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CITY OF ELK RIVER, MINNESOTA
<br />WATER FUND
<br />COMPARATIVE STATEMENTS OF CASH FLOWS
<br />YEARS ENDED DECEMBER 31, 2000 AND 1999
<br />GASH FLOWS FROM OPERATING ACTIVITIES
<br />Operating income
<br />Adjustments to reconcile operating income
<br />to net cash provided by operating activities -
<br />Other income related to operations
<br />Depreciation
<br />(Increase) decrease in assets:
<br />Accounts receivable
<br />Other receivables
<br />Inventories
<br />Prepaid items
<br />Increase (decrease) in liabilities:
<br />Accounts payable
<br />Salaries and benefits payable
<br />Due to other funds
<br />NET CASH PROVIDED BY OPERATING ACTIVITIES
<br />CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
<br />Operating transfer to other funds
<br />Transfers to restricted funds
<br />NET CASH USED BY NONCAPTIAL FINANCING ACTIVITIES
<br />CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
<br />Acquisition of fixed assets
<br />Principal paid on bonds
<br />Interest paid on bonds
<br />NET CASH PROVIDED (USED) BY CAPITAL
<br />AND RELATED FINANCING ACTIVITIES
<br />CASH FLOWS FROM INVESTING ACTIVITIES
<br />Interest on investments
<br />NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
<br />CASH AND CASHEQUIVALENTS, JANUARY 1
<br />CASH AND CASH EQUIVALENTS, DECEMBER 31
<br />2000
<br />$ 140,420
<br />531,443
<br />185,266
<br />(13,208)
<br />(12,830)
<br />(2,210)
<br />136
<br />(2,227)
<br />(3,739)
<br />4,928
<br />827,979
<br />(56,621)
<br />(134,682)
<br />(191, 303)
<br />(506,791)
<br />(185,000)
<br />83,375
<br />(106,403)
<br />EXHIBIT E-1'5
<br />1999
<br />$ 138,177
<br />438,043
<br />163,423
<br />(4„656)
<br />33,865
<br />282
<br />(2,470)
<br />12,064
<br />7,578
<br />475
<br />786,781
<br />(607,347)
<br />1�n& „&�„
<br />(902,404).
<br />(1,151,184)
<br />(145,000)
<br />(1,431,236)
<br />98,406
<br />(1,448,453)
<br />. —
<br />$ 1,393,254 $ 1,499,657
<br />SCHEDULE OF NONCASH CAPITAL AND RELATED FINANCING ACTIVITIES
<br />Amortization of bond discount $ 5,633
<br />Fixed assets purchased on account -
<br />Disposat of fixed assets 2,704
<br />RE
<br />$ 5,293
<br />8,218
<br />156
<br />
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