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CITY OF ELK RIVER <br />ENTERPRISE FUNDS - BUDGET TO ACTUAL <br />MONTH ENDED JUNE, 2015 <br /> <br />LiquorSewerGarbageStormwater <br /> <br />Current Year to Budget % of Current Year to Budget % of Current Year to Budget % of Current Year to Budget % of <br /> Budget DateVariance Budget Budget DateVariance Budget Budget DateVariance Budget Budget DateVariance Budget <br />Sales and cost of sales: <br /> Sales$ 6,865,650$ 3,216,813$ 3,648,83746.85% <br /> Cost of sales (4,898,950) (2,034,970) (2,863,980)41.54% <br /> 1,966,700 1,181,843 <br /> Gross profit 784,85760.09% <br />Operating revenues: <br /> User charges$ -$ -$ -0.00%$ 1,758,200$ 742,527$ 1,015,67342.23%$ 1,302,000$ 545,208$ 756,79241.87%$ 418,000$ 74,578$ <br /> 343,42217.84% <br /> Delinquency collections - - -0.00% 1,300 - 1,3000.00% 12,000 - <br /> 12,0000.00% - - - <br /> Other 1,900 1,122 77859.05% 2,000 500 1,50025.00% 3,500 1,162 2,33833.20% <br /> - - - <br /> 1,900 1,122 1,761,500 743,027 1,317,500 546,370 418,000 74,578 <br /> Total operating revenues 77859.05% 1,018,47342.18% 771,13041.47% 343,42217.84% <br />Operating expenses: <br /> Personal services 624,900 295,764 329,13647.33% 526,560 201,276 325,28438.22% 26,650 12,367 14,28346.41% 87,150 <br /> 34,408 52,74239.48% <br /> Supplies 53,400 42,538 10,86279.66% 217,700 30,100 187,60013.83% 5,900 200 5,7003.39% 14,600 <br /> 1,159 13,4417.94% <br /> Other service charges 221,250 87,017 134,23339.33% 470,550 195,290 275,26041.50% 1,315,250 527,605 787,64540.11% 243,000 <br /> 134,334 108,66655.28% <br /> Depreciation * 123,000 - 123,0000.00% 977,950 - 977,9500.00% - - -0.00% <br /> 433,750 - 433,7500.00% <br /> 1,022,550 425,319 2,192,760 426,666 1,347,800 540,172 778,500 169,901 <br /> Total operating expenses 597,23141.59% 1,766,09419.46% 807,62840.08% 608,59921.82% <br /> 946,050 757,646 (431,260) 316,361 (30,300) 6,198 (360,500) (95,323) <br />Operating income (loss) 188,40480.09% (747,621) -73.36% (36,498) -20.46% (265,177) 26.44% <br />Nonoperating revenues (expenses): <br /> <br /> Interest income 25,000 14,862 10,13859.45% 100,000 35,266 64,73435.27% 6,250 3,348 2,90253.57% <br /> 900 969 (69)107.67% <br /> Grant revenue - - -0.00% 2,800,000 - 2,800,0000.00% - - <br /> -0.00% - - -0.00% <br /> Interest expense - - -0.00% (261,050) (23,364) (237,686) 8.95% - - <br /> -0.00% - - -0.00% <br /> 25,000 14,862 2,638,950 11,902 6,250 3,348 900 969 <br /> Total nonoperating revenues (expenses) 10,13859.45% 2,627,0480.45% 2,90253.57% (69)107.67% <br />Income (loss) before contributions and transfers 971,050 772,508 198,54279.55% 2,207,690 328,263 1,879,42714.87% (24,050) 9,546 (33,596) <br /> -39.69% (359,600) (94,354) (265,246) 26.24% <br />Contributions - connection fees - - -0.00% 630,700 197,291 433,40931.28% - - <br /> -0.00% 50,000 9,460 40,5400.00% <br />Transfers in - - -0.00% 1,000,000 - 1,000,0000.00% 14,600 - 14,6000.00% <br /> - 280,761 (280,761) <br />Transfers out (656,000) (290,668) (365,332) 44.31% (120,000) (20,000) (100,000) 16.67% (43,950) - (43,950) 0.00% <br /> - - - <br />NET INCOME (LOSS) 315,050 481,840 (166,790) 152.94% 3,718,390 505,554 3,212,83613.60% (53,400) 9,546 (62,946) -17.88% (309,600) <br /> 195,867 (505,467) -63.26% <br />Items reclassified to balance sheet at year end: <br /> Bond Proceeds - - - <br /> Capital Outlay (10,875,100) (3,415,032) (7,460,068)31.40% (180,000) (27,821) <br /> Bond Payment - - - <br />Revenues over/(under) expenditures 315,050 481,840 (166,790) (7,156,710) (2,909,478) (4,247,232) (53,400) 9,546 (62,946) (489,600) <br /> 168,046 (505,467) <br /> * Recorded at year end <br />