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IV-19
<br />CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2018
<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 />Receipts from interfund loans
<br />Transfers out
<br />Net cash flows provided by
<br />noncapital financing activities
<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 />$1,224,192 $1,757,400 $2,981,592
<br />(461,280) (1,171,306) (1,632,586)
<br />(289,518) (294,817) (584,335)
<br />473,394 291,277 764,671
<br />355,839 355,839
<br />(242,145) (242,145)
<br />113,694 113,694
<br />(11,479) (2,530) (14,009)
<br />82,783 130,651 213,434
<br />544,698 533,092 1,077,790
<br />5,477,346 8,444,352 13,921,698
<br />$6,022,044 $8,977,444 $14,999,488
<br />($115,166) ($210,759) ($325,925)
<br />597,571 495,856 1,093,427
<br />(368) (368)
<br />6,603 4,056 10,659
<br />(4,654) (5,452) (10,106)
<br />(9,530) (9,530)
<br />17,606 17,606 35,212
<br />17,659 27,458 45,117
<br />(179) (604) (783)
<br />(16,839) (16,839) (33,678)
<br />57 57 114
<br />(33,877) (33,877) (67,754)
<br />14,143 14,143 28,286
<br />588,560 502,036 1,090,596
<br />$473,394 $291,277 $764,671
<br />$892,727 $1,063,820 $1,956,547
<br />The accompanying notes are an integral part of these financial statements.
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