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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2019
<br />Cash flows from operating activities:
<br />Receipts from customeFs 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 out
<br />Cash flows from capital and related financing activities:
<br />Acquisition of capital assets
<br />Cash flows from investing activities:
<br />Investment earnings
<br />Net increase 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 />$1,201,873 $1,782,897 $2,984,770
<br />(393,323) (1,223,487) (1,616,810)
<br />(292,094) (300,384) (592,478)
<br />516,456 259,026 775,482
<br />(226,722) (226,722)
<br />(350,042) (350,042)
<br />210,056 313,498 523,554
<br />149,748 572,524 722,272
<br />6,022,044 8,977,444 14,999,488
<br />$6,171,792 $9,549,968 $15,721,760
<br />($148,19.6) ($231,568) ($379,764)
<br />603,559 495,816 1,099,375
<br />(256) (256)
<br />29,293 12,010 41,303
<br />(125) 216 91
<br />17,402 17,402
<br />12,456 12,456 24,912
<br />(1,200) (21,824) (23,024)
<br />10,462 (629) 9,833
<br />3,195 3,195 6,390
<br />(1,113) (1,113) (2,226)
<br />5,557 5,557 11,114
<br />(14,834) (14,834) (29,668)
<br />664,652 490,594 1,155,246
<br />$516,456 $259,026 $775,482
<br />$2,212,553 $2,220,556 $4,433,109
<br />The accompanying notes are an integral part of these financial statements.
<br />IV-17
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