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Governmental
<br />Activities -
<br />Internal
<br />Nonmajor
<br />Water Sewer Storm Business-type Total Service Funds
<br />Cash Flows from Operating Activities
<br />Receipts from customers and users 1,294,702$ 2,344,148$ 776,103$ 688,134$ 5,103,087$ 1,431,783$
<br />Other operating receipts 24,682 15,460 2,529 35,859 78,530 -
<br />Payments to suppliers (627,466) (1,442,077) (199,015) (507,505) (2,776,063) (1,284,080)
<br />Payments to employees (340,735) (338,934) (195,970) (235,975) (1,111,614) (406,848)
<br />Net Cash Provided (Used) by
<br />Operating Activities 351,183 578,597 383,647 (19,487) 1,293,940 (259,145)
<br />Cash Flows from Noncapital
<br />Financing Activities
<br />Intergovernmental - - - 20,226 20,226
<br />Transfers from other funds - - - - - 260,000
<br />Transfers to other funds (135,979) (792,360) (454,564) (20,000) (1,402,903) (45,000)
<br />Net Cash Provided (Used) by .
<br />Noncapital Financing Activities (135,979) (792,360) (454,564) 226 (1,382,677) 215,000
<br />Cash Flows from Capital and
<br />Related Financing Activities
<br />Connection fees received - - 21,180 - 21,180 -
<br />Special assessments received 7,331 20,153 - - 27,484 -
<br />Acquisition of capital assets (131,122) (547,952) (233,547) (41,563) (954,184) -
<br />Interest paid on debt (13,569) - - - (13,569) -
<br />Principal paid on bonds (85,000) - - - (85,000) -
<br />Net Cash Provided (Used) by Capital
<br />and Related Financing Activities (222,360) (527,799) (212,367) (41,563) (1,004,089) -
<br />Cash Flows from Investing Activities
<br />Investment receipts 8,862 69,119 65,447 4,171 147,599 36,622
<br />Net Increase (Decrease) in
<br />Cash and Cash Equivalents 1,706 (672,443) (217,837) (56,653) (945,227) (7,523)
<br />Cash and Cash Equivalents, January 1 267,184 2,327,068 1,562,423 117,461 4,274,136 523,033
<br />Cash and Cash Equivalents, December 31 268,890$ 1,654,625$ 1,344,586$ 60,808$ 3,328,909$ 515,510$
<br />Reconciliation of Operating Income (Loss)
<br />to Net Cash Provided (Used) by Operating Activities
<br />Operating income (loss) 154,483$ 388,791$ 317,279$ (110,917)$ 749,636$ (242,325)$
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided (used) by operating activities
<br />Depreciation 222,500 367,615 66,631 23,252 679,998 -
<br />Other income related to operations 24,682 15,460 2,529 35,859 78,530 -
<br />(Increase) decrease in assets/deferred
<br />outflows of resources
<br />Accounts receivable 7,259 (113,902) 18,936 5,342 (82,365) (537)
<br />Due from other governments - 6,358 - - 6,358 -
<br />Prepaid items (819) 3,563 - (197) 2,547 33,822
<br />Deferred pension resources 27,026 27,168 5,860 4,468 64,522 -
<br />Increase (decrease) in liabilities/deferred
<br />inflows of resources
<br />Accounts and contracts payable 7,782 (34,916) 841 8,400 (17,893) (56,908)
<br />Accrued salaries payable 155 101 1,726 2,349 4,331 7,289
<br />Due to other governments (6,607) (1,671) - 6,809 (1,469) (486)
<br />Compensated absences payable 2,671 7,584 (27,471) - (17,216) -
<br />Net pension liability (80,732) (81,074) (12,417) (6,416) (180,639) -
<br />Other postemployment benefits payable (17,282) (16,813) (6,041) (8,608) (48,744) -
<br />Deferred pension resources 10,065 10,333 15,774 20,172 56,344 -
<br />Net Cash Provided (Used) by
<br />Operating Activities 351,183$ 578,597$ 383,647$ (19,487)$ 1,293,940$ (259,145)$
<br />Schedule of Noncash Capital and
<br />Related Financing Activities
<br />Capital assets acquired on account 4,594$ 332$ 948$ -$ 5,874$ -$
<br />Amortization of bond premium 1,485 - - - 1,485 -
<br />City of Orono, Minnesota
<br />Statement of Cash Flows
<br />Proprietary Funds
<br />For the Year Ended December 31, 2024
<br />Business-type Activities - Enterprise Funds
<br />The notes to the financial statements are an integral part of this statement.
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