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CITY OF ROSEVILLE, MINNESOTA <br />STATEMENT OF CASH FLOWS <br />PROPRIETARY FUNDS <br />For the Year Ended December 31, 2007 <br />With Partial Comparative Information for Year Ended December 31, 2006 <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 />Principal payments on notes payable <br />Purchase of capital assets <br />Net cash used. for capital 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 />Net cash provided (used) by non- capital <br />financing activities <br />CASH FLOWS FROM INVESTING ACTIVITIES <br />Interest received on investments <br />Net cash provided (used) by investing activities <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 />Business -TypE <br />Sanitary Sanitary Golf <br />Sewer Sewer Water Water Course <br />$ 21,516,244 $ 2,586,789 $ 4,9745225 $ 4,205,859 $ 324,459 <br />80,796 <br />85,992 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />(2,490,199) <br />(2,393,781) <br />(4,237,404) <br />(3,782,344) <br />(111,096) <br />(389,772) <br />(414,364) <br />(316,358) <br />(319,173) <br />(232,729) <br />260 <br />0 <br />3,868 <br />3,256 <br />2,596 <br />(282,671} <br />(1 35,364} <br />424,331 <br />1 07,598 <br />(1 6,770) <br />(572,850) <br />0 <br />303,338 <br />(195,027) <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />(203,249} <br />(183,727 <br />_ (118,822} <br />(401,708} <br />0 <br />(203,249} <br />(183,727} <br />(118,822) <br />(401,708} <br />0 <br />(2,430) <br />2,430 <br />(17,294) <br />18,182 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />336,164 <br />(370,000) <br />(332,.164) <br />366,000 <br />0 <br />336,164 <br />(370,000 <br />(332,164) <br />366,000 <br />0 <br />(43,662} <br />283,025 <br />354,135 <br />72,492 <br />_ <br />173,362 <br />154,232 <br />23,869 <br />(60,137) <br />2.2,452 <br />173,362 <br />154,232 <br />23,869 <br />(60,137} <br />225452 <br />23,606 <br />(534,859) <br />(2,786) <br />11,753 <br />502 <br />35149,148 <br />3,684,007 <br />779,661 <br />767,908 <br />429,018 <br />$ 3,172,754 <br />$ 3,149,148 <br />$ 776,875 <br />$ 779,661 <br />$ 434,700 <br />$ (239,009) $ <br />(418,389) <br />70,196 $ <br />35,106 <br />$ (38,946) <br />1851)655 <br />175,989 <br />201,089 <br />214,814 <br />19,768 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />3,481 <br />(91,105) <br />(24,712) <br />(1 32,749) <br />(52,203) <br />0 <br />(107,860) <br />3,510 <br />0 <br />0 <br />0 <br />(572,850) <br />0 <br />303,338 <br />(195,027) <br />0 <br />43,420 <br />55,750 <br />(2,963) <br />69,873 <br />(2,678) <br />5,000 <br />(1,430) <br />4,621 <br />(10,591) <br />1,753 <br />(76,342) <br />71,488 <br />112 <br />161P383 <br />(4) <br />(2,430) <br />2,430 <br />(17,294) <br />18,182 <br />0 <br />572,850 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />(2,019} <br />11,061 <br />_ (144) <br />(43,662} <br />283,025 <br />354,135 <br />72,492 <br />225176 <br />$ (282,671} $ (135,364} $ 424,331 $ 107,598 $ (16,770) <br />40 <br />