2025 Annual Comprehensive Financial Report

CITY OF SHAKOPEE

STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS

For the Year Ended December 31, 2025

Business-Type Activities - Enterprise Funds

Governmental Activities - Internal Service Funds

Storm Drainage

Sewer

Refuse

Total

CASH FLOWS - OPERATING ACTIVITIES Receipts from Customers and Users

$ 5,175,235

$ 1,190,753

$

90,000

$ 6,455,988

$ 5,546,270

Receipts from Interfund Services

-

-

- - -

-

355,349

Payments to Suppliers Payments to Employees

(3,797,069) (513,717)

(724,612) (681,694)

(4,521,681) (1,195,411)

(1,756,575)

-

Net Cash Flows - Operating Activities

864,449

(215,553)

90,000

738,896

4,145,044

CASH FLOWS - NONCAPITAL FINANCING ACTIVITIES

Payment Received (Paid) on Interfund Loan

- -

237,615 122,976

- - - - - -

237,615 122,976 33,984 (33,984)

(110,000)

Grants for Operating Purposes Receipts from Interfund Services Payments for Interfund Services Interest Paid on Interfund Loan

- - -

33,984

- -

- - -

(33,984)

(371)

(371)

(11,000) 475,000 (350,000)

Transfer from Other Funds Transfer to Other Funds

-

-

(200,000)

(200,000)

(400,000)

Net Cash Flows - Noncapital Financing Activities

(166,016)

160,220

(33,984)

(39,780)

4,000

CASH FLOWS - CAPITAL AND RELATED FINANCING ACTIVITIES Trunk Charges

384,752 142,848

1,237,987

- - - - - -

1,622,739

- -

Capital Related Special Assessments

-

142,848 100,000 (10,783) 105,000

Capital Grant

- -

100,000 (10,783)

49,313

Principal paid on Leases and SBITA Proceeds from Disposal of Capital Assets

(211,647)

7,000

98,000

100,830

Acquisition of Capital Assets

(446,919)

(688,861)

(1,135,780)

(3,144,818)

Net Cash Flows - Capital and Related Financing Activities

87,681

736,343

-

824,024

(3,206,322)

CASH FLOWS - INVESTING ACTIVITIES Interest Received (Loss)

335,258

765,359

257

1,100,874

1,132,802

Net Cash Flows - Investing Activities

335,258

765,359

257

1,100,874

1,132,802

1,121,372

1,446,369

56,273

2,624,014

2,075,524

Net Change in Cash and Cash Equivalents

CASH AND CASH EQUIVALENTS Beginning of Year

6,165,393

13,343,472

-

19,508,865

21,019,315

$ 7,286,765

$ 14,789,841

$

56,273

$ 22,132,879

$ 23,094,839

End of Year

The Notes to the Financial Statements are an integral part of this statement.

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