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5.1 ERMU 12-12-2023Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Melissa Karpinski — Finance Manager MEETING DATE: AGENDA ITEM NUMBER: December 12, 2023 5.1 SUBJECT: Financial Report — October 2023 ACTION REQUESTED: Receive the October 2023 Financial Report DISCUSSION: Please note that these are the preliminary unaudited financial statements. Electric October year to date (YTD) electric kWh sales are down 1% from the prior year. For further breakdown: • Residential usage is up 2% • Small Commercial usage is up 7% • Large Commercial usage is down 4% For October 2023, the Electric Department overall is ahead of prior YTD and favorable to budget YTD. Additional variance analysis can be found on the Summary Electric Statement of Revenues, Expenses and Changes in Net Position attachment. Water October YTD gallons of water sold are up 20% from the prior year. For further breakdown: • Residential use is up 17% • Commercial use is up 24% For October 2023, the Water Department overall is behind prior YTD but favorable to budget YTD. Additional variance analysis can be found on the Summary Water Statement of Revenues, Expenses and Changes in Net Position attachment. ATTACHMENTS: • Balance Sheet 10.2023 • Electric Balance Sheet 10.2023 • Water Balance Sheet 10.2023 • Summary Electric Statement of Revenues, Expenses and Changes in Net Position 10.2023 • Summary Water Statement of Revenues, Expenses and Changes in Net Position 10.2023 • Graphs Prior Year and YTD 2023 Page 1 of 2 75 • Detailed Electric Statement of Revenues, Expenses and Changes in Net Position 10.2023 • Detailed Water Statement of Revenues, Expenses and Changes in Net Position 10.2023 • Budget vs Actual Graphs — Electric 10.2023 • Budget vs Actual Graphs — Water 10.2023 Page 2of2