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CITY OF ELK RIVER <br /> ENTERPRISE FUNDS- BUDGET TO ACTUAL <br /> MONTH ENDED JUNE,2013 <br /> Liquor Sewer Garbage <br /> Current Year to Date Budget %of Current Year to Date Budget %of Current Year to Date Budget %of <br /> Budget Actual Variance Budget Budget Actual Variance Budget Budget Actual Variance Budget <br /> Sales and cost of sales: <br /> Sales $ 6,500,000 $ 3,087,339 $ 3,412,661 47.50% <br /> Cost of sales (4,695,750) (1,817,249) (2,878,501) 38.70% <br /> Gross profit 1,804,250 1,270,090 534,160 70.39% <br /> Operating revenues: <br /> User charges - - - 0.00% $ 1,602,200 $ 656,331 $ 945,869 40.96% $ 1,324,000 $ 519,092 $ 804,908 39.21% <br /> Delinquency collections - - - 0.00% 2,500 (9,401) 11,901 -376.04% 7,000 (13,978) 20,978 -199.69% <br /> Other 400 1,475 2,525 36.88% 287,750 2,067 285,683 0.72% 2,000 1,283 717 64.15% <br /> Total operating revenues 4,000 1,475 2,525 36.88% 1,892,450 648,997 1,243,453 34.29% 1,333,000 506,397 826,603 37.99% <br /> Operating expenses: <br /> Personal services 611,850 284,944 326,906 46.57% 499,150 230,179 268,971 46.11% 49,250 11,626 37,624 23.61% <br /> Supplies 29,600 5,037 24,563 17.02% 262,300 41,702 220,598 15.90% 10,200 6,625 3,575 64.96% <br /> Other service charges 222,900 177,891 45,009 79.81% 687,250 170,152 517,098 24.76% 1,297,400 496,149 801,251 38.24% <br /> Depreciation* 123,150 - 123,150 0.00% 993,600 - 993,600 0.00% - - - 0.00% <br /> Total operating expenses 987,500 467,872 519,628 47.38% 2,442,300 442,033 2,000,267 18.10% 1,356,850 514,400 842,450 37.91% <br /> Operating income(loss) 8209750 803,693 17,057 97.92% (549,850) 206,964 (756,814) -37.64% (23,850) (81003) (15,847) 33.56% <br /> Nonoperating revenues(expenses): <br /> Interest income 23,000 4,267 18,733 18.55% 72,250 12,551 59,699 17.37% 5,400 1,543 3,857 28.57% <br /> Miscellaneous revenue - - - 0.00% - 518 (518) 0.00% - - - 0.00% <br /> Interest expense - - - 0.00% (24,900) (14,434) (10,466) 57.97% - - - 0.00% <br /> Total nonoperating revenues(expenses) 23,000 4,267 18,733 18.55% 47,350 (1,365) 48,715 -2.88% 5,400 1,543 3,857 28.57% <br /> Income(loss)before contributions and transfers 843,750 807,960 35,790 95.76% (502,500) 205,599 (708,099) -40.92% (18,450) (6,460) (11,990) 35.02% <br /> Contributions-connection fees - - - 0.00% 231,700 131,993 99,707 56.97% - - - 0.00% <br /> Transfers in - - - 0.00% - - - 0.00% 25,000 - 25,000 0.00% <br /> Transfers out (717,500) (250,289) (467,211) 34.88% (115,000) (15,000) (100,000) 13.04% (25,000) - (25,000) 0.00% <br /> NET INCOME(LOSS) 1269250 557,671 (431,421) 441.72% (385,800) 322,592 (7089392) -83.62% (18,450) (6,460) (11,990) 35.02% <br /> Items reclassified to balance sheet at year end: <br /> Capital Outlay (15,000) (571) (14,429) 3.81% (611,500) - (611,500) 0.00% <br /> Bond Payment - - - 0.00% (175,000) (175,000) - 100.00% <br /> Revenues over/(under)expenditures 111,250 5579100 (445,850) (11172,300) 147,592 (19319,892) (18,450) (61460) (11,990) <br /> *Recorded at year end <br />