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5.1e ERMUSR 09-12-2023Variance Item(1)(2)(3)(4)(5) 867 300 21211922204013 (90)(94)(88)(33)(10)(21) 186 (110) Actual Var% 00 719 1,6926,010 (2,371)(1,058) 52,11411,19025,75435,38237,27118,385 291,309291,309131,281 (163,242)(912,131) (1,094,004)(1,203,440)(1,043,412) YTD2022 v. 2023 00 8,8951,7985,136 2022 00 153 520 2,312(28,076)3,8865,36751,1283,27924,1587,13644,915 2022 JULYYTDVARIANCE 2,470 BUDGET ANNUAL 2603,00053,915331,5374337,65032,162179,09501,202,93791,685645,432036,349384,370 (2)3,408,081254,1401,814,640 392,503,414431,0031,394,668392,503,414431,0031,394,6681336,50016376,03424,914172,784193,461,948872,8692,765,6501990,000 7952,367618,729951,011 (35)28,000(59)518,000410,7541,217,379(52)958,534441,8661,370,982 (11)1,032,65559,923531,440(63)18,650 112 (100)1,500(100)1,500 Var% 2023 YTD Bud 0 917 (875)(875) 2,7461,3469,8175,5408,8981,3291,709 57 YTD 2023 875 875 8,1961,189 2023 YTDBudget BUDGETVariance ELK RIVER, MINNESOTA FOR PERIOD ENDING JULY 2023 ELK RIVER MUNICIPAL UTILITIES 0 0 9,5412,5184,07910,879(6,801) 2023 0 0 105336 7,68224,03821,2923,30510,58816,333(5,746)2,5076,82462,31752,5003,11221,78721,7877,49250,92549,216 16,498123,376302,167(178,791)29,992167,542347,988(180,445)69,874357,290351,75030,301214,477205,57997,626682,703681,78657,965549,825617,913(68,088) 523,9741,685,9771,208,829477,149523,9741,685,9771,208,829477,149553,9661,853,5201,556,816296,704273,6361,945,9211,992,599(46,678)280,330(92,401)(436,657)344,256 STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION 2023 JULYYTD Variance of +/- $15,000 and +/- 15% m Ite(1)YTD Budget variance is due to usage being higher than budgeted and PYTD variance is due to rate increase and higher usage in 2023.(2)PYTD variance is due to the change in Fair Market Value of Investments. (3)YTD Budget variance is due to less than average connection fees. PYTD variance is due to more Connection Fees in 2022.(4)PYTD variance is due to Water Tower lease revenue being recognized annually in 2023 vs monthly in 2022 (GASB 87). (5)PYTD variance is due to a 2023 water main repair and additional Cty Rd 13 expenses which are partially offset by less water meter change outs in 2023. WaterRevenueOperating Revenue Water Sales Total Operating RevenueOther Operating Revenue Interest/Dividend Income Customer Penalties Connection Fees Misc Revenue Total Other Revenue Total RevenueExpenses Production Expense Pumping Expense Distribution Expense Depreciation & Amortization Interest Expense Other Operating Expense Customer Accounts Expense Administrative Expense General Expense Total Expenses(before Operating Transfers)Operating Transfer Utilities & Labor Donated Total Operating Transfer Net Income Profit(Loss)