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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 201 7
<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 />Interfund loans provided to other funds
<br />Transfers in
<br />Transfers out
<br />Net cash flows provided by (used in)
<br />noncapital financing activities
<br />Cash flows from capital and related financing activities:
<br />Acquisition 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 earnings
<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 other post employment benefits
<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 />Business-Type Activities -Enterprise Funds
<br />601 Water 602 Sewer Totals
<br />$1,136,110 $1,695,698 $2,831,808
<br />(444,107) (1,301,838) (1,745,945)
<br />(248,394) (252,391) (500,785)
<br />443,609 141,469 585,078
<br />(355,839) (355,839)
<br />104,969 104,969 209,938
<br />(35,727) (35,727) (71,454)
<br />69,242 (286,597) (217,355)
<br />(23,000) (23,000)
<br />(23,000) 0 (23,000)
<br />39,612 66,876 106,488
<br />529,463 (78,252) 451,211
<br />4,947,883 8,522,604 13,470,487
<br />$5,477,346 $8,444,352 $13,921,698
<br />($94,415) ($202,858) ($297,273)
<br />580,804 477,094 1,057,898
<br />409 409
<br />(14,724) (3,674) (18,398)
<br />906 1,259 2,165
<br />51,459 51,459
<br />35,592 35,592 71,184
<br />(96,700) (146,504) (243,204)
<br />(46) (582) (628)
<br />83 83 166
<br />4,240 4,240 8,480
<br />(31,955) (31,955) (63,910)
<br />8,365 8,365 16,730
<br />538,024 344,327 882,351
<br />$443,609 $141,469 $585,078
<br />$587,854 $418,385 $1,006,239
<br />The accompanying notes are an integral part of these financial statements.
<br />IV-17
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