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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 154,054$ 11,430$ 178,520$ 178,666$ 522,670$ <br />Payments to suppliers (141,583) (13,421) (175,620) (175,260) (505,884) <br />Payments to employees – (688) (1,217) (5,447) (7,352) <br />Net cash flows from operating activities 12,471 (2,679) 1,683 (2,041) 9,434 <br />Cash flows from investing activities <br />Earnings (charges) on investments 10,590 – – (1) 10,589 <br />Net change in cash and cash equivalents 23,061 (2,679) 1,683 (2,042) 20,023 <br />Cash and cash equivalents – beginning 408,405 2,679 17,295 4,486 432,865 <br />Cash and cash equivalents – ending 431,466$ –$ 18,978$ 2,444$ 452,888$ <br />Reconciliation of operating income (loss) to net <br /> cash flows from operating activities <br />Operating income (loss)(122,915)$ –$ –$ (365)$ (123,280)$ <br />Adjustments to reconcile operating income <br /> (loss) to net cash provided (used) by <br /> operating activities <br />Decrease (increase) in accounts receivable (8,384) – – – (8,384) <br />Increase (decrease) in accounts payable 143,770 (1,991) 3,722 (1,797) 143,704 <br />Increase (decrease) in due to other <br /> governments – – (822) – (822) <br />Increase (decrease) in compensated <br /> absences payable – (688) (1,217) 121 (1,784) <br />Total adjustments 135,386 (2,679) 1,683 (1,676) 132,714 <br />Net cash flows from operating activities 12,471$ (2,679)$ 1,683$ (2,041)$ 9,434$ <br />CITY OF ARDEN HILLS <br />Combining Statement of Cash Flows <br />Internal Service Funds <br />Year Ended December 31, 2020 <br />-67-