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5.1 ERMUSR 06-04-2024��i Elk River , Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Melissa Karpinski — Finance Manager MEETING DATE: AGENDA ITEM NUMBER: June 4, 2024 5.1 SUBJECT: Financial Report —April 2024 ACTION REQUESTED: Receive the April 2024 Financial Report DISCUSSION: Please note that these are the preliminary unaudited financial statements. Electric April year to date (YTD) electric kWh sales are down 5% from the prior year. For further breakdown: • Residential usage is down 3% • Small Commercial usage is down 6% • Large Commercial usage is down 5% For April 2024, the Electric Department overall is ahead of prior YTD but unfavorable to budget YTD. Additional variance analysis can be found on the Summary Electric Statement of Revenues, Expenses and Changes in Net Position attachment. Water April YTD gallons of water sold are up 2% from the prior year. For further breakdown: • Residential use is about the same • Commercial use is up 5% For April 2024, the Water Department overall is ahead of prior YTD and 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 04.2024 • Electric Balance Sheet 04.2024 • Water Balance Sheet 04.2024 • Summary Electric Statement of Revenues, Expenses and Changes in Net Position 04.2024 • Summary Water Statement of Revenues, Expenses and Changes in Net Position 04.2024 • Graphs Prior Year and YTD 2024 (same data presented in May) Page 1 of 2 63 • Detailed Electric Statement of Revenues, Expenses and Changes in Net Position 04.2024 • Detailed Water Statement of Revenues, Expenses and Changes in Net Position 04.2024 • Budget vs Actual Graphs — Electric 04.2024 • Budget vs Actual Graphs — Water 04.2024 Page 2 of 2 0