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' CITY OF RAMSEY, MINNESOTA Exhibit F-3
<br /> ENTERPRISE FUNDS
<br /> COMBINING STATEMENT OF CASH FLOWS
<br /> Year End ed December 31, 1997
<br />(With Comparative Totals for Year Ended December 31, 1996)
<br /> Totals
<br /> Water Sewer Street Recycling
<br /> Utility Utility Lights Utility 1997 1996
<br />
<br />' Cash From Operating Activities: -
<br />Operating income (loss) 5 40,093 5 1,792 5 16,806 5 26,468 5 85,159 ~ (488)
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities
<br />
<br />Depreciation
<br />150,800
<br />155,600
<br />7,951 -
<br />314,351
<br />292,327
<br />Changes in assets and liabilities
<br />Special assessments -
<br />Deferred (125,200) (80,047) - - (205,247) -
<br />Accounts receivable 47,514 23,588 2,585 9,729 83,416 33,194
<br />Inventories, water meters 1,392 - - - 1,392 (639)
<br />Due from other funds 644,814 306,003 - - 950,817 (950,817)
<br />Due from other governmental units (323) ~ (27,748) (28,071) 1,642
<br />'
<br />Other assets ~ (5,614) (5,614) (1,479)
<br />Accounts payable (1,233) (250) 1,483 (1,438) (1,438) (5,997)
<br />Salaries payable 269 38 - - 307 348
<br />Due to other funds - - (5,257) (5,257) 5,257
<br />'
<br />Due to other governmental units 150 6,452 ~ (329) 6,273 (49,815)
<br />Deferred revenue - 4 906 - (4,906) 6,178
<br />Net cash provided (used) by
<br />operating activities 758,599 407,239 23,919 1,425 1,191,182 (670,289)
<br />'
<br />Cash Flows From Non-capital Financing Activities:
<br />Equity transfer In 66,164 42,302 - - 108,466 -
<br />' Operating transfer to General Fund (7,000) (4,000) 1,500 1,000 (13,500) (10,000)
<br />Net cash provided (used) by non-
<br />capital financing activities 59,164 38,302 1 500 1 000 94,966 (10,000)
<br />
<br />Cash Flows From Capital and Related
<br />Financing Activities:
<br />Acquisition of capital assets - (5,048) (19,503) - (24,551) (197,697)
<br />' Contributed capital by developers - 10,000 10,000 -
<br />Contributed capital (used) for future constructio (622,251) (] 88,272) (810,523) 448,994
<br />Net cash provided (used) by capital
<br />and related financing activities (622,251) (193,320) 9 503 (825,074) 251,297
<br />
<br />Cash Flows From Investing Activities:
<br />Interest received on investments 117,933 33,058 4,462 361 155,814 204,062
<br />' Net increase (decrease) in cash
<br />and cash equivalents 313,445 285,279 17,378 786 616,888 (224,930)
<br />Cash and cash equivalents
<br />'
<br />Beginning of year
<br />2,184,598
<br />490,400
<br />65,328 -
<br />2,740,326
<br />2,965,256
<br />
<br />End of Year 52,498,043 5 775,679 S 82,706 5 786 53,357,214 52,740,326
<br />
<br />Noncash Capital and Related Financing Activities:
<br />Contributed assets 5 740,168 5 348,298 5 5 - 51,088,466 52,055,903
<br />
<br />-68-
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