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CITY OF ROSEVILLE, MINNESOTA
<br />STATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For the Year Ended December 31, 2010
<br />With Partial Comparative Information for Year Ended December 31, 2009
<br />CASH FLOWS FROM OPERATING ACTIVITIES
<br />Cash received from customers and users, including deposits
<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 />Miscellaneous expense
<br />Net cash provided (used) by capial and related
<br />financing activities
<br />CASH FLOWS FROM NON - CAPITAL
<br />FINANCING ACTIVITIES
<br />Transfers from (to) other funds
<br />Cash borrowed from (repaid to) other funds
<br />Subsidy from governmental grants
<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 />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 />$ (162,675) $
<br />(429,788) $
<br />(10,410) $
<br />(255,594) $
<br />Business -Type
<br />Sanitary
<br />Sanitary
<br />224,024
<br />228,985
<br />Golf
<br />Sewer
<br />Sewer
<br />Water
<br />Water
<br />Course
<br />Current Year
<br />Prior Year
<br />Current Year
<br />Prior Year
<br />Current Year
<br />$ 2,786,916 $
<br />3,033,021
<br />$ 4,543,512 $
<br />5,339,247
<br />$ 303,494
<br />(3,370,007)
<br />(2,372,902)
<br />(4,437,887)
<br />(4,666,494)
<br />(99,450)
<br />(474,261)
<br />(447,338)
<br />(385,877)
<br />(360,715)
<br />(214,821)
<br />596,072
<br />0
<br />3,835
<br />3,095
<br />10,364
<br />(461,280)
<br />212,781
<br />(276,417)
<br />315,133
<br />(413)
<br />(123,500)
<br />(9,950)
<br />0
<br />(379,268)
<br />(858,513)
<br />(226,063)
<br />(603,891)
<br />7,742
<br />0
<br />0
<br />0
<br />0
<br />0
<br />(379,268)
<br />(858,513)
<br />(226,063)
<br />(603,891)
<br />7,742
<br />570,727
<br />35,837
<br />$ (461,280) $
<br />0
<br />0
<br />(25,000)
<br />(25,000)
<br />0
<br />(552,992)
<br />(336,052)
<br />573,421
<br />315,623
<br />0
<br />321,188
<br />1,953
<br />0
<br />1,953
<br />0
<br />(231,804)
<br />(334,099)
<br />548,421
<br />292,576
<br />0
<br />80,306
<br />61,412
<br />(685)
<br />12,828
<br />15,267
<br />(992,046)
<br />(918,419)
<br />45,256
<br />16,646
<br />22,596
<br />2,036,455
<br />2,954,874
<br />828,360
<br />811,714
<br />394,557
<br />$ 1,044,409 $
<br />2,036,455
<br />$ 873,616 $
<br />828,360
<br />$ 417,153
<br />$ (162,675) $
<br />(429,788) $
<br />(10,410) $
<br />(255,594) $
<br />(36,250)
<br />262,426
<br />237,944
<br />224,024
<br />228,985
<br />28,481
<br />(182,043)
<br />(38,280)
<br />(167,615)
<br />3,073
<br />0
<br />(35,303)
<br />(19,477)
<br />0
<br />0
<br />0
<br />123,500
<br />9,950
<br />(343,812)
<br />178,268
<br />0
<br />(196,451)
<br />(150,836)
<br />43,333
<br />(22,613)
<br />769
<br />14,353
<br />16,060
<br />14,568
<br />(7,411)
<br />7,048
<br />(38,252)
<br />453,861
<br />284,567
<br />(190,092)
<br />(461)
<br />(123,335)
<br />143,297
<br />(331,373)
<br />363,871
<br />0
<br />(123,500)
<br />(9,950)
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />10,301
<br />16,646
<br />0
<br />(298,605)
<br />642,569
<br />(266,007)
<br />570,727
<br />35,837
<br />$ (461,280) $
<br />212,781 $
<br />(276,417) $
<br />315,133 $
<br />(413)
<br />40
<br />
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