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<br />I n
<br />Exhibit AS
<br />CITY OF ORONO, MINNESOTA
<br />Statement of Cash Flows
<br />Proprietary Fund Type
<br />Years Ended December 31,1996 and 1995
<br />Cash flows from operating activities
<br />Operating loss
<br />Adjustments to reconcile operating loss to net
<br />cash provided by operating activities
<br />Depreciation
<br />Loss on disposal of assets
<br />Amortization of revenue bond discount
<br />Change in assets and liabilities
<br />(Increase) decrease in
<br />Accounts receivable
<br />Due from other governmental units
<br />Inventory
<br />Prepaid items
<br />Increase (decrease) in
<br />Accounts payable
<br />Salaries and compensated absences payable
<br />Due to other governmental units
<br />Net cash provided by operating activities
<br />Cash flows from capital and related financing activities
<br />Residual equity transfer in
<br />Taxes collected for revenue bond debt
<br />Special assessments for revenue bond debt
<br />Acquisition or construction of capital assets
<br />Proceeds from sale of capital assets
<br />MWCC current value credit
<br />Principal paid on revenue bonds
<br />Interest paid on revenue bonds
<br />Proceeds received from revenue bonds issued
<br />Other charges on revenue bonds
<br />Operating transfer from Sewer Fund
<br />Operating transfer to Water Fund
<br />Net cash provided (used) by
<br />capital and related financing activities
<br />See notes to financial statements
<br />-25-
<br />Enterprise Funds
<br />1996 1995
<br />$ (94,761) $ (179,698)
<br />257,488
<br />(3,512)
<br />10,416
<br />(41,119)
<br />484
<br />21
<br />3,576
<br />(32,791)
<br />(1,719)
<br />(28,59?)
<br />69,484
<br />92,983
<br />81,231
<br />(106,450)
<br />34,944
<br />(1,750,000)
<br />(104,104)
<br />(1,100)
<br />70,000
<br />(70,000)
<br />(1,752,496)
<br />222,246
<br />(9,164)
<br />1,525
<br />(14,137)
<br />(7,106)
<br />1,310
<br />27,621
<br />54,443
<br />3,605
<br />30,462
<br />131,107
<br />26,326
<br />83,504
<br />52,733
<br />(67,736)
<br />7,299
<br />35,370
<br />(200,000)
<br />(120,300)
<br />1,550,000
<br />(405)
<br />1,366,791
<br />(continued)
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