|
Governmental
<br />Activities -
<br />Nonmajor Insurance
<br />601 602 603 Internal
<br />Water Sewer Storm Water Totals Service Fund
<br />Cash Flows from Operating Activities
<br />Receipts from customers and users 2,053,735$ 1,827,379$ 349,124$ 4,230,238$ -$
<br />Receipts from internal services provided - - - - 362,343
<br />Payment to suppliers (1,556,043) (1,503,949) (1,540) (3,061,532) (134,588)
<br />Payment to employees (387,610) (357,375) (159,550) (904,535) (207,656)
<br />Other operating receipts 96,856 3,920 - 100,776 -
<br />Net Cash Provided (Used) by
<br />Operating Activities 206,938 (30,025) 188,034 364,947 20,099
<br />Cash Flows from Noncapital
<br />Financing Activities
<br />Transfers in - - 102,000 102,000 -
<br />Transfers out (276,454) (169,746) - (446,200) -
<br />Net Cash Provided (Used) by
<br />Noncapital Financing Activities (276,454) (169,746) 102,000 (344,200) -
<br />Cash Flows from Capital and Related
<br />Financing Activities
<br />Acquisition of capital assets - - (265,930) (265,930) -
<br />Cash Flows from Investing Activities
<br />Investment interest 48,135 55,725 2,187 106,047 -
<br />Net Increase (Decrease) in
<br />Cash and Cash Equivalents (21,381) (144,046) 26,291 (139,136) 20,099
<br />Cash and Cash Equivalents, January 1 867,666 1,064,853 - 1,932,519 24,759
<br />Cash and Cash Equivalents, December 31 846,285$ 920,807$ 26,291$ 1,793,383$ 44,858$
<br />Reconciliation of Operating Income (Loss)
<br />to Net Cash Provided (Used) by
<br />Operating Activities
<br />Operating income (loss)(9,057)$ 1,471$ 202,600$ 195,014$ 21,431$
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities
<br />Miscellaneous revenues 1,037 3,920 - 4,957 -
<br />Lease revenue 140,534 - - 140,534 -
<br />Depreciation and amortization 243,541 164,383 - 407,924 -
<br />(Increase) decrease in assets and
<br />deferred outflows of resources
<br />Accounts receivable (20,508) (31,840) (132,242) (184,590) -
<br />Due from other governments (3,717) (3,572) - (7,289) -
<br />Deferred leases resources 47,553 - - 47,553 -
<br />Prepaid items 3,068 (10,583) - (7,515) -
<br />Deferred pension resources 50,263 54,708 (15,706) 89,265 (1,931)
<br />Increase (decrease) in liabilities and
<br />deferred inflows of resources
<br />Accounts payable and contract payable (5,037) 441 3,772 (824) 125
<br />Compensated absences payable (9,464) (10,382) 27,487 7,641 -
<br />Unearned revenue 5,039 - - 5,039 -
<br />Net pension liability (166,410) (182,981) 60,270 (289,121) -
<br />Deferred lease resources (92,268) - - (92,268) -
<br />Deferred pension resources (7,115) (15,961) 38,827 15,751 -
<br />Due to other governments 29,479 371 3,026 32,876 474
<br />Net Cash Provided (Used) by
<br />Operating Activities 206,938$ (30,025)$ 188,034$ 364,947$ 20,099$
<br />Supplemental Schedule of Noncash
<br />Capital and Related Financing Activities
<br />Capital contributions from other funds 110,070$ 407,383$ -$ 517,453$ -$
<br />City of Little Canada, Minnesota
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the Year Ended December 31, 2024
<br />Business-Type Activities - Enterprise Funds
<br />The notes to the financial statements are an integral part of this statement.
<br />61
|