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CITY OF MOUNDS VIEW
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />Year Ended December 31, 2023
<br />Business -Type
<br />Activities - Enterprise
<br />Funds
<br />Storm
<br />Nonmajor
<br />Water
<br />Sewer
<br />Water
<br />Street Light
<br />Total
<br />Cash flows from operating activities
<br />Cash received from customers and users
<br />$ 1,493,029
<br />$ 2,031,495
<br />$ 429,811
<br />$ 107,498
<br />$ 4,061,833
<br />Payments to employees
<br />(503,436)
<br />(434,015)
<br />(153,175)
<br />(15,880)
<br />(1,106,506)
<br />Payments to suppliers
<br />(655,498)
<br />(1,240,973)
<br />(177,658)
<br />(89,876)
<br />(2,164,005)
<br />Net cash flows from operating activities
<br />334,095
<br />356,507
<br />98,978
<br />1,742
<br />791,322
<br />Cash flows from noncapital financing activities
<br />Transfers in
<br />82,500
<br />-
<br />37,500
<br />-
<br />120,000
<br />Transfers out
<br />(170,542)
<br />(142,542)
<br />(42,351)
<br />(3,213)
<br />(358,648)
<br />Net cash flows from
<br />noncapital financing activities
<br />(88,042)
<br />(142,542)
<br />(4,851)
<br />(3,213)
<br />(238,648)
<br />Cash flows from capital and
<br />related financing activities
<br />Acquisition and construction of capital assets
<br />(754,341)
<br />(113,344)
<br />(95,997)
<br />-
<br />(963,682)
<br />Contributions
<br />-
<br />70,705
<br />-
<br />-
<br />70,705
<br />Payment on bonds
<br />(350,000)
<br />-
<br />-
<br />-
<br />(350,000)
<br />Interest paid
<br />(85,230)
<br />-
<br />-
<br />-
<br />(85,230)
<br />Net cash flows from capital and
<br />related financing activities
<br />(1,189,571)
<br />(42,639)
<br />(95,997)
<br />-
<br />(1,328,207)
<br />Cash flows from investing activities
<br />Interest received on investments
<br />101,976
<br />92,991
<br />92,087
<br />4,027
<br />291,081
<br />Net change in cash and cash equivalents
<br />(841,542)
<br />264,317
<br />90,217
<br />2,556
<br />(484,452)
<br />Cash and investments
<br />Beginning of year
<br />End of year
<br />Reconciliation of operating income (loss) to net
<br />cash flows from operating activities
<br />Operating income (loss)
<br />Adjustments to reconcile operating income
<br />to net cash flows from operating activities
<br />Depreciation
<br />Change in assets, deferred outflows of resources,
<br />liabilities, and deferred inflows of resources
<br />Accounts receivable
<br />Due from other governments
<br />Special assessments receivable
<br />Deferred outflows of resources
<br />Accounts and contracts payable
<br />Accrued wages and benefits
<br />Deposits payable
<br />Due to other governments
<br />Net pension liability - PERA
<br />Compensated absences
<br />Deferred inflows of resources
<br />Net cash flows from operating activities
<br />Noncash investing, capital, and financing activities
<br />Current year capital asset additions on credit
<br />Prior year capital asset additions on credit
<br />Accrued interest payable change
<br />Amortization of premium
<br />See notes to basic financial statements
<br />1,215,781
<br />2,043,666
<br />1,991,887
<br />65,765
<br />5,317,099
<br />$ 374,239
<br />$
<br />2,307,983
<br />$
<br />2,082,104
<br />$
<br />68,321
<br />$
<br />4,832,647
<br />$ 115,903
<br />$
<br />213,288
<br />$
<br />64,864
<br />$
<br />(6,548)
<br />$
<br />387,507
<br />183,673
<br />126,843
<br />34,685
<br />-
<br />345,201
<br />47,517
<br />5,448
<br />(7,747)
<br />147
<br />45,365
<br />2,066
<br />-
<br />-
<br />-
<br />2,066
<br />(19,795)
<br />4,642
<br />-
<br />-
<br />(15,153)
<br />61,496
<br />56,839
<br />20,807
<br />-
<br />139,142
<br />(8,767)
<br />(4,373)
<br />3,472
<br />8,031
<br />(1,637)
<br />(1,909)
<br />(2,581)
<br />(689)
<br />(1)
<br />(5,180)
<br />4,120
<br />-
<br />-
<br />-
<br />4,120
<br />(2,306)
<br />8,053
<br />(7)
<br />-
<br />5,740
<br />(117,760)
<br />(110,790)
<br />(41,122)
<br />-
<br />(269,672)
<br />(2,548)
<br />(4,540)
<br />2,352
<br />113
<br />(4,623)
<br />72,405
<br />63,678
<br />22,363
<br />-
<br />158,446
<br />$ 334,095
<br />$
<br />356,507
<br />$
<br />98,978
<br />$
<br />1,742
<br />$
<br />791,322
<br />$ 96,525
<br />$
<br />520,246
<br />$
<br />45,674
<br />$
<br />-
<br />$
<br />662,445
<br />$ (166,463)
<br />$
<br />-
<br />$
<br />-
<br />$
<br />-
<br />$ (166,463)
<br />$ (2,916)
<br />$
<br />-
<br />$
<br />-
<br />$
<br />-
<br />$ (2,916)
<br />$ 18,102
<br />$
<br />-
<br />$
<br />-
<br />$
<br />-
<br />$
<br />18,102
<br />-32-
<br />
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