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Form L 3 <br />CITY OF ROSEVILLE, MINNCSOTA <br />PUBLIC UTII,ITY FUNDS <br />STATEMENTS OF CHANGES IN FINANCIAL POSITION <br />YEARS ENDED D�CL2?SER 31 1978 AND 1977 <br />Funds provided <br />Net income <br />Items not requiring outlay of <br />funds <br />Depreciation - Plant and <br />equipment <br />Depreciation - Distribution <br />System <br />Adjust prior years accounts <br />payable <br />Meter deposits received <br />Transfers from other funds <br />Sewer Water <br />Fund Pund <br />1978 1977 <br />Tota1 Tota1 <br />$ 84,825 $ 20,280 $ 105,105 $ 105,444 <br />18,989 <br />86,764 <br />52,202 <br />81,268 <br />71,191 <br />168,032 <br />63,273 <br />1E,5,584 <br />19�139 19,139 . <br />$ 209,717 $ 153,750 $ 363,467 $ 334,351 <br />23,728 23,77_8 26,735 <br />50,000 50,000 85,000 <br />$ 259,717 $ 17�478 $ 437,195 $ 446.086 <br />Fuctds used � � <br />Additions to plant and equipment $ 4,480 $ 42,072 $ 47,152 $ 494,808 <br />Transfers to other funds 19,667 130,5+8 150 z215 160,000 <br />$ 24,147 $ 173,220 $ 197,367 $ 654.808 <br />Increase (decrease) in working <br />capital <br />Various elements of net change <br />in working capital <br />Casiz <br />Investments <br />Accounts receivable <br />Due from other funds <br />Accrued interest receivable <br />9ccounts payable <br />Due to other funds <br />DeFerred r_redit <br />Increase (d2crease) in working <br />capital <br />$ 235.570 S 4,253 <br />$( 77,427) $ <br />( 10,187) <br />( 88,089) <br />200,000 <br />1,390 <br />74,522 <br />4,289 <br />zo,aos <br />8,292 <br />12,994 <br />( 42,122) <br />135,361 <br />$ 235,570 � 4 25g <br />See accomPanying notes to financial statements. <br />54 <br />S 239,828 $( 208 %22) i <br />$( 73,138) $ 81,749 <br />10,618 ( i61,924) , <br />( 79,797) ( 1,444) '; <br />200,000 ( %7,924) ' <br />14,38�F ( 5,606) <br />32,400 ( 45,4i9) ' <br />� 532) '. <br />135,361 _ 2,938 <br />$ 239 828 S( 203 722} '' <br />