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Total <br />Risk Central Internal <br />Management Engineering Garage Technology Service Funds <br />Cash flows from operating activities <br />Receipts from customers and users 341,519$ 71,894$ 244,883$ 147,156$ 805,452$ <br />Payments to suppliers (346,270) (135,303) (216,539) (114,896) (813,008) <br />Payments to employees (9,072) (5,611) (9,262) (6,831) (30,776) <br />Net cash flows from operating activities (13,823) (69,020) 19,082 25,429 (38,332) <br />Cash flows from noncapital financing activities <br />Cash paid to other funds – – (1,975) (25,429) (27,404) <br />Cash flows from investing activities <br />Earnings (charges) on investments 4,564 1,765 (273) – 6,056 <br />Net change in cash and cash equivalents (9,259) (67,255) 16,834 – (59,680) <br />Cash and cash equivalents – beginning 407,124 74,016 – – 481,140 <br />Cash and cash equivalents – ending 397,865$ 6,761$ 16,834$ –$ 421,460$ <br />Reconciliation of operating income (loss) to net <br /> cash flows from operating activities <br />Operating income (loss)(13,401)$ (76,114)$ (5,965)$ (4,676)$ (100,156)$ <br />Adjustments to reconcile operating income <br /> (loss) to net cash provided (used) by <br /> operating activities <br />Decrease (increase) in prepaid items – – 227 26,642 26,869 <br />Increase (decrease) in accounts payable – 7,642 7,545 3,355 18,542 <br />Increase (decrease) in salaries payable 11 (243) (11) 101 (142) <br />Increase (decrease) in due to other <br /> governments – – 17,400 245 17,645 <br />Increase (decrease) in compensated <br /> absences payable (433) (305) (114) (238) (1,090) <br />Total adjustments (422) 7,094 25,047 30,105 61,824 <br />Net cash flows from operating activities (13,823)$ (69,020)$ 19,082$ 25,429$ (38,332)$ <br />CITY OF ARDEN HILLS <br />Combining Statement of Cash Flows <br />Internal Service Funds <br />Year Ended December 31, 2017 <br />-66-