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ERMUSR Financials 05-10-2005FINANCIAL INDEX PAGE Mar-05 COMBINED BALANCE SHEET •••••'•"""' 1 ELECTRIC INCOME STATEMENT •••••••••••••• 2 WATER INCOME STATEMENT ••••••••""" 3 CASH FLOWS "~""~'~~~~• 4 GRAPH #1 ELECTRICAL PURCHASES ~~~••••••••••• 5 GRAPH #2 ELECTRIC SALES • • • • • • •"""' APH #3 ELECTRIC SALESICUSTOMER CLASS ....~••~•~~~~• 6 7 GR GRAPH #4 WATER PRODUCTION •••••••••••••' $ 9 GRAPH #5 WATER SALES """"""" DETAILED ELECTRIC P & L WITH BUDGET INFORMATION....... 10 .............. 12 .............. 13 DETAILED WATER P & L WITH BUDGET INFORMATION......•~•• 15 .............. 16 EXPLANATION OF LARGE VARIANCES .............. 17 March, 2005 COMBINED BALANCE SHEETS ASSETS ELECTRIC CURRENT ASSETS CASH & TEMPORARY INVESTMENTS 762,067.46 ACCOUNTS RECEIVABLE 1,276,716.18 INVENTORIES 687,913.06 PREPAID ITEMS 26,403.39 CONSTRUCTION IN PROGRESS 50,318.89 TOTAL CURRENT ASSETS 2,803,418.98 RESTRICTED ASSETS EMERGENCY RESERVE FUND 95,000.00 CONSTRUCTION RESERVE FUND 1,215,908.15 TOTAL RESTRICTED ASSETS 1,310,908.15 FIXED ASSETS PRODUCTION 2,339,142.74 LFG PROJECT 3,048,596.31 TRANSMISSION 453,005.00 DISTRIBUTION 20,183,042.32 GENERAL 8,830,766.11 FIXED ASSETS (COST) 34,854,552.48 LESS ACCUMULATED DEPRECIATION (12,691,087.80) TOTAL FIXED ASSETS, NET 22,163,464.68 OTHER ASSETS 23,500.97 TOTAL ASSETS 26,301,292.78 LIABILITIES AND FUND EQUITY CURRENT LIABILITIES LFG PROJECT 2,507,199.17 ACCOUNTS PAYABLE 553,270.74 SALARIES AND BENEFITS PAYABLE 167,008.05 DUE TO OTHER FUNDS BONDS PAYABLE-CURRENT PORTION 124,919.00 TOTAL CURRENT LIABILITIES 3,352,396.96 LONG TERM LIABILITIES DUE TO CITY 251,311.57 DUE TO COUNTY 20,560.08 BONDS PAYABLE, LESS CURRENT PORTION 2,378,780.00 TOTAL LIABILITIES 6,003,048.61 FUND EQUITY CONTRIBUTED CAPITAL RETAINED EARNINGS 20,298,244.17 TOTAL FUND EQUITY 20,298,244.17 TOTAL LIABILITIES 8~ FUND EQUITY 26,301,292.78 WATER 364,612.74 230,954.40 34,336.55 6,092.52 183,537.57 819,533.78 842,320.29 842,320.29 9,113,605.37 17,156,185.74 714,345.29 26,984,136.40 (4,691,545.84) 22,292,590.56 101,289.13 24,055,733.76 57,828.56 56,805.28 6,118.08 120,751.92 6,146,250.72 6,267,002.64 17,788,731.12 17,788,731.12 24,055,733.76 ELECTRIC INCOME STATEMENT __ March-05 __ __ 2005 _ 2004 2005 TOTAL _ _ _ CURRENT YEAR TO DATE YEAR TO DATE BUDGET Electric -- -_-- -- - - _ __ REVENUE ___ _ Operating Revenue ___ Elk River 825,001.14 2,694,332.43 . 2,498,262.98 12,420,517.00 _ Elk River-City Donated 9,907.92 32,560.84 18,518.81 108,102.00 __ Otsego __ 65,8_08.68 _ 224,903.87 216,593.81 969,981.00 Rural Big Lake __ 15,421.81 ____50,414.96_ _ 48,551.63 ' 246,732.00 Dayton __ 10,951.52 38,614.17 36,925.92 147,611.00 Public St & Hwy Lighting ___ _ 14,358.03 44,121.79 42,664.81 174,678.00 Service Charge _ ___ - Generation Credit 29,374.72 88,124.16 87,228.48 349,992.00 _ Dispersed Generation Credit - __(10,184.00). (71,176.00) _ Additional Revenue/CIP & Rate Increase ' 216,000.00 _ Total Operating Revenue 970,823.82 3,173,072.22 2,938,562.44 ' 14,562,437.00 Other Operating Revenue _ Interest/Dividend Income 139.61 3,534.15 8,769.54 5,000.00 'Customer Penalties __ 12,363.24 38,599.54 28,159.73 115,212.00 LFG Project __ 54,419.02 _ 175,852.34 170,770.10 700,000.00 Connection Fees 36,772.05 ' 116,555.43 _ 96,473.63. 350,000.00 _ _ Misc Revenue 25,393.49 87,011.28 . 13,472.29 125,085.00 Total Other Revenue 129,087.41 421,552.74 317,645.29 1,295,297.00 .REVENUE TOTAL 1,099,911.23 3,594,624.96 3,256,207.73 15,857,734.00 EXPENSES _ _ _ ~rchased Power 613,674.34 __ 2,038,735.27 1,924,402.68 9,601,772.00 Operating & Mtce Expense _ 16,649.51 __48,457.25 40,946.27 216,785.00 Landfill Gas ___20,053.43 _59,748.86 40,997.07. 281,200.00_ Distribution Expense _ _ 11,276.06 ' 42,607.77 48,642.42 187,000.00 Maintenance Expense _ 57,501.54 141,011.19 160,240.95 607,726.00 _ Depreciation 118,000.00 330,000.00 . 218,225.00 1,130,000.00 Interest Expense 4,811.67 49,163.55 . 1,053.99 109,522.00 __ Other Operating Expense 13,967.31 3_3,926.89 ' 253.10 32,132.00 Services to the City _ 54,265.95 166,914.94 81,296.11 666,857.00 Customer Accounts Expense __ 11,990.39 26,456.60 49,624.27 126,000.00 Administrative & General Expense 193,775.00 449,514.28 381,569.40 1,443,413.00 Total Expenses (before Operating Transfers) 1,115,965.20 3,386,536.60 2,947,251.26. 14,402,407.00 TOTAL REVENUES 1,099,911.23 3,594,624.96 3,256,207.73 _15,857,734.00_ TOTAL EXPENSES 1,115,965.20 3,386,536.60 2,947,251.26 14,402,407.00 OPERATING TRANSFER NET INCOME PROFIT (LOSS) (16,053.97)' 208,088.36 308,956.47 1,455,327.00 WATER INCOME STATEMENT - - - - ____ Water CURRENT 20_05 _ YEAR TO DATE 2004_ YEAR TO DATE 2005 TOTAL BUDGET '.REVENUE Operating Revenue -- - 'Water Sales ' 59,507.64 193,420.88 194,255.66 1,443,534.00 _ Total Operating Revenue 59,507.64 193,420.88 194,255.66 1,443,534.00 Other Operating Revenue InteresUDividend Income _ _ Customer Penalties _ Connection Fees __ Misc Revenue 3,422.73 995.20 36,345.00 -- . 4,477.52 _2,567.96 181,715.00 6,000.00 __ 1,767.97 181,070.00 15,000.00 7,800.00 471,200.00 Total Other Revenue 40,762.93 188,760.48 188,837.97 494,000.00 ___ REVENUE TOTAL 100,270.57 382,181.36 383,093.63 1,937,534.00 EXPENSES _ - - Production Expense Pumping Expense Distribution Expense Depreciation Interest Expense _ Other Operating Expense Customer Accounts Expense Administrative & General Expense __ Total Expenses (before Operating Transfers) 1,013.04 26,259.66 18,137.84 60,000.00 9,865.33 ___ 461.00 286 62 23,051.45 139,074.94 4,474.26 62,634.93 43,680.83 170,000.00 75,360.63_ 1,481.76 1,859.24 100,707.86 460,199.51 1,927.44 ' 53,165.88 43,179.92 47,500.00 16,114.08 2,306.01 4,197.50 66,914.98 ' 235,305.81 10,000.00 258,818.00 165,043.00 600,000.00 276,049.00 10,092.00 18,101.00 280,134.00 1,618,237.00 ~TAL REVENUES _ TOTAL EXPENSES OPERATING TRANSFER 100,270.57. 139,074.94 - 382,181.36 460,199.51. 20,000.00 383,093.63 235,305.81 21,519.00 1,937,534.00 1,618,237.00 30,868.00 NET INCOME PROFIT (LOSS) (38,804.37), (98,018.15) 126,268.82 288,429.00 3 a 0 w Q f N N_ Q: Q a S ~" 3 z 0 r m w 3 O x N Q U O N q ~ I ~ I ~ o" q z n I i I o I i N q f Q 1 4 I N 4 C ~ I q ~ i f I ~ I Iq I a ° ~ o u' ~ ~ I ~ rv `~ ~ o o cc o o v ~ m o o vi o i j ~ rn o o ~ N q N M ~ o O a ~ iD o O N O o ~ m m m N m n m ~ A ~ ~ , ~ ~ N N O O [~ ~ N O ~ ~ C O m ~ i p O N N ip N O ~ O ~O ~ O ~ ~ Obi Oi tp O ~ pp YJ O O m N ~ m N h q N N ~ O O O N ~O O m O m c`7 N ~ O N ~ m m ~fI t0 ~ ~ li V t7 O m N m N O N O~ O O ~O ' O r M N ~ O~ N N ~ O O c'~ O M ~ S ~ m < rn N r N m o O m rn ch N O ~ O O O m n ~ ~ p ~ m O N q O m f p i ~ i O v an m o rn rv ~_ rn m m m m c o n ~ ~ m rn rn N --- ~ ~ l li ~ o °o ~ °o ~o ~ °o ~ ~ r - o l m o ~ I ~ m m ~ e °o 0 0 °o o ~' rn N q m n v m m m o rn rn m ~ a! ~ m - ~ m o m w tO- pM J I Z O ~ w w ~ O O ~ O ~ ~ ~ > w ~ ~ ~ N W a' ~ ~ ~ U _ o a 4' w w ~ c~ ~ N w a ~ N ¢ O z a ~ w ~ a c z fn z ~¢ Y U H W N ~ Y (7 y ~ N W ~ W ~ Z Z W Q O $ J U o 2 Q S ~ o N W H U a U m U ; U N U U U O 2 N ~ N ~ 0 Z M N \~\ M N N h M f W ~ ~ O 0 O 0 0 O 0 O 0 W ~ ~ O O o S 0 O o ~ W V O ? ~ m ~ ~ ~ ? ~ co ~ ~c ELk River Municipal Utilities Monthly Electrical Demand 50 45 ~ 40 ~ 35 ~ 30 d 25 D 20 15 ~~ ~~,oc ~ QJ ~Q~~ ~~ o~~ ~~,~ g ~ O Months Elk River Municipal Utilities Monthly Energy Purchases zo,ooo = 19,000 ~ 18,000 17,000 H 1s,ooo 15,000 a 14,000 ~, 13,000 ~ 12,000 c W 11,000 10,000 ,a~J~~ 0,°~a~ ~a~~r PQC\ ~a~ ~J~O ~J~a P~~Jy~ '`~~~c OG~o~Ot o,0~~0~ ~~~~0c ~ c~~Q ~ O Month .'' ~ s r ~ ~ ~ . i ` ~ ~ ~ • ' 2004 ---~ ~ * ~ 5 Elk River Municipal Utilities Monthly Total Electric Load 20,000 18,000 x 3 ~ 1s,ooo ._ c 14,000 ' , J ~ ~ \ ~ V ~ • ~ ~ 12,000 '' ' e ~ ~ / ~ d W 10,000 Z{1114 8,000 ~a~J~~~~~~a~ ~a`Gr PQ~\ ~a~ ~J~O ~J~ PJ~J~~ ti~~~e` ~ti°~°0` 0c~~°~~ c~~°0~ ~0Q ~ ~°, Qec~ Motrth Elk River Municipal Utilities Monthly Electric Sales $~,soo,ooQ $1,400,000 $1,200,000 e`a $1,000,000 0 ~ $800,000 .y to $600,000 y $400,000 $200,000 $0 ~a~Ja~ 0'°~a~ ~~~Gr PQ~\ ~a~ ~J~~ ~J~~ OJ~~ ~c P~ ~~~ ~~Q Morrth ELk River Municipal Utilities Monthly Residential, Commerical ~ Industrial Loads 10,000 9,000 8,000 = 7,000 ~ 6,000 5,000 ~ 4,000 0 ~ 3,000 2,000 1,000 0 ~~Ja~ ~ ~~ ~~~~,~ ~~~ ~~~ ~J~~ ~J~~ P~Jy~ ~~~~c ~o~~~ , ~~c ~~~~c ~ c`~ J Q~ OG o ~ ~~ 5~ ~ Oe Month Elk River Municipal Utilities Monthly Residential, Commerical $ Industrial Sales $700,000 $soo,ooo ~ $500,000 R G $400,000 ~ ~ $300,000 ~ $200,000 $100,000 $0 c1 c1 ~a ~a ~r c` a~ ~0 ~~~ mac PQ ~ ~~ ~ ~~` m~ 0~ 0` J~ ~~o G~o~o 0,0 m~ ~~ ~ ,a~ F0 P Q`~ o ~~ 0, 50 ~ O Commerical MoMtt i ~ u ~. ~-~ r ~. a ~ w~ r ~ r ~ nca ,~ hxlustr~i~ - ~ ~ ~ •` - - _ r ~ r '+' ~ ~ i ~ ,, i ~ ~ ~ ~ ~ ~ i ~IGi~Ye~' 2005 2004 . ' .- .~ `_-• Commettcal Elk Rlver Municipal Utilities Monthly Water Pumpage X20 ,~ ~ o0 V p c 80 c 60 .~ ~ 40 a 1= a 20 0 ~a~Ja~ 0~~a~ ~~`Gr PQ~\ ~a~ ~J~O ,J\~ J~J~~ m~~` oG~o~O~ ~0~~~` ~~~~` F P y~Q~` ~~ p0 Month Elk River Municipal Utilities Peak Day Pumpage s 5 R ~ 4 c 0 c 3 O Y '2 a 1 0 ~Q~JQ~ O~~Q~ ~Q`Gr PQC` ~~~ ~°~~ 'J~ J~Jyti Q'`o~~` ~o~` 0,0~~` ~~` F P Se ~ ~ Month ~ . e ~ ~ ~ s a ~ a ~ • a / ~ ~ i ~ 2004. 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(D oO ~ 00 oO O O (D (O V I~ O ~ (D In ~ N N O ~ ~ M M ~ ~ I~ OV m~ ~ O I~ V c0 (D O O O O M ~ N op (D 00 ~ (O (D ~ N '- N N `'" r ~"' O M M O O V V N N ~ O 0 0 0 0 0 0 0 0 0 O O O O O O 0 0 0 0 0 0 0 0 O O O O 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 O O O O 0 0 0 0 0 0 0 0 O O O O 0 0 0 0 0 0 00 0 0 0 0 0 0 0 0 0 M M O O Q1 Q1 1~ O O O O In O N CO t1~ O '- 0 0 0 0 0 0 O O O~ to 0 0 0 0 V O O V V (O to cD p (D M O O m O a0 (O O O N 0 0~ 0~ o~ to O V' ~ cD O O O O ~7 oO N~ O O a0 N .-- O O m CO ~ N a0 O O O O .- N p p N N N O O p p M ~ '- M O ~ O ~ N V N •- N lI'1 ~f) e- ~ N ~ .-- V N N 0 0 1~ (~ N N N O O N N O 0 0 0 0 0 0 0 0 0 0 0 O O O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 O O O O O O 0 0 0 0 0 0 0 0 O O O O 0 0 0 0 0 0 eD M f~ to m n O O n r r 0 0 ~~ m 0 0~ I~ O m O O m N O N ap O~ M (D aO (D f~ ~ N O~ O p O W O O O O O to O m ~ O N O O W to of M O M ~_ li7 ~ M (O ~ O M~ e0 a0 00 O O O O N .-- ~ N W N O S tn_ O r N .- N V V N ~ ~ O O M M N `-- N to ~ N N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O N O N O u7 O O a0 (D cD M M O O O O O~ M O O ap I~ to O~ O W N f~ O N N ~ t~ ~ ~ 'd' I~ ~ ." cD ~~ M M M M O O O M I~ O O O O N O N O O~ M e- ~ V' O O N (D N I~ M In (O ~ ~A o~ a0 f~ f~ O O O~ N I~ O V I~ M O O ~ V N p~~ N e- M .-- ~~ 00 N N N N N N N M N r ~ M CO N O c0 A N O N ~ O O M M O O O (O 0 0 0 (D V O O V cD ap O M N O m ~ O~ V O~ f~ O ~ f~ n O O O O O O O~ O O O h N O O N m .- N p~ 0 V 00 I~ n N to O E M !~ f~ 0 0 O O O O O 00 (D h O (D M O O _N N CO V' I~ ~ M O m (D O O) (D ~ ~ O) a0 op O O (O (O O O OJ a0 U7 O ~ u7 m O N N CO N N N V ~ N 00 .- 00 h I~ O O M M M O V ~ M oO_ O ~ f~ M r (D N .-- p 0 N N l!7 I~ ll~ tf') O O ~~ r a0 O N (D M f~ I~ h ~ ~ (O (O N CO N O O 1~ O~ O O O O M M 0 0 0 0 0 0 0 0 N O O N CO N ~ O O (O M O CD m 0 I~ O O r O O O O M M 0 0 0 0 0 0 0 0 CO O O (D V M '- h 0 0 m Q O M l1") O m f~ O .- O O O O tf') ~ O O O O N p 0 .- M M O c0 ~~ m N O O ~ M CO cD N cD N N N O O CO CO M N (O M l17 a0 h (D V O N 1~ ~~ N O l!') 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W UZ vow W wNNNNNN~ WH~~U W <nH=~C~ X W W W W W U W~~~ X~ O Cn W O W d W~~~~~~~ Q' (1J J U~ Q Z~ _U ~ Y Q H W zl-f-HHUQZ W ~ C7WU WwQ F-W W(n000000a f-J~(nQ' WgLLas' Z(~~ ~Z ~~~~~~~~C~~ Z~~ X~ W CnZW C~~QaaQQ¢~ ~UU~UO ~vaiO~mWQ a ~ w ~ w ~ Z ~ Z w O as m r `n°~>Q O ~ Q~ WO a~Z ~mmc~~~ cro~0 Qc°>incoU ~o~_NMNCh X J ~~ M rN'1 M M M (07 (07 > ~ _~ X a to tf~ In ~~ l17 tC) J O O O J N N N N N N WQ ~r~i.~r~~~r~~Q U~Q ~r~Q Wr~Q Wr~r~~~r~r~r~Q ~rnrnrnQ grnrnrnrnrnrn ~ o0000000~ UOF- ~!- ~H ~ooooooo~ o0o IL Z~ ~ o 0 0 0 0 0 0 0~ ~ o~ U o~ W o~ O o 0 0 0 0 0 0~ ~ o 0 0~ _~ 0 0 0 0 0 0 Q? Q~mcNO~~m~~ QcNO W ~ W ~ =~cNOCNOCNO~mcNO ~~~~ Z~~~cNOmm ~ ~ ~ a ~ ~ O ? O U Q ~~ V M N n a ~a .. 0 O 0 N 4 O) } w R ~ U ~ N O lL ~ L t9 } ,C d m VJ W J ^t LL m N 0 a~+ R ~ O ~ N ~ L L O) d ~" ~i \ U ~ C LL :~ d U J 41.1 d ~' Z C Q 7 O v u Q N O) C 0 v V Q L()o0»COroooo-~i.rrovr~o u~ o o cD cp th ~nooowmc~(ooocornrv~nvo~n oo 0 o m m io aD O CD N (O O ou O O O M M V O O N Cn M O O cD cG ~ N N I~ N f` N ~ t` O Cn ~ a0 M N ~ ~ O (b O V ~(7 M M CO CO .- O V U M ~ M V t~ (D I~ O O M to O ~ N tf') (D N N I~ N LL~ N M M O ~ ~ r r r cD O N f~ O tt) N O O t~ M O N O o0 O O r ifl 0 0 0 f~ M er O O a0 Cn h N~ f~ O h m O O Op p p W M O f~ O M (D O O V N N 00 O h o , ; ~' O O ~ ~ pp a M M ~ 0 0 N Cn O '- (b m V M ~ O ~ O O. N cD ri t~ ~ ~ v ~ ~ v v ~-- cD ca ~ ~ r '- cD ~ ~ N N N r O O I~ CJ1 a0 O O O O M N M M M T V O O a0 O O~ M CO Ln 0 0 0 d' h M M m 0 0 . . . . ~ O O ` . . . f~ O cD 00 O O CO O O O m 0 1~ ID O M . . 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O ( O O Cf7 M M O~ O O N n N O O o7 ~ M O O O M (D N M I (b O O V O N W (D V C O a0 N M M ~ CO O N V~ ~ N ~ M N V N N ~ ~ ~ ~ M ~ N p 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ O Cn t` O a0 N O O O (D Cn O E M V O u7 O O C ~ O~~ I~ V V O O O ~ to ~ I~ ~ O N m O O V O 00 h N CA ~ O O O ~~ M M~ ~ N ~ O O C M N M r Cn f` N ~ m M~ M C D O O M N N O O O V OO 1~ V O~ O (D O O ~ O O N (D M d' O O O to N CD (D O Q~ m aO O O u N O N f~ m O M 0 0 0 0 Cn N W M O M 1~ O O C W O O V~ 07 V f~ O M N ~- V O N (D M O V f~ I~ O V I~ r a0 O O Ln M 0 O M o O Cn O Cn V O O Cn O O O N O n M O N ~ O O ~ O f~ a 0 f~ ~ O O O M 1~ u7 a? I~ O~ V O O O N O S 0~ O O O O N N~ (b O (O O O ~ ~ V O N O M O~ O O ~ ~ ~ ~ m m Cn N N 'd' d Cn O C ~ M N N '- M O N r Q c7 w ~ z O] ~.~ ~ a a c9 w = ~ mzQQ >-O cn W ~ w ~pwU~oa zo cnZO ~ C7 w F- C7 O U~~ Y O~ a W~ X z z O U- 0 0 2 w~ Z p U Z N N W a Z Z~ W J~ Q Q~ O O U~ W U~ ~~~ W~ W W W W F Q W Z Z dl ~ W ~ N ~ ~ Z Z ~ O= ~" ~ } Q W ~ ~ O= ~ ~ ~ JO ~ O ~ W Q Q } O F- 2 Z 2' W N H~~> (n d. (n d W Cn W O W~ ~• F~ W~~~~~aazOz J>w>=UU~ WcnU ~ Z ~ ~ ~ ~ W W OU J O ~ Q O ~ ~ ~ ~ ~ ~ ~ H ~ Z Z ~ > ~ ~ a Q ~ ~ N M h O N M N M t7 ~ h 0 Cn C ~v incDCOmc~cDCDrnrnooooooc~Q F-rn0 ~ ~~ N N N N N N N N N N M M M M M M M J O J J _ ~rnrnrnrnrnrnrnrnrnrnrnrnrnrnrnrnrnQ U' °'Q Q C o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0~ Z m H F- J f- N N N N N N N N N N N N N N N N N ~ O ~ O ~ooooo000000000000~ E"'o~ F- ~~ Z N N N N N N N N N N N N N N N N N N N o 0 0 0 0 ~ o co co co ca (o cD co (o (o (o (o C W ~ W I- x~°Q o d N C d a x w J Fa- H r r fD a0 M O O Of N OO 00 N O O M O v N oD O W M O ao c+~ r~ LL a m rn rn rn rn ~ O p ~ - Q M M () h L ~ ~ c O ~ N ~ F- O ~ U c o Y o ~ c II N I~ 7 O) ,_ o ~ ~ O ~ ~ ~ U ° ' o o ~ _ ~ ~ ~ O C II a~ o - a~ c m ~ ~ o ~ ~ ~ U ~ O) N ~ ~ Q ~ H ~~ Explanation of Large Variances March 2005 Miscellaneous Expense 61-0920-9268 $58,056.62 For the month of March there were two large items that are outside of the normal monthly expenses making up $57,720.17 of this total. There were payments made to correct prior years' payroll related taxes of $42,450.17. In addition, there was a sales tax payment made from October of 2004 that had incurred $15,270.00 in penalties and interest. The payroll related taxes are a result of misfiled 941s. Pat had discovered these errors when a former employee left and worked right up until her last day to get this corrected and resolved before she retired. The sales tax late payment was an unfortunate oversight that happened while there was transition when the same former employee left. Again, Pat made sure this was corrected before she retired. L-7