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IV-19
<br />CITY OF ELK RIVER
<br />STATEMENT OF CASH FLOWS -PROPRIETARY FUNDS (CONTINUED)
<br />YEAR ENDED DECEMBER 31, 2019
<br />Municipal
<br />Li9uor Sewer Garbage
<br />RECONCILIATION OF OPERATING INCOME (LOSS) TO NET
<br />CASH PROVIDED (USED) BY OPERATING ACTIVITIES
<br />Operating Income (Loss) $ 845,376 $ (922,621) $ 188,633
<br />Adjustments to Operating Income (Loss):
<br />Other Revenue Related to Operations
<br />Noncash Expenses Included in Net Income:
<br />Depreciation 123,286 1,644,459
<br />Change in Assets, Deferred Outflows, Liabilities,
<br />and Deferred Inflows:
<br />(Increase) Decrease in:
<br />Accounts Receivable 71,829 1,499
<br />Prepaid Items
<br />Inventory (30,052)
<br />Due from Other Funds (6,862) (8,492)
<br />Deferred Outflows Related to Pensions 37,031 29,959 1,230
<br />Deferred Outflows Releted to OPEB (87) 451
<br />Increase (Decraase) In:
<br />Accounts Payable 21,433 32,729 (5,549)
<br />Accrued Salaries Payable 5,545 1,705 139
<br />Due to Other Funds 15 38
<br />Due to Other Governments 10,938
<br />Deposits Payable
<br />Unearned Revenue 437
<br />Compensated Absences Payable (20,496) 5,259
<br />Other Postemployment Benefits (4,621) (3,961)
<br />Net Pension Liability 64,187 24,525 2,426
<br />Deferred Inflows Releted to Pensions (20,236) !19,429) (821)
<br />Net cash Provided (Used) by Operating Activities $ 1,032,741 $ 858,058 $ 179,103
<br />See accompanying Notes to Basic Financial Statements.
<br />Storm Water
<br />Electric Water Total
<br />$ (514,039) $ 3,539,547 $ (366,781) $ 2,770,115
<br />580,463 248,960 829,423
<br />457,477 2,856,258 1,147,149 6,228,629
<br />138 (593,372) 28,964 (490,942)
<br />19,453 2,221 21,674
<br />(177,027) 5,471 (201,608)
<br />(2,151) (17,505)
<br />4,507 279,368 56,948 409,043
<br />(232) 132
<br />(28,861) (86,123) 42,461 (3,910)
<br />478 21,898 450 30,215
<br />(8,362) (8,309)
<br />9,479 (505) 19,912
<br />(62,161) 40,950 (21,211)
<br />3,000 3,663 7,320
<br />1,378 15,955 (15,178) (13,082)
<br />(660) 92,537 24,663 107,958
<br />7,294 26,450 (36,233) 66,649
<br />(2,407) !160,760) (39,410) (243,063)
<br />$ (85,440) $ 6,384,965 $ 1,144,013 $ 9,513,440
<br />167
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