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CITY OF ELK RIVER, MINNESOTA
<br />STATEMENT OF CASH FLOWS — PROPRIETARY FUNDS (CONTINUED)
<br />YEAR ENDED DECEMBER 31, 2020
<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 />Bad Debt Expense
<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 />NONCASH TRANSACTIONS
<br />Capital Contribution From Developers
<br />Municipal
<br />Liquor Sewer Garbage Storm Water
<br />$ 808,044 $ (862,696) $ 121,182 $ (6,471)
<br />95,998 1,636,413 463,058
<br />(388,397)
<br />(390)
<br />(278)
<br />(22,133)
<br />(11,004)
<br />(3,168)
<br />(4,529)
<br />(13,032)
<br />(7,542)
<br />(266)
<br />322
<br />(2,218)
<br />(1,902)
<br />-
<br />418
<br />(20,021)
<br />61,116
<br />13,439
<br />(423)
<br />10,222
<br />7,841
<br />259
<br />(2,370)
<br />-
<br />8
<br />1,162
<br />12
<br />15,402
<br />-
<br />-
<br />-
<br />471
<br />-
<br />16,891
<br />7,962
<br />(7,220)
<br />4,673
<br />4,005
<br />-
<br />(6,731)
<br />80,776
<br />41,920
<br />1,090
<br />(7,733)
<br />(76,113)
<br />(54,239)
<br />(2,677)
<br />(10,748)
<br />$ 898,960 $
<br />433,485 $
<br />130,631 $
<br />417,307
<br />$ - $
<br />444,622 $
<br />- $
<br />446,428
<br />See accompanying Notes to Basic Financial Statements.
<br />(35)
<br />
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