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CITY OF ELK RIVER
<br />STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS (CONTINUED)
<br />YEAR ENDED DECEMBER 31, 2019
<br />RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
<br />CASH PROVIDED (USED) BY OPERATING ACTIVITIES
<br />Operating Income (Loss)
<br />Adjustments to Operating Income (Loss):
<br />Other Revenue Related to Operations
<br />Noncash Expenses Included in Net Income:
<br />Depreciation
<br />Change in Assets, Deferred Outflows, Liabilities,
<br />and Deferred Inflows:
<br />(Increase) Decrease in:
<br />Accounts Receivable
<br />Prepaid Items
<br />Inventory
<br />Due from Other Funds
<br />Deferred Outflows Related to Pensions
<br />Deferred Outflows Related to OPEB
<br />Increase (Decrease) in:
<br />Accounts Payable
<br />Accrued Salaries Payable
<br />Due to Other Funds
<br />Due to Other Governments
<br />Deposits Payable
<br />Unearned Revenue
<br />Compensated Absences Payable
<br />Other Postemployment Benefits
<br />Net Pension Liability
<br />Deferred Inflows Related to Pensions
<br />Net Cash Provided (Used) by Operating Activities
<br />Municipal
<br />Liquor Sewer Garbage Storm Water
<br />$ 845,376 $ (922,621) $ 188,633 $ (514,039)
<br />123,286 1,644,459 457,477
<br />71,829
<br />1,499
<br />138
<br />(30,052)
<br />-
<br />(6,862)
<br />(8,492)
<br />(2,151)
<br />37,031
<br />29,959
<br />1,230
<br />4,507
<br />(87)
<br />451
<br />-
<br />(232)
<br />21,433
<br />32,729
<br />(5,549)
<br />(28,861)
<br />5,545
<br />1,705
<br />139
<br />478
<br />-
<br />15
<br />38
<br />(8,362)
<br />10,938
<br />-
<br />-
<br />437
<br />-
<br />-
<br />(20,496)
<br />5,259
<br />1,378
<br />(4,621)
<br />(3,961)
<br />-
<br />(660)
<br />64,187
<br />24,525
<br />2,426
<br />7,294
<br />(20,236)
<br />(19,429)
<br />(821)
<br />(2,407)
<br />$ 1,032,741
<br />$ 858,058 $
<br />179,103 $
<br />(85,440)
<br />See accompanying Notes to Basic Financial Statements.
<br />(35)
<br />
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