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CITY OF MOUNDS VIEW
<br /> Statement of Cash Flows
<br /> Proprietary Funds
<br /> Year Ended December 31,2025
<br /> Business-Type Activities-Enterprise Funds
<br /> Storm Nonmajor
<br /> Water Sewer Water Street Light Total
<br /> Cash flows from operating activities
<br /> Cash received from customers and users $ 1,469,487 $ 2,251,762 $ 501,583 $ 126,385 $ 4,349,217
<br /> Payments to employees (578,160) (449,011) (313,408) (28,050) (1,368,629)
<br /> Payments to suppliers (597,366) (1,344,761) (38,142) (90,302) (2,070,571)
<br /> Other revenues 216,482 - - - 216,482
<br /> Net cash flows from operating activities 510,443 457,990 150,033 8,033 1,126,499
<br /> Cash flows from noncapital financing activities
<br /> Cash received from other funds 259,287 - - - 259,287
<br /> Cash paid to other funds - (259,287) - - (259,287)
<br /> Transfers in - - 498,680 - 498,680
<br /> Transfers out (167,742) (101,490) (58,430) (2,620) (330,282)
<br /> Net cash flows from
<br /> noncapital financing activities 91,545 (360,777) 440,250 (2,620) 168,398
<br /> Cash flows from capital and
<br /> related financing activities
<br /> Acquisition and construction of capital assets (129,268) (843,305) (1,552,712) - (2,525,285)
<br /> Payment on bonds (360,000) - - - (360,000)
<br /> Interest paid (71,206) - - - (71,206)
<br /> Net cash flows from capital and
<br /> related financing activities (560,474) (843,305) (1,552,712) - (2,956,491)
<br /> Cash flows from investing activities
<br /> Interest received(charged)on investments (41,514) 85,120 74,638 2,943 121,187
<br /> Net change in cash and cash equivalents - (660,972) (887,791) 8,356 (1,540,407)
<br /> Cash and investments
<br /> Beginning of year - 968,334 1,987,211 58,637 3,014,182
<br /> End ofyear $ - $ 307,362 $ 1,099,420 $ 66,993 $ 1,473,775
<br /> Reconciliation of operating income(loss)to net
<br /> cash flows from operating activities
<br /> Operating income(loss) $ 165,898 $ 273,818 $ 64,312 $ 3,984 $ 508,012
<br /> Adjustments to reconcile operating income
<br /> to net cash flows from operating activities
<br /> Depreciation 337,002 152,148 28,514 - 517,664
<br /> Change in assets,deferred outflows ofresources,
<br /> liabilities,and deferred inflows ofresources
<br /> Other revenues 216,482 - - - 216,482
<br /> Accounts receivable (119,006) (16,201) (2,906) 498 (137,615)
<br /> Special assessments receivable (84,216) 5,014 - - (79,202)
<br /> Deferred outflows ofresources 882 4,500 (4,319) - 1,063
<br /> Accounts and contracts payable (1,123) 71,895 31,731 4,051 106,554
<br /> Accrued wages and benefits 545 3,826 2,553 140 7,064
<br /> Due to other governments 1,069 (1,127) (278) - (336)
<br /> Deposits payable 1,480 (3,000) - - (1,520)
<br /> Net pension liability-PERA (9,179) (23,120) 16,117 - (16,182)
<br /> Compensated absences 10,190 8,162 5,030 (640) 22,742
<br /> Deferred inflows ofresources (9,581) (17,925) 9,279 - (18,227)
<br /> Net cash flows from operating activities $ 510,443 $ 457,990 $ 150,033 $ 8,033 $ 1,126,499
<br /> Noncash investing,capital,and financing activities
<br /> Accrued interest payable change $ (3,000) $ - $ - $ - $ (3,000)
<br /> Amortization of premium $ 18,102 $ - $ - $ - $ 18,102
<br /> Capital-related payable $ - $ - $ 26,172 $ - $ 26,172
<br /> See notes to basic financial statements -32-
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