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<br />CITY OF RAMSEY, MINNESOTA Exhibit F-3
<br />ENTERPRISE FUNDS
<br />COMBINING STATEMENT OF CASH FLOWS
<br />Years Ended December 31, 1996 and 1995
<br /> Totals
<br /> Water Sewer Street Recycling
<br /> Utility Utility Lights Utility 1996 1995
<br />Cash From Operating Activities:
<br />Operating income (loss) $ 8,062 $ (40,955) $ 20,882 $ 11,523 $ (488) $ (81,729)
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activiti es
<br />Depreciation 137,145 148,206 6,976 - 292,327 244,539
<br />Changes in assets and liabilities
<br />Accounts receivable 68,873 (6,409) (14,007) (15,263) 33,194 (233,098)
<br />Inventories, water meters (639) - - - (639) 81,102
<br />Due from other funds (644,814) (306,003) - - (950,817) -
<br />Due from other governmental units ~ - 136 - 1,506 1,642 (12,335)
<br />Other assets - (1,479) - - (1,479) (1,369)
<br />Accounts payable (736) (2,614) 1,487 (4,134) (5,997) 17,168
<br />Salaries payable 348 - - - 348 -
<br />Due to other funds - - - 5,257 5,257 -
<br />Due to other governmental units 1,358 (51,502) - 329 (49,815) 63,006
<br />Defected revenue - - 6,178 - 6,178 (1,764)
<br />Deposits payable, water meters - - - - - (49,447)
<br />Net cash provided (used) by
<br />operating activities (430,403) (260,620) 21,516 (782) (670,289) 26,073
<br />Cash Flows From Non-capital Financing Activities:
<br />Equity transfer In - - - - - 13,540
<br />Prior period adjustment - - - - - 1,860
<br />Operating transfer to General Fund (6,000) (3,000) 1,000 - (10,000) (7,500)
<br />Net cash provided (used) by non-
<br />capital financing activities (6,000) (3,000) 1,000 - (10,000) 7,900
<br />Cash Flows From Capital and Related
<br />Financing Activities:
<br />Acquisition of capital assets
<br />Contributed capital
<br />Net cash provided (used) by capital
<br />and related financing activities
<br />Cash Flows From Investing Activities:
<br />Interest received on investments
<br />Net increase (decrease) in cash
<br />and cash equivalents
<br />Cash and cash equivalents
<br />Beginning of year
<br />End of Year
<br />Noncash Capital and Related Financing Activities:
<br />Contributed assets
<br />Disposal of fully depreciated fixed assets
<br />(115,597) (82,100) - - (197,697) (89,039)
<br />392,305 56,689 - - 448,994 1,165,881
<br />276,708 (25,411) - - 251,297 1,076,842
<br />
<br />153,728 46,818 3,516 - 204,062 151,738
<br />
<br />(5,967) (242,213) 24,032 (782) (224,930) 1,262,553
<br />2,190,565 732,613 41,296 782 2,965,256 1,702,703
<br />$2,184,598 $ 490,400 $ 65,328 $ - $2,740,326 $2,965,256
<br />
<br />$1,183,246 $ 845,542 $ 27,115 $ - $2,055,903 $3,053,061
<br />$ _ $ _ $ $ - $ - $ 10,091
<br />' -70-
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