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CITY OF ST. ANTHONY, MINNESOTA
<br />STATEMENT OF CASH FLOWS Statement 8
<br />PROPRIETARY FUNDS
<br />For The Year Ended December 31, 2018
<br />With Comparative Totals For Enterprise Funds For The Year Ended December 31, 2017
<br />Governmental
<br />Activities -
<br />Liquor
<br />Water/Sewer/
<br />Water Plant
<br />Stormwater
<br />Utility
<br />Internal
<br />Service Fund
<br />2018 2017
<br />Cash flows from operating activities:
<br /> Receipts from customers and users $5,864,410 $2,152,366 $200,327 $8,217,103 $7,935,360 $ -
<br /> Receipts from interfund charges for pension benefits - - - - - 594,990
<br /> Payment to suppliers (4,816,804) (1,278,159) (69,730) (6,164,693) (5,826,248) -
<br /> Payment to employees (816,368) (871,218) - (1,687,586) (1,594,083) (630,066)
<br /> Miscellaneous revenue 1,524 9,925 1,350 12,799 239,476 -
<br /> Net cash flows provided by (used in)
<br /> operating activities 232,762 12,914 131,947 377,623 754,505 (35,076)
<br />Cash flows from noncapital financing activities:
<br /> Transfer from General Fund - - - - - 86,300
<br /> Transfer to General Fund (250,000) - - (250,000) (249,060) -
<br /> Transfer to Debt Service Funds - - (123,394) (123,394) (150,000) -
<br />Net cash flows provided by (used in)
<br />noncapital financing activities (250,000)0 (123,394) (373,394) (399,060) 86,300
<br />Cash flows from capital and related
<br /> financing activities:
<br /> Intergovernmental revenue - capital - - 126,991 126,991 569,716 -
<br /> Acquisition of capital assets - - (203,642) (203,642) (596,126) -
<br /> Principal paid on debt - (130,000) - (130,000) (125,000) -
<br /> Interest paid on debt - (19,274) - (19,274) (21,355) -
<br />Net cash flows provided by (used in)
<br /> capital and related financing activities 0 (149,274) (76,651) (225,925) (172,765)0
<br />Cash flows from investing activities:
<br /> Investment income 7,275 24,620 876 32,771 21,812 2,067
<br /> Net increase (decrease) in cash and cash equivalents (9,963) (111,740) (67,222) (188,925) 204,492 53,291
<br /> Cash and cash equivalents - January 1 479,505 1,915,415 164,872 2,559,792 2,355,300 105,953
<br /> Cash and cash equivalents - December 31 $469,542 $1,803,675 $97,650 $2,370,867 $2,559,792 $159,244
<br />Reconciliation of operating income (loss) to net cash
<br /> provided (used) by operating activities:
<br /> Operating income (loss) $257,439 ($624,767) ($48,182) ($415,510) ($81,319) $157,983
<br /> Adjustments to reconcile operating income (loss)
<br /> to net cash flows from operating activities:
<br /> Miscellaneous revenue 1,357 9,858 1,350 12,565 239,476 -
<br /> Depreciation 68,782 578,149 216,009 862,940 630,196 -
<br /> Changes in assets and liabilities:
<br /> Decrease (increase) in receivables (2,875) (20,456) (1,402) (24,733) (68,258) -
<br /> Decrease (increase) in prepaid items 498 (1,040) - (542) 2,622 -
<br /> Decrease (increase) in inventory (50,205) 147,578 - 97,373 (78,696) -
<br /> Decrease (increase) in deferred outflows of resources - - - - - 1,603,412
<br /> Increase (decrease) in payables (42,234) (76,408) (35,828) (154,470) 110,484 (747)
<br /> Increase (decrease) in OPEB liability - - - - - 81,600
<br /> Increase (decrease) in net pension liability - - - - - (1,199,339)
<br /> Increase (decrease) in deferred inflows of resources - - - - - (677,985)
<br /> Total adjustments (24,677) 637,681 180,129 793,133 835,824 (193,059)
<br /> Net cash provided by operating activities $232,762 $12,914 $131,947 $377,623 $754,505 ($35,076)
<br />Noncash investing, capital and financing activities:
<br />Assets in the amount of $18,060 and $10,765 were contributed to the Liquor Fund in 2018 and 2017, respectively.
<br />Assets in the amount of $1,224,256 and $7,752,439 were contributed to the Water/Sewer/Water Plant Fund in 2018 and 2017, respectively.
<br />Assets in the amount of $280,362 and $236,890 were contributed to the Stormwater Utility Fund in 2018 and 2017, respectively.
<br />Totals
<br />Business-Type Activities Enterprise Funds
<br />The accompanying notes are an integral part of these financial statements.
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