3.1.C. ERMUSR FINANCIALS 03-08-2011~~ ~ ~-~\
FINANCIAL INDEX
FINANCIALS Jan-11 PAGE
P & L NARRATIVE
COMBINED BALANCE SHEET ~~~~~~•• ~~ 1
ELECTRIC INCOME STATEMENT ~ ~~~~~ ~ •~ 2
WATER INCOME STATEMENT ••~~~~~~•••~ ~~ 3
DETAILED ELECTRIC P & L WITH BUDGET INFORMATION....... 4
............ .. 5
............ .. 6
............ .. 7
DETAILED WATER P & L WITH BUDGET INFORMATION.......... 8
........... ... 9
........... ... 10
.......... ... 11
PROFIT AND LOSS NARRATIVE
January 2011
Electric P&L
To start off the year, January Operating Revenue is better than budgeted numbers and up
from the prior year. Within the revenue categories, Residential revenue is very close but
down from last year, however Small Commercial and the Large Commercial Data Center
revenue categories are up from the prior year.
Other Operating Revenue is under the budgeted numbers, but over the prior year. An
interesting and welcome change is that the Landfill revenue is over the budgeted
numbers, and is up from the prior year. We hope to see this as a trend in this category,
and only time will tell if that can be a reality. The Miscellaneous Non-Utility Income is
revenue from Charter Communications for renting our poles to hang their wires.
Purchased Power is in line with the budget (up by a small margin consistent with
revenues) and last year numbers. For other expenses, Landfill Gas is more than last year,
both the purchase of the gas (which is good because that means it is producing more) and
the maintenance (which we continue to work with Waste Management to control.)
Maintenance Expenses are both under budget and the prior year numbers. Other
Operating Expenses are in line with budget and prior year numbers. The categories of
Donated Electricity and Transfers to the City are up, which is consistent with the
increased revenue numbers. Customer Accounts Expense is down from the prior year
because there were some accounts written off in January 2010 and there was not in
January 2011. Administrative and General Expense is over budget by $18,000. Insurance
is up due to some claims payments and an accrual that was not present in 2010. The CIP
category is where the largest variance exists with a couple of different contributors: there
is labor related to the energy audits of $4,000, a consultant payment of $5,000, updating
of brochures for $3,000, and rebates issued of $1750 -all of which were not occurring in
2010 -however, some of these will result in decreased expenses showing in subsequent
months.
For January, the Electric Department has a Net Income of $90,000 and is ahead of budget
by $80,000.
Water P&L
Water Operating Revenues are comparable this month compared to last year, although
down slightly, and ahead of budget. We pumped 8 million gallons of water less than last
year, and sold 2 million gallons less.
Other Revenue is down both From budget and the prior year. The Investment Income
amounts are down from last year as the escrow account in place last year had some
earnings that are not present this year. The Miscellaneous Revenue is from the water
tower lease.
Expenses are under budget and less than the prior year. Water Production has some
reimbursements of expenses from Sprint that result in a credit this month. Administrative
Expenses for the Water Department are also higher than the prior year (as in the Electric
Department), however under budget. The variance in the Water Department is related to
the insurance accrual this year versus no accrual in January last year.
For January, the Water Department has a net loss (which is expected this time of year) of
$71,500 which is $26,000 ahead of budget and $11,000 ahead of last year.
COMBINED BALANCE SHEETS
January 2011
ASSETS ELECTRIC WATER
CURRENT ASSETS
CASH & TEMPORARY INVESTMENTS 4,108,590 1,550,543
ACCOUNTS RECEIVABLE 2,606,901 274,136
INVENTORIES 1,020,679 46,061
PREPAID ITEMS 160,763 21,339
CONSTRUCTION IN PROGRESS 418,505 106
TOTAL CURRENT ASSETS 8,315,438 1,892,185
RESTRICTED ASSETS
BOND RESERVE FUND 724,500 -
EMERGENCY RESERVE FUND 2,142,567 1,110,018
UNRESTRICTED RESERVE FUND 125,624 135,509
TOTAL RESTRICTED ASSETS 2,992,691 1,245,528
FIXED ASSETS
PRODUCTION 2,377,466 10,327,805
LFG PROJECT 4,153,941
TRANSMISSION 474,335
DISTRIBUTION 33,758,969 21,070,881
GENERAL 10,531,014 884,128
FIXED ASSETS (COST) 51,295,725 32,282,813
LESS ACCUMULATED DEPRECIATION (24,049,917) (10,049,185)
TOTAL FIXED ASSETS, NET 27,245,808 22,233,628
OTHER ASSETS 74,259 89,052
TOTAL ASSETS 38,628,196 25,460,392
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
ACCOUNTS PAYABLE 2,830,816 178,734
SALARIES AND BENEFITS PAYABLE 227,227 83,049
DUE TO CITY (2,172) -
DUE TO OTHER FUNDS - -
BONDS PAYABLE-CURRENT PORTION 480,000 460,000
UNEARNED REVENUE 15,333
TOTAL CURRENT LIABILITIES 3,535,871 737,117
LONG TERM LIABILITIES
LFG PROJECT 2,162,882
DUE TO COUNTY -
BONDS PAYABLE, LESS CURRENT PORTION 6,444,354 3,606,088
TOTAL LONG TERM LIABILITIES 8,607,236 3,606,088
TOTAL LIABILITIES 12,143,107 4,343,205
FUND EQUITY
CAPITAL ACCOUNT CONST COST 724,500
CONTRIBUTED CAPITAL
RETAINED EARNINGS 25,760,589 21,117,187
TOTAL FUND EQUITY 26,485,089 21,117,187
TOTAL LIABILITIES & FUND EQUITY 38,628,196 25,460,392
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i•
i•
FINANCIAL INDEX
FINANCIALS Jan-11 PAGE
P & L NARRATIVE
COMBINED BALANCE SHEET •••••••••••••• 1
ELECTRIC INCOME STATEMENT ....•••••••••• 2
WATER INCOME STATEMENT ......•••••••• 3
DETAILED ELECTRIC P & L WITH BUDGET INFORMATION....... 4
.............. 5
.............. 6
.............. 7
DETAILED WATER P & L WITH BUDGET INFORMATION.......... 8
.............. 9
.............. 10
.............. 11
I•
PROFIT AND LOSS NARRATIVE
January 2011
Electric P&L
To start off the year, January Operating Revenue is better than budgeted numbers and up
from the prior year. Within the revenue categories, Residential revenue is very close but
down from last year, however Small Commercial and the Large Commercial Data Center
revenue categories are up from the prior year.
Other Operating Revenue is under the budgeted numbers, but over the prior year. An
interesting and welcome change is that the Landfill revenue is over the budgeted
numbers, and is up from the prior year. We hope to see this as a trend in this category,
and only time will tell if that can be a reality. The Miscellaneous Non-Utility Income is
revenue from Charter Communications for renting our poles to hang their wires.
Purchased Power is in line with the budget (up by a small margin consistent with
revenues) and last year numbers. For other expenses, Landfill Gas is more than last year,
both the purchase of the gas (which is good because that means it is producing more) and
the maintenance (which we continue to work with Waste Management to control.)
Maintenance Expenses are both under budget and the prior year numbers. Other
Operating Expenses are in line with budget and prior year numbers. The categories of
• Donated Electricity and Transfers to the City are up, which is consistent with the
increased revenue numbers. Customer Accounts Expense is down from the prior year
because there were some accounts written off in January 2010 and there was not in
January 2011. Administrative and General Expense is over budget by $18,000. Insurance
is up due to some claims payments and an accrual that was not present in 2010. The CIP
category is where the largest variance exists with a couple of different contributors: there
is labor related to the energy audits of $4,000, a consultant payment of $5,000, updating
of brochures for $3,000, and rebates issued of $1750 -all of which were not occurring in
2010 -however, some of these will result in decreased expenses showing in subsequent
months.
For January, the Electric Department has a Net Income of $90,000 and is ahead of budget
by $80,000.
•
Water P&L
Water Operating Revenues are comparable this month compared to last year, although
down slightly, and ahead of budget. We pumped 8 million gallons of water less than last
year, and sold 2 million gallons less.
Other Revenue is down both from budget and the prior year. The Investment Income
amounts are down from last year as the escrow account in place last year had some
earnings that are not present this year. The Miscellaneous Revenue is from the water
tower lease.
Expenses are under budget and less than the prior year. Water Production has some
reimbursements of expenses from Sprint that result in a credit this month. Administrative
Expenses for the Water Department are also higher than the prior year (as in the Electric
Department), however under budget. The variance in the Water Department is related to
the insurance accrual this year versus no accrual in January last year.
For January, the Water Department has a net loss (which is expected this time of year) of
$71,500 which is $26,000 ahead of budget and $11,000 ahead of last year.
•
•
COMBINED BALANCE SHEETS
• January 2011
ASSETS ELECTRIC WATER
CURRENT ASSETS
CASH & TEMPORARY INVESTMENTS 4,108,590 1,550,543
ACCOUNTS RECEIVABLE 2,606,901 274,136
INVENTORIES 1,020,679 46,061
PREPAID ITEMS 160,763 21,339
CONSTRUCTION IN PROGRESS 418,505 106
TOTAL CURRENT ASSETS 8,315,438 1,892,185
RESTRICTED ASSETS
BOND RESERVE FUND 724,500 -
EMERGENCY RESERVE FUND 2,142,567 1,110,018
UNRESTRICTED RESERVE FUND 125,624 135,509
TOTAL RESTRICTED ASSETS 2,992,691 1,245,528
FIXED ASSETS
PRODUCTION 2,377,466 10,327,805
LFG PROJECT 4,153,941
TRANSMISSION 474,335
DISTRIBUTION 33,758,969 21,070,881
GENERAL 10,531,014 884,128
FIXED ASSETS (COST) 51,295,725 32,282,813
LESS ACCUMULATED DEPRECIATION (24,049,917) (10,049,185)
TOTAL FIXED ASSETS, NET 27,245,808 22,233,628
• OTHER ASSETS 74,259 89,052
TOTAL ASSETS 38,628,196 25,460,392
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
ACCOUNTS PAYABLE 2,830,816 178,734
SALARIES AND BENEFITS PAYABLE 227,227 83,049
DUE TO CITY (2,172) -
DUE TO OTHER FUNDS - -
BONDS PAYABLE-CURRENT PORTION 480,000 460,000
UNEARNED REVENUE 15,333
TOTAL CURRENT LIABILITIES 3,535,871 737,117
LONG TERM LIABILITIES
LFG PROJECT 2,162,882
DUE TO COUNTY -
BONDS PAYABLE, LESS CURRENT PORTION 6,444,354 3,606,088
TOTAL LONG TERM LIABILITIES 8,607,236 3,606,088
TOTAL LIABILITIES 12,143,107 4,343,205
FUND EQUITY
CAPITAL ACCOUNT CONST COST 724,500
CONTRIBUTED CAPITAL
RETAINED EARNINGS 25,760,589 21,117,187
TOTAL FUND EQUITY 26,485,089 21,117,187
TOTAL LIABILITIES & FUND EQUITY 38,628,196 25,460,392
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• • •
WATER
INCOME STATEMENT
ERMU Income Statement 2011 2011 2011 TOTAL_ -} - 2010 2010 Delta
i Janua YEAR TO DATE BUDGET I Janua YEAR TO DATE YTD to LYTD
Water _ __ ! I ____ j I Comments
__
REVENUE ~
I January 2011 budget reporting is preliminary
Operating Revenue .
j --
___
Water Sales ~ ~ 95,659.70 95,659.70 1,927,000.00 96,785.70 96,785.70 1,126.00
___ Total Operating Revenue 95,659.70 95,659.70 j 1,927,000.00 ~ j 96,785.70 96,785.70 1,126.00
Other Operating Revenue
1
L---
InteresUDividend Income 1,376.17 1,376.17 34,500.00 5,559.20 5,559.20 (4,183.03)
Customer Penalties I _
? 1,114.77 1,114.77 20,000.00 1,323.75 1,323.75 (208.98) __
Connection Fees 1
Misc Revenue ~ "T_
' 400.00
3,833.32 400.00
3,833.32 32,800.00
80,500.00 _ 820.00 820.00 (420.00)
3,833.32 _
- Total Other Revenue 6,724.26 6,724.26 167,8.00.00 7,702.95 7,702.95 (978.69)
_
I
iREVENUE TOTAL
102,383.96
102,383.96
2,094,800.00
104,488.65
104,488.65
2,104.69
j I
_
EXPENSES ~
Production Expense i_ (1,498.75) (1,498.75) 18,000.00 - - (1,498.75)
Pumpin Expense ' 21,127.14 21,127.14 339,500.00 23,577.65 23,577.65 (2,450.51)
Distribution Ex ense 1,259.52 1,259.52 200,000.00 4,000.80 4,000.80 (2,741.28)
Depreciation I 80,000.00 80,000.00 1,019,700.00 79,498.76 79,498.76 501.24
Interest Expense I 15,072.16 15,072.16 131,139.00 22,827.29 22,827.29 (7,755.13
Other Operating Expense I 956.99 956.99 7,386.00 1,308.05 1,308.05 (351.06)
Customer Accounts Expense ' 2,405.43 2,405.43 46,800.00 3,499.09 3,499.09 (1,093.66)
Administrative & General Ex ense 29,574.79 j 29,574.79 505,455.00 27,105.77 27,105.77 2,469.02
Total Expenses (before Operating Transfers) 148,897.28 j 148,897.28 ~ 2,267,980.00 161,817.41 161,817.41 12,920.13
TOTAL REVENUES 102,383.96 102,383.96 2,094,800.00 104,488.65 104,488.65 (2,104.69)
___
TOTAL EXPENSES 148,897.28 148,897.28 2,267,980.00 161,817.41 161,817.41 (12,920.13)
OPERATING TRANSFER _ 25,000.00 j 25,000.00 25,000.00 25,000.00 25,000.00
NET INCOME PROFIT LOSS 71,513.32 71 513.32 198,180.00 82,328.76 82,328.76 10,815.44
Printed March 8,• 11:55:57 AM ELK RIVER MUN•PAL UTILITIES ~ge 1 of 5
Fiscal Year 2011 Budget Fiscal Year 2010
Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total
Revenue
ELECTRIC
ELECTRIC OPERATING R
61-0440-4411 ELECT SALES/ELK RIVER RES 772,389.89 772,389.89 9.99 % 644,889.00 7,731,533.81 6,959,143.92 775,510.94 7,948,223.95
61-0440-4412 ELECT SALES/ER NON-DEMAND 178,998.58 178,998.58 9.41 % 123,125.00 1,901,313.00 1,722,314.42 160,951.72 2,005,403.36
61-0440-4413 ELECT SALES/ER DEMAND 919,846.61 919,846.61 6.71 % 758,195.00 13,700,381.00 12,780,534.39 864,814.89 11,972,773.30
61-0440-4414 ELECT SALES/ELK RIVER SEC LTS 2,848.84 2,848.84 8.90 % 2,567.00 32,000.00 29,151.16 2,591.34 31,327.95
61-0440-4415 ELECT SALES/ER CITY DONATED 16,201.55 16,201.55 9.09 % 11,459.00 178,220.00 162,018.45 11,600.68 177,466.86
61-0440-4416 ELECT SALES/OTSEGO RES 68,480.11 68,480.11 7.22 % 69,153.00 947,898.35 879,418.24 94,733.48 1,009,364.46
61-0440-4417 ELECT SALES/OTSEGO NON-DEMAND 22,327.06 22,327.06 7.22 % 18,215.00 309,057.00 286,729.94 26,222.37 334,285.70
61-0440-4418 ELECT SALES/OTSEGO DEMAND 50,563.33 50,563.33 5.71 % 43,025.00 885,018.00 834,454.67 69,701.14 798,988.80
61-0440-4419 ELECT SALES/OTSEGO SEC LTS 790.60 790.60 7.53 % 808.00 10,500.00 9,709.40 842.10 10,131.13
61-0440-4421 ELECT SALES/BIG LAKE RES 25,261.11 25,261.11 9.39 % 19,503.00 269,046.01 243,784.90 27,176.52 275,905.56
61-0440-4422 ELECT SALES/BL NON-DEMAND 510.85 510.85 6.76 % 366.00 7,562.00 7,051.15 518.52 8,397.16
61-0440-4423 ELECTRIC SALES/BL DEMAND 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0440-4424 ELECT SALES/BIG LAKE SEC LTS 145.10 145.10 7.26 % 153.00 2,000.00 1,854.90 155.04 1,860.48
61-0440-4431 ELECT SALES/DAYTON RES 13,886.22 13,886.22 7.39 % 16,028.00 187,888.83 174,002.61 19,113.82 197,645.19
61-0440-4432 ELECT SALES/DAYTON NON-DEMAND 1,629.98 1,629.98 6.64 % 1,743.00 24,561.00 22,931.02 2,251.64 27,033.64
61-0440-4433 ELECT SALES/DAYTON DEMAND 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0440-4434 ELECT SALES/DAYTON SEC LTS 399.10 399.10 7.26 % 400.00 5,500.00 5,100.90 423.81 5,085.72
61-0440-4441 PUBLIC ST & HWY LIGHTING/CITY 21,926.19 21,926.19 8.60 % 21,280.00 255,000.00 233,073.81 20,895.33 253,067.01
61-0440-4511 SERVICE CHARGE 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0440-4550 SUB-STATION CREDIT 1,167.86 1,167.86 8.34 % 1,167.00 14,000.00 12,832.14 1,167.86 14,014.60
61-0440-4551 GENERATION CREDIT 29,370.00 29,370.00 8.39 % 29,161.00 350,000.00 320,630.00 29,304.00 351,714.00
61-0440-4552 DISPERSED GENERATION CREDIT (15,820.00) (15,820.00) 7.05 % (16,100.00) (224,511.00) (208,691.00) (18,480.00) (192,195.00)
61-0440-4553 ADDITIONAL REVENUE/CIP 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0440-4554 RATE INCREASE 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0440-4555 A/C CREDIT 0.00 0.00 0.00 % (3,667.00) (44,000.00) (44,000.00) 0.00 0.00
TOTAL ELE CTRIC OPERATING R 2,110,922.98 2,110,922.98 7.95 % 1,741,470.00 26,542,968.00 24,432,045.02 2,089,495.20 25,230,493.87
INTEREST INCO ME
61-0460-4691 INTEREST & DIVIDEND INCOME 5,485.50 5,485.50 7.31 % 4,371.00 75,000.00 69,514.50 2,438.03 89,945.97
TOTAL INTEREST INCOME 5,485.50 5,485.50 7.31 % 4,371.00 75,000.00 69,514.50 2,438.03 89,945.97
OTHER OPERATING REVE
61-0470-4700 SECURITY REVENUE 27,423.44 27,423.44 10.55 % 31,331.00 260,000.00 232,576.56 30,017.35 256,646.82
61-0470-4701 CUSTOMER DELINQUENT PENALTIES 18,790.11 18,790.11 8.70 % 23,055.00 216,000.00 197,209.89 15,340.85 237,318.91
61-0470-4702 DISCONNECT & RECONNECT CHARGE 450.00 450.00 0.90 % 11,603.00 .50,000.00 49,550.00 1,607.96 64,760.63
61-0470-4703 MISC ELEC REVENUE -TEMP CHG 0.00 0.00 0.00 % 3.00 2,500.00 2,500.00 0.00 50.00
61-0470-4704 STREET LIGHT 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0470-4711 MERCH JOBBING & CONTRACT WORK 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0470-4715 NON-UTILITY OPERATIONS 0.00 0.00 0.00 % 5,000.00 60,000.00 60,000.00 30.00 50,009.34
61-0470-4720 GRE GENERATION -PEAKING PLANT 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 2,581.00
61-0470-4721 LFG PROJECT 92,171.66 92,171.66 8.88 % 80,457.00 1,038,251.00 946,079.34 87,650.16 1,003,341.05
61-0470-4722 MISC NON-UTILITY 7,634.35 7,634.35 76.34 % 1,406.00 10,000.00 2,365.65 3,320.49 (4,233.58)
61-0470-4723 GAIN ON DISPOSITION OF PROP 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 570.00
61-0470-4724 SALES OF MERCHANDISE 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 14.44
61-0470-4760 TRANSFER IN FROM CITY 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 52,875.00
61-0470-4799 PRIOR PERIOD ADJUSTMENT 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0470-9998 PRIOR PERIOD ADJUSTMENT 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
Printed March 8, 11:55:57 AM
Account
ELK RIVER MUN~AL UTILITIES
~ge2of5
Fiscal Year 2011 Budget Fiscal Year 2010
Account Name Current Year To Date %Used Current Total Remaining Year To Date Total
ELECTRIC
OTHER OPERATING REVE
TOTAL OTHER OPERATING REVE 146,469.56 146,469.56 8.95 % 152,855.00 1,636,751.00 1,490,281.44 137,966.81 1,663,933.61
TOTAL ELECTRIC 2,262,878.04 2,262,878.04 8.01 % 1,898,696.00 28,254,719.00 25,991,840.96 2,229,900.04 26,984,373.45
TOTAL Revenue 2,262,878.04 2,262,878.04 8.01 % 1,898,696.00 28,254,719.00 25,991,840.96 2,229,900.04 26,984,373.45
Expense
ELECTRIC
OPERATING &MTCE EXP
61-0540-5054 LFG MTCE 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 2,412.50
61-0540-5461 OPERATING SUPERVISION 3,057.75 3,057.75 4.74 % 3,974.00 64,543.00 61,485.25 2,742.85 66,386.37
61-0540-5462 INTERNAL COMBUST OPER/SALARIES 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0540-5471 DIESEL OIL FUEL 980.00 980.00 3.92 % 3,048.00 25,000.00 24,020.00 558.00 10,400.75
61-0540-5472 NATURAL GAS 3,514.27 3,514.27 11.71 % 5,895.00 30,000.00 26,485.73 3,134.92 17,171.89
61-0540-5481 LUBE OIL 0.00 0.00 0.00 % 0.00 3,250.00 3,250.00 0.00 0.00
61-0540-5482 CHEMICALS 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0540-5483 STATION PWR & WTR CONSP/PLANT 4,775.65 4,775.65 10.05 % 4,500.00 47,511.00 42,735.35 4,517.28 45,474.12
61-0540-5484 OTHER EXP/PLANT SUPPLIES-ETC 329.90 329.90 3.30 % 417.00 10,000.00 9,670.10 155.15 5,956.62
61-0540-5491 MISC OTHER PWR GENERATION EXP 238.65 238.65 4.77 % 416.00 5,000.00 4,761.35 466.08 7,028.16
61-0540-5521 MAINTENANCE OF STRUCTURE/PLANT 702.80 702.80 3.51 % 342.00 20,000.00 19,297.20 971.75 17,124.82
61-0540-5531 MTCE OF ENGINES/GENERATORS-PL 1,053.11 1,053.11 5.27 % 1,900.00 20,000.00 18,946.89 552.13 12,931.32
61-0540-5541 MTCE OF PLANT/LAND IMPROVEMENT 1,198.36 1,198.36 11.98 % 0.00 10,000.00 8,801.64 87.60 18,198.18
61-0540-5551 PURCHASED POWER 1,585,304.71 1,585,304.71 8.02 % 1,343,292.00 19,771,039.00 18,185,734.29 1,520,196.50 18,373,385.85
61-0540-5552 LFG PURCHASED GAS 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
61-0540-5561 PLANT STANDBY 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
TOTAL OPERATING &MTCE EXP 1,601,155.20 1,601,155.20 8.00 % 1,363,784.00 20,006,343.00 18,405,187.80 1,533,382.26 18,576,470.58
LANDFILL GAS
61-0550-5050
61-0550-5051
61-0550-5052
61-0550-5053
61-0550-5054
TOTAL LA
LFG PURCHASED GAS
LANDFILL GAS O&M
LFG ADMIN
LFG INSURANCE
LFG MTCE
NDFILL GAS
DISTRIBUTION EXPENSE
61-0580-5801 REMOVE EXISTING SERV & METERS
61-0580-5831 TRANSFORMER EX/OVERHD & UNDERC
61-0580-5851 MTCE OF SIGNAL SYSTEMS
61-0580-5861 METER EXP -REMOVE & RESET
61-0580-5871 TEMP SERVICE-INSTALL & REMOVE
61-0580-5881 MISC DISTRIBUTION EXPENSE
TOTAL DISTRIBUTION EXPENSE
13,297.92 13,297.92 8.44 % 9,760.00 157,648.50 144,350.58 12,976.32 154,224.48
29,436.00 29,436.00 5.71 % 42,987.00 515,848.50 486,412.50 28,916.00 539,133.75
0.00 0.00 0.00 % 0.00 15,250.00 15,250.00 0.00 12,143.75
932.25 932.25 8.48 % 1,588.00 11,000.00 10,067.75 0.00 11,051.28
0.00 0.00 0.00 % 208.00 2,500.00 2,500.00 0.00 0.00
43,666.17 43,666.17 6.22 % 54,543.00 702,247.00 658,580.83 41,892.32 716,553.26
0.00 0.00 0.00 % 112.00 1,000.00 1,000.00 0.00 624.98
341.87 341.87 1.55 % 341.00 22,000.00 21,658.13 267.18 24,255.70
0.00 0.00 0.00 % 0.00 10,000.00 10,000.00 0.00 649.27
470.10 470.10 3.62 % 721.00 13,000.00 12,529.90 422.28 12,378.81
0.00 0.00 0.00 % 0.00 5,000.00 5,000.00 0.00 340.53
14,030.17 14,030.17 9.35 % 11,368.00 150,000.00 135,969.83 12,818.34 144,181.47
14,842.14 14,842.14 7.38 % 12,542.00 201,000.00 186,157.86 13,507.80 182,430.76
MAINTENANCE EXPENSE
Printed March 8,~11:55:57AM ELK RIVER MUN~PAL UTILITIES ~,ge 3 of 5
Fiscal Year 2011 Budget Fiscal Year 2010
Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total
Expense (Continued)
ELECTRIC
MAINTENANCE EXPENSE
61-0590-5911 MTCE OF STRUCTURES 37.86 37.86 1.51 % 163.00 2,500.00 2,462.14 0.00 4,465.01
61-0590-5921 MTCE OF SUBSTATIONS 505.18 505.18 2.02 % 1,237.00 25,000.00 24,494.82 549.27 22,233.52
61-0590-5922 MTCE OF SUBSTATION EQUIPMENT 0.00 0.00 0.00 % 132.00 10,000.00 10,000.00 397.76 7,139.56
61-0590-5931 MTCE OF OVERHD LINES/TREE TRIM 3,283.62 3,283.62 3.65 % 12,252.00 90,000.00 86,716.38 5,037.78 46,209.21
61-0590-5932 MTCE OF OVERHD LINES/STANDBY 927.65 927.65 3.09 % 1,550.00 30,000.00 29,072.35 1,357.80 29,278.42
61-0590-5933 MTCE OF OVERHEAD 3,124.31 3,124.31 7.81 % (596.00) 40,000.00 36,875.69 6,837.85 83,949.76
61-0590-5941 MTCE OF UNDERGROUND/DISTRIB 2,151.68 2,151.68 5.38 % 3,689.00 40,000.00 37,848.32 2,198.56 56,461.27
61-0590-5943 LOCATE UNDERGROUND PRIMARY 339.36 339.36 1.62 % 1,750.00 21,000.00 20,660.64 437.66 23,150.62
61-0590-5951 MTCE OF LINE TRANSFORMERS 0.00 0.00 0.00 % 1,478.00 15,000.00 15,000.00 323.40 4,535.68
61-0590-5961 MTCE OF STREET LIGHTING 5,767.77 5,767.77 16.48 % 740.00 35,000.00 29,232.23 5,070.58 18,631.07
61-0590-5962 MTCE OF SECURITY LIGHTING 18.93 18.93 0.19 % 192.00 10,000.00 9,981.07 555.08 7,438.34
61-0590-5971 MTCE OF METERS 2,046.40 2,046.40 3.25 % 3,595.00 63,000.00 60,953.60 2,893.86 65,250.66
61-0590-5972 VOLTAGE COMPLAINTS 422.88 422.88 5.29 % 435.00 8,000.00 7,577.12 171.65 7,174.04
61-0590-5981 SALARIES/TRANS & DISTRIBUTION 1,402.66 1,402.66 4.01 % 2,143.00 35,000.00 33,597.34 1,305.81 29,666.84
61-0590-5985 ELECTRIC MAPPING 1,300.14 1,300.14 6.50 % 1,667.00 20,000.00 18,699.86 2,020.64 21,184.68
61-0590-5991 MTCE OF OVERHEAD SERVICE/2NDRY (186.82) (186.82) -1.87 % 572.00 10,000.00 10,186.82 1,091.89 14,541.49
61-0590-5992 MTCE OF UNDERGROUND ELEC SERV 273.23 273.23 1.09 % 996.00 25,000.00 24,726.77 1,527.60 27,831.31
61-0590-5993 LOCATE UNDERGROUND SECONDARY 466.60 466.60 2.59 % 1,500.00 18,000.00 17,533.40 478.44 19,362.61
61-0590-5995 TRANSPORTATION EXPENSE 7,964.56 7,964.56 6.13 % 3,244.00 130,000.00 122,035.44 6,635.28 121,466.50
TOTAL MAINTENANCE EXPENSE 29,846.01 29,846.01 4.76 % 36,739.00 627,500.00 597,653.99 38,890.91 609,970.59
DEPRECIATION/ELECTRI
61-0595-8031 DEPRECIATION/ELECTRIC 180,000.00 180,000.00 7.73 % 186,102.00 2,330,000.00 2,150,000.00 178,173.19 2,062,942.41
TOTAL DEPRECIATION/ELECTRI 180,000.00 180,000.00 7.73 % 186,102.00 2,330,000.00 2,150,000.00 178,173.19. 2,062,942.41
INTEREST EXPENSE
61-0596-8071 INTEREST ON BONDS/LONG TERM 38,729.05 38,729.05 14.20 % 22,941.00 272,764.00 234,034.95 24,856.88 271,742.12
TOTAL INTEREST EXPENSE 38,729.05 38,729.05 14.20 % 22,941.00 272,764.00 234,034.95 24,856.88 271,742.12
OTHER OPERATING EXPE
61-0597-8161 COST & EXP MERCH JOBBING/ELEC 0.00 0.00 0.00 % 0.00 0.00 0.00
61-0597-8172 SECURITY EXPENSE 10,908.94 10,908.94 4.96 % 11,251.00 220,000.00 209,091.06
61-0597-8213 LOSS ON DISPOSITION OF PROP 0.00 0.00 0.00 % 0.00 18,000.00 18,000.00
61-0597-8231 COST OF MERCHANDISE SOLD 0.00 0.00 0.00 % 0.00 0.00 0.00
61-0597-8260 TRANSFER TO CITY FOR 99 BOND 0.00 0.00 0.00 % 0.00 0.00 0.00
61-0597-8261 ELECTRICITY & LABOR DONATED 38,176.22 38,176.22 8.58 % 33,136.00 445,000.00 406,823.78
61-0597-8262 TRANSFER TO CITY 3% ER REVENUE 59,455.00 59,455.00 8.33 % 56,394.00 713,456.00 654,001.00
61-0597-8263 OTHER DONATIONS 0.00 0.00 0.00 % 0.00 2,500.00 2,500.00
61-0597-8266 2004 AMORTIZATION ISSUANCE 0.00 0.00 0.00 % 0.00 0.00 0.00
61-0597-8267 2004 BOND DISCOUNT 0.00 0.00 0.00 % 0.00 0.00 0.00
61-0597-8281 AMORTIZATION OF DEBT DISCOUNT 716:67 716.67 31.46 % 190.00 2,278.00 1,561.33
61-0597-8311 OTHER INTEREST EXPENSE 0.00 0.00 0.00 % 0.00 0.00 0.00
61-0597-8341 INTEREST PD ON METER DEPOSITS 4.81 4.81 0.06 % 0.00 8,000.00 7,995.19
61-0597-8399 OPERATING TRANSFER/OTHER FUNDS 0.00 0.00 0.00 % 0.00 0.00 0.00
TOTAL OTHER OPERATING EXPE 109,261.64 109,261.64 7.75 % 100,971.00 1,409,234.00 1,299,972.36
0.00 0.00
17,330.60 189,373.90
0.00 12,179.44
0.00 11,801.74
0.00 0.00
32,655.36 434,415.20
52,000.00 657,086.33
29.00 (21,589.13)
0.00 0.00
0.00 0.00
935.57 8,818.93
0.00 0.00
2.56 584.03
0.00 0.00
102,953.09 1,292,670.44
'~ CUSTOMER ACCOUNTS EX
Printed March 8, •11:55:57 AM
Account Account Name
ELK RIVER MUN~AL UTILITIES ~ge 4 of 5
Fiscal Year 2011 Budget Fiscal Year 2010
Current Year To Date %Used Current Total Remaining Year To Date Total
ELECTRIC
CUSTOMER ACCOUNTS EX
61-0900-9021 METER READING EXPENSE
61-0900-9030 COLLECTING EXP DISC/RECONNECT
61-0900-9041 CUSTOMER CHECKS RETURNED -NSF
61-0900-9051 MISC CUSTOMER ACCTS EXP-COMP
61-0900-9061 CUST BLGS NOT PD/SENT FOR COLL
TOTAL CUSTOMER ACCOUNTS EX
ADMINISTRATIVE &GEN
61-0920-9201 SALARIES/OFFICE & COMMISSION
61-0920-9205 TEMPORARY STAFFING
61-0920-9211 OFFICE SUPPLIES & EXPENSE
61-0920-9212 LT & WATER CONSUMPTION/OFFICE
61-0920-9213 BANK CHARGES
61-0920-9221 LEGAL FEES
61-0920-9231 AUDITING FEES
61-0920-9241 I N S U RA N C E
61-0920-9260 UTILITY SHARE DEF COMP
61-0920-9261 UTIL SH OF MEDICAUDENTAUDISA
61-0920-9262 UTILITY SHARE OF PERA
61-0920-9263 UTILITY SHARE OF FICA
61-0920-9264 EMPLOYEES SICK PAY
61-0920-9266 EMP VACATION/HOLIDAY PAY
61-0920-9268 MISCELLANEOUS -WELLHEAD PROT
61-0920-9269 CONSERVATION IMP PROGRAM
61-0920-9281 ENVIRONMENTAL COMPLIANCE
61-0920-9291 CONSULTING FEES
61-0920-9292 LFG PROJECT
61-0920-9301 TELEPHONE
61-0920-9302 ADVERTISING
61-0920-9303 DUES & SUBSCRIPTIONS -FEES
61-0920-9304 TRAVEL EXPENSE
61-0920-9305 SCHOOLS & MEETINGS
61-0920-9306 MISC GENERAL EXPENSE
61-0920-9321 MTCE OF GEN PLANT/OFF HEATING
TOTAL ADM INISTRATIVE &GEN
TOTAL ELECTRIC
TOTAL Expense
PROFIT / (LOSS)
1,199.73 1,199.73 2.98 % 129.00 40,250.00 39,050.27 5,576.48 59,288.97
227.82 227.82 1.32 % 17.00 17,250.00 17,022.18 2,355.64 27,715.94
90.00 90.00 9.00 % 0.00 1,000.00 910.00 (466.91) (556.91)
6,774.00 6,774.00 6.77 % 3,881.00 100,000.00 93,226.00 4,800.40 70,895.01
(487.17) (487.17) -0.49 % (1,551.00) 100,000.00 100,487.17 20,208.53 100,944.98
7,804.38 7,804.38 3.02 % 2,476.00 258,500.00 250,695.62 32,474.14 258,287.99
17,461.31 17,461.31 4.51 % 19,209.00 387,306.00 369,844.69
0.00 0.00 0.00 % 0.00 7,680.00 7,680.00
5,631.62 5,631.62 12.51 % 5,520.00 45,000.00 39,368.38
836.49 836.49 6.10 % (161.00) 13,703.00 12,866.51
295.49 295.49 6.76 % 166.00 4,370.00 4,074.51
1,949.75 1,949.75 4.87 % 170.00 40,000.00 38,050.25
2,560.00 2,560.00 8.67 % 3,336.00 29,540.00 26,980.00
14,741.25 14,741.25 10.37 % 7,880.00 142,118.00 127,376.75
0.00 0.00 0.00 % 0.00 60,139.00 60,139.00
30,327.68 30,327.68 8.04 % 33,995.00 377,000.00 346,672.32
9,786.08 9,786.08 7.00 % 8,990.00 139,829.00 130,042.92
11,273.09 11,273.09 7.81 % 10,723.00 144,382.00 133,108.91
8,417.42 8,417.42 18.85 % 3,928.00 44,652.00 36,234.58
9,360.85 9,360.85 5.97 % 10,342.00 156,683.00 147,322.15
0.00 0.00 0.00 % 0.00 1,000.00 1,000.00
20,490.72 20,490.72 14.39 % 1,257.00 142,378.00 121,887.28
1,442.67 1,442.67 5.98 % 428.00 24,119.00 22,676.33
0.00 0.00 0.00 % 0.00 5,000.00 5,000.00
0.00 0.00 0.00 % 0.00 0.00 0.00
1,246.26 1,246.26 8.95 % 453.00 13,918.00 12,671.74
155.00 155.00 3.49 % 214.00 4,442.00 4,287.00
5,513.53 5,513.53 2.63 % 9,469.00 209,936.00 204,422.47
128.52 128.52 6.06 % 0.00 2,120.00 1,991.48
5,251.81 5,251.81 5.00 % 7,490.00 105,000.00 99,748.19
0.00 0.00 0.00 % 5,250.00 5,000.00 5,000.00
0.00 0.00 0.00 % 0.00 5,000.00 5,000.00
146,869.54 146,869.54 6.96 % 128,659.00 2,110,315.00 1,963,445.46
17,648.51 423,735.07
0.00 0.00
9,698.03 57,839.98
874.99 17,981.56
292.32 4,283.64
0.00 42,826.78
0.00 19,120.00
325.33 137,682.71
0.00 38,924.79
26,849.70 380,992.31
10,812.69 140,564.21
10,992.76 140,069.33
932.14 93,713.99
15,037.90 200,482.59
0.00 0.00
5,870.69 167,582.96
2,106.98 24,130.32
268.01 1,345.41
0.00 0.00
1,048.31 17,230.40
360.20 4,800.10
15,002.70 108,900.27
1,214.80 1,821.63
4,546.46 116,706.18
0.00 (5,619.66)
0.00 5,834.17
123,882.52 2,140,948.74
2,172,174.13 2,172,174.13 7.78 % 1,908,757.00 27,917,903.00 25,745,728.87 2,090,013.11 26,112,016.89
2,172,174.13 2,172,174.13 7.78 % 1,908,757.00 27,917,903.00 25,745,728.87 2,090,013.11 26,112,016.89
90,703.91 90,703.91 (10,061.00) 336,816.00 246,112.09 139,886.93 872,356.56
Printed March 8,• 11:57:12 AM ELK RIVER MUI~PAL UTILITIES rage 1 of 5
Fiscal Year 2011 Budget Fiscal Year 2010
Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total
Revenue
WATER
INTEREST INCOME
62-0460-4691 INTEREST & DIVIDEND INCOME 1,376.17 1,376.17 4.23 % 1,894.00 32,500.00 31,123.83 5,559.20 31,802.37
62-0460-4692 OTHER INT/MISC REVENUE 0.00 0.00 0.00 % 0.00 2,000.00 2,000.00 0.00 1,735.42
TOTAL INTEREST INCOME 1,376.17 1,376.1.7 3.99 % 1,894.00 34,500.00 33,123.83 5,559.20 33,537.79
OTHER OPERATING REVE
62-0470-4799 PRIOR PERIOD ADJUSTMENT 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0470-9998 PRIOR PERIOD ADJUSTMENT 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER OPERATING REVE 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
SALES OF WATER
62-0610-6101 WATER SALES COMM & RES/COMPUT 95,659.70 95,659.70 4.97 % 77,050.00 1,926,000.00 1,830,340.30 96,785.70 1,876,362.53
62-0610-6171 UNMETERED SALES 0.00 0.00 0.00 % 83.00 1,000.00 1,000.00 0.00 0.00
TOTAL SALES OF WATER 95,659.70 95,659.70 4.96 % 77,133.00 1,927,000.00 1,831,340.30 96,785.70 1,876,362.53
OTHER WATER REVENUE
62-0620-6260 TRANSFER IN FROM CITY 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 17,625.00
62-0620-6300 SERVICES DONATED BY CITY 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0620-6301 CUSTOMER PENALTIES 1,114.77 1,114.77 5.57 % 1,477.00 20,000.00 18,885.23 1,323.75 19,723.15
62-0620-6401 WATER/ACCESS/CONNECTION FEES 0.00 0.00 0.00 % 934.00 27,500.00 27,500.00 0.00 155,759.44
62-0620-6402 MISC CONNECTION FEES 400.00 400.00 7.55 % 1,235.00 5,300.00 4,900.00 820.00 17,574.60
62-0620-6403 MISCELLANEOUS REVENUE 0.00 0.00 0.00 % 46.00 2,500.00 2,500.00 0.00 10,530.86
62-0620-6405 CONTRIBUTIONS FROM DEVELOPERS 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 304,775.00
62-0620-6406 WATER TOWER LEASE 3,833.32 3,833.32 4.91 % 6,500.00 78,000.00 74,166.68 0.00 35,833.32
TOTAL OTHER WATER REVENUE 5,348.09 5,348.09 4.01 % 10,192.00 133,300.00 127,951.91 2,143.75 561,821.37
TOTAL WATER 102,383.96 102,383.96 4.89 % 89,219.00 2,094,800.00 1,992,416.04 104,488.65 2,471,721.69
TOTAL Revenue 102,383.96 102,383.96 4.89 % 89,219.00 2,094,800.00 1,992,416.04 104,488.65 2,471,721.69
Expense
WATER
OTHER OPERATING EXPE
62-0597-8260 TRANSFER TO CITY FOR 99 BOND 25,000.00 25,000.00 100.00 % 25,000.00 25,000.00 0.00 25,000.00 25,000.00
62-0597-8399 OPERATING TRANSFER/OTHER FUNDS 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
TOTAL OTHER OPERATING EXPE 25,000.00 25,000.00 100.00 % 25,000.00 25,000.00 0.00 25,000.00 25,000.00
WATER PRODUCTION EXP
62-0700-7021 MTCE OF STRUCTURES (1,553.57) (1,553.57) -14.12 % 272.00 11,000.00 12,553.57 0.00 7,229.95
62-0700-7022 TOWER & GROUNDS INSPECTION 54.82 54.82 0.78 % 0.00 7,000.00 6,945.18 0.00 744.84
TOTAL WATER PRODUCTION EXP (1,498.75) (1,498.75) -8.33 % 272.00 18,000.00 19,498.75 0.00 7,974.79
PUMPING EXPENSE
Printed March 8,•11:57:12 AM ELK RIVER MUI~PAL UTILITIES ~ge2of5
Account Account Name
B
rrent Total
Fiscal Year 2010
Year To Date Total
Fiscal Year 2011
Current Year To Date %Used
WATER
PUMPING EXPENSE
62-0710-7101 SUPERVISION
62-0710-7181 SUPPLIES & EXPENSE
62-0710-7182 SAMPLING
62-0710-7183 CHEMICAL FEED
62-0710-7201 MTCE OF ELECT PUMPING EQUIP
62-0710-7220 MTCE OF WELLS
62-0710-7225 GENERATION
TOTAL PUMPING EXPENSE
WATER DISTRIBUTION E
62-0730-7301 MTCE OF WATER MAINS
62-0730-7302 WATER VALVE REPAIR
62-0730-7309 LOCATE WATER SVC
62-0730-7310 LOCATE WATER MAIN
62-0730-7311 MTCE OF WATER SERVICES
62-0730-7312 WATER METER SERVICE
62-0730-7315 INSTALL & MTC IRRIG METERS
62-0730-7321 MTCE OF CUSTOMERS SERVICE
62-0730-7322 WATER SERVICE INSPECTIONS
62-0730-7325 WATER MAPPING
62-0730-7331 MTCE OF WATER HYDRANTS
62-0730-7341 MISC WATER EXPENSE/INVENTORY
62-0730-7391 WAGES/VNATER
62-0730-7395 TRANSPORTATION EXPENSE
62-0730-7399 GENERAL EXP/WATER PERMIT
TOTAL WATER DISTRIBUTION E
WATER ACCOUNTING EXP
62-0740-7431 METER READING EXPENSE
TOTAL WATER ACCOUNTING EXP
DEPRECIATION EXPENSE
62-0745-7451 DEPRECIATION -WATER
TOTAL DEPRECIATION EXPENSE
INTEREST EXPENSE
62-0748-7481 INTEREST ON BONDS/LONG TERM
TOTAL INTEREST EXPENSE
OTHER OPERATING EXPE
412.17 412.17 1.92 % 1,269.00 21,500.00 21,087.83 346.40 8,367.59
16,442.86 16,442.86 7.65 % 17,916.00 215,000.00- 198,557.14 20,013.98 222,685.49
159.42 159.42 2.13 % 237.00 7,500.00 7,340.58 47.06 6,073.86
355.07 355.07 0.71 % 1,599.00 50,000.00 49,644.93 323.41 41,519.99
0.00 0.00 0.00 % 107.00 12,000.00 12,000.00 164.46 5,597.05
3,757.62 3,757.62 11.74 % 3,239.00 32,000.00 28,242.38 2,682.34 54,741.00
0.00 0.00 0.00 % 125.00 1,500.00 1,500.00 0.00 0.00
21,127.14 21,127.14 6.22 % 24,492.00 339,500.00 318,372.86 23,577.65 338,984.98
(899.84) (899.84) -3.00 % 1,317.00 30,000.00 30,899.84 336.34 32,371.21
121.93 121.93 3.48 % 0.00 3,500.00 3,378.07 0.00 3,543.20
(59.10) (59.10) -0.70 % 708.00 8,500.00 8,559.10 136.53 5,730.45
0.00 0.00 0.00 % 292.00 3,500.00 3,500.00 27.68 1,364.03
672.17 672.17 1.53 % 2,067.00 44,000.00 43,327.83 1,086.60 16,844.94
468.82 468.82 3.13 % 762.00 15,000.00 14,531.18 374.19 12,255.85
26.54 26.54 0.53 % 0.00 5,000.00 4,973.46 0.00 2,847.96
593.19 593.19 2.89 % 1,751.00 20,500.00 19,906.81 1,082.95 27,818.91
0.00 0.00 0.00 % 294.00 500.00 500.00 0.00 86.39
69.90 69.90 1.16 % 500.00 6,000.00 5,930.10 55.36 2,379.38
0.00 0.00 0.00 % 57.00 15,000.00 15,000.00 0.00 6,482.24
32.00 32.00 0.29 % 274.00 11,000.00 10,968.00 62.32 10,796.01
206.09 206.09 1.96 % 629.00 10,500.00 10,293.91 173.20 4,183.33
27.82 27.82 0.21 % 667.00 13,000.00 12,972.18 665.63 11,063.82
0.00 0.00 0.00 % 0.00 14,000.00 14,000.00 0.00 13,728.75
1,259.52 1,259.52 0.63 % 9,318.00 200,000.00 198,740.48 4,000.80 151,496.47
546.29 546.29 5.06 % 100.00 10,800.00 10,253.71 1,460.27 17,597.24
546.29 546.29 5.06 % 100.00 10,800.00 10,253.71 1,460.27 17,597.24
80,000.00 80,000.00 7.85 % 82,488.00 1,019,700.00 939,700.00 79,498.76 955,323.10
80,000.00 80,000.00 7.85 % 82,488.00 1,019,700.00 939,700.00 79,498.76 955,323.10
15,072.16 15,072.16 11.49 % 8,527.00 131,139.00 116,066.84 22,827.29 143,360.87
15,072.16 15,072.16 11.49 % 8,527.00 131,139.00 116,066.84 22,827.29 143,360.87
Printed March 8,11:57:12 AM ELK RIVER MUNlPAL UTILITIES ~ge 3 of 5
Fiscal Year 2011 Budget Fiscal Year 2010
Account Account Name Current Year To Date %Used Current Totai Remaining Year To Date Totai
Expense (Continued)
WATER
OTHER OPERATING EXPE
62-0750-7562 COST &EXP MERCH JOBBING 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0750-7563 AMORTIZATION 1993 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0750-7564 AMORTIZATION 1994 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0750-7565 AMORTIZATION 1997 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0750-7566 AMORTIZATION 1998 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0750-7567 AMORTIZATION 2001 0.00 0.00 0.00 % 0.00 0.00 0.00 296.33 592.66
62-0750-7568 AMORTIZATION 2003 392.50 392.50 14.72 % 222.00 2,667.00 2,274.50 392.50 4,710.00
62-0750-7569 AMORTIZATION 2008 619.22 619.22 13.12 % 0.00 4,719.00 4,099.78 619.22 7,430.64
62-0750-7581 2010 GO BONDS AMORT DISCOUNT (54.73) (54.73) 0.00 % 0.00 0.00 54.73 0.00 (602.00)
TOTAL OTHER OPERATING EXPE 956.99 956.99 12.96 % 222.00 7,386.00 6,429.01 1,308.05 12,131.30
NONOPERATING REVENUE
62-0790-7900 OPERATING TRANSFER FROM CITY 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
TOTAL NONOPERATING REVENUE 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
CUSTOMER ACCOUNTS EX
62-0900-9030 COLLECTING EXP DISC/RECONNECT 246.69 246.69 4.11 % 0.00 6,000.00 5,753.31 137.05 6,760.09
62-0900-9051 MISC CUSTOMER ACCTS EXP-COMP 1,612.45 1,612.45 6.45 % 849.00 25,000.00 23,387.55 1,467.53 20,648.32
62-0900-9061 CUST BLGS NOT PD/SENT FOR COLL 0.00 0.00 0.00 % 0.00 5,000.00 5,000.00 434.24 1,678.63
TOTAL CUSTOMER ACCOUNTS EX 1,859.14 1,859.14 5.16 % 849.00 36,000.00 34,140.86 2,038.82 29,087.04
ADMINISTRATIVE & GEN
G
Printed March 8,i 11:57:12 AM ELK RIVER MUI~PAL UTILITIES ~ge 4 of 5
Fiscal Year 2011 Budget Fiscal Year 2010
Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total
Expense (Continued)
WATER
ADMINISTRATIVE &GEN
62-0920-9201 SALARIES/OFFICE & COMMISSION 4,365.33 4,365.33 4.61 % 5,855.00 94,760.00 90,394.67 4,412.13 106,261.13
62-0920-9205 TEMPORARY STAFFING 0.00 0.00 0.00 % 0.00 1,920.00 1,920.00 0.00 0.00
62-0920-9211 OFFICE SUPPLIES & EXPENSE 5,445.01 5,445.01 23.67 % 2,161.00 23,000.00 17,554.99 6,176.75 25,573.51
62-0920-9212 LT & WATER CONSUMPTION/OFFICE 209.12 209.12 5.65 % 125.00 3,700.00 3,490.88 218.75 4,495.40
62-0920-9213 BANK CHARGES 73.87 73.87 7.39 % 38.00 1,000.00 926.13 97.44 1,070.91
62-0920-9222 LEGAL FEES (92.25) (92.25) -0.62 % 64.00 15,000.00 15,092.25 0.00 8,789.26
62-0920-9231 AUDITING FEES 640.00 640.00 15.24 % 474.00 4,200.00 3,560.00 0.00 4,780.00
62-0920-9241 INSURANCE 2,229.50 2,229.50 6.37 % 528.00 35,000.00 32,770.50 0.00 23,672.73
62-0920-9251 WATER UTILITY CONTRIBUTION 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0920-9260 UTILITY SHARE DEF COMP 0.00 0.00 0.00 % 0.00 11,330.00 11,330.00 0.00 9,731.20
62-0920-9261 UTIL SH OF MEDICAL/DENTAUDISA 7,536.82 7,536.82 7.84 % 11,121.00 96,189.00 88,652.18 8,949.90 93,980.84
62-0920-9262 UTILITY SHARE OF PERA 347.34 347.34 1.74 % 1,036.00 20,000.00 19,652.66 941.93 13,069.34
62-0920-9263 UTILITY SHARE OF FICA 797.74 797.74 3.63 % 1,521.00 22,000.00 21,202.26 977.24 14,575.18
62-0920-9264 EMPLOYEES SICK PAY 2,104.35 2,104.35 10.88 % 1,983.00 19,333.00 17,228.65 233.04 24,407.87
62-0920-9267 EMP VACATION/HOLIDAY PAY 2,340.21 2,340.21 3.97 % 5,695.00 59,000.00 56,659.79 3,759.48 50,942.37
62-0920-9268 MISCELLANEOUS -WELLHEAD PROT 1,378.80 1,378.80 16.22 % 708.00 8,500.00 7,121.20 0.00 6,121.20
62-0920-9269 CONSERVATION IMP PROGRAM 465.00 465.00 4.65 % 0.00 10,000.00 9,535.00 50.00 3,611.19
62-0920-9292 LFG PROJECT 0.00 '0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
62-0920-9293 CONSULTING 0.00 0.00 0.00 % 0.00 20,000.00 20,000.00 0.00 967.00
62-0920-9301 TELEPHONE 311.56 311.56 8.95 % 114.00 3,483.00 3,171.44 270.55 4,299.27
62-0920-9302 ADVERTISING 121.20 121.20 13.62 % 110.00 890.00 768.80 18.14 415.34
62-0920-9303 DUES & SUBSCRIPTIONS -FEES 421.08 421.08 1.14 % 1,690.00 37,000.00 36,578.92 433.43 30,869.40
62-0920-9304 TRAVEL EXPENSE 0.00 0.00 0.00 % 0.00 2,000.00 2,000.00 0.00 0.00
62-0920-9305 SCHOOLS & MEETINGS 880.11 880.11 5.87 % 819.00 15,000.00 14,119.89 566.99 13,947.70
62-0920-9307 MISC GENERAL EXPENSE 0.00 0.00 0.00 % 1,538.00 500.00 500.00 0.00 1,559.38
62-0920-9321 MTCE OF GEN PLANT/OFF HEATING 0.00 0.00 0.00 % 0.00 1,650.00 1,650.00 0.00 1,458.54
TOTAL ADMINISTRATIVE &GEN 29,574.79 29,574.79 5.85 % 35,580.00 505,455.00 475,880.21 27,105.77 444,598.76
OPERATING TRANSFER O
62-0999-9999 RESTATE BEGINNING RETAINED EAR 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
TOTAL OPERATING TRANSFER O 0.00 0.00 0.00 % 0.00 0.00 0.00 0.00 0.00
TOTAL WATER
TOTAL Expense
173,897.28 173,897.28 7.58 % 186,848.00 2,292,980.00 2,119,082.72 186,817.41 2,125,554.55
173,897.28 173,897.28 7.58 % 186,848.00 2,292,980.00 2,119,082.72 186,817.41 2,125,554.55
PROFIT / (LOSS) : (71,513.32) (71,513.32) (97,629.00) (198,180.00) (128,666.68) (82,328.76) 346,167.14