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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2016
<br />Cash flows from operating activities:
<br />Receipts from customers and users
<br />Payment to suppliers
<br />Payment to employees
<br />Net cash flows provided by operating activities
<br />Cash flows from noncapital financing activities:
<br />Transfers
<br />Cash flows from capital and related financing activities:
<br />Acquisition of capital assets
<br />Proceeds from sale of capital assets
<br />Net cash flows provided by (used in)
<br />capital and related financing activities
<br />Cash flows from investing activities:
<br />Investment income
<br />Net increase (decrease) in cash and cash equivalents
<br />Cash and cash equivalents - January 1
<br />Cash and cash equivalents - December 31
<br />Reconciliation of operating income to net
<br />cash provided by operating activities:
<br />Operating income (loss)
<br />Adjustments to reconcile operating income
<br />(loss) to net cash flows from operating activities:
<br />Depreciation
<br />Changes in assets and liabilities:
<br />Decrease (increase) in due from other governmental units
<br />Decrease (increase) in accounts receivable - net
<br />Decrease (increase) in prepaid items
<br />Decrease (increase) in inventory
<br />Decrease (increase) in deferred outflows of resources
<br />Increase (decrease) in payables
<br />Increase (decrease) in other accrued liabilities
<br />Increase (decrease)in compensated absences
<br />Increase (decrease) in net pension liability
<br />Increase (decrease) in deferred inflows of resources
<br />Total adjustments
<br />Net cash provided by operating activities
<br />Noncash investing, capital and financing activities:
<br />Contributions of capital assets
<br />Statement 9
<br />Business -Type Activities - Enterprise Funds
<br />601 Water 602 Sewer Totals
<br />$1,105,801
<br />$1,663,724
<br />$2,769,525
<br />(618,143)
<br />(882,352)
<br />(1,500,495)
<br />(226,242)
<br />(222,576)
<br />(448,818)
<br />261,416
<br />558,796
<br />820,212
<br />(34,627) (244,594) (279,221)
<br />(1,057,604) - (1,057,604)
<br />100 - 100
<br />(1,057,504) - (1,057,504)
<br />40,314 66,805 107,119
<br />(790,401) 381,007 (409,394)
<br />5,738,284 8,141,597 13,879,881
<br />$4,947,883 $8,522,604 $13,470,487
<br />($235,694) ($59,243) ($294,937)
<br />436,384
<br />456,422
<br />892,806
<br />-
<br />(429)
<br />(429)
<br />10,904
<br />4,831
<br />15,735
<br />(2,906)
<br />(1,711)
<br />(4,617)
<br />(39,805)
<br />-
<br />(39,805)
<br />(78,318)
<br />(78,324)
<br />(156,642)
<br />82,366
<br />141,804
<br />224,170
<br />(3,805)
<br />3,150
<br />(655)
<br />1,103
<br />1,103
<br />2,206
<br />69,779
<br />69,781
<br />139,560
<br />21,408 21,412 42,820
<br />497,110 618,039 1,115,149
<br />$261,416 $558,796 $820,212
<br />$1,973,455 $764,127 $2,737,582
<br />The accompanying notes are an integral part of these financial statements.
<br />43
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