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CITY OF ROSEVILLE, MINNESOTA
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For the Year Ended December 31, 2008
<br />With Partial Comparative Information for Year Ended December 31, 2007
<br />Business -Type
<br />Sanitary Sanitary Golf
<br />Sewer Sewer Water Water Course
<br />CASH FLOWS FROM OPERATING ACTIVITIES
<br />Cash received from customers and users, including deposits
<br />Cash received from delinquent charges collected
<br />Cash received from other governments
<br />Cash payments to suppliers for goods and services
<br />Cash payments to employees
<br />Other operating revenues
<br />Net cash provided (used) by operating activities
<br />CASH FLOWS FROM CAPITAL AND
<br />RELATED FINANCING ACTIVITIES
<br />Purchase of capital assets
<br />CASH FLOWS FROM NON - CAPITAL
<br />FINANCING ACTIVITIES
<br />Transfers from (to) other funds
<br />Cash borrowed from (repaid to) other funds
<br />Net cash provided (used) by non - capital
<br />financing activities
<br />CASH FLOWS FROM INVESTING ACTIVITIES
<br />Interest received on investments
<br />Net increase (decrease) in cash and cash equivalents
<br />Cash and cash equivalents, January 1
<br />Cash and cash equivalents, December 31
<br />RECONCILIATION OF OPERATING INCOME TO NET
<br />CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
<br />Operating income (loss)
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities:
<br />Depreciation
<br />Other non - operating revenue
<br />(Gain) loss on disposal of assets
<br />Changes in elements affecting cash:
<br />(Increase) Decrease Accounts receivable
<br />(Increase) Decrease Special assessments
<br />(Increase) Decrease Due from other governments
<br />Increase (Decrease) Accounts payable
<br />Increase (Decrease) Accrued payroll
<br />Increase (Decrease) Due to other governments
<br />Increase (Decrease) Contracts payable
<br />Increase (Decrease) Unearned Revenue
<br />Increase (Decrease) Insurance claim payable
<br />Increase (Decrease) Customer deposits
<br />Total adjustments
<br />Net cash provided (used) by operating activities
<br />The notes to the financial statements are an integral part of this statement.
<br />$ 2,972,037 $
<br />2,516,244 $
<br />4,983,258 $
<br />4,974,225 $
<br />320,873
<br />0
<br />80,796
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />(2,689,733)
<br />(2,490,199)
<br />(4,361,936)
<br />(4,237,404)
<br />(104,367)
<br />(435,904)
<br />(389,772)
<br />(315,281)
<br />(316,358)
<br />(237,413)
<br />0
<br />260
<br />4,696
<br />3,868
<br />4,111
<br />(153,600)
<br />(282,671)
<br />310,737
<br />424,331
<br />(16,796)
<br />(253,630)
<br />(203,249)
<br />(203,180)
<br />(118,822)
<br />(63,372)
<br />(8,217)
<br />5,000
<br />(991)
<br />0
<br />0
<br />(25,000)
<br />0
<br />0
<br />57,685
<br />336,164
<br />(57,685)
<br />(332,164)
<br />0
<br />57,685
<br />336,164
<br />(82,685)
<br />(332,164)
<br />0
<br />131,665
<br />173,362
<br />9,967
<br />23,869
<br />10,714
<br />(217,880)
<br />23,606
<br />34,839
<br />(2,786)
<br />(69,454)
<br />3,172,754
<br />3,149,148
<br />776,875
<br />779,661
<br />434,700
<br />$ 2,954,874 $
<br />3,172,754 $
<br />811,714 $
<br />776,875 $
<br />365,246
<br />$ (611,317) $
<br />(239,009) $
<br />143,102 $
<br />70,196 $
<br />(33,524)
<br />201,377
<br />185,655
<br />207,765
<br />201,089
<br />19,718
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />99,231
<br />(91,105)
<br />138,366
<br />(132,749)
<br />0
<br />(20,454)
<br />(107,860)
<br />0
<br />0
<br />0
<br />50,900
<br />(572,850)
<br />(209,842)
<br />303,338
<br />0
<br />168,314
<br />43,420
<br />(452,383)
<br />(2,963)
<br />(7,886)
<br />(8,217)
<br />5,000
<br />(991)
<br />4,621
<br />4,592
<br />17,273
<br />(76,342)
<br />450,722
<br />112
<br />304
<br />193
<br />(2,430)
<br />(841)
<br />(17,294)
<br />0
<br />(50,900)
<br />572,850
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />34,839
<br />(2,019)
<br />0
<br />457,717
<br />(43,662)
<br />167,635
<br />354,135
<br />16,728
<br />$ (153,600) $
<br />(282,671) $
<br />310,737 $
<br />424,331 $
<br />(16,796)
<br />40
<br />
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