CLAY COUNTY MOORHEAD, MINNESOTA EXHIBIT 9
STATEMENT OF CASH FLOWS PROPRIETARY FUNDS FOR THE YEAR ENDED DECEMBER 31, 2006 Increase (Decrease) in Cash and Cash Equivalents
Family Service CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users Payments to suppliers Payments to employees Net cash provided (used) by operating activities CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Property Taxes Intergovernmental Transfers in Net cash provided (used) by noncapital and related financing activities CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Principal paid on installment purchase Principal paid on long-term debt Interest paid on long-term debt Proceeds from the sale of capital assets Purchases of capital assets Net cash provided (used) by capital and related financing activities CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investments Investment earnings received Net cash provided (used) by investing activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at January 1 Cash and Cash Equivalents at December 31 $
Juvenile Center
Enterprise Funds Public Health
Solid Waste
Totals
Internal Service Fund
$
1,192,589 (651,528) (426,000) 115,061
$
1,792,934 (331,749) (1,356,960) 104,225
$
1,266,111 (580,635) (2,463,066) (1,777,590)
$
1,111,416 (898,978) (345,093) (132,655)
$
5,363,050 (2,462,890) (4,591,119) (1,690,959)
$
927,097 (133,161) 793,936
$
$
$
$
$
$
$
452,708 452,708
$
53,298 39,550 92,848
$
1,335,175 610,920 1,946,095
$
1,080,611 130,416 1,211,027
$
1,080,611 1,518,889 1,103,178 3,702,678
$
-
$
$
$
$
$
$
$
(3,660) (380,000) (189,398) (12,949) (586,007)
$
(140,939) (75,848) (8,597) (225,384)
$
-
$
(1,534,770) (1,534,770)
$
(3,660) (520,939) (265,246) (1,556,316) (2,346,161)
$
(133,433) (26,643) 40,550 (519,787) (639,313)
$
$
$
$
$
$
$
(18,238) 28,276 10,038
$
2,730 2,730 (25,581) 503,584
$
168,505 727,388
$
(69,174) 235,368 166,194 (290,204) 1,352,384
$
(69,174) 238,098 168,924 (165,518) 2,611,632
$
(18,516) 55,116 36,600 191,223 1,194,593
$ $
$ $
$ $
$ $
$ $
$ $
$
478,003
$
895,893
$
1,062,180
$
2,446,114
$
1,385,816
Cash and Cash Equivalents - Exhibit 7 Cash and pooled investments Undistributed cash in agency funds Petty cash and change funds Total Cash and Cash Equivalents
$
9,738 300 10,038
$
478,003 478,003
$
895,723 170 895,893
$
1,019,574 42,606 1,062,180
$
2,403,038 42,606 470 2,446,114
$
1,385,816 1,385,816
$
$
$
$
$
$
Reconciliation of operating income to net cash provided (used) by operating activities: Operating income $ Adjustments to reconcile operating income to net cash provided (used) by operating activities: Depreciation expense $ (Increase) decrease in accounts receivable (Increase) decrease in due from other governments (Increase) decrease in due from other funds Increase (decrease) in accounts payable Increase (decrease) in salaries payable Increase (decrease) in compensated absences payable - current Increase (decrease) in compensated absences payable - long term Increase (decrease) in due to other funds Increase (decrease) in due to other governments Increase (decrease) in deferred revenue Total adjustments Net cash provided by operating activities $ $
(170,574)
$
6,859
$
(1,556,393)
$
(1,612,386)
$
(3,332,494)
$
143,862
308,757 6,504 3,434 (22,289) (5,557) (148) 931 (137) (4,056) (1,804) 285,635 115,061
$
138,266 (21,292) (36,500) (2,093) 6,961 (1,104) 8,382 4,621 125 97,366 104,225
$
(200,655) 60,873 (10,317) (34,055) 14,015 11,329 12,899 (68,645) 585 (7,226) (221,197) (1,777,590)
$
1,487,427 84,362 (69,769) (31,746) 610 1,820 10,246 (65) (3,154) 1,479,731 (132,655)
$
1,934,450 (109,789) (26,754) (46,817) (90,183) 16,029 11,897 32,458 (64,226) (6,500) (9,030) 1,641,535 (1,690,959)
$
648,568 1,140 652 (286) 650,074 793,936
$ $
$ $
$ $
$ $
$ $
The notes to the financial statements are an integral part of this statement.