5.1a ERMUSR 06-04-2024ELK RIVER MUNICIPAL UTILITIES
ELK RIVER, MINNESOTA
COMBINED BALANCE SHEET
FOR PERIOD ENDING APRIL 2024
ELECTRIC
ASSETS
CURRENT ASSETS
CASH
ACCOUNTS RECEIVABLE
INVENTORIES
PREPAID ITEMS
CONSTRUCTION IN PROGRESS
TOTAL CURRENT ASSETS
RESTRICTED ASSETS
BOND RESERVE FUND
EMERGENCY RESERVE FUND
UNRESTRICTED RESERVE FUND
TOTAL RESTRICTED ASSETS
FIXED ASSETS
PRODUCTION
LFG PROJECT
TRANSMISSION
DISTRIBUTION
GENERAL
FIXED ASSETS (COST)
LESS ACCUMULATED DEPRECIATION
TOTAL FIXED ASSETS, NET
INTANGIBLE ASSETS
POWER AGENCY MEMBERSHIP BUY -IN
LOSS OF REVENUE INTANGIBLE
LESS ACCUMULATED AMORTIZATION
TOTAL INTANGIBLE ASSETS, NET
OTHER ASSETS AND DEFERRED OUTFLOWS
TOTAL ASSETS
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
ACCOUNTSPAYABLE
SALARIES AND BENEFITS PAYABLE
DUE TO CITY
DUE TO OTHER FUNDS
NOTES PAYABLE -CURRENT PORTION
BONDS PAYABLE -CURRENT PORTION
UNEARNED REVENUE
TOTAL CURRENT LIABILITIES
LONG TERM LIABILITIES
OPEB LIABILITY
LFG PROJECT
DUE TO COUNTY
DUE TO CITY
BONDS PAYABLE, LESS CURRENT PORTION
PENSION LIABILITIES
TOTAL LONG TERM LIABILITIES
TOTAL LIABILITIES
DEFERRED INFLOWS OF RESOURCES
FUND EQUITY
CAPITAL ACCOUNT CONST COST
CONTRIBUTED CAPITAL
RETAINED EARNINGS
NET INCOME (LOSS) (THROUGH PREVIOUS MONTH)
TOTAL FUND EQUITY
TOTAL LIABILITIES & FUND EQUITY
10,528,080
2,042,847
1,434,907
244,152
1,300,146
15,550,132
1,779,016
2,977,508
0
4,756,523
824,065
0
2,305,024
49,498,519
24,522,131
77,149,739
(35,116,690)
42,033,049
21,546,212
6,223,278
(3,729,271)
24,040,220
690,058
87,069,983
4,182,105
741,136
938,717
0
0
460,000
15,980
6,337,939
0
0
0
0
28,240,309
2,720,477
30,960,785
37,298,723
836,813
1,779,016
0
46,802,217
353,213
48,934,446
87,069,983
WATER
8,324,536
5,280,833
8,968
54,951
2,663,495
16,332,784
0
1,372,818
0
1,372,818
16,974,001
0
0
28,135,913
1,234,574
46,244,488
(23,671,592)
22,572,896
0
0
0
0
126,311
40,404,809
249,678
114,664
9,290
0
0
60,000
181,455
615,086
0
0
0
0
1,559,728
500,450
2,060,178
2,675,265
4,937,984
0
0
33,120,013
(328,453)
32,791,560
40,404,809
65