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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2021
<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 />Intergovernmental revenue
<br />Transfers out
<br />Net cash flows provided by noncapital financing activities
<br />Statement 9
<br />Business -Type Activities - Enterprise Funds
<br />601 Water 602 Sewer Totals
<br />$1,646,059
<br />(700,183)
<br />(305,165)
<br />640,711
<br />29,991
<br />(322,933)
<br />(292,942)
<br />$1,865,395
<br />(1,288,495)
<br />(310,330)
<br />266,570
<br />$3,511,454
<br />(1,988,678)
<br />(615,495)
<br />907,281
<br />29,991
<br />(322,933)
<br />(292,942)
<br />Cash flows from capital and related financing activities:
<br />Acquisition of capital assets (92,652) (99,189) (191,841)
<br />Proceeds from sale of capital assets 15,291 15,291 30,582
<br />Net cash flows provided by capital and related financing activities (77,361) (83,898) (161,259)
<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 />(34,068) (52,696) (86,764)
<br />236,340 129,976 366,316
<br />5,895,566 9,609,587 15,505,153
<br />$6,131,906 $9,739,563 $15,871,469
<br />$61,804 ($294,952) ($233,148)
<br />625,544
<br />(37,231)
<br />(1,319)
<br />2,786
<br />(73,070)
<br />15,173
<br />(29,857)
<br />4,279
<br />19,619
<br />(52,085)
<br />105,068
<br />578,907
<br />550,018
<br />258
<br />(26,903)
<br />(8,798)
<br />(73,070)
<br />43,136
<br />4,279
<br />19,619
<br />(52,085)
<br />105,068
<br />561,522
<br />1,175,562
<br />258
<br />(64,134)
<br />(10,117)
<br />2,786
<br />(146,140)
<br />58,309
<br />(29,857)
<br />8,558
<br />39,238
<br />(104,170)
<br />210,136
<br />1,140,429
<br />Net cash provided by operating activities $640,711 $266,570 $907,281
<br />Noncash investing, capital and financing activities:
<br />Contributions of capital assets $880,302 $304,808 $1,185,110
<br />The accompanying notes are an integral part of these financial statements.
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