|
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)519,832$ 564,055$ 407,622$ (32,076)$ 1,459,433$ (55,171)$
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities
<br />Depreciation 219,349 364,023 61,899 16,395 661,666 -
<br />Other income related to operations 10,924 3,219 84 10,218 24,445 -
<br />(Increase) decrease in assets/deferred
<br />outflows of resources
<br />Accounts receivable (2,102) 1,423 (58,969) (16,969) (76,617) -
<br />Special Assessments - - - - - -
<br />Due from other governments 425 (1,644) - - (1,219) -
<br />Inventories (438) - - - (438) -
<br />Prepaid items - (59,037) - - (59,037) (6,864)
<br />Deferred OPEB resources (2,961) (4,471) (2,469) - (9,901) -
<br />Deferred pension resources (58,104) (47,727) (14,245) (15,110) (135,186) -
<br />Increase (decrease) in liabilities/deferred
<br />inflows of resources
<br />Accounts and contracts payable (6,099) 304,010 (10,099) 14,511 302,323 12,187
<br />Accrued salaries payable 1,401 803 (629) 150 1,725 480
<br />Due to other governments (376) 72 - - (304) -
<br />Compensated absences payable (28,405) (8,709) 13,090 - (24,024) -
<br />Net pension liability (65,345) (79,323) (50,518) (12,810) (207,996) -
<br />Other postemployment benefits payable 18,591 21,973 10,829 - 51,393 -
<br />Deferred pension resources 95,291 81,753 28,043 24,214 229,301 -
<br />Net Cash Provided (Used) by
<br />Operating Activities 701,983$ 1,140,420$ 384,638$ (11,477)$ 2,215,564$ (49,368)$
<br />Schedule of Noncash Capital and
<br />Related Financing Activities
<br />Amortization of bond premium 1,485$ -$ -$ -$ 1,485$ -$
<br />Business-type Activities - Enterprise Funds
<br />For the Year Ended December 31, 2021
<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 />DRAFT
<br />51
|