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CITY OF LINO LAKES, MINNESOTA
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2024
<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 />Cash flows from capital and related financing activities:
<br />Statement 9
<br />Business -Type Activities - Enterprise Funds
<br />601 Water 602 Sewer 603 Storm Water Totals
<br />$2,070,457 $2,191,108 $566,661 $4,828,226
<br />(794,420) (1,795,573) (227,773) (2,817,766)
<br />(384,940) (394,531) (195,993) (975,464)
<br />891,097 1,004 142,895 1,034,996
<br />5,289 - - 5,289
<br />Acquisition of capital assets (120,780) (99,493) - (220,273)
<br />Note proceeds 1,216,285 - - 1,216,285
<br />Repayment of interfund loan receivable - 223,598 223,598
<br />Transfers out (2,024,951) - (55,507) (2,080,458)
<br />Net cash flows provided by capital and related financing activities (929,446) 124,105 (55,507) (860,848)
<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 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 />250,835 331,428 21,519 603,782
<br />217,775 456,537 108,907 783,219
<br />5,224,858 7,177,052 306,940 12,708,850
<br />$5,442,633 $7,633,589 $415,847 $13,492,069
<br />($54,973) ($802,645) $149,897 ($707,721)
<br />927,267 753,799 - 1,681,066
<br />(1,651) 4,621 7,444 10,414
<br />(2,930) (3,020) 3,026 (2,924)
<br />(5,611) - - (5,611)
<br />36,497 36,497 18,930 91,924
<br />18,649 23,689 (11,185) 31,153
<br />(14,214) - - (14,214)
<br />25,853 25,853 (3,393) 48,313
<br />5,529 5,529 645 11,703
<br />(66,455) (66,455) (34,469) (167,379)
<br />23,136 23,136 12,000 58,272
<br />946,070 803,649 (7,002) 1,742,717
<br />$891,097 $1,004 $142,895 $1,034,996
<br />$6,919,339 $1,208,076 $ - $8,127,415
<br />The accompanying notes are an integral part of these financial statements.
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