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Elk River Municipal Utilities <br />April 24, 2012 <br />Page 5 <br />The following table gives an indication of the sources and uses of cash for the past five years: <br /> Cash Provided (Used) By <br />Year Beginning Operating Non-capital Capital Investing Ending Cash <br /> <br />2011 $ 7,311,517 $ 4,396,044 $ (711,518) $ (2,001,497) $ 110,350 $ 9,104,896 <br />2010 6,091,320 3,596,829 (534,339) (1,957,215) 114,922 7,311,517 <br />2009 4,633,052 4,001,073 (604,905) (2,027,224) 89,324 6,09],320 <br />2008 3,539,677 4,394,357 (513,536) (2,933,272) 145,826 4,633,052 <br />2007 2,041,306 4,083,884 (485,851) (2,238,249) 138,587 3,539,677 <br />$5,000,000 <br />$4,000,000 <br />$3,000,000 <br />$2,000,000 <br />$1,000,000 <br />$- <br />$(1,000,000) <br />$(2,000,000) <br />$(3,000,000) <br />$(4,000,000) <br />Cash Flow Summary 2007 - 2011 <br />------- <br /> <br />2007 2008 2009 2010 2011 <br />= Operating activities Non-capital financing activities <br />Capital financing activities •°-°Investing activities <br />The cash provided by operating activities has remained strong and was sufficient to cover the amount of capital and debt needs in <br />2011. The summary above highlights the significant amount of cash needed each year for the capital activities of the Utilities. The <br />operations have been able to finance the capital activities for the last five years. We recommend that the Utilities continue to closely <br />monitor future cash flow with the use of projections and the capital improvement plan. This will ensure that any permanent decline in <br />cash flow is addressed quickly. <br />952.835.9090 Fax 952,835.3261 <br />www.aemepas.com <br />