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City of Elk River <br />Statement of Cash Flows - Proprietary Funds <br />Year Ended December 31, 2021 <br />Reconciliation of Operating <br />Income (Loss) to Net Cash Flows - <br />Operating Activities <br />Operating income (loss) <br />Adjustments to reconcile operating <br />income (loss) to net cash flows - <br />operating activities <br />Other revenues <br />Bad debt expense <br />Depreciation expense <br />Pension expense <br />Accounts receivable <br />Special assessments receivable <br />Other receivables <br />Prepaid items <br />Inventory <br />Accounts payable <br />Deposits payable <br />Due to other governmental units <br />Salaries and benefits payable <br />Unearned revenue <br />OPEB expense <br />Compensated absences payable <br />Total adjustments <br />Net cash flows <br />- operating activities <br />Supplemental Schedule of <br />Noncash Capital and Related <br />Financing Activities <br />Contributions of capital assets <br />Loss on disposal of capital assets <br />Capital assets purchased on account <br />Amortization of bond premium <br />Amortization of deferred charges on refunding <br />Business -Type Activities - Enterprise Funds <br />Municipal <br />Liquor Sewer Garbage Storm Water <br />$ 936,948 $ (900,479) $ 149,835 $ (26,478) <br />94,939 1,640,094 - 467,396 <br />(42,365) (43,281) (1,587) (50,179) <br />- 16,541 - - <br />(162,021) - - - <br />(18,803) (5,653) 733 (90) <br />(5,376) - - - <br />3,465 152 185 - <br />834 - - - <br />7,504 7,485 - - <br />12,397 3,740 - - <br />(109,426) 1,619,078 (669) 417,127 <br />$ 827,522 $ 718,599 $ 149,166 $ 390,649 <br />$ - $ <br />720,408 $ <br />- $ 585,466 <br />$ - $ <br />(108,514) $ <br />- $ (5,489) <br />See notes to financial statements. 54 <br />