5.2a EMRUSR 07-09-2024ELK RIVER MUNICIPAL UTILITIES
ELK RIVER, MINNESOTA
COMBINED BALANCE SHEET
FOR PERIOD ENDING MAY 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
5,771,470
2,730,688
1,392,685
225,759
1,536,682
11,657,284
1,779,016
7,191,602
0
8,970,618
824,065
0
2,305,024
49,617,387
24,532,672
77,279,148
(35,336,734)
41,942,414
21,546,212
6,223,278
(3,784,949)
23,984,542
690,058
87,244,916
4,3 81,401
696,406
759,180
0
0
460,000
13,982
6,310,970
0
0
0
0
28,235,319
2,720,477
30,955,796
37,266,766
836,813
1,779,016
0
46,802,217
560,104
49,141,337
87,244,916
WATER
5,450,338
5,328,022
12,089
52,015
2,788,214
13,630,678
0
4,176,341
0
4,176,341
16,974,001
0
0
28,135,913
1,239,085
46,249,000
(23,772,242)
22,476,757
0
0
0
0
126,311
40,410,088
340,926
108,572
1,113
0
0
60,000
181,455
692,065
0
0
0
0
1,559,174
500,450
2,059,624
2,751,689
4,937,984
0
0
33,120,013
(399,598)
32,720,415
40,410,088
144