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5.1 ERMUSR 05-10-2022UTILITIES COMMISSION MEETING TO:FROM: ERMU Commission Melissa Karpinski –Finance Manager MEETING DATE: AGENDA ITEM NUMBER: May 10, 2022 5.1 SUBJECT: Financial Report – March 2022 ACTION REQUESTED: Receive the March 2022Financial Report DISCUSSION: Please note that these are the preliminary unaudited financial statements. Electric March’selectric kWh sales are upfrom the prior year, 1%. For further breakdown: Residential usageis up 3% Small Commercial usage is up 3% Large Commercial usage is down less than 1% Electric Operating Revenues for Marchof $3,256,941 are more than prior year by 18% and favorable tobudget by 13%. March YTD is more than prior year by 6% and favorable to budget by 2%. The budget YTD variance is mainly due to the accrual of the power cost adjustment (PCA) under Other Electric Sales – Rate Increase. Other Revenues of $126,725 are lessthan the prior year by 35% and unfavorable to budget by 41%. Other Revenues YTD is less than the prior year by 24% and is unfavorable to budget by 29%. The prior YTD variance and budget YTD variance is mainly due to Interest & Dividend Income and Contributions from Customers. Overall, Total Revenues of $3,383,667 are more than the prior year by 14% and favorable to budget by 10%. YTD is more than the prior year by 4% and in line with budget. Purchased Power of $2,299,042 is more than the prior year by 19% and is unfavorable to budget by 22%. YTD is more than prior year by 18% and is unfavorable to budget by 19%. YTD Energy Adjustment Clause (EAC) charge is $823,733 more than prior year and $925,841 more than budget. EAC charge is partially offset by PCA revenue accrual. ministrative Expenses of $309,252are more thanthe prior year by 6% and unfavorable to Ad budget by 3%. YTD costs are more than the prior year by 3% but are favorable to budget by 5%. ______________________________________________________________________________ Page 1 of 3 60 General Expenses of $29,952areless than prior yearby 13% andarefavorable to budget by 38%. YTD costs are lessthan the prior year by 1% and are favorable to budget by 45%. Total expenses YTD are 13% more than prior year and are unfavorable to budget by 10%. The main driver causing the prior YTD variance and budget YTD variance is Purchased Power. For March 2022, the Electric Department has a Net Loss of ($35,584) and YTD Net Loss of ($624,321). This is behind the budgeted monthly Net Profit of $96,842but is better than prior year monthly Net Loss of ($46,062). YTD is behind the budgeted YTD Net Profit of $296,778 and is less than the prior YTD Net Profit of $199,032. Water March gallons of water sold are up 1% from the prior year. For further breakdown: Residential use is down 1% Commercial use is up 3% Water Operating Revenues for March of $129,788 are ahead of prior year by 6% and are favorable to budget by 10%. YTD is ahead of prior year by 1% and is favorable to budget by 6%. Other Revenues of $69,425 are ahead of prior year by 8% but unfavorable to budget by 7%. YTD is in line with prior YTD but unfavorable to budget by 6%. The main driver causing the budget YTD variance is Interest & Dividend Income. Overall, Total Revenues of $199,213 are ahead of prior year by 7% and ahead of prior YTD by 1%. YTD Total Revenues are favorable to budget by 1%. Total Expenses of $249,555 are more thanprior year by 4% and morethan the prior YTD by 5%. YTD is favorable to budget by 4%. For March 2022, the Water Department has a Net Loss of ($50,342) (typical for the water department) and YTD Net Loss of ($193,256). This is ahead ofthe budgeted monthly Net Loss of ($60,069) and ahead of the prior year monthly Net Loss of ($53,401). YTD is ahead of the budgeted YTD Net Loss of ($235,972) but is behind the prior YTD Net Loss of ($162,272). ATTACHMENTS: Balance Sheet 03.2022 Electric Balance Sheet 03.2022 Water Balance Sheet 03.2022 Summary Electric Statement of Revenues, Expenses and Changes in Net Position 03.2022 Summary Water Statement of Revenues,Expenses and Changes in Net Position 03.2022 ______________________________________________________________________________ Page 2 of 3 61 Graphs Prior Year and YTD 2022 Detailed Electric Statement of Revenues, Expenses and Changes in Net Position 03.2022 Detailed Water Statement of Revenues, Expenses and Changes in Net Position 03.2022 ______________________________________________________________________________ Page 3 of 3 62 63 64 65 66 67 Elk River Municipal Utilities Monthly Electrical Demand 80.0 75.0 70.0 65.0 60.0 55.0 Demand in MW 50.0 45.0 40.0 35.0 Month 20212022 Elk River Municipal Utilities Monthly Energy Purchases 40,000 35,000 30,000 25,000 20,000 Energy Purchases in MWH 15,000 Month 20212022 68 Elk River Municipal Utilities Monthly Total Electric Load 40,000 35,000 30,000 25,000 Electric Load in MWH 20,000 15,000 Month 20212022 Elk River Municipal Utilities Monthly Electric Sales $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 Sales in Dollars $2,000,000 $1,500,000 $1,000,000 Month 20212022 69 Elk River Municipal Utilities Monthly Residential, Commercial & Industrial Loads 25,000 20,000 15,000 10,000 Loads in MWH 5,000 - Month 2021 Residential2022 Residential2021 Commercial 2022 Commercial2021 Industrial2022 Industrial Elk River Municipal Utilities Monthly Residential, Commercial & Industrial Sales $2,500,000 $2,000,000 $1,500,000 $1,000,000 Sales in Dollars $500,000 $0 Month 2021 Residential2022 Residential2021 Commercial 2022 Commercial2021 Industrial2022 Industrial 70 Elk River Municipal Utilities Monthly Water Pumpage 180.0 160.0 140.0 120.0 100.0 80.0 60.0 Pumpage in Million Gal. 40.0 20.0 0.0 Month 20212022 Elk River Municipal Utilities Peak Day Pumpage 7.0 6.0 5.0 4.0 illion Gal. 3.0 2.0 Peak Day in M 1.0 0.0 Month 20212022 71 Elk River Municipal Utilities Monthly Water Sales 180$600,000 160 $500,000 140 120$400,000 100 $300,000 80 Sales In Dollars 60$200,000 Sales in Million Gal. 40 $100,000 20 0$0 Month 2021 MG2022 MG2021 $2022 $ 72 73 74 75 76 77 78 79 80 81 82