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Recycling Cable Television Golf Course Total <br />Cash Flows from Operating Activities <br />Receipts from customers and users 245,941$ 70,403$ 441,609$ 757,953$ <br />Other operating receipts 13,520 - 12 13,532 <br />Payments to suppliers (246,618) (56,279) (244,980) (547,877) <br />Payments to employees (12,944) (27) (147,882) (160,853) <br />Net Cash Provided (Used) by <br />Operating Activities (101) 14,097 48,759 62,755 <br />Cash Flows from Noncapital <br />Financing Activities <br />Intergovernmental receipts 8,519 - - 8,519 <br />Cash Flows from Capital and <br />Related Financing Activities <br />Acquisition of capital assets - (29,233) - (29,233) <br />Cash Flows from Investing Activities <br />Investment receipts 4,033 - 148 4,181 <br />Net Increase (Decrease) in <br />Cash and Cash Equivalents 12,451 (15,136) 48,907 46,222 <br />Cash and Cash Equivalents, January 1 67,089 4,150 - 71,239 <br />Cash and Cash Equivalents, December 31 79,540$ (10,986)$ 48,907$ 117,461$ <br />Reconciliation of Operating Loss <br />to Net Cash Provided (Used) by Operating Activities <br />Operating Income (loss) 13,113$ 327$ (50,564)$ (37,124)$ <br />Adjustments to reconcile operating income (loss) <br />to net cash provided (used) by operating activities <br />Depreciation - 16,395 3,927 20,322 <br />Other income related to operations 13,520 - 12 13,532 <br />(Increase) decrease in assets/deferred <br />outflows of resources <br />Accounts receivable (9,671) 2,035 - (7,636) <br />Prepaid items - - (42) (42) <br />Deferred pension resources 936 1,733 (17,785) (15,116) <br />Increase (decrease) in liabilities/deferred <br />inflows of resources <br />Accounts and contracts payable (17,804) - 696 (17,108) <br />Accrued salaries payable 104 (311) 2,134 1,927 <br />Due to other governments - - 34 34 <br />Net pension liability (2,342) (6,163) 62,148 53,643 <br />Other postemployment benefits payable 332 81 30,728 31,141 <br />Deferred pension resources 1,711 - 17,471 19,182 <br />Net Cash Provided (Used) by <br />Operating Activities (101)$ 14,097$ 48,759$ 62,755$ <br />City of Orono, Minnesota <br />Combining Statement of Cash Flows <br />Nonmajor Proprietary Funds <br />For the Year Ended December 31, 2023 <br />Business-type Activities - Enterprise Funds <br />116 <br />Cash and Cash Equivalents, January 1Cash and Cash Equivalents, January 1 67,08967,089 4,1504,150 -- <br />Cash and Cash Equivalents, December 31Cash and Cash Equivalents, December 31 79,54079,540$ (10,986)$ 48,90748,907$ $ <br />Reconciliation of Operating LossReconciliation of Operating Loss <br />to Net Cash Provided (Used) by Operating Activitiesto Net Cash Provided (Used) by Operating Activities <br />Operating Income (loss)Operating Income (loss)13,11313,113$ $ 327$ $ (50,564)(50,564)$ $ <br />Adjustments to reconcile operating income (loss)Adjustments to reconcile operating income (loss) <br />to net cash provided (used) by operating activitiesto net cash provided (used) by operating activities <br />DepreciationDepreciation -- 16,395 3,9273,927 <br />Other income related to operationsOther income related to operations 13,52013,520 - 12 <br />151