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<br /> <br />Current <br /> Budget <br /> <br /> Year to Date <br />Actual <br /> Budget <br />Variance <br /> % of <br /> Budget <br /> <br /> Current <br /> Budget <br /> <br /> Year to Date <br />Actual <br /> Budget <br />Variance <br /> % of <br /> Budget <br /> <br /> Current <br /> Budget <br /> <br /> Year to Date <br />Actual <br /> Budget <br />Variance <br /> % of <br /> Budget <br /> <br /> Current <br /> Budget <br /> <br /> Year to Date <br />Actual <br /> Budget <br />Variance <br /> % of <br /> Budget <br />Sales and cost of sales: <br /> Sales 7,004,150$ 2,653,065$ 4,351,085$ 37.88% <br /> Cost of sales (5,008,100) (1,451,377) (3,556,723) 28.98% <br /> Gross profit 1,996,050 1,201,688 794,362 60.20% <br />Operating revenues: <br /> User charges - - - 0.00%1,915,000$ 643,622$ 1,271,378$ 33.61%1,366,000$ 446,728$ 919,272$ 32.70%445,000$ 192,863$ 252,137$ 43.34% <br /> Delinquency collections - - - 0.00%2,000 - 2,000 0.00%10,500 - 10,500 0.00%- - - 0.00% <br /> Other 1,700 1,600 100 94.12%2,000 - 2,000 0.00%2,500 538 1,962 21.52%- - - 0.00% <br /> Total operating revenues 1,700 1,600 100 94.12%1,919,000 643,622 1,275,378 33.54%1,379,000 447,266 931,734 32.43%445,000 192,863 252,137 43.34% <br />Operating expenses: <br /> Personal services 663,300 250,090 413,210 37.70%555,800 209,361 346,439 37.67%24,450 7,323 17,127 29.95%86,000 28,552 57,448 33.20% <br /> Supplies 20,700 5,303 15,397 25.62%206,800 33,737 173,063 16.31%21,400 594 20,806 2.78%2,000 - 2,000 0.00% <br /> Other service charges 241,500 80,429 161,071 33.30%552,000 242,074 309,926 43.85%1,457,200 475,321 981,879 32.62%458,200 216,108 242,092 47.16% <br /> Depreciation *125,000 - 125,000 0.00%1,425,000 - 1,425,000 0.00%- - - 0.00%448,000 - 448,000 0.00% <br /> Total operating expenses 1,050,500 335,822 714,678 31.97%2,739,600 485,172 2,254,428 17.71%1,503,050 483,238 1,019,812 32.15%994,200 244,660 749,540 24.61% <br />Operating income (loss)947,250 867,466 79,784 91.58%(820,600) 158,450 (979,050) -19.31%(124,050) (35,972) (88,078) 29.00%(549,200) (51,797) (497,403) 9.43% <br />Nonoperating revenues (expenses): <br /> Interest income 35,000 19,814 15,186 56.61%80,000 19,781 60,219 24.73%8,000 1,809 6,191 22.61%4,000 2,386 1,614 59.65% <br /> Grant revenue - - - 0.00%- 118,838 (118,838) 0.00%- - - 0.00%- - - 0.00% <br /> Interest expense - - - 0.00%(264,350) (22,368) (241,982) 8.46%- - - 0.00%- - - 0.00% <br /> Total nonoperating revenues (expenses)35,000 19,814 15,186 56.61%(184,350) 116,251 (300,601) -63.06%8,000 1,809 6,191 22.61%4,000 2,386 1,614 59.65% <br />Income (loss) before contributions and transfers 982,250 887,280 94,970 90.33%(1,004,950) 274,701 (1,279,651) -27.33%(116,050) (34,163) (81,887) 29.44%(545,200) (49,411) (495,789) 9.06% <br />Contributions - connection fees - - - 0.00%500,000 640,422 (140,422) 128.08%- - - 0.00%53,000 - 53,000 0.00% <br />Transfers in - - - 0.00%- - - 0.00%44,600 - 44,600 0.00%- - - 0.00% <br />Transfers out (762,850) - (762,850) 0.00%(125,000) - (125,000) 0.00%(46,150) - (46,150) 0.00%(15,000) - (15,000) 0.00% <br />NET INCOME (LOSS)219,400 887,280 (667,880) 404.41%(629,950) 915,123 (1,545,073) -145.27%(117,600) (34,163) (83,437) 29.05%(507,200) (49,411) (457,789) 9.74% <br />Items reclassified to balance sheet at year end: <br /> Capital Outlay (100,500) (904,741) 804,241 900.24%(150,000) - (150,000) 0.00% <br /> Bond Payment (405,000) (405,000) - 100.00% <br />Revenues over/(under) expenditures 219,400 887,280 (667,880) (1,135,450) (394,618) (740,832) (117,600) (34,163) (83,437) (657,200) (49,411) (607,789) 7.52% <br /> * Recorded at yearend <br />Stormwater <br />CITY OF ELK RIVER <br />ENTERPRISE FUNDS - BUDGET TO ACTUAL <br />MONTH ENDED MAY 31, 2017 <br />Liquor Sewer Garbage