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5.1 EMRUSR 12-10-2024��i Elk River Municipal Utilities UTILITIES COMMISSION MEETING TO: FROM: ERMU Commission Melissa Karpinski — Finance Manager MEETING DATE: AGENDA ITEM NUMBER: December 10, 2024 5.1 SUBJECT: Financial Report —October 2024 ACTION REQUESTED: Receive the October 2024 Financial Report DISCUSSION: Please note that these are the preliminary unaudited financial statements. Electric October year to date (YTD) electric kWh sales are down 5% from the prior year. For further breakdown: • Residential usage is down 5% • Small Commercial usage is down 4% • Large Commercial usage is down 5% For October 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 October YTD gallons of water sold are down 20% from the prior year. For further breakdown: • Residential use is down 24% • Commercial use is down 16% For October 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 10.2024 • Electric Balance Sheet 10.2024 • Water Balance Sheet 10.2024 • Summary Electric Statement of Revenues, Expenses and Changes in Net Position • Summary Water Statement of Revenues, Expenses and Changes in Net Position 10.2024 • Graphs Prior Year and YTD 2024 Page 1 of 2 55 • Detailed Electric Statement of Revenues, Expenses and Changes in Net Position 10.2024 • Detailed Water Statement of Revenues, Expenses and Changes in Net Position 10.2024 • Budget vs Actual Graphs — Combined Electric and Water 10.2024 Page 2 of 2 56