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CITY OF ORONO, MINNESOTA <br />Exhibit A-5 <br />Sialement of Cash Flows <br />Propnetaiy Fund T>pe <br />Years Ended December 31, 1995 and 1994 <br />Cash flows from operating activities <br />Op-rating loss <br />Adjustments to reconcile operating loss to net <br />cash provided by operating activities <br />Depreciation <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 />Compensated absences <br />Accounts payable <br />Salaries payable <br />Due to other governmental units <br />Net cash orovided by operating activities <br />Cash flows from capital and related financing activities <br />Residual equity transfer <br />Taxes collected for revenue bond debt <br />Special assessments f^r revenue bond debt <br />Acquisition or construction of capital assets <br />Proceeds from sale of capital assets <br />MWee 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 />Net cash provided (used) by <br />capital and related financing activities <br />See notes to financial statements <br />-26- <br />Enterprise Funds <br />1,357,627 <br />1995 1994 <br />$ (179,698)S (76,897) <br />222,246 217,320 <br />1,525 1,461 <br />(14,137)(69,255) <br />(7,106)(846) <br />1,310 487 <br />27,621 (31,571) <br />1,720 2,096 <br />54,443 (7,487) <br />1,885 1,405 <br />30,462 2,627 <br />140,271 39,340 <br />26,326 71,483 <br />83,504 70,922 <br />52,733 61,998 <br />(76,900)(103,440) <br />7,299 — <br />35,370 35,569 <br />(200,000)(175,000) <br />(120,300)(131,911) <br />1,550,000 — <br />(405)(435) <br />(170,814) <br />(continued)