (6,000) (2,500) (2,000) (420,709) (568,710) <br />Net increase in cash and temporary <br />investments/cash equivalents 277,834 297,835 36,943 7,798 620,410 745,825 <br />Cash and temporary investments/cash equivalents <br />Beginning of year 2,855,778 1,096,624 125,970 24,667 4,103,039 3,357,214 <br />End of year $ 3,133,612 $ 1,394,459 $ 162,913 $ 32,465 $ 4,723,449 $ 4,103,039 <br /> <br />Noncash capital and related financing activities <br />Contributed assets $ 134,552 $ 132,331 $ 2,699 $ - $ 269,582 $ 1,703,426 <br />-65- <br />