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5.2 EMRUSR 07-09-2024��i Elk River , Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Melissa Karpinski — Finance Manager MEETING DATE: AGENDA ITEM NUMBER: July 9, 2024 5.2 SUBJECT: Financial Report —May 2024 ACTION REQUESTED: Receive the May 2024 Financial Report DISCUSSION: Please note that these are the preliminary unaudited financial statements. Electric May year to date (YTD) electric kWh sales are down 3% from the prior year. For further breakdown: • Residential usage is down 2% • Small Commercial usage is down 6% • Large Commercial usage is down 2% For May 2024, 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 May YTD gallons of water sold are up 7% from the prior year. For further breakdown: • Residential use is up 7% • Commercial use is down 8% For May 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 05.2024 • Electric Balance Sheet 05.2024 • Water Balance Sheet 05.2024 • Summary Electric Statement of Revenues, Expenses and Changes in Net Position 05.2024 • Summary Water Statement of Revenues, Expenses and Changes in Net Position 05.2024 • Graphs Prior Year and YTD 2024 Page 1 of 2 142 • Detailed Electric Statement of Revenues, Expenses and Changes in Net Position 05.2024 • Detailed Water Statement of Revenues, Expenses and Changes in Net Position 05.2024 • Budget vs Actual Graphs — Electric 05.2024 • Budget vs Actual Graphs — Water 05.2024 Page 2 of 2 143