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Governmental
<br />Activities -
<br />Internal
<br />Water Sewer Storm Other Business-type Total Service Funds
<br />Reconciliation of Operating Income (Loss)
<br />to Net Cash Provided (Used) by Operating Activities
<br />Operating income (loss) (115,474)$ 52,085$ (75,597)$ (58,558)$ (197,544)$ 56,519$
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities
<br />Depreciation 187,360 326,490 46,257 7,868 567,975 -
<br />Other income related to operations 16,574 3,727 174 4,213 24,688 -
<br />(Increase) decrease in assets/deferred
<br />outflows of resources
<br />Accounts receivable (14,502) 26,689 8,745 4,989 25,921 -
<br />Due from other governments - 4,580 - - 4,580 -
<br />Prepaid items 583 (5,211) - - (4,628) (39,276)
<br />Deferred OPEB resources 2,032 2,614 1,059 - 5,705 -
<br />Deferred pension resources 3,556 15,542 (3,495) (565) 15,038 -
<br />Increase (decrease) in liabilities/deferred
<br />inflows of resources
<br />Accounts and contracts payable 13,502 219,432 (71,338) 28,215 189,811 (3,789)
<br />Accrued salaries payable (322) (277) 2,675 1,106 3,182 1,816
<br />Due to other governments 1,251 559 - - 1,810 -
<br />Compensated absences payable 20,340 (6,111) 10,017 - 24,246 -
<br />Pension liability 26,530 (40,573) 43,127 12,142 41,226 -
<br />Other postemployment benefits payable 5,942 21,786 23,138 - 50,866 -
<br />Deferred pension resources (3,754) (21,223) 5,818 1,100 (18,059) -
<br />Net Cash Provided (Used) by
<br />Operating Activities 143,618$ 600,109$ (9,420)$ 510$ 734,817$ 15,270$
<br />Schedule of Noncash Capital and
<br />Related Financing Activities
<br />Capital assets donated -$ 40,340$ -$ -$ 40,340$ -$
<br />Amortization of bond premium 1,485 - - - 1,485 -
<br />Business-type Activities - Enterprise Funds
<br />For the Year Ended December 31, 2019
<br />City of Orono, Minnesota
<br />Statement of Cash Flows (Continued)
<br />Proprietary Funds
<br />The notes to the financial statements are an integral part of this statement.
<br />Other postemployment benefits payableOther postemployment benefits payable 5,942 21,786 23,138 -
<br />Deferred pension resourcesDeferred pension resources (3,754)(21,223)5,818 1,1001,100
<br />Net Cash Provided (Used) byNet Cash Provided (Used) by
<br />143,618143,618$ $ 600,109600,109$ $ (9,420)(9,420)$ $ 510510$ $ $ $
<br />--$ $ 40,34040,340$ -$ --$ $ $
<br />Amortization of bond premiumAmortization of bond premium 1,4851,485 ----
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