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5.1d EMRUSR 10-08-2024Electric 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 Pro&t(Loss) ELK RIVER MUNICIPAL UTILITIES ELK RIVER, MINNESOTA STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION FOR PERIOD ENDING AUGUST 2024 2024 2024 2024 YTD 2024 YTD 2024 2023 2023 YTD 2023 v. 2024 Variance AUGUST YTD YTD Budget Bud Var% ANNUAL AUGUST YTD VARIANCE Actual Vat% Item BUDGET Variance BUDGET 4,188,692 25,047,017 28,161,624 (3,114,607) -11.1% 42,685,299 3,863,090 26,206,942 (1,159,925) -4.4% 478,811 2,561,636 2,280,240 281,396 12.3% 3,514,568 376,573 2,441,427 120,209 4.9% 25,322 139,780 161,695 (21,916) -13.6% 243,412 20,418 144,278 (4,498) -3.V/o 32,700 171,389 194,653 (23,265) -12.0% 292,752 26,224 178,518 (7,129) -4.0% 21,738 173,764 173,333 431 0.2% 260,000 21,602 172,590 1,174 0.7% 400 3,200 3,200 0 0.0% 4,800 400 3,200 0 0.0% 4,747,663 28,096,785 30,974,745 (2,877,960) -9.3`% 47,000,831 4,308,308 29,146,955 (1,050,169) -3.6% 68,742 232,175 56,667 85,000 9,883 66,467 (1) 27,407 178,674 190,000 (11,326) -6.0% 285,000 32,012 194,817 (16,144) -8.3% 28,725 252.382 90,000 135,000 11,945 84.886 (2) 190,846 1,078,748 675,667 1,016,000 148,817 890,912 (3) 315,721 1,741,978 1,012.333 729,645 72.1% 1,521,000 202,656 1,236,982 504,997 40.8% 5,063,384 29,838,764 31,987,079 (2,148,315) -6.7% 48,521,831 4,510,964 30,383,936 (545,173) -1.8% 3,100,945 19,752,113 22,263,313 (2,511,200) -11.3% 32,756,447 3,529,244 21,753,118 (2,001,005) -9.2% 18,849 175,871 245,633 369,000 24,544 231,735 (4) 3,135 37,967 48,000 (10,033) -20.9% 72,000 5,796 44,025 (6,058) -13.8% 24,322 307,856 282,333 25,523 9.0% 425,917 30,933 309,929 (2,073) -0.7% 147,573 1,300,358 1,138,000 162,358 14.3% 1,668,500 199,430 1,146,472 153,886 13.4% 275,335 2,201,458 2,071,744 129,714 6.3% 3,107,612 263,769 2,108,302 93,155 4.4% 63,258 520,717 520,717 0 0.0% 785,810 66,412 545,184 (24,467) -4.5% 29,186 71,440 37,400 506,900 8,649 50,939 20,501 40.2% (5) 41,340 283,845 292,667 (8,822) -3.0% 439,000 35,408 286.178 (2,333) -0.8% 349,882 2,693,005 2,785,660 (92,655) -3.3% 4,208,492 301,981 2,580,506 112,499 4.4% 64,747 370,777 424.667 (53,999) -12.7% 637,000 29,782 251.088 (6) 4,118,572 27,715,408 30,110,134 (2,394,726) -8.0% 44,976,679 4,495,948 29,307,476 (1,592,068) -5.4% 168,249 1,007,490 1,126,465 (118,975) -10.6% 1,707,412 155,220 1,086,449 (78,959) -7.3% 19,746 150,419 176.000 (25,591) -14.5% 264,000 18,333 177.795 (7) 187,996 1,157,909 1,302,465 (144,555) -11.1% 1,971,412 173,553 1,264,244 (106,334) -8.4% 756,816 965,446 574.480 390,966 68.1% 1,573,740 (158,536) (187,783) 1,153,230 614.1% Item Variance of+/- $25,000 and +/- 15% (1) PYTD variance is due to the change in Fair Market Value of Investments. YTD budget variance due to conservative estimate and more funds being invested with UBS in 2024. (2) YTD budget and PYTD variance due to large a large connection agreement in January and July 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 and PYTD variance is due to most expense accounts being favorable to budget and less than prior year. (5) YTD budget variance is due to mutual aid, which is not a budgeted item. This is offset above in Mise Revenue - Misc Non -Utility. (6) 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. (7) PYTD variance is due to Furniture & Things energy audit in 2023.