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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)650,262$ 320,495$ 300,144$ 4,721$ 1,275,622$ (328,413)$
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities
<br />Depreciation 222,103 379,040 65,065 16,394 682,602 -
<br />Other income related to operations 18,922 5,454 246 8,878 33,500 -
<br />(Increase) decrease in assets/deferred
<br />outflows of resources
<br />Accounts receivable (1,454) 5,805 (13,902) (6,159) (15,710) (2)
<br />Due from other governments - 3,545 - - 3,545 -
<br />Inventories 14,779 - - - 14,779 -
<br />Prepaid items - (4,879) - - (4,879) 25,674
<br />Deferred OPEB resources (1,181) (1,614) (855) - (3,650) -
<br />Deferred pension resources (2,277) (11,889) 6,185 15,635 7,654 -
<br />Increase (decrease) in liabilities/deferred
<br />inflows of resources
<br />Accounts and contracts payable (16,621) (3,471) 3,426 3,520 (13,146) 5,587
<br />Unearned revenue - - - (46,898) (46,898) -
<br />Due to other governments 581 6,259 - - 6,840 -
<br />Compensated absences payable 199 197 550 - 946 -
<br />Net pension liability 134,161 145,523 20,899 (13,376) 287,207 -
<br />Other postemployment benefits payable 8,892 (11,148) 2,903 - 647 -
<br />Deferred pension resources (103,095) (89,377) (31,795) (26,020) (250,287) -
<br />Net Cash Provided (Used) by
<br />Operating Activities 925,271$ 743,940$ 352,866$ (43,305)$ 1,978,772$ (297,154)$
<br />Schedule of Noncash Capital and
<br />Related Financing Activities
<br />Capital assets acquired on account 556,950$ 7,455$ -$ -$ 564,405$ -$
<br />Amortization of bond premium 1,485$ -$ -$ -$ 1,485$ -$
<br />Business-type Activities - Enterprise Funds
<br />For the Year Ended December 31, 2022
<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.
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