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CITY OF ELK RIVER <br /> ENTERPRISE FUNDS- BUDGET TO ACTUAL <br /> MONTH ENDED AUGUST,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 $ 4,402,366 $ 2,097,634 67.73% <br /> Cost of sales (4,695,750) (2,763,922) (1,931,828) 58.86% <br /> Gross profit 1,804,250 1,638,444 165,806 90.81% <br /> Operating revenues: <br /> User charges - - - 0.00% $ 1,602,200 $ 926,693 $ 675,507 57.84% $ 1,324,000 $ 737,669 $ 586,331 55.72% <br /> Delinquency collections - - - 0.00% 2,500 (2,392) 4,892 -95.68% 7,000 (8,846) 15,846 -126.37% <br /> Other 400 2,044 1,956 51.10% 287,750 2,067 285,683 0.72% 2,000 2,012 (12) 100.60% <br /> Total operating revenues 4,000 2,044 1,956 51.10% 1,892,450 926,368 966,082 48.95% 1,333,000 730,835 602,165 54.83% <br /> Operating expenses: <br /> Personal services 611,850 403,400 208,450 65.93% 499,150 326,478 172,672 65.41% 49,250 16,386 32,864 33.27% <br /> Supplies 29,600 14,212 15,388 48.01% 262,300 52,940 209,360 20.18% 10,200 6,677 3,523 65.46% <br /> Other service charges 222,900 116,039 106,861 52.06% 687,250 289,433 397,817 42.11% 1,297,400 707,831 589,569 54.56% <br /> Depreciation* 123,150 - 123,150 0.00% 993,600 - 993,600 0.00% - - - 0.00% <br /> Total operating expenses 987,500 533,651 453,849 54.04% 2,442,300 668,851 1,773,449 27.39% 1,356,850 730,894 625,956 53.87% <br /> Operating income(loss) 8209750 111069837 (286,087) 134.86% (549,850) 257,517 (807,367) -46.83% (23,850) (59) (23,791) 0.25% <br /> Nonoperating revenues(expenses): <br /> Interest income 23,000 10,968 12,032 47.69% 72,250 32,617 39,633 45.14% 5,400 3,807 1,593 70.50% <br /> Miscellaneous revenue - - - 0.00% - 518 (518) 0.00% - - - 0.00% <br /> Interest expense - - - 0.00% (24,900) (13,600) (11,300) 54.62% - - - 0.00% <br /> Total nonoperating revenues(expenses) 23,000 10,968 12,032 47.69% 47,350 19,535 27,815 41.26% 5,400 3,807 1,593 70.50% <br /> Income(loss)before contributions and transfers 843,750 1,117,805 (274,055) 132.48% (502,500) 277,052 (779,552) -55.13% (18,450) 3,748 (22,198) -20.31% <br /> Contributions-connection fees - - - 0.00% 231,700 248,672 (16,972) 107.32% - - - 0.00% <br /> Transfers in - - - 0.00% - - - 0.00% 25,000 - 25,000 0.00% <br /> Transfers out (717,500) (580,289) (137,211) 80.88% (115,000) (115,000) - 100.00% (25,000) (25,000) - 100.00% <br /> NET INCOME(LOSS) 1269250 5379516 (411,266) 425.76% (385,800) 410,724 (7969524) -106.46% (18,450) (21,252) 21802 115.19% <br /> Items reclassified to balance sheet at year end: <br /> Capital Outlay (15,000) (15,904) 904 106.03% (611,500) - (611,500) 0.00% <br /> Bond Payment - - - 0.00% (175,000) (175,000) - 100.00% <br /> Revenues over/(under)expenditures 111,250 521,612 (410,362) (11172,300) 235,724 (19408,024) (18,450) (21,252) 2,802 <br /> *Recorded at year end <br />