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CITY OF ROSEVI LLE, MINNESOTA
<br />S'T'ATEMENT OF CASH FLOWS
<br />PROPRIETARY FUNDS
<br />For the Year Ended December 31, 2005
<br />With Partial Comparative Information for Year Ended December 31, 2004
<br />RECONCILIATION OF OPERATING INCOME TO NET
<br />CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
<br />Operating income (loss)
<br />Adjustments to reconcile operating income (Ioss)
<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 />Other non - operating 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 />(122,290) $
<br />(267,633) $
<br />(187,195) $
<br />(29,326) $
<br />(36,630)
<br />I3 usincss- Tvpe
<br />.123.133
<br />Sanitary
<br />Sanitary
<br />35,998
<br />(73,237)
<br />Golf
<br />(41,382)
<br />Sewer
<br />Sever
<br />Water
<br />Water
<br />Course
<br />0
<br />Current Year
<br />Prior Year
<br />Current Year
<br />Prior Year
<br />Current Year
<br />CASH FLOWS FROM OPERATING ACTIVITIES
<br />(98,569)
<br />50,793
<br />207,955
<br />(17,743)
<br />708
<br />Cash received f:rorn customers and users, including deposits
<br />$ 2,465,237 $
<br />2,435,233
<br />$ 3,894,779 $
<br />4,030,294
<br />$ 300,370
<br />Cash received from delinquent charges collected
<br />82,743
<br />65,966
<br />0
<br />0
<br />0
<br />Cash received from other governments
<br />0
<br />0
<br />0
<br />0
<br />0
<br />Cash payments to suppliers for goods and services
<br />(2,358.598)
<br />(2,252,271)
<br />(3,501,1.09)
<br />(3,450,664}
<br />(94,397)
<br />Cash payments to employees
<br />(375,9 �2)
<br />(376,884)
<br />(285,783)
<br />(283,205)
<br />(214,868)
<br />Other operating revenues (expenses)
<br />W 4,5(]0
<br />500
<br />5,860 _
<br />1,101
<br />_ 9,147
<br />Net cash provided (used) by operating activities
<br />(1,82,040)
<br />(127,456)
<br />113--14
<br />47
<br />?97.5 6
<br />? 52
<br />CASH FLOWS FROM CAPITAL AND
<br />RELATED FINANCING ACTIVITIES
<br />Principal payments on notes payable
<br />0
<br />0
<br />0
<br />0
<br />(3,443)
<br />Purchase of capital assets
<br />(337,126) ^ }
<br />(222,588)
<br />(20,614) _
<br />_ (47 -999)
<br />(3,077)
<br />Net Cash used for capital and related
<br />financing activities
<br />x;37,126}
<br />(22 ^2,558}
<br />(20.614)
<br />(47,9991
<br />(6=52`�)
<br />CASH FLOWS FROM NON- CAPITAL
<br />FINANCING ACTIVITIES
<br />Cash borrowed from (repaid to) other funds
<br />176,481
<br />200,000
<br />(1 76.481)
<br />(200,000)
<br />T 0
<br />Net Cash provided (used) by non - capital
<br />financing activities
<br />176,481
<br />200.000
<br />(1'176.48 1) _
<br />(200,000)
<br />....._. 0
<br />CASH FLOWS FROM INVESTING ACTIVITIES
<br />Interest received on investments
<br />49,882
<br />(20,153)
<br />- -
<br />(7,437)
<br />55,176
<br />8,387
<br />Net cash provided (used) by investing activities
<br />49,88-1 __
<br />(20..15.3
<br />(7,437)
<br />55.1 /6
<br />_ 8,357
<br />Net increase (degrease) in cash and cash equivalents
<br />(292,803)
<br />(170,497)
<br />(90;785)
<br />1.04.703
<br />2.1 19
<br />Cash and cash equivalents, January 1
<br />3,976,810
<br />4,147,307
<br />85093
<br />753,990
<br />4051)312
<br />Cash and cash equivalents_ December 31
<br />$ 3,684 -007 $
<br />_ ` 7 .
<br />� ) � 6, 810
<br />_.. -767.908 . _..._..
<br />_3
<br />`
<br />40_ -.43 l
<br />_ - - -- -- - - - --- -
<br />RECONCILIATION OF OPERATING INCOME TO NET
<br />CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
<br />Operating income (loss)
<br />Adjustments to reconcile operating income (Ioss)
<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 />Other non - operating 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 />(122,290) $
<br />(267,633) $
<br />(187,195) $
<br />(29,326) $
<br />(36,630)
<br />130,719
<br />.123.133
<br />224,125
<br />223,640
<br />35,998
<br />(73,237)
<br />(39,311)
<br />(41,382)
<br />(145,924)
<br />10
<br />(2.343)
<br />1,830
<br />0
<br />0
<br />0
<br />0
<br />0
<br />(125,171)
<br />258,223
<br />0
<br />(98,569)
<br />50,793
<br />207,955
<br />(17,743)
<br />708
<br />(17,129)
<br />3,671
<br />161)325
<br />640
<br />169
<br />809
<br />4,043
<br />60
<br />(542)
<br />(3)
<br />0
<br />(3,982)
<br />0
<br />(1,3 66)
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />0
<br />19,030
<br />12,924
<br />0
<br />(59,750)
<br />140,177
<br />300,942
<br />326,852
<br />36,882
<br />(1.82,040) $
<br />(127.456} S
<br />I 13, 747
<br />297,526
<br />40
<br />
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