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5.2d EMRUSR 07-09-2024Electric Revenue Operating Revenue Elk River Otsego Rural Big Lake Dayton Public St & Hwy Lighting Other Electric Sales Total Operating Revenue Other Operating Revenue Interest/Dividend Income Customer Penalties Connection Fees Misc Revenue Total Other Revenue Total Revenue Expenses Purchased Power Operating & Mtce Expense Transmission Expense Distribution Expense Maintenance Expense Depreciation & Amortization Interest Expense Other Operating Expense Customer Accounts Expense Administrative Expense General Expense Total Expenses(before Operating Transfers) Operating Transfer Operating Transfer/Other Funds Utilities & Labor Donated Total Operating Transfer Net Income Proliit(Loss) ELK RIVER MUNICIPAL UTILITIES ELK RIVER, MINNESOTA STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION FOR PERIOD ENDING MAY 2024 2024 2024 2024 YTD 2024 YTD 2024 2023 2023 YTD 2023 v. 2024 Variance MAY YTD YTD Budget Bud Var%o ANNUAL MAY YTD VARIANCE Actual Vat% Item BUDGET Variance BUDGET 2,951,826 14,259,576 15,745,257 (1,485,681) -9% 42,685,299 2,850,363 14,522,483 (262,907) -2% 302,591 1,429,333 1,249,253 180,080 14% 3,514,568 250,614 1,323,274 106,059 8% 16,187 82,920 94,602 (11,682) -12% 243,412 14,375 84,023 (1,103) -1% 19,541 98,919 110,581 (11,662) -11% 292,752 17,689 100,746 (1,826) -2% 21,740 108,592 108,333 258 0% 260,000 21,545 107,807 784 1% 400 2,000 2,000 0 0% 4,800 400 2,000 0 0% 3,312,285 15,981,340 17,310,027 (1,328,686) -8% 47,000,831 3,154,986 16,140,333 (158,993) -1% 22,706 67,603 35,417 = 32,186 - 85,000 (1,512) 30,987 36,616 -(1) 20,266 102,258 118,750 (16,492) -14% 285,000 23,860 119,219 (16,961) -14% ff M(3) 218,408 700,641 421,6677 278,974M 1,016,000 139,903 476,953 223.6877 267,080 1,000,928 632,083 368,844 58% 1,521,000 174,515 673,576 327,352 49% 3,579,365 16,982,268 17,942,110 (959,842) -5% 48,521,831 3,329,501 16,813,908 168,359 1% 2,312,628 10,659,877 11,701,066 (1,041,189) -9% 32,756,447 2,639,791 11,347,539 (687,662) -6% 18,886 121,822 167,183 (45,361)� 369,000 21,752 171,192 (49,370)�(4) 4,846 25,474 30,000 (4,526) -15% 72,000 6,214 26,419 (945) -4% 38,771 221,722 176,458 45,26� 425,917 35,953 220,773 948 0% (5) 125,053 870,706 775,375 95,331 12% 1,668,500 134,470 730,551 140,155'(6) 275,722 1,375,973 1,294,840 81,133 6% 3,107,612 264,134 1,320,825 55,148 4% 65,175 327,110 327,110 0 0% 785,810 68,225 342,323 (15,213) -4% 5,046 28,904 23,375 5,529 24% 506,900 4,295 20,767 8,137 39% 36,969 169,958 182,917 (12,959) -7% 439,000 53,217 186,830 (16,873) -9% 316,003 1,751,542 1,816,603 (65,061) -4% 4,208,492 308,565 1,708,982 42,560 2% 35,965 203,547 265,417 (61,869) - 637,000 22,117 156,100 47,447�(7) 3,235,062 15,756,635 16,760,344 (1,003,708) -6% 44,976,679 3,558,732 16,232,302 (475,667) -3% 118,775 573,889 629,810 (55,922) -9% 1,707,412 114,711 616,979 (43,091) -7% 18,637 91,640 110,000 (18,360) -17% 264,000 18,305 123,773 r (32,(8) 137,412 665,528 739,810 (74,282) -10% 1,971,412 133,015 740,752 (75,224) -10% 206,891 560,104 441,956 118,148 27% 1,573,740 (362,246) (159,146) 719,250 452% Item Variance of+/- $25,000 and+/- 15% (1) YTD budget variance is due to conservative budgeted amount. PYTD variance is due to the change in Fair Market Value of Investments. Also note that more funds were transferred to UBS in May 2024. (2) YTD budget and PYTD variance due to large a large connection agreement in January 2024. (3) YTD budget and PTYD variance is mainly due to Contributions from Customers having a couple large SOW for transformers for additional service and/or upgrade. (4) YTD budget variance is mainly due to natural gas expense and labor expense for Mtce of Plant Engines and Mtce of Plant/Land Improvement. PYTD variance is mainly due to plant supplies and natural gas expense (due to new FSB), and Mtce of Plant Engines (labor). (5) YTD budget variance is mainly due to Misc Distribution (labor). (6) PYTD variance is mainly due to increased tree trimming expense (contractors and ERMU labor), increased 2024 labor expense for: Mtce of Substation Equipment, Mtce of URD Primary, and Electric Mapping. (7) YTD budget variance is mainly due to timing of rebates and the budget having an even spread. PYTD variance is due to professional services from Frontier Energy in 2024. (8) PYTD variance is due to Furniture & Things energy audit in 2023. 147