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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 175,446$ 98,739$ 162,603$ 177,033$ 613,821$ <br />Payments to suppliers (442,335) (76,137) (163,149) (169,562) (851,183) <br />Payments to employees – – – (5,410) (5,410) <br />Net cash flows from operating activities (266,889) 22,602 (546) 2,061 (242,772) <br />Cash flows from investing activities <br />Earnings (charges) on investments (784) – – 1 (783) <br />Net change in cash and cash equivalents (267,673) 22,602 (546) 2,062 (243,555) <br />Cash and cash equivalents – beginning 431,466 – 18,978 2,444 452,888 <br />Cash and cash equivalents – ending 163,793$ 22,602$ 18,432$ 4,506$ 209,333$ <br />Reconciliation of operating income (loss) to net <br /> cash flows from operating activities <br />Operating income (loss)(52,315)$ –$ –$ (349)$ (52,664)$ <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 – (106) – 8,278 <br />Decrease (increase) in prepaid items – – (269) – (269) <br />Increase (decrease) in accounts payable (222,958) 22,602 (3,890) 2,300 (201,946) <br />Increase (decrease) in due to other <br /> governments – – 3,719 14 3,733 <br />Increase (decrease) in compensated <br /> absences payable – – – 96 96 <br />Total adjustments (214,574) 22,602 (546) 2,410 (190,108) <br />Net cash flows from operating activities (266,889)$ 22,602$ (546)$ 2,061$ (242,772)$ <br />CITY OF ARDEN HILLS <br />Combining Statement of Cash Flows <br />Internal Service Funds <br />Year Ended December 31, 2021 <br />-67-