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5.1 EMRUSR 09-10-2024��i Elk River , Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Melissa Karpinski — Finance Manager MEETING DATE: AGENDA ITEM NUMBER: September 10, 2024 5.1 SUBJECT: Financial Report —July 2024 ACTION REQUESTED: Receive the July 2024 Financial Report DISCUSSION: Please note that these are the preliminary unaudited financial statements. Electric July year to date (YTD) electric kWh sales are down 7% from the prior year. For further breakdown: • Residential usage is down 8% • Small Commercial usage is down 6% • Large Commercial usage is down 7% For July 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 July YTD gallons of water sold are down 22% from the prior year. For further breakdown: • Residential use is down 31% • Commercial use is down 11% For July 2024, the Water Department overall is behind prior YTD but 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 07.2024 • Electric Balance Sheet 07.2024 • Water Balance Sheet 07.2024 • Summary Electric Statement of Revenues, Expenses and Changes in Net Position 07.2024 • Summary Water Statement of Revenues, Expenses and Changes in Net Position 07.2024 • Graphs Prior Year and YTD 2024 Page 1 of 2 54 • Detailed Electric Statement of Revenues, Expenses and Changes in Net Position 07.2024 • Detailed Water Statement of Revenues, Expenses and Changes in Net Position 07.2024 • Budget vs Actual Graphs — Electric 07.2024 • Budget vs Actual Graphs — Water 07.2024 Page 2 of 2 55