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CITY OF RAMSEY
<br />Enterprise Funds
<br />Combining Statement of Cash Flows
<br />Year Ended December 31, 1998
<br />(with Comparative Totals for Year Ended December 31, 1997)
<br />Exhibit F-3
<br />Water Sewer Street Recycling Totals
<br />Utility Utility Light Utility 1998 1997
<br />Cash flows from operating activities
<br />Operating income (loss) $ 114,378 $ (6,942) $ 37,335 $ 9,404 $ 154,175 $ 85,159
<br />Adjustments to reconcile operating
<br />income (loss) to net cash provided
<br />by operating activities
<br />Depreciation 168,678 164,762 8,381 - 341,821 314,351
<br />Change in assets and liabilities
<br />Receivables
<br />Deferred special assessments 2,082 24,733 - - 26,815 (205,247)
<br />Accounts (31,850) (25,815) (2,253) (5,720) (65,638) 83,416
<br />Due from other funds - - - - - 950,817
<br />Due from other governmental units - (387) - 20,707 20,320 (28,07 t )
<br />Inventory (3,491) - - - (3,491) 1,392
<br />Prepaid expenses (170) (9,028) - - (9,198) (5,614)
<br />Accounts payable 6,472 316 240 11 7,039 (1,438)
<br />Salaries payable 169 69 - 14 252 307
<br />Due to other funds - - - - - (5,257)
<br />Due to other governmental units 3,452 38,700 - 151 42,303 6,273
<br />Deferred revenue - - (4,703) - (4,703) (4,906)
<br />Net cash provided
<br />by operating activities 259,720 186,408 39,000 24,567 509,695 1,191,182
<br />Cash flows from capital and
<br />related financing activities
<br />Acquisition of capital assets - (4,000) (1,400) - (5,400) (24,551)
<br />Contributed capital by developers - - (3,000) - (3,000) 10,000
<br />Contributed capital provided
<br />(used)forfuture construction 484,198 89,449 - - 573,647 (810,523)
<br />Net cash provided (used) by capital
<br />and related financing activities 484,]98 85,449 (4,400) - 565,247 (825,074)
<br />Cash flows from investing activities
<br />Interest received on investments 174,027 54,088 10,664 814 239,593 155,814
<br />Cash flows from noncapital financing activities
<br />Equity transfer in - - - - - 108,466
<br />Operating transfers (out) (560,210) (5,000) (2,000) (1,500) (568,710) (13,500)
<br />Net cash provided (used) by
<br />noncapital financing activities (560,210) (5,000) (2,000) (1,500) (568,710) 94,966
<br />Net increase in cash and temporary
<br />investments/cash equivalents 357,735 320,945 43,264 23,881 745,825 616,888
<br />Cash and temporary investments/cash equivalents
<br />Beginning of year 2,498,043 775,679 82,706 786 3,357,214 2,740,326
<br />End of year $ 2,855,778 $ 1,096,624 $ 125,970 $ 24,667 $ 4,103,039 $ 3,357,214
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<br />Noncash capital and related financing activities
<br />Contributed assets $ 1,242,158 $ 454,068 $ 7,200 $ - $ 1,703,426 $ 1,088,466
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