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ELK RIVER MUNICIPAL UTILITIES <br />ELK RIVER, MINNESOTA <br />STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION <br />FOR PERIOD ENDING MARCH 2O24 <br />2024 <br />2024 <br />2024 <br />2024 <br />YTD <br />ANNUAL <br />2024 YTD <br />2023 <br />2023 <br />YTD <br />2023 v. 2024 <br />Electric <br />MARCH <br />YTD <br />BUDGET <br />BUDGET <br />Bud Var% <br />MARCH <br />YTD <br />VARIANCE <br />Actual Var% <br />ELECTRIC MAPPING <br />19,282 <br />72,639 <br />24,999 <br />100,000 <br />191 <br />17,294 <br />54,277 <br />18,362 <br />34 <br />MTCE OF OH SECONDARY <br />1,322 <br />3,729 <br />6,249 <br />25,000 <br />(40) <br />1,057 <br />4,364 <br />(634) <br />(15) <br />MTCE OF URD SECONDARY <br />3,794 <br />9,988 <br />15,000 <br />60,000 <br />(33) <br />5,406 <br />10,169 <br />(180) <br />(2) <br />TRANSPORTATION EXPENSE <br />29,688 <br />94,727 <br />75,000 <br />300,000 <br />26 <br />44,819 <br />94,777 <br />(50) <br />0 <br />Total For Maintenance Expense: <br />193,874 <br />579,337 <br />509,625 <br />1,668,500 <br />14 <br />200,829 <br />459,473 <br />119,864 <br />26 <br />Depreciation & Amortization <br />DEPRECIATION <br />219,545 <br />657,680 <br />609,870 <br />2,439,475 <br />8 <br />208,101 <br />625,647 <br />32,033 <br />5 <br />AMORTIZATION <br />55,677 <br />167,033 <br />167,034 <br />668,136 <br />0 <br />55,677 <br />167,033 <br />0 <br />0 <br />Total For Depreciation & Amortization: <br />275,223 <br />824,714 <br />776,904 <br />3,107,611 <br />6 <br />263,778 <br />792,681 <br />32,033 <br />4 <br />Interest Expense <br />INTEREST EXPENSE - BONDS <br />70,163 <br />211,726 <br />211,726 <br />845,673 <br />0 <br />73,213 <br />220,839 <br />(9,112) <br />(4) <br />AMORTIZATION OF DEBT DISCOU <br />(4,988) <br />(14,965) <br />(14,965) <br />(59,863) <br />0 <br />(4,988) <br />(14,965) <br />0 <br />0 <br />Total For Interest Expense: <br />65,174 <br />196,761 <br />196,761 <br />785,810 <br />0 <br />68,224 <br />205,873 <br />(9,112) <br />(4) <br />Other Operating Expense <br />EV CHARGING EXPENSE <br />179 <br />586 <br />774 <br />3,100 <br />(24) <br />(424) <br />206 <br />379 <br />184 <br />LOSS ON DISPOSITION OF PROP (C <br />4,105 <br />4,105 <br />0 <br />155,800 <br />0 <br />0 <br />0 <br />4,105 <br />0 <br />OTHER DONATIONS <br />0 <br />0 <br />750 <br />3,000 <br />(100) <br />0 <br />0 <br />0 <br />0 <br />PENSION EXPENSE <br />0 <br />0 <br />0 <br />295,000 <br />0 <br />0 <br />0 <br />0 <br />0 <br />OTHER INTEREST EXPENSE <br />0 <br />0 <br />0 <br />0 <br />0 <br />0 <br />378 <br />(378) <br />(100) <br />INTEREST EXPENSE - METER DEP <br />4,733 <br />14,115 <br />12,500 <br />50,000 <br />13 <br />3,913 <br />11,729 <br />2,386 <br />20 <br />Total For Other Operating Expense: <br />9,019 <br />18,808 <br />14,025 <br />506,900 <br />34 <br />3,489 <br />12,314 <br />6,494 <br />53 <br />Customer Accounts Expense <br />METER READING EXPENSE <br />2,427 <br />9,086 <br />11,750 <br />47,000 <br />(23) <br />3,198 <br />9,114 <br />(27) <br />0 <br />DISCONNECURECONNECT EXPEN <br />399 <br />2,271 <br />5,499 <br />22,000 <br />(59) <br />1,542 <br />4,119 <br />(1,848) <br />(45) <br />MISC CUSTOMER ACCOUNTS EXP <br />28,810 <br />84,031 <br />86,250 <br />345,000 <br />(3) <br />27,579 <br />80,233 <br />3,797 <br />5 <br />BAD DEBT EXPENSE & RECOVER <br />(29) <br />2,857 <br />6,249 <br />25,000 <br />(54) <br />1,693 <br />1,813 <br />1,044 <br />58 <br />Total For Customer Accounts Expense: <br />31,607 <br />98,246 <br />109,749 <br />439,000 <br />(10) <br />34,014 <br />95,281 <br />2,965 <br />3 <br />Administrative Expense <br />SALARIES OFFICE & COMMISSION <br />70,369 <br />217,921 <br />227,000 <br />908,000 <br />(4) <br />76,000 <br />205,674 <br />12,246 <br />6 <br />TEMPORARY STAFFING <br />0 <br />0 <br />999 <br />4,000 <br />(100) <br />0 <br />0 <br />0 <br />0 <br />OFFICE SUPPLIES <br />5,808 <br />22,748 <br />31,250 <br />125,000 <br />(27) <br />10,141 <br />37,996 <br />(15,247) <br />(40) <br />ELECTRIC & WATER CONSUMPTI <br />2,019 <br />6,163 <br />9,999 <br />40,000 <br />(38) <br />(4,646) <br />6,747 <br />(584) <br />(9) <br />BANK FEES <br />126 <br />444 <br />624 <br />2,500 <br />(29) <br />141 <br />460 <br />(16) <br />(3) <br />LEGAL FEES <br />417 <br />2,330 <br />7,500 <br />30,000 <br />(69) <br />3,445 <br />7,108 <br />(4,778) <br />(67) <br />AUDITING FEES <br />1,640 <br />4,920 <br />5,499 <br />22,000 <br />(11) <br />1,623 <br />4,869 <br />50 <br />1 <br />165 <br />