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5.1 ERMUSR 03-09-2021UTILITIES COMMISSION MEETING TO:FROM: ERMU Commission Melissa Karpinski –Finance Manager MEETING DATE: AGENDA ITEM NUMBER: March 9, 2021 5.1 SUBJECT: Financial Report – January 2021 ACTION REQUESTED: Receive the January 2021Financial Report DISCUSSION: Please note that these are the preliminary unaudited financial statements. Electric January’s electric kWh sales are upfrom the prior year, 2%. For further breakdown: Residential usageis up 4% Small Commercialusageis down 7% Large Commercial usage is up 2% Electric Operating Revenues for January of $3,081,244 are more than the prior year by 1% but unfavorable to budget by 2%. Other Revenues of $138,101 are less than the prior year by 35% and is unfavorable to budget by 15%. The prior year variance is mainly due to Customer Penalties, due to not charging penalties on delinquent accounts during the Peacetime Emergency Order. Overall, Total Revenues of $3,219,346 are less than the prior year by 1% and unfavorable to budget by 3%. Purchased Power of $2,023,213 is morethan the prior year by 9%, andunfavorable to budget by 1%. Administrative Expenses of $415,058 are 11% more than the prior year, but favorable to budget by 8%. The main driver of the prior year variance is Medical expense, which is due to the larger employer contribution to employee HSA accounts. General Expenses of $20,033 are 1% less than the prior year and are favorable to budget by 58%. ______________________________________________________________________________ Page 1 of 2 303 For expenses,in total they are 6% more than the prior year butare favorable to budgetby 3%. The main driver causing the prior yearvariance isPurchased Power. For January 2021, the Electric Department has a Net Profitof $92,919. This is ahead ofthe budgeted Net Profit of $76,848 but is less than the prior year Net Profit of $304,501. Water January gallons of water sold are down 6% from the prior year. For further breakdown: Residential use is up 7% Commercial use is down 19% Water Operating Revenues for January of $135,883 are less than the prior year by 2% but favorable to budget by 11%. Other Revenues of $74,197 are more than the prior year by 89% and favorable to budget by 87%. The main driver of the prior year variance is WAC Fees. Overall, Total Revenues of $210,080 are more than the prior year by 18% and are favorable to budget by 30%. Total Expenses of $255,571 are more than the prior year by 9% but are favorable to budget by 12%. For January 2021, the Water Department has a Net Loss of ($45,490) (typical for the water department). This is ahead of the budgeted Net Loss of ($129,229) and better than last year’s Net Loss of ($55,803). ATTACHMENTS: Balance Sheet 01.2021 Summary Electric Statement of Revenues, Expenses and Changes in Net Position 01.2021 Summary Water Statement of Revenues, Expenses and Changes in Net Position 01.2021 Graphs Prior Year and YTD 2021 Detailed Electric Statement of Revenues, Expenses and Changes in Net Position 01.2021 Detailed Water Statement of Revenues, Expenses and Changes in Net Position 01.2021 ______________________________________________________________________________ Page 2 of 2 304