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City of Orono, Minnesota <br />Internal Service Funds <br /> Combining Statement of Cash Flows <br />For the Year Ended December 31, 2023 <br />703 705 701 710 <br />Insurance Compensated Fleet <br />Fund Absences Management IT Services Total <br />Cash Flows from Operating Activities <br />Receipts from customers and users 720,331$ -$ 228,468$ 343,838$ 1,292,637$ <br />Payments to suppliers (357,928) - (335,727) (264,592) (958,247) <br />Payments to employees (252,889) - 1,602 (114,351) (365,638) <br />Net Cash Provided (Used) by Operating Activities 109,514 - (105,657) (35,105) (31,248) <br />Cash Flows from Investing Activities <br />Investment receipts (loss) 11,298 40,229 (3) (1) 51,523 <br />Net Increase (Decrease) in <br />Cash and Cash Equivalents 120,812 40,229 (105,660) (35,106) 20,275 <br />Cash and Cash Equivalents, January 1 156,643 700,951 (125,967) (228,869) 502,758 <br />Cash and Cash Equivalents, December 31 277,455$ 741,180$ (231,627)$ (263,975)$ 523,033$ <br />Reconciliation of Operating Income (Loss) <br />to Net Cash Provided (Used) by Operating Activities <br />Operating income (loss) 108,074$ -$ (115,413)$ (48,306)$ (55,645)$ <br />Adjustments to reconcile operating income (loss) <br />to net cash provided (used) by operating activities <br />(Increase) decrease in assets <br />Interest Receivable - - 2 - 2 <br />Prepaid items - - - (23,459) (23,459) <br />Increase (decrease) in liabilities <br />Accounts and contracts payable 1,650 - 7,666 35,855 45,171 <br />Accrued salaries payable (210) - 1,602 805 2,197 <br />Due to other governments - - 486 - 486 <br />Net Cash Provided (Used) by <br />Operating Activities 109,514$ -$ (105,657)$ (35,105)$ (31,248)$ <br />122 <br />(Increase) decrease in assets(Increase) decrease in assets <br />Interest ReceivableInterest Receivable -- -- 22 - <br />Prepaid itemsPrepaid items -- -- - (23,459)(23,459) <br />Increase (decrease) in liabilitiesIncrease (decrease) in liabilities <br />Accounts and contracts payableAccounts and contracts payable 1,6501,650 -- 7,6667,666 35,85535,855 <br />Accrued salaries payableAccrued salaries payable (210)(210) -- 1,6021,602 805805 <br />Due to other governmentsDue to other governments - -- 486 - <br />Net Cash Provided (Used) byNet Cash Provided (Used) by <br />Operating ActivitiesOperating Activities 109,514109,514$ $ --$ $ (105,657)$ (35,105)(35,105)$ $ <br />157