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Governmental
<br />Activities -
<br />Insurance
<br />601 602 Internal
<br />Water Sewer Totals Service Fund
<br />Cash Flows from Operating Activities
<br />Receipts from customers and users 1,988,658$ 1,698,216$ 3,686,874$ -$
<br />Receipts from internal services provided - - - 320,271
<br />Payment to suppliers (1,535,991) (1,259,280) (2,795,271) (140,697)
<br />Payment to employees (399,979) (405,208) (805,187) (189,460)
<br />Other operating receipts 93,985 4,319 98,304 -
<br />Net Cash Provided (Used) by
<br />Operating Activities 146,673 38,047 184,720 (9,886)
<br />Cash Flows from Noncapital
<br />Financing Activities
<br />Transfers out (268,400) (164,800) (433,200) -
<br />Cash Flows from Investing Activities
<br />Investment interest 43,227 52,473 95,700 -
<br />Net Increase (Decrease) in
<br />Cash and Cash Equivalents (78,500) (74,280) (152,780) (9,886)
<br />Cash and Cash Equivalents, January 1 946,166 1,139,133 2,085,299 34,645
<br />Cash and Cash Equivalents, December 31 867,666$ 1,064,853$ 1,932,519$ 24,759$
<br />Reconciliation of Operating Income (Loss)
<br />to Net Cash Provided (Used) by
<br />Operating Activities
<br />Operating income (loss)(151,353)$ (101,444)$ (252,797)$ (11,438)$
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities
<br />Miscellaneous revenues 1,854 4,319 6,173 -
<br />Lease revenue 141,998 - 141,998 -
<br />Depreciation and amortization 241,270 163,323 404,593 -
<br />(Increase) decrease in assets and
<br />deferred outflows of resources
<br />Accounts receivable (64,276) (41,030) (105,306) -
<br />Due from other governments (9,150) (7,278) (16,428) -
<br />Deferred leases resources 42,402 - 42,402 -
<br />Prepaid items (1,785) (17,913) (19,698) -
<br />Deferred pension resources 36,331 36,724 73,055 2,037
<br />Increase (decrease) in liabilities and
<br />deferred inflows of resources
<br />Accounts payable and contract payable (308) 626 318 (485)
<br />Compensated absences payable 5,807 5,787 11,594 -
<br />Net pension liability (70,797) (71,490) (142,287) -
<br />Deferred lease resources (92,269) - (92,269) -
<br />Deferred pension resources 58,141 58,886 117,027 -
<br />Due to other governments 8,808 7,537 16,345 -
<br />Net Cash Provided (Used) by
<br />Operating Activities 146,673$ 38,047$ 184,720$ (9,886)$
<br />Supplemental Schedule of Noncash
<br />Capital and Related Financing Activities
<br />Capital contributions from other funds 69,083$ 90,607$ 159,690$ -$
<br />City of Little Canada, Minnesota
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the Year Ended December 31, 2023
<br />Business-Type Activities - Enterprise Funds
<br />The notes to the financial statements are an integral part of this statement.
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