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ERMU Financials 08-16-2005 IFINANCIAL INDEX 10 Jun-05 FINANCIALS PAGE ICOMBINED BALANCE SHEET 1 I ELECTRIC INCOME STATEMENT 2 IWATER INCOME STATEMENT 3 PROFIT AND LOSS NARRATIVE 4 ICASH FLOW BY MONTH 5 GRAPH #1 ELECTRICAL PURCHASES 6 IGRAPH #2 ELECTRIC SALES 7 GRAPH #3 ELECTRIC SALES/CUSTOMER CLASS 8 IGRAPH #4 WATER PRODUCTION 9 GRAPH #5 WATER SALES 10 IDETAILED ELECTRIC P & L WITH BUDGET INFORMATION 11 12 III 13 14 DETAILED WATER P & L WITH BUDGET INFORMATION 15 I 16 17 IDETAILED CASH FLOW ELECTRIC 18 DETAILED CASH FLOW WATER 19 I I I I I 1 ICOMBINED BALANCE SHEETS 16 Jun-05 I ASSETS ELECTRIC WATER CURRENT ASSETS CASH &TEMPORARY INVESTMENTS (155,856.84) 295,375.07 ACCOUNTS RECEIVABLE 1,417,021.28 338,499.17 I INVENTORIES 1,186,708.08 49,786.08 PREPAID ITEMS 26,403.39 6,092.52 CONSTRUCTION IN PROGRESS 45,706.37 323,975.77 TOTAL CURRENT ASSETS 2,519,982.28 1,013,728.61 I RESTRICTED ASSETS EMERGENCY RESERVE FUND 95,000.00 I CONSTRUCTION RESERVE FUND 1,247,666.63 880,967.17 TOTAL RESTRICTED ASSETS 1,342,666.63 880,967.17 FIXED ASSETS I PRODUCTION 2,339,142.74 9,113,605.37 LFG PROJECT 3,048,596.31 TRANSMISSION 453,005.00 I DISTRIBUTION 20,581,186.02 17,165,396.14 GENERAL 9,136,506.27 714,345.29 FIXED ASSETS (COST) 35,558,436.34 26,993,346.80 LESS ACCUMULATED DEPRECIATION (13,045,087.80) (4,871,545.84) ITOTAL FIXED ASSETS, NET 22,513,348.54 22,121,800.96 OTHER ASSETS 23,500.97 99,906.13 IITOTAL ASSETS 26,399,498.42 24,116,402.87 LIABILITIES AND FUND EQUITY I CURRENT LIABILITIES ACCOUNTS PAYABLE 905,786.82 46,996.02 SALARIES AND BENEFITS PAYABLE 188,780.24 54,632.88 DUE TO CITY 35,655.51 I DUE TO OTHER FUNDS 6,118.08 BONDS PAYABLE-CURRENT PORTION 124,919.00 TOTAL CURRENT LIABILITIES 1,255,141.57 107,746.98 LONG TERM LIABILITIES I LFG PROJECT 2,465,357.19 DUE TO COUNTY 20,560.08 BONDS PAYABLE, LESS CURRENT PORTION 2,378,810.00 6,146,250.72 ITOTAL LONG TERM LIABILITIES 4,864,727.27 6,146,250.72 TOTAL LIABILITIES 6,119,868.84 6,253,997.70 I FUND EQUITY CONTRIBUTED CAPITAL RETAINED EARNINGS 20,279,629.58 17,862,405.17 I TOTAL FUND EQUITY 20,279,629.58 17,862,405.17 TOTAL LIABILITIES&FUND EQUITY 26,399,498.42 24,116,402.87 III 4 I 1 MIN = M N M MIII V IIM INIII N = 1 1 EO In ELECTRIC INCOME STATEMENT ERMU Income Statement 2005 2005 2005 TOTAL 2004 2004 JUNE YEAR TO DATE BUDGET JUNE YEAR TO DATE Electric REVENUE Operating Revenue Elk River 1,076,433 09 5,520,276.13 12,420,517.00 960,088.18 5,167,807.65 Elk River-City Donated 10,370.18 67,370.49 108,102 00 8,607 05 41,678 75 Otsego 79,783.82 440,481.42 969,981 00 77,107 51 428,403 29 Rural Big Lake 16,669.73 94,483 28 246,732 00 16,725.39 93,061 93 Dayton 13,166 69 71,338.16 147,611.00 10,860 03 68,438.24 Public St&Hwy Lighting 14,281.08 87,897.77 174,678 00 14,167 97 84,952 97 Service Charge - - Generation Credit 29,098 18 175,971.78 349,992 00 29,077.61 174,461 31 Dispersed Generation Credit (2,562 50) (4,500.00) (71,176.00) (5,864 50) (19,901 00) Additional Revenue/CIP&Rate Increase - 216,000 00 - Total Operating Revenue 1,237,240 27 6,453,319 03 14,562,437 00 1,110,769 24 6,038,903 14 OtherOperating Revenue Interest/Dividend Income 191 45 9,749.14 5,000 00 558.17 36,859.43 Customer Penalties 8,508 24 64,090.33 115,212.00 9,535.39 51,719 70 LFG Project 60,380.67 354,287.36 700,000.00 60,608 69 349,287.66 Connection Fees 38,502.32 274,449 70 350,000 00 46,114 78 228,206.61 Misc Revenue (Includes Secunty) 18,290.98 134,174 78 125,085 00 14,998 28 50,151.98 Total Other Revenue 125,873 66 836,751.31 1,295,297 00 131,815 31 716,225.38 REVENUE TOTAL 1,363,113 93 7,290,070.34 15,857,734 00 1,242,584 55 6,755,128 52 EXPENSES Purchased Power 1,202,888.70 4,393,384 14 9,601,772.00 1,032,435.71 3,998,202.39 Operating&Mtce Expense 19,235.23 95,345.87 216,785.00 13,528.17 77,521.91 Landfill Gas 19,864.93 138,054 65 281,200.00 19,868 43 118,998 16 Distribution Expense 14,047.90 80,655.36 187,000 00 12,050 00 87,152.06 Maintenance Expense 79,639 90 329,614.36 607,726.00 63,940 34 331,193.36 Depreciation 118,000.00 684,000.00 1,130,000.00 70,225.00 432,675.00 Interest Expense 4,588.00 62,674.89 109,522.00 351.33 2,107 98 Other Operating Expense (Includes Security) 13,398.21 68,735.75 32,132.00 512.80 990 32 Services to the City 56,261.99 337,925.08 666,857.00 43,120 32 227,594.48 Customer Accounts Expense 14,103 59 75,133.24 126,000.00 5,849.72 67,017.54 Administrative&General Expense 115,101 81 835,073.23 1,443,413 00 100,955 43 773,917.03 Total Expenses(before Operating Transfers) 1,657,130 26 7,100,596.57 14,402,407 00 1,362,837 25 6,117,370.23 TOTAL REVENUES 1,363,113.93 7,290,070.34 15,857,734.00 1,242,584.55 6,755,128.52 TOTAL EXPENSES 1,657,130.26 7,100,596.57 14,402,407.00 1,362,83.7.25 6,117,370.23 OPERATING TRANSFER NET INCOME PROFIT(LOSS) (294,016.33) 189,473.77 1,455,327 00 (120,252 70) 637,758.29 N) MN NEI EMI NM MIN I= NM V IINN IIM Nil MEI MN NM MN 4/111 MIN WATER INCOME STATEMENT ERMU Income Statement 2005 2005 2005 TOTAL 2004 2004 JUNE YEAR TO DATE BUDGET JUNE YEAR TO DATE Water REVENUE Operating Revenue Water Sales 115,686.70 455,102.31 1,443,534.00 103,261.11 434,821.64 Total Operating RevenL. 115,686.70 455,102.31 1,443,534.00 103,261.11 434,821.64 Other Operating Revenue Interest/Dividend Income 7,997.74 17,873.85 15,000.00 - 6,000.00 Customer Penalties 1,027.05 4,931.43 7,800.00 925.21 3,766.82 Connection Fees 70,521.00 490,624.70 471,200.00 204,101.8.8 511,917.59 Misc Revenue (61.78) (61.78) - Total Other Revenue 79,484.01 513,368.20 494,000.00 205,027.09 521,684.41 REVENUE TOTAL 195,170.71 968,470.51 1,937,534.00 308,288.20 956,506.05 EXPENSES Production Expense 1,237.00 8,450.24 10,000.00 1,268.71 4,699.13 Pumping Expense 28,419.88 158,270.11 258,818.00 22,304.65 114,685.79 Distribution Expense 15,142.61 87,938.74 165,043.00 16,130.27 85,871.14 Depreciation 60,000.00 350,000.00 600,000.00 15,500.00 94,500.00 Interest Expense 14,524.00 109,615.29 276,049.00 5,371.36 32,228.16 Other Operating Expense 461.00 2,864.76 10,092.00 785.42 4,662.27 Customer Accounts Expense 603.27 4,994.15 18,101.00 730.11 6,964.91 Administrative & General Expense 40,954.33 250,681.32 280,134.00 26,633.70 136,584.31 Total Expenses (before Operating Transfers) 161,342.09 972,814.61 1,618,237.00 88,724.22 480,195.71 TOTAL REVENUES 195,170.71 968,470.51 1,937,534.00 308,288.20 956,506.05 TOTAL EXPENSES 161,342.09 972,814.61 1,618,237.00 88,724.22 480,195.71 OPERATING TRANSFER - 20,000.00 30,868.00 - 21,519.00 NET INCOME PROFIT (LOSS) 33,828.62 (24,344.10) 288,429.00 219,563.98 454,791.34 CA 1 ' PROFIT AND LOSS NARRATIVE ' ELECTRIC The Operating Revenue for June 2005 was much higher than 2004 due to much warmer weather. What a difference a month makes! May's usage was down 1,500,000 kilowatt ' hours and June's usage was up 1,700,000 kilowatt hours from a year ago. Other Operating Revenue in June 2005 was down compared to June 2004 by ' approximately $6,000. Connection Fees were down $7,500 over last year(there is less new construction year) and Customer Penalties were down $1,000 (a negative impact on ' the bottom line but a good sign that payments are being collected more timely). Miscellaneous Revenue was up $2,500 (just a reminder that the Miscellaneous Revenue item is where the security systems' income is being reported for 2005 and so it has been ' higher than 2004 Miscellaneous Revenue.) With the high usage in June it follows that the purchased power cost is much higher as ' well when comparing to last year. And, this is the start of the season of increased power costs, resulting in a much smaller margin (a mere $34,000) before operating and general expenses are even considered. Operating Maintenance expense is higher than a year ago IP by $15,700 due to more maintenance in the areas of meters, underground services, and vehicles. Depreciation continues to be the third largest expense, increased considerably from last year. Services to the City is an increased expense over last year as a larger ' monthly payment is being remitted, $30,000 in 2005 compared to $20,000 in 2004. General and Administrative Expense is higher by approximately $15,000. $9,000 of this increase relates to payroll expenses over last year(sick pay up $4,000 and insurances up $5,000) and $6,000 relates to the purchase of postage. WATER The Operating Revenue is up $12,000 over the prior year, and the weather is the factor here as it was in the Electric. Connection Fees are way down compared to last year, a difference of almost $200,000 (last year was at an incredible high). The interest income of$8,000 is $3,900 from the savings account and $4,100 from a CD. The largest expense for water continues to be depreciation. Pumping Expense is $6,000 ' higher than in 2004 due to the increased maintenance on wells. The Interest Expense is higher by approximately $9,000 as a result of the larger accrual this year over last year. 1 I p C'.1 I ----r- - -- + -- - - -- 1 - ---- -- i 4 I I I I —� — I Ln 4 , o a I co II � I 2 un W C _-{ _�� —1___ "— 4___1- - 1 — _ COl o < �I o M m E.- n0 r Y N O O m m m O O N f }O A m m lN mrO N R O O O Jm iD O m Q7 h m O rMN Om m a, s NOr NN m nm N' Z O cv N1 r? N CD N h ._ SII N Y1 . o a, m I o o m J N O 2 O . o CO EonN' o o rn m rn o 4 rn o li c'0 .-i gm a mf ry m n0 N he 3 im � � tr Qmspox o � IZ o N N' O q ON :21 I o o a O aO Rl rnn OD O� M O N No Y N q N vm rn, m m Qq y m, m b OO N 0 o 1 'N m\- VY 3 I I LL I Y O' O Y O m m M ^ N O O = N4 Ol m O r N r4.1 O m mA O Om N Om O m T mN Nm O (I N CI 0/ Ot h U A t., n m P O m Y mA. N O N 1 �I m, N N rn n 1 N ni N I. co CO R Y o m RI m Oo m o mm O O m mm h .1- 01Im o n 0 n o 0/ IS' m N m N N mN O CO M N 11 M' OicvO W ON CI ..- m M ON f I N1 ' ' I 4 OI 2 O N0O0 0O N, O m m O m d N g-,' O NN m O O O Or OD m CI m NO ^ N O O O Nb O I41� O m m O oc mi1 "6 , I _ NO N r Lo O) ' QN N m' m O 0 O ON .._ r Om 1m• m mo 1 /- m o o m o0 r CO Y n o mf o 01om 0n 4 m r Y a rnm c� Y 1 O N m co O_ m W mCI 1 m O (n 0.1 I T_- W -3' �� I _—__yc- -J w �_ 1 �_ or 1 LU _ o a - 1- 2 > Or 0z > ¢ O O f li o 0 > O 0 N 161 11 rF LT) Z I y _ w' cc Z, UW N Z U y CC Lj ldww = 0. W I r 0 a Op LL nW r W, zl m _ WWN' wU W t N : = Z to Z01 K bY2Y , W I WI y' 1.,L1 _ w w' N' II>1 I 3 1UvU' ILL r- w 8 0 N LL U 0.1 N h .I U' N U o1' o o o o W 111 2 11 o a o00 lo i fo; oh oo, U O f o 9 o �, W 4 U ' rW ml A; m ml AI 2 F �� I a m --, 0. I 5 I 16 Elk River Municipal Utilities Monthly Total Electric Load I22,000 I20,000 I E 18,000 / 2005 16,000 - R o • 14,000 w - , . # • w 12,000 ` • 0 \ i W 2004 I10,000 8,000 ����6 �c?�c1 �.'zS PQM\ \- ,JPO \O .0 0e a'�o�0c �e 0e co I Month I. Elk River Municipal Utilities Monthly Electric Sales $1,800,000 I $1,600,000 $1,400,000 • \ L $1,200,000 200' ' • \ • CO ✓ 0 \ w I G $1,000,000 _ w \ w \ w w w w• $800,000 • ... • w w • w CD Im $600,000 10111e $400,000 I $200,000 $0 f I I I I 1 I I 1 I ��.§:' ae �gb PQM\ ��� ,JPO �J�� ,0 �e ate. 0e 0e F0 P 50Q� O N\o) O06 Month mill, 6 I PIO ELk River Municipal Utilities Monthly Residential, Commerical I & Industrial Loads 12,000 I10,000 Industrial i • ` I = 8,000 ` - _ 2 , . . . C ` - 6,000 : ' 'i - ' r ' ` . I in r R 2005 % • - ' R- 0 , •• • - - r ' • 4,000 ' 2004 I 2,000 - r - . , _ - - . . . r r - • Commerical 0 IMonth co N Elk River Municipal Utilities Monthly Residential, Commerical I & Industrial Sales $800,000 I $700,000 Industrial $600,000 - ', . • � ' ' • - I '� $500,000 "' ` . ` o �j • • $400,000 r - I N R $300,000 N 2005 2004 $200,000 , ' - I Commerical $0 I I I I , I c1 �6 CP �eNO �P 0 & �06 �aJec � Fe , ,e- Q. OQ,1m Da -4'25 0c° g O Month I I I I 11411111 Elk River Municipal Utilities Monthly Water Pumpage I 140 I • 120 To O 100 • , - ' . • I 80 I • . d• 60 cn 2005 \ • I I , • I �• 40 , E a• 20 - 2004 ac1act ac°r PQM\ �a� ,JPO ��� ��5� �0c °'°e ,°0� ee Month I Elk River Municipal Utilities Peak Day Pumpage I 6 5 • • I / ♦ m ' C7 / ♦ c 4 • I ♦ o I • / c •0 • • I -v 0 2 y R a I a 2004 7 0 - a� a� car Q�� Q\ J,0 \A N4‹ Jyti cmc v0c o°� '06 I ,��� 00� 4a P �` Pio, Q�Oco ��0 0°0S eco co O Month II, I F I 1110 Elk River Municipal Utilities Monthly Water Sales I 120 .0,11, I 100 *a r is r • C9 80 ' : IC o O i 60 V N. C V. r I r a_0i 40 r 20 I 2005 0 �a�, ��`'0 ��<<r PQM\ 46% \§\° PJ�J�� Q�����c O6s, o,� 06 �G�, 5" O I Month III Elk River Municipal Utilities Monthly Water Sales $250,000 I $200,000 ' I r `.46 r o $150,000 rr `. o r I .E r S $100,000 +� ', !0 co o rr �, $50,000 1\ 2006 2004 $0 IJac1 �ac1 4.`§6 QQ�� �a\ �Jce �.0 J�.4. moo& �oo6 Fes& F�6 , 00 I c� � O Month 11110 I I 9 I 1110 ELk River Municipal Utilities Monthly Electrical IDemand I 50 _,__._ ._ 45 40 111 - , � 35 2005 � � � V I � 30 � 25 C) 2004 � . 20 I1 5 - 1 I I I I I I 1 I f 1 �Ja� ,,,k 4. �6 PQM` \-V ���0 ��� ,1:13 �sk:o c'�°��` �e CP �r !� P �Q p o4 �C CoO I Months Elk River Municipal Utilities Monthly Ener gy 111 Purchases 22,000 I = 21,000 g 20,000 .2 19,000 IH 18,000 2 17,000 �' . , I = 16,000 ____ gmNB - ` 2004 y„ ' >, 15, 000 . ` s CD 14,000 ` ` . - ' • I w 13,000 12,000 I 1 I 1 1 1 I 1 I a�.ib. ,o�a(1 des PQM\ \- �J�O NOP, .),`"1/4 (§ ° e,e �e F0 c.,090 �°0 00 Month ID I /v UMAug_j17AMIE IMMIM INICLIARIVEOMPUIVAPEITILIWS - NM 11111 1111 N Rik of_ Fiscal Year 2005 Budget Fiscal Ye 004 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 407,519.89 2,311,519.15 46.77% 411,857.00 4,942,279.00 2,630,759.85 2,069,154.57 4,526,546 96 61-0440-4412 ELECT SALES/ER NON-DEMAND 122,394.56 786,099.69 55 86% 117,280.00 1,407,359.00 621,259 31 552,752 72 1,275,229.51 61-0440-4413 ELECT SALES/ER DEMAND 544,184.01 2,409,151.05 39.86% 503,650 00 6,043,797.00 3,634,645.95 2,532,713.93 5,648,048 79 61-0440-4414 ELECT SALES/ELK RIVER SEC LTS 2,334.63 13,506.24 49.87% 2,257.00 27,082.00 13,575.76 13,186.43 26,694.39 61-0440-4415 ELECT SALES/ER CITY DONATED 10,370.18 67,370.49 62 32% 9,008.00 108,102.00 40,731.51 41,678 75 120,687.44 61-0440-4416 ELECT SALES/OTSEGO RES 51,195 96 311,183.78 45 45% 57,058 00 684,696.00 373,512.22 290,372.21 633,900 55 61-0440-4417 ELECT SALES/OTSEGO NON-DEMAND 14,487 71 65,542.14 44.83% 12,182.00 146,188.00 80,645.86 59,057.98 141,065.14 61-0440-4418 ELECT SALES/OTSEGO DEMAND 13,376.09 59,465.94 45.74% 10,833.00 130,000.00 70,534.06 74,546 87 133,175.77 61-0440-4419 ELECT SALES/OTSEGO SEC LTS 724 06 4,289.56 47.15% 758.00 9,097.00 4,807.44 4,426.23 804.61 61-0440-4421 ELECT SALES/BIG LAKE RES 15,880.21 91,029 44 37.97% 19,978.00 239,741.00 148,711.56 90,309.88 194,656 99 61-0440-4422 ELECT SALES/BL NON-DEMAND 605.71 2,545.13 48 79% 435.00 5,217 00 2,671.87 1,886.25 5,332 20 61-0440-4423 ELECTRIC SALES/BL DEMAND 61.01 61.01 0 00% 0.00 0.00 (61.01) 0.00 0 00 61-0440-4424 ELECT SALES/BIG LAKE SEC LTS 122.80 847.70 47.78% 148.00 1,774.00 926.30 865.80 1,731.60 61-0440-4431 ELECT SALES/DAYTON RES 11,107.80 61,136.67 48.20% 10,569.00 126,831.00 65,694.33 58,173.13 123,160.31 61-0440-4432 ELECT SALES/DAYTON NON-DEMAND 1,700.54 8,051.39 48.50% 1,383.00 16,600.00 8,548 61 8,107.11 17,915.11 61-0440-4433 ELECT SALES/DAYTON DEMAND 0.00 0.00 0.00% 0.00 0 00 0 00 359.60 717.95 61-0440-4434 ELECT SALES/DAYTON SEC LTS 358.35 2,150.10 51.44% 348.00 4,180.00 2,029.90 1,798.40 3,590.15 61-0440-4441 PUBLIC ST&HWY LIGHTING/CITY 14,281 08 87,897.77 50.32% 14,556.00 174,678.00 86,780.23 84,952.97 170,801.09 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 432.18 3,975 78 66.26% 500.00 6,000.00 2,024.22 2,745.81 7,464.81 61-0440-4551 GENERATION CREDIT 28,666.00 171,996 00 50.00% 28,666.00 343,992.00 171,996.00 171,715.50 285,794.82 61-0440-4552 DISPERSED GENERATION CREDIT (2,562.50) (4,500 00) 6.32% (5,931.00) (71,176.00) (66,676.00) (19,901.00) (61,406.00) 61-0440-4553 ADDITIONAL REVENUE/CIP 0.00 0.00 0.00% 1,250.00 15,000 00 15,000.00 0.00 0.00 61-0440-4554 RATE INCREASE 0.00 0.00 0 00% 16,750.00 201,000.00 201,000.00 0 00 0.00 TOTAL ELECTRIC OPERATING R 1,237,240 27 6,453,319.03 44 31 % 1,213,535 00 14,562,437 00 8,109,117 97 6,038,903 14 13,255,912 19 INTEREST INCOME 61-0460-4691 INTEREST&DIVIDEND INCOME 191.45 9,749.14 194 98% 417.00 5,000.00 (4,749.14) 36,859 43 25,703.79 TOTAL INTEREST INCOME 191 45 9,749 14 194 98% 417.00 5,000 00 (4,749 14) 36,859 43 25,703 79 OTHER OPERATING REVE 61-0470-4700 OTHER OPERATING REVENUE 12,506.92 68,367.03 162.45% 3,507.00 42,085.00 (26,282.03) 17,829.89 38,719.93 61-0470-4701 CUSTOMER DELINQUENT PENALTIES 8,508.24 64,090.33 55.63% 9,601.00 115,212.00 51,121.67 51,719.70 118,910 23 61-0470-4702 DISCONNECT&RECONNECT CHARGE 38,502.32 274,449.70 78.41 % 29,167.00 350,000.00 75,550.30 228,206.61 574,156.05 61-0470-4703 MISC ELEC REVENUE-TEMP CHG 0.00 2,200 00 110.00% 167.00 2,000.00 (200 00) 500.00 1,200.00 61-0470-4704 STREET LIGHT 0.00 14,989.21 74.95% 1,667.00 20,000.00 5,010.79 19,450.00 49,902.50 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 0.00 389.60 15.58% 208.00 2,500.00 2,110.40 0.00 0.00 61-0470-4721 LFG PROJECT 60,380.67 354,287.36 50.61 % 58,333.00 700,000.00 345,712.64 349,287.66 701,371.49 61-0470-4722 MISC NON-UTILITY 5,602.04 47,864.90 82.53% 4,833.00 58,000.00 10,135.10 12,578.53 35,228 21 61-0470-4723 GAIN ON DISPOSITION OF PROP 0.00 0.00 0.00% 0.00 0.00 0.00 0.00 0 00 61-0470-4724 SALES OF MERCHANDISE 182.02 364.04 72.81 % 42.00 500.00 135.96 (206.44) (755.81) 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 TOTAL OTHER OPERATING REVE 125,682.21 827,002.17 64 09% 107,525 00 1,290,297.00 463,294 83 679,365 95 1,518,732 60 TOTAL ELECTRIC 1,363,113.93 7,290,070.34 45.97% 1,321,477.00 15,857,734 00 8,567,663.66 6,755,128.52 14,800,348.58 111.1IAug_j:17A_ M MI IR LKIRIVELPRUVA I MIESNM EMI11111 INN MIIII 2ofilia Fiscal Year 2005 Budget Fiscal Year 2004 Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total Revenue (Continued) TOTAL Revenue 1,363,113.93 7,290,070.34 45.97% 1,321,477.00 15,857,734.00 8,567,663.66 6,755,128.52 14,800,348.58 Expense ELECTRIC OPERATING & MTCE EXP 61-0540-5054 LFG MTCE 0.00 0.00 0.00% 1,250.00 15,000.00 15,000.00 0.00 0.00 61-0540-5461 OPERATING SUPERVISION 3,160.60 19,470 29 45.62% 3,557.00 42,680.00 23,209 71 19,646.65 40,190 63 61-0540-5462 INTERNAL COMBUST OPER/SALARIES 0.00 0.00 0.00% 524.00 6,285.00 6,285.00 0.00 0.00 61-0540-5471 DIESEL OIL FUEL 0.00 0.00 0.00% 1,250 00 15,000.00 15,000 00 0.00 778.31 61-0540-5472 NATURAL GAS 686.38 10,048.93 264.45% 317.00 3,800.00 (6,248.93) 3,619 30 5,842.28 61-0540-5481 LUBE OIL 0.00 6.12 0 47% 108.00 1,300.00 1,293.88 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 1,955.62 14,627 43 48.73% 2,502.00 30,020.00 15,392.57 14,379.58 29,056.21 61-0540-5484 OTHER EXP/PLANT SUPPLIES-ETC 10,414.92 19,924.36 79.70% 2,083.00 25,000 00 5,075.64 14,613.79 29,374.69 61-0540-5491 MISC OTHER PWR GENERATION EXP 23.26 3,692.13 34.19% 900.00 10,800.00 7,107.87 5,904.70 11,715 41 61-0540-5521 MAINTENANCE OF STRUCTURE/PLANT 1,432.70 10,173 42 56.83% 1,492.00 17,900 00 7,726.58 7,924.54 19,940.33 61-0540-5531 MTCE OF ENGINES/GENERATORS-PL 1,424.96 15,661.94 34.80% 3,750.00 45,000.00 29,338.06 9,688.42 17,758.84 61-0540-5541 MTCE OF PLANT/LAND IMPROVEMENT 175.20 1,779.66 44 49% 333.00 4,000.00 2,220.34 1,744.93 3,823.91 61-0540-5551 PURCHASED POWER 1,194,334.79 4,342,387.35 45.65% 792,730.00 9,512,763 00 5,170,375.65 3,949,751.99 8,563,297 85 61-0540-5552 OTHER PURCHASED POWER 8,515.50 50,958.38 57.25% 7,417 00 89,009.00 38,050.62 48,450.40 141,782 67 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 1,222,123.93 4,488,730 01 45 72% 818,213.00 9,818,557 00 5,329,826 99 4,075,724 30 8,863,561.13 LANDFILL GAS 61-0550-5051 LANDFILL GAS EXP 19,836.00 119,016 00 46.13% 21,500.00 258,000.00 138,984.00 97,425.00 219,178 10 61-0550-5052 LFG ADMIN 28.93 3,958.65 64 90% 508.00 6,100.00 2,141.35 4,753.16 5,364.56 61-0550-5053 LFG INSURANCE 0.00 15,080.00 88.19% 1,425.00 17,100.00 2,020.00 16,820.00 16,820 00 TOTAL LANDFILL GAS 19,864.93 138,054.65 49.09% 23,433 00 281,200 00 143,145 35 118,998.16 241,362 66 DISTRIBUTION EXPENSE 61-0580-5801 REMOVE EXISTING SERV&METERS 407.49 1,463.03 243.84% 50 00 600.00 (863.03) 312.87 1,349.56 61-0580-5831 TRANSFORMER EX/OVERHD&UNDER( 755.50 5,243.41 65.54% 667.00 8,000.00 2,756.59 3,420.23 9,448.54 61-0580-5851 MTCE OF SIGNAL SYSTEMS 62 61 213.56 7.12% 250.00 3,000.00 2,786.44 684.56 1,902.66 61-0580-5861 METER EXP-REMOVE&RESET 2,561.36 7,163.66 17.91 % 3,333.00 40,000.00 32,836.34 4,681.88 10,330.32 61-0580-5871 TEMP SERVICE-INSTALL&REMOVE 522.84 2,857.40 52.91 % 450.00 5,400.00 2,542.60 1,422.61 2,733 72 61-0580-5881 MISC DISTRIBUTION EXPENSE 9,738.10 63,714.30 49.01 % 10,833.00 130,000.00 66,285.70 76,629 91 124,700.00 TOTAL DISTRIBUTION EXPENSE 14,047 90 80,655 36 43 13% 15,583 00 187,000.00 106,344 64 87,152 06 150,464 80 MAINTENANCE EXPENSE 61-0590-5911 MTCE OF STRUCTURES 0.00 251.20 15.70% 133.00 1,600.00 1,348.80 206.34 240.88 61-0590-5921 MTCE OF SUBSTATIONS 2,012.70 15,666.16 60.25% 2,167.00 26,000.00 10,333.84 15,238.18 25,534.28 61-0590-5922 MTCE OF SUBSTATION EQUIPMENT 0.00 1,157.91 34.06% 283.00 3,400.00 2,242.09 115.36 894.28 61-0590-5931 MTCE OF OVERHD LINES/TREE TRIM 4,390.52 82,962.63 82.96% 8,333.00 100,000.00 17,037.37 123,995.26 174,707.81 61-0590-5932 MTCE OF OVERHD LINES/STANDBY 5,433.48 17,903.52 68.66% 2,173.00 26,074 00 8,170.48 12,952.57 25,593.05 61-0590-5933 MTCE OF OVERHEAD 6,503.15 27,892 60 49.81 % 4,667.00 56,000.00 28,107.40 2,508.13 33,595.00 61-0590-5941 MTCE OF UNDERGROUND/DISTRIB 32,196.98 48,243.20 74.80% 5,375.00 64,500.00 16,256.80 35,536.47 104,193.36 61-0590-5951 MTCE OF LINE TRANSFORMERS 2,437.84 8,675.78 54.22% 1,333.00 16,000.00 7,324.22 3,951.28 7,498.60 61-0590-5961 MTCE OF STREET LIGHTING 2,378.49 10,554 54 32.68% 2,692.00 32,300.00 21,745.46 14,771.77 37,804.69 imp Au.111 .17 1=1 - I= liltLIMIVEiti UIrAtilgTI LftlitS MI INN Mil =I - dil3 of.= Fiscal Year 2005 Budget Fiscal 411F2004 Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total Expense (Continued) ELECTRIC MAINTENANCE EXPENSE 61-0590-5962 MTCE OF SECURITY LIGHTING (1,306.46) 2,161.74 37.96% 475.00 5,695 00 3,533.26 2,767.05 6,426 97 61-0590-5971 MTCE OF METERS 7,560.50 24,345.83 57.28% 3,542.00 42,500 00 18,154.17 20,830 24 48,469 36 61-0590-5972 VOLTAGE COMPLAINTS 840.98 2,677.97 53.67% 416 00 4,990 00 2,312.03 2,275.00 6,179 63 61-0590-5981 SALARIES/TRANS&DISTRIBUTION 1,511.67 10,218.52 44.45% 1,916.00 22,990.00 12,771.48 11,440.68 21,981.73 61-0590-5991 MTCE OF OVERHEAD SERVICE/2NDRY 1,586.29 3,375.09 18.24% 1,542.00 18,500 00 15,124.91 6,383.43 13,146 74 61-0590-5992 MTCE OF UNDERGROUND ELEC SERV 7,040.56 19,082.19 45.33% 3,508 00 42,100.00 23,017 81 15,009.08 38,351.38 61-0590-5995 TRANSPORTATION EXPENSE 7,053.20 54,445 48 37.53% 12,090.00 145,077.00 90,631.52 63,212 52 119,803.00 TOTAL MAINTENANCE EXPENSE 79,639 90 329,614 36 54 24% 50,645 00 607,726 00 278,111 64 331,193 36 664,420 76 DEPRECIATION/ELECTRI 61-0595-8031 DEPRECIATION/ELECTRIC 118,000.00 684,000.00 60.53% 94,167.00 1,130,000.00 446,000.00 432,675.00 1,427,091.00 TOTAL DEPRECIATION/ELECTRI 118,000 00 684,000 00 60 53% 94,167 00 1,130,000 00 446,000 00 432,675 00 1,427,091 00 INTEREST EXPENSE 61-0596-8071 INTEREST ON BONDS/LONG TERM 4,588.00 62,674 89 57.23% 9,127.00 109,522.00 46,847.11 2,107.98 87,544 63 TOTAL INTEREST EXPENSE 4,588 00 62,674 89 57 23% 9,127 00 109,522 00 46,847.11 2,107 98 87,544 63 OTHER OPERATING EXPE 61-0597-8161 COST&EXP MERCH JOBBING/ELEC 0 00 0.00 0 00% 0.00 0.00 0 00 0.00 0.00 61-0597-8172 EXPENSE-NON-UTILITY OPERATIONS 13,327 41 65,860.26 439.07% 1,250.00 15,000.00 (50,860 26) 0.00 0.00 61-0597-8213 LOSS ON DISPOSITION OF PROP 0.00 2,626.29 26.26% 833.00 10,000.00 7,373 71 224.66 336 53 61-0597-8231 COST OF MERCHANDISE SOLD 0.00 0.00 0.00% 0.00 0.00 0.00 0.00 30,052.07 61-0597-8260 TRANSFER TO CITY FOR 99 BOND 0.00 0.00 0.00% 0 00 0.00 0.00 0.00 0 00 61-0597-8261 ELECTRICITY&LABOR DONATED 26,261 99 157,925.08 53.53% 24,583 00 295,000.00 137,074.92 127,594.48 294,698 18 61-0597-8262 TRANSFER TO CITY 3%ER REVENUE 30,000.00 180,000.00 48.41 % 30,988 00 371,857.00 191,857.00 100,000.00 340,564.28 61-0597-8263 OTHER DONATIONS 60.80 189.20 2.70% 583.00 7,000.00 6,810 80 708.78 7,888.29 61-0597-8266 2004 AMORTIZATION ISSUANCE 0 00 0.00 0.00% 0.00 0.00 0.00 0.00 0.00 61-0597-8281 AMORTIZATION OF DEBT DISCOUNT 10.00 60.00 45.45% 11.00 132.00 72.00 56.88 0.28 61-0597-8311 OTHER INTEREST EXPENSE 0.00 0 00 0.00% 0.00 0.00 0.00 0.00 0.00 61-0597-8341 INTEREST PD ON METER DEPOSITS 0.00 0.00 0.00% 0.00 0 00 0 00 0 00 0.00 61-0597-8399 OPERATING TRANSFER/OTHER FUNDS 0.00 0 00 0.00% 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER OPERATING EXPE 69,660 20 406,660 83 58 18% 58,248 00 698,989 00 292,328 17 228,584 80 673,539 63 CUSTOMER ACCOUNTS EX 61-0900-9021 METER READING EXPENSE 13,219.28 45,827.57 79.01 % 4,833.00 58,000.00 12,172.43 27,377.96 61,445.70 61-0900-9030 COLLECTING EXP DISC/RECONNECT 2,861.59 6,950.18 28.96% 2,000.00 24,000.00 17,049.82 10,260.68 22,203.10 61-0900-9041 CUSTOMER CHECKS RETURNED -NSF 0.00 603 53 0.00% 0.00 0.00 (603.53) 0 00 0 00 61-0900-9051 MISC CUSTOMER ACCTS EXP-COMP (1,711.05) 656.17 2.73% 2,000.00 24,000.00 23,343.83 5,378 55 14,350 85 61-0900-9061 OUST BLGS NOT PD/SENT FOR COLL (266.23) 21,095.79 105.48% 1,667.00 20,000.00 (1,095.79) 24,000.35 23,136.04 TOTAL CUSTOMER ACCOUNTS EX 14,103.59 75,133 24 59 63% 10,500 00 126,000.00 50,866 76 67,017.54 121,135 69 ADMINISTRATIVE & GEN 61-0920-9201 SALARIES/OFFICE&COMMISSION 27,773 99 136,644.50 42 70% 26,667.00 320,000.00 183,355.50 142,809.75 293,406 22 61-0920-9211 OFFICE SUPPLIES&EXPENSE 11,917.13 49,135.93 81.89% 5,000.00 60,000.00 10,864.07 45,736.38 63,261.27 61-0920-9212 LT&WATER CONSUMPTION/OFFICE 806.06 4,713.64 92 42% 425.00 5,100.00 386.36 1,047.67 6,468.39 61-0920-9213 BANK CHARGES 644.10 3,715.95 63.65% 486.00 5,838.00 2,122.05 2,952.50 5,281.27 61-0920-9221 LEGAL FEES 0.00 2,234.28 27.93% 667.00 8,000.00 5,765.72 2,059.83 5,713.32 61-0920-9231 AUDITING FEES 0.00 10,942.50 91.19% 1,000.00 12,000 00 1,057.50 4,500.00 11,317.62 ma Aunril.17 F_ M I MtLAlk ER.UVAIIIRTRIMS- NMI MN IIIIII IMO ds401 Fiscal Year 2005 Budget Fiscal Y3r2004 2004 Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total Expense (Continued) ELECTRIC ADMINISTRATIVE & GEN 61-0920-9241 INSURANCE 4,733.20 70,224.98 58.62% 9,983.00 119,800.00 49,575.02 79,922 01 123,171.81 61-0920-9261 UTIL SH OF MEDICAUDENTAUDISA 17,250 28 102,120 41 52.24% 16,292.00 195,500.00 93,379.59 83,234.87 165,072 24 61-0920-9262 UTILITY SHARE OF PERA 8,557.89 80,740.79 93.13% 7,225 00 86,700 00 5,959.21 40,225.25 83,018.53 61-0920-9263 UTILITY SHARE OF FICA 10,458.00 64,798 60 58.91 % 9,167.00 110,000 00 45,201.40 59,558.69 109,136.19 61-0920-9264 EMPLOYEES SICK PAY 6,298.44 23,355.03 58 39% 3,333.00 40,000.00 16,644 97 22,560.75 49,281.05 61-0920-9266 EMP VACATION/HOLIDAY PAY 16,989 35 57,883.68 42 88% 11,250.00 135,000.00 77,116.32 79,463.46 186,939 39 61-0920-9268 MISCELLANEOUS (21,928.19) 47,872 03 478.72% 833.00 10,000.00 (37,872.03) 0.00 (0.58) 61-0920-9269 CONSERVATION IMP PROGRAM 16,863 90 84,357 96 57.78% 12,167.00 146,000.00 61,642.04 113,821 35 162,348.92 61-0920-9281 ENVIRONMENTAL COMPLIANCE 1,262.09 4,899.87 39.20% 1,042.00 12,500 00 7,600.13 6,474 42 14,601.54 61-0920-9291 CONSULTING FEES 3,891.00 14,625.55 48.75% 2,500 00 30,000 00 15,374.45 17,074.67 22,227.20 61-0920-9292 LFG PROJECT 0.00 0.00 0.00% 0 00 0.00 0.00 0 00 0.00 61-0920-9301 TELEPHONE 712.76 5,442.88 40.92% 1,108.00 13,300.00 7,857.12 5,152.56 10,104.73 61-0920-9302 ADVERTISING 2,704.92 7,760.70 36.96% 1,750.00 21,000.00 13,239.30 9,601.45 16,460 74 61-0920-9303 DUES&SUBSCRIPTIONS-FEES 4,475.84 25,078.52 89.57% 2,333 00 28,000.00 2,921.48 16,982.60 22,699.20 61-0920-9304 TRAVEL EXPENSE 102.16 3,219.87 80.50% 333.00 4,000.00 780.13 598.50 957.95 61-0920-9305 SCHOOLS&MEETINGS 1,552.56 35,006.28 50.40% 5,788.00 69,450.00 34,443.72 39,865.73 73,069.90 61-0920-9306 MISC GENERAL EXPENSE 0.00 49 49 0 69% 600.00 7,200 00 7,150.51 48.75 112 65 61-0920-9321 MTCE OF GEN PLANT/OFF HEATING 36.33 249.79 6.21 % 335.00 4,025.00 3,775.21 225.84 18,806.34 TOTAL ADMINISTRATIVE&GEN 115,101 81 835,073 23 57 85% 120,284 00 1,443,413 00 608,339 77 773,917 03 1,443,455 89 TOTAL ELECTRIC 1,657,130 26 7,100,596 57 49 30% 1,200,200 00 14,402,407 00 7,301,810 43 6,117,370 23 13,672,576 19 TOTAL Expense 1,657,130.26 7,100,596.57 49.30% 1,200,200.00 14,402,407.00 7,301,810.43 6,117,370.23 13,672,576.19 PROFIT/(LOSS) : (294,016.33) 189,473.77 121,277.00 1,455,327.00 1,265,853.23 637,758.29 1,127,772.39 Date Range: 6/1/2005 To 6/30/2005 Report is for 61-0001-1071 through 61-0999-9999. Only Active accounts are included. Report order=Fund Transaction Source Code=Include All No MEI Au9li111 24 AIMMI. E LKIVE U AMI I L S um ••• mei um ofin Fiscal Year 2005 Budget Fiscal Ye 2004 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 7,997.74 16,373.85 136.45% 1,000.00 12,000.00 (4,373.85) 0.00 31,024 00 62-0460-4692 OTHER INT/MISC REVENUE 0.00 1,500 00 50.00% 250.00 3,000 00 1,500.00 6,000.00 4,000 00 TOTAL INTEREST INCOME 7,997 74 17,873.85 119 16% 1,250 00 15,000 00 (2,873 85) 6,000 00 35,024 00 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 115,686.70 455,102.31 31.53% 120,294 00 1,443,534.00 988,431.69 434,821.64 1,167,954.53 62-0610-6171 UNMETERED SALES 0.00 0 00 0 00% 0 00 0.00 0.00 0.00 0.00 TOTAL SALES OF WATER 115,686 70 455,102 31 31 53% 120,294 00 1,443,534.00 988,431.69 434,821 64 1,167,954.53 OTHER WATER REVENUE 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 1,027.05 4,931.43 63 22% 650.00 7,800 00 2,868.57 3,766.82 7,897.45 62-0620-6401 WATER/ACCESS/CONNECTION FEES 62,815.00 456,607.50 108.41 % 35,100.00 421,200 00 (35,407 50) 464,056.88 839,910.80 62-0620-6402 MISC CONNECTION FEES 7,706.00 34,017.20 68 03% 4,167.00 50,000.00 15,982.80 47,860 71 92,831.71 62-0620-6403 MISCELLANEOUS REVENUE 0.00 0.00 0 00% 0.00 0.00 0.00 0.00 0.00 62-0620-6405 CONTRIBUTIONS FROM DEVELOPERS (61.78) (61.78) 0.00% 0.00 0.00 61.78 0.00 1,495,953.00 TOTAL OTHER WATER REVENUE 71,486 27 495,494 35 103 44% 39,917.00 479,000.00 (16,494 35) 515,684 41 2,436,592 96 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 TOTAL WATER 195,170 71 968,470 51 49 98% 161,461 00 1,937,534 00 969,063 49 956,506 05 3,639,571 49 TOTAL Revenue 195,170.71 968,470.51 49.98% 161,461.00 1,937,534.00 969,063.49 956,506.05 3,639,571.49 Expense WATER OTHER OPERATING EXPE 62-0597-8260 TRANSFER TO CITY FOR 99 BOND 0.00 20,000.00 64.79% 2,572.00 30,868.00 10,868.00 21,519.00 33,897.00 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 0 00 20,000 00 64 79% 2,572 00 30,868.00 10,868 00 21,519.00 33,897 00 WATER PRODUCTION EXP 62-0700-7021 MTCE OF STRUCTURES 1,237.00 8,450 24 84.50% 833.00 10,000.00 1,549.76 4,699.13 29,341.95 TOTAL WATER PRODUCTION EXP 1,237.00 8,450 24 84.50% 833.00 10,000 00 1,549 76 4,699 13 29,341.95 PUMPING EXPENSE 62-0710-7101 SUPERVISION 1,931.76 11,781 00 48.25% 2,035.00 24,418.00 12,637.00 11,125.70 22,662.26 62-0710-7181 SUPPLIES&EXPENSE 15,695.40 73,830.41 39.80% 15,458.00 185,500.00 111,669.59 78,017.77 174,078.63 62-0710-7201 MTCE OF ELECT PUMPING EQUIP 1,044.86 1,768.50 39.30% 375.00 4,500.00 2,731.50 1,154.66 4,149.39 62-0710-7220 MTCE OF WELLS 9,747.86 70,890.20 159.66% 3,700.00 44,400.00 (26,490.20) 24,387.66 81,336.83 OMAug."lir24AIMIIIIII 1.111MRL"AWE PaU A11.I I LIMIkS MI MI IIIIII Ell MN of al Fiscal Year 2005 Budget Fiscal Yea 2004 Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total Expense (Continued) WATER PUMPING EXPENSE TOTAL PUMPING EXPENSE 28,419 88 158,270 11 61.15% 21,568.00 258,818 00 100,547 89 114,685 79 282,227 11 WATER DISTRIBUTION E 62-0730-7301 MTCE OF WATER MAINS 1,057.14 4,143.06 21.81 % 1,583.00 19,000.00 14,856.94 14,132.68 26,134 94 62-0730-7311 MTCE OF WATER SERVICES 4,045.55 18,749.83 37.50% 4,167.00 50,000.00 31,250.17 22,583.95 40,785.67 62-0730-7321 MTCE OF CUSTOMERS SERVICE 3,139.77 17,407.02 61.08% 2,375.00 28,500.00 11,092.98 19,995.14 36,009.03 62-0730-7331 MTCE OF WATER HYDRANTS 0.00 925.56 11.50% 671.00 8,050.00 7,124.44 3,173.03 9,382.31 62-0730-7341 MISC WATER EXPENSE/INVENTORY 0.00 573.33 36.99% 129.00 1,550 00 976.67 186 19 155.69 62-0730-7391 WAGES/WATER 772.70 4,712.39 36.82% 1,067.00 12,800 00 8,087.61 4,450.28 9,064.89 62-0730-7395 TRANSPORTATION EXPENSE 4,365.75 23,836.94 144.47% 1,375.00 16,500 00 (7,336.94) 7,099.99 20,938 35 62-0730-7399 GENERAL EXP/WATER PERMIT 0.00 5,111.00 85.18% 500 00 6,000 00 889.00 5,726.00 5,746 00 TOTAL WATER DISTRIBUTION E 13,380 91 75,459 13 52 99% 11,867 00 142,400 00 66,940 87 77,347.26 148,216 88 WATER ACCOUNTING EXP 62-0740-7431 METER READING EXPENSE 1,761.70 12,479.61 55.11 % 1,887.00 22,643.00 10,163.39 8,523.88 23,512.90 TOTAL WATER ACCOUNTING EXP 1,761.70 12,479 61 55 11 % 1,887 00 22,643.00 10,163 39 8,523 88 23,512 90 DEPRECIATION EXPENSE 62-0745-7451 DEPRECIATION-WATER 60,000.00 350,000.00 58 33% 50,000.00 600,000 00 250,000.00 94,500.00 720,044 00 TOTAL DEPRECIATION EXPENSE 60,000 00 350,000 00 58 33% 50,000 00 600,000 00 250,000.00 94,500 00 720,044.00 INTEREST EXPENSE 62-0748-7481 INTEREST ON BONDS/LONG TERM 14,524.00 109,615.29 39.71 % 23,004.00 276,049.00 166,433.71 32,228.16 256,206 96 TOTAL INTEREST EXPENSE 14,524 00 109,615 29 39 71 % 23,004 00 276,049 00 166,433 71 32,228 16 256,206 96 OTHER OPERATING EXPE 62-0750-7562 COST&EXP MERCH JOBBING 0.00 0.00 0.00% 289.00 3,467.00 3,467.00 0.00 0 00 62-0750-7563 AMORTIZATION 1993 0.00 0.00 0.00% 0 00 0.00 0.00 598.77 5,652 62 62-0750-7564 AMORTIZATION 1994 0 00 0.00 0.00% 0.00 0.00 0.00 940.08 12,225.48 62-0750-7565 AMORTIZATION 1997 0.00 98.76 5.34% 154.00 1,850 00 1,751.24 733.86 1,741.41 62-0750-7566 AMORTIZATION 1998 132.00 792.00 65.45% 101.00 1,210.00 418.00 578.82 1,163.17 62-0750-7567 AMORTIZATION 2001 329.00 1,974.00 55.37% 297.00 3,565.00 1,591.00 1,810.74 3,555.69 62-0750-7568 AMORTIZATION 2003 0.00 0.00 0.00% 0.00 0.00 0.00 0.00 1,708.00 TOTAL OTHER OPERATING EXPE 461 00 2,864 76 28 39% 841 00 10,092.00 7,227.24 4,662.27 26,046 37 CUSTOMER ACCOUNTS EX 62-0900-9030 COLLECTING EXP DISC/RECONNECT 603.27 1,334.63 18.89% 589.00 7,066.00 5,731.37 3,179.01 6,554.91 62-0900-9051 MISC CUSTOMER ACCTS EXP-COMP 0.00 2,606.00 26.50% 820.00 9,835.00 7,229.00 3,785.90 9,744.93 62-0900-9061 CUST BLGS NOT PD/SENT FOR COLL 0.00 1,053.52 87.79% 100.00 1,200.00 146.48 0.00 0.00 TOTAL CUSTOMER ACCOUNTS EX 603 27 4,994 15 27.59% 1,509 00 18,101.00 13,106.85 6,964.91 16,299 84 ADMINISTRATIVE & GEN 62-0920-9201 SALARIES/OFFICE&COMMISSION 9,988.55 41,486.67 166.01 % 2,082.00 24,990 00 (16,496.67) 6,580.96 27,930.15 62-0920-9211 OFFICE SUPPLIES&EXPENSE 4,197.69 15,651.96 74.53% 1,750.00 21,000 00 5,348.04 15,017.91 22,825.94 62-0920-9212 LT&WATER CONSUMPTION/OFFICE 268.69 1,634.57 54.85% 248.00 2,980.00 1,345 43 349.21 2,156 09 62-0920-9213 BANK CHARGES 214.70 1,028.34 61.95% 138.00 1,660.00 631.66 956.14 1,564.85 62-0920-9222 LEGAL FEES 4,980.00 5,107.58 204.30% 208.00 2,500.00 (2,607.58) 43.75 43.75 62-0920-9231 AUDITING FEES 0.00 3,647.50 70.14% 433.00 5,200.00 1,552.50 2,125.00 4,397.54 G- MMIlwiniprOM.24 Am Ns mg wit L KillkERIRUrDATITILR S- Mil i Iiil iiii 3of.'" Fiscal Year 2005 Budget Fiscal Ye 2004 Account Account Name Current Year To Date %Used Current Total Remaining Year To Date Total Expense (Continued) WATER ADMINISTRATIVE & GEN 62-0920-9241 INSURANCE 1,643.19 16,746.38 69.78% 2,000.00 24,000 00 7,253 62 16,913.99 23,528 55 62-0920-9251 WATER UTILITY CONTRIBUTION 0 00 0.00 0.00% 0.00 0.00 0 00 0.00 0.00 62-0920-9261 UTIL SH OF MEDICAUDENTAUDISA 5,033.35 33,803.10 58.21 % 4,839.00 58,068 00 24,264.90 27,637.08 54,026.88 62-0920-9262 UTILITY SHARE OF PERA 1,926 99 27,790.77 102.41 % 2,261.00 27,136.00 (654.77) 13,408 37 27,672.84 62-0920-9263 UTILITY SHARE OF FICA 1,727 85 18,960.04 66.29% 2,383.00 28,600.00 9,639.96 20,400.85 36,926 66 62-0920-9264 EMPLOYEES SICK PAY 2,099.48 8,066 62 201.67% 333.00 4,000.00 (4,066.62) 1,871.20 7,470 61 62-0920-9267 EMP VACATION/HOLIDAY PAY 5,663 12 19,674 00 141.54% 1,158.00 13,900.00 (5,774 00) 7,613.55 36,528 60 62-0920-9269 CONSERVATION IMP PROGRAM 0.00 14,585 87 72.93% 1,667.00 20,000.00 5,414.13 0.00 0 00 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 0.00 885 17 7.38% 1,000.00 12,000.00 11,114.83 7,185 84 18,318 33 62-0920-9301 TELEPHONE 310.83 1,915.11 54.72% 292.00 3,500.00 1,584.89 1,782.13 3,373 97 62-0920-9302 ADVERTISING 368.00 3,250.34 65.01 % 417.00 5,000.00 1,749.66 3,008.07 5,613.17 62-0920-9303 DUES&SUBSCRIPTIONS-FEES 1,483.61 7,739.28 119.07% 542.00 6,500.00 (1,239.28) 5,179.41 10,604.41 62-0920-9304 TRAVEL EXPENSE 0.00 438.64 33.74% 108.00 1,300.00 861.36 199.50 199.50 62-0920-9305 SCHOOLS&MEETINGS 674.53 9,912.74 67.20% 1,229.00 14,750.00 4,837.26 6,844.84 15,070.44 62-0920-9307 MISC GENERAL EXPENSE 373.75 18,312.65 744 06% 88.00 1,050 00 (17,262.65) 16 25 2,482.07 62-0920-9321 MICE OF GEN PLANT/OFF HEATING 0.00 43.99 2.20% 167.00 2,000.00 1,956 01 (549 74) 5,589.50 TOTAL ADMINISTRATIVE&GEN 40,954.33 250,681 32 89 49% 23,343 00 280,134 00 29,452 68 136,584 31 306,323 85 OPERATING TRANSFER 0 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 0 0 00 0 00 0 00% 0.00 0 00 0 00 0 00 0 00 TOTAL WATER 161,342 09 992,814.61 60 20% 137,424.00 1,649,105 00 656,290 39 501,714 71 1,842,116 86 TOTAL Expense 161,342.09 992,814.61 60.20% 137,424.00 1,649,105.00 656,290.39 501,714.71 1,842,116.86 PROFIT/(LOSS) : 33,828.62 (24,344.10) 24,037.00 288,429.00 312,773.10 454,791.34 1,797,454.63 Date Range: 6/1/2005 To 6/30/2005 Report is for 62-0001-1071 through 62-0999-9999. Only Active accounts are included. Report order= Transaction Source Code=Include All IIIIII INII1011111 Eli Ell IIIII INIII NMI 11111 III NMI =I MIMI Mil MIN IIIIII MII ir Mil • Cash Flows Actual Actual Actual Actual Actual Actual Electric Jan Feb Mar Apr May June July Aug Sep Oct Nov Dec REVENUE Operating Revenue Electric Sales 1,094,096 37 1,019,638 83 927,091 07 1,019,072 92 937,626 78 1,196,423 51 1,139,022 00 1,334,215 00 1,552,167 00 1,636,277 00 1,105,354 00 1,118,130 00 14,079,114 48 Public St&Hwy Lighting 14,922.54 14,841 22 14,358 03 14,694 58 14,800 32 14,281 08 14,500 00 14,500 00 14,500 00 14,500 00 14,500 00 14,500 00 174,897 77 Service Charge _ Generation Credit 29,374 72 29,374 72 29,374.72 29,374 72 29,374 72 29,098 18 29,374 72 29,374 72 29,374 72 29,374 72 29,374 72 29,374 72 352,220 10 Dispersed Generation Credit (1,937 50) (2,562 50) (4,500 00) Additional Revenue/CIP&Rate Increase 1,138,393 63 1,063,854 77 970,823 82 1,063,142 22 979.864 32 1,237,240 27 1,182,896 72 1,378,089 72 1,596,041 72 1,680,151 72 1,149,228 72 1,162,004 72 14,601,732 35 Other Operating Revenue Interest/Dividend Income 3,078 57 315 97 139 61 1,210 30 4,813 24 191.45 100 00 100 00 100 00 100 00 200.00 200 00 10,549 14 Customer Penalties 16,675 78 9,560 52 12,363 24 7,025 32 9,957 23 8,508 24 9,000 00 9,000 00 9,000 00 9,000 00 9,000 00 9,000.00 118,090 33 LFG Project 60,878.54 60,554.78 54,419 02 59.411 40 58,642 95 60,380 67 56,951 10 66,710 75 77,608 35 81,813 85 55,267 70 55,906 50 748,545 61 Connection Fees 29,121 28 50,662 10 36,772 05 63,915 18 55,476 77 38,502 32 29,000 00 29,000 00 29,000 00 29,000 00 29,000 00 29,000 00 448,449 70 Misc Revenue 44,371 67 17,246 12 25,393 49 17,822 02 11,237 50 18,290 98 15,000 00 20,000 00 25,000 00 15,000 00 20,000 00 25,000 00 254,361 78 154,125 84 138,339 49 129,087 41 149,384 22 140,127 69 125,873 66 110,051 10 124,810 75 140,708 35 134,913 85 113,467 70 119,106 50 1,579,996 56 1,292,519 47 1,202,194 26 1,099.911 23 1,212,526 44 1,119,992 01 1,363,113 93 1,292,947 82 1,502,900 47 1,736,750 07 1,815,065.57 1,262,696.42 1,281,111 22 16,181,728 91 EXPENSES - Purchased Power 754,532.57 670,528 36 613,674 34 575,453 84 576,306 33 1,202,888 70 1,050,451 00 1,172,833 00 1,303,437 00 785,135 00 621,277 00 618,635 00 9,945,152.14 Operating&Mice Expense 13,114.47 18,693 27 16,649 51 14,218 56 15,195 68 19,235 23 20,000 00 20,000 00 18,000 00 18,000 00 18,000 00 18,000 00 209,106 72 Landfill Gas 19,859.43 19,836 00 20,053 43 35,138 93 23,301 93 19,864 93 19,836 00 19,836.00 19,836 00 19,836 00 19,836 00 19,836 00 257,070 65 Distribution Expense 15,445 72 15,885 99 11,276 06 12,375 31 11,624 38 14,047 90 17,500 00 17,500 00 15,000 00 15,000 00 15,000 00 15,000 00 175,655 36 Maintenance Expense 36,692 45 46,817.20 57,501 54 63,581 21 44,061 42 79,639 90 60,000 00 60,000 00 50,000 00 45,000 00 41,000 00 40,000 00 624,293 72 Depreciation 94,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118,000.00 1,392,000 00 Interest Expense 4,461 67 39,890 21 4,811 67 4,461 67 4,461 67 4,588 00 4,461 67 24,461 67 4,461 67 4,461 67 4,461 67 4,461 67 109,444 91 Other Operating Expense 15,124.64 4,834 94 13,967 31 10,362 28 11,048 37 13,398 21 10,000 00 15,000 00 20,000 00 10,000.00 15,000 00 20,000 00 158,735.75 Services to the City 56,520.07 56,128 92 54,265 95 56,935 34 57,812 81 56,261 99 55,000 00 55,000 00 55,000 00 55,000 00 55,000.00 55,000 00 667,925 08 Customer Accounts Expense 10,851 94 3,614 27 11,990 39 34,062.31 7,100 76 14,103 59 11,000 00 11,000.00 11,000 00 11,000 00 11,000 00 11,000 00 147,723.26 Administrative&General Expense 124,552 56 131,186 72 193,775 00 145,183 68 129,314 71 115,101 81 125,000.00 125,000 00 125,000 00 125,000 00 125,000 00 125,000 00 1,589,114 48 1,145,155 52 1,125,415 88 1,115,965 20 1,069,773 13 998,228 06 1,657,130 26 1,491,248 67 1,638,630 67 1,739,734 67 1,206,432 67 1,043,574 67 1,044,932 67 15,276,222 07 TOTAL REVENUES 1,292,519.47 1,202,194.26 1,099,911 23 1,212,526 44 1,119,992 01 1,363,113 93 1,292,947 82 1,502,900.47 1,736,750 07 1,815,065 57 1,262,69642 1,281,111.22 16,181,728.91 TOTAL EXPENSES 1,145,155.52 1,125,415 88 1,115,965.20 1,069,773 13 998,228 06 1,657,130 26 1,491,248 67 1,638,630 67 1,739,734 67 1,206,432 67 1,043,574 67 1,044,932 67 15,276,222 07 NET INCOME PROFIT(LOSS) 147,363 95 76,778.38 (16,053 97) 142,753.31 121,763 95 (294,016.33) (198,300.85) (135,730 20) (2,984 60) 608,632 90 219,121 75 236,178.55 905,506 84 Other Cash Items - Depreciation 94,000.00 118,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118,000 00 118.000 00 118,000 00 118,000 00 118,000 00 118,000 00 1,392,000.00 Accrued Interest 4,461.67 (8,923 34) 4,461 67 4,461 67 4,461 67 4,588 00 4,461 67 (50,338 33) 4,461 67 4,461 67 4,461.67 4,461 67 (14,518 64) Payroll Liabilities (52,425 19) (97,771.52) (95,143 20) (52,638 30) (124,864.69) (77,860 60) (80,000 00) (80,000.00) (70,000.00) (70,000.00) (70,000 00) (70,000 00) (940,703 50) Accounts Payable (224,976 67) (237,621 77) (241,560 88) (242,678 99) (305,700 32) (338,202 05) (325,000 00) (325,000 00) (325,000 00) (225,000.00) (225,000 00) (225,000 00) (3,240,740.68) Capitalized Items (14,107 20) (130,784 58) (350,000 00) (250,000 00) (150,000 00) (20,000 00) (15,000.00) (10,000.00) (939,891.78) LTD&Bond Principal (144,394 67) (51,457.17) (10,409 83) (10,409 83) (10,409 83) (10,409.83) (10,409.83) (10,409 83) (10,409 83) (10,409 83) (10,409 83) (10,409.83) (299,950.14) Accounts Receivable 68,436 18 246,734 39 310,781 62 143,790 35 326,052.44 98,811.00 223,401.51 286,807 00 319.548 00 577,290 00 789,923 00 251,224.00 3,642,799.49 Inventory Purchases (4,082 56) (55,333 47) (92,852.00) (220,956 99) (201,650.45) (197,050 00) (90,000 00) (41,000 00) (50,000 00) (70,000 00) (90,000 00) (110,000 00) (1,222,925 47) Change in Cash Balances (111,617 29) (23,701 70) (153,561 17) (117,678 78) (72,347.23) (696,139 81) (707,847 50) (487,671 36) (166,384.76) 912,974 74 721,096.59 184,454 39 (718,423 88) Cash Balance 2,250,238.48 2,226,536 78 2.072,975 61 1,955,296 83 1,882,949 60 1,186,809 79 478,962 29 (8,709.07) (175,093 83) 737,880 91 1,458,977 50 1,643,431 89 .... -.0.- - - - - - - 1 - .... ..,. - - - ... e. SIM • Cash Flows Actual Actual Actual Actual Actual Actual Water Jan Feb Mar Apr May June July Aug Sep Oct Nov Dec REVENUE Operating Revenue Water Sales 70,166 50 63,746 74 59,507 64 63,349 23 82,645 50 115,686 70 107,595.00 179,327 00 176,886 00 269,872 00 157,196 00 103,516 00 1,449,494 31 Total Operating Revenue 70,166 50 63,746 74 59,507.64 63,349 23 82,645 50 115,686 70 107,595 00 179,327.00 176,886 00 269,872 00 157,196 00 103,516 00 1,449,494 31 Other Operating Revenue - Interest/Dividend Income 1,054 79 3,422 73 2,574 05 2,824 54 7,997 74 1,800 00 1,000 00 500 00 500 00 1,000 00 1,000.00 23,673 85 Customer Penalties 556 47 1,016 29 995 20 543 56 792.86 1,027.05 800 00 800 00 800 00 800 00 800 00 800 00 9,731 43 Connection Fees 97,430 00 47,940 00 36,345 00 96,437 50 141,951 20 70,521 00 28,000 00 28,000.00 28,000.00 28,000 00 28,000.00 28,000 00 658,624.70 Misc Revenue (61.78) (61 78) Total Other Revenue 97,986.47 50,011 08 40,762 93 99,555.11 145,568.60 79,484.01 30,600.00 29,800 00 29,300.00 29,300 00 29,800.00 29,800.00 691,968.20 Total Revenue 168,152 97 113,757.82 100,270 57 162,904.34 228,214 10 195,170 71 138,195 00 209,127.00 206,186 00 299,172 00 186,996.00 133,316.00 2,141,462 51 EXPENSES - Production Expense 1,242.18 2,219.04 1,013 04 1,460 62 1,278 36 1,237 00 800 00 800 00 800 00 800 00 800 00 800 00 13,250 24 Pumping Expense 14,514.36 21,860 91 26,259 66 36,652 07 30,563.23 28,419 88 21,000 00 21,000.00 21,000 00 21,000 00 21,000 00 21,000 00 284,270 11 Distribution Expense 12,559.12 12,983 87 18,137.84 15,241 71 13,433.38 15,142.61 13,000.00 11,000 00 8,000 00 9,000 00 12,000 00 20,000 00 160,498 53 Depreciation 50,000.00 60,000.00 60,000 00 60,000 00 60,000 00 60,000.00 60,000 00 60,000 00 60,000 00 60,000 00 60,000.00 60,000.00 710,000 00 Interest Expense 9,865.33 55,629.97 9,865 33 9,865 33 9,865 33 14,524.00 9,865 33 9,865 33 9,865 33 9,865 33 9,865.33 9,865 33 168,807 27 Other Operating Expense 537.76 483.00 461.00 461.00 461 00 461 00 500 00 500 00 500 00 500 00 500 00 500 00 5,864.76 Customer Accounts Expense 1,423 55 149 07 286.62 2,478 64 53 00 603 27 400 00 400 00 400 00 400 00 7,000 00 400 00 13,994.15 Administrative&General Expense 40,932 71 36,723 70 23,051 45 36,138 52 68,839.36 40,954 33 23,000 00 23,000 00 23,000 00 23,000 00 23,000 00 23,000 00 384,640.07 Total Expenses 131,075.01 190,049.56 139,074 94 162,297 89 184,493.66 161,342 09 128,565.33 126,565.33 123,565.33 124,565 33 134,165 33 135,565.33 1,741,325 13 Operating Transfer 20,000 00 20,000 00 TOTAL REVENUES 168,152.97 113,757.82 100,270 57 162,904.34 228,214 10 195,170 71 138,195 00 209,127.00 206,186 00 299,172.00 186,996 00 133,316 00 2,141,462.51 TOTAL EXPENSES 131,075.01 190,049 56 139,074 94 162,297 89 184,493.66 161,342 09 128,565 33 126,565.33 123,565.33 124,565 33 134,165 33 135,565 33 1,741,325.13 NET INCOME PROFIT(LOSS) 37,077.96 (96,291.74) (38,804 37) 606.45 43,720.44 33,828.62 9,629 67 82,561 67 82,620.67 174,606 67 52,830 67 (2,249 33) 380,137 38 Other Cash Items Depreciation 50,000 00 60,000 00 60,000 00 60,000 00 60,000 00 60,000 00 60,000 00 60,000 00 60,000.00 60,000.00 60,000.00 60,000 00 710,000.00 Accrued Interest 9,865.33 (88,787 71) 9,865 33 9,865 33 9,865.33 14,524 00 9,865.33 (42,134.67) 9,865.33 9,865 33 9,865 33 9,865.33 (27,610.41) Payroll Liabilities (13,106.25) (14,442.88) (23,785 80) (13,159 58) (24,972.94) (15,572 12) (14,500.00) (14,500 00) (14,500 00) (13,000 00) (13,000.00) (13,000.00) (187,539.56) Accounts Payable (29,062.20) (27,006 00) (8,638 25) (28,000.00) (12,521.74) (28,000.00) (28,000.00) (28,000.00) (28,000 00) (28,000.00) (28,000.00) (273,228 19) Capitalized Items (20,412.00) (10,143.00) (52,536.49) (86,598 46) (155,000.00) (50,000.00) (10,000.00) (7,000 00) (7,000.00) (5,000 00) (403,689 95) LTD&Bond Principal (441,256 96) (441,256 96) Accounts Receivable (71,773.11) 188,995.72 (19,069 92) (97,950 35) 75,507.37 (29,129.86) 76,091 70 26,268 00 70,441.00 35,014 00 180,676 00 121,680 00 556,750.55 Inventory Purchases (1,200.00) (19,308 28) (25,221.50) (14,458 94) (19,682 05) (3,925.81) (10,000 00) (5,000 00) (5,000 00) (5,000 00) (5,000.00) (5,000.00) (118,796.58) Change in Cash Balances (38,610.27) (448,240 85) (45,654 51) (55,097.09) 63,901 66 (39,395 37) (51,913 30) 29,195.00 165,427.00 226,486 00 250,372.00 138,296.00 194,766 28 Cash Balance 1,700,828.39 1,252,587.54 1,206,933.03 1,151,835.95 1,215,737 61 1,176,342.24 1,124,428.94 1,153,623 94 1,319,050.94 1,545,536.94 1,795,908 94 1,934,204.94