2018 City of Shakopee Comprehensive Annual Financial Report
CITY OF SHAKOPEE
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS (Continued) For the Year Ended December 31, 2018
Business-Type Activities - Enterprise Funds
Governmental Activities - Internal Service Funds
Storm Drainage
Sewer
Refuse
Total
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH FLOWS - OPERATING ACTIVITIES Operating Income (Loss) Adjustments to Reconcile Operating Income (Loss) to Net Cash Flows - Operating Activities: Depreciation Expense
$
(319,593)
$
(480,630)
$
(12,472)
$
(812,695)
$
336,397
843,514 (23,565)
851,443
117,110
1,812,067
1,993,950
Pension Expense
7,231
-
(16,334)
-
Changes in:
Accounts Receivable
1,731
11,216 25,824
1,452
14,399 20,352 32,266 27,963 38,830
1,459
Due from Other Governments
(5,472) 32,174 21,956 83,047
- - - - - - - -
- - -
Special Assessments
92
Due to Other Governments Accounts and Contracts Payable
6,007
(44,217)
(66,741)
Inventory
-
301
301
-
Prepaid Expenses
(673)
(673)
(1,346)
(45,175) 132,381
Compensated Absences Payable
1,368 5,904
1,520 5,904
2,888
Net OPEB Obligation
11,808
-
Total Adjustments
959,984
864,648
118,562
1,943,194
2,015,874
Net Cash Flows - Operating Activities
$
640,391
$
384,018
$
106,090
1,130,499 $
2,352,271 $
NONCASH INVESTING, CAPITAL AND FINANCING ACTIVITIES Contributions of Capital Assets from Developers
1,416,506 $
2,156,950 $
$
-
3,573,456 $
$
-
41
The Notes to the Financial Statements are an integral part of this statement.
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