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City of Lino Lakes
<br />Sewer Fund Budet to Actual (Unaudited)
<br />For the Quarter Ended September 30, 2021
<br />Budget Actuals Prior Year Variance -
<br />Annual Thru Thru Thru Favorable
<br />Budget 09/30/2021 09/30/2021 09/30/2021 (Unfavorable)
<br />Revenues
<br />Current Assessments -$ -$ 354$ 354$ -$
<br />Penalties & Interest - - 171 101 70
<br />Sewer Hook Up Charge 29,000 21,750 51,167 25,127 26,040 (1)
<br />Interest On Investments 80,000 60,000 (15,691) - (15,691)
<br />Refunds and Reimbursements - - 15,276 - 15,276
<br />Sewer Sales 1,700,000 1,275,000 1,336,634 1,302,743 33,892 (2)
<br />Penalty 26,000 19,500 17,165 12,717 4,447
<br />Sale of Fixed Assets - - 13,750 - 13,750
<br /> Total Revenues 1,835,000 1,376,250 1,418,825 1,341,042 77,783
<br />Expenditures
<br />Personal Services 319,608 239,706 221,393 206,766 (14,627)
<br />Supplies 80,099 60,074 7,419 20,099 12,680
<br />Services & Charges 218,503 163,877 136,834 384,996 248,162 (3)
<br />Contractual Services 998,488 748,866 749,693 870,429 120,736 (4)
<br />Depreciation*500,000 375,000 - - -
<br />Capital Outlay 111,000 83,250 57,430 120,132 62,702 (5)
<br /> Total Expenditures 2,227,698 1,670,774 1,172,769 1,602,423 429,654
<br />Revenues Over
<br />(Under) Expenditures (392,698)$ (294,524)$ 246,056$ (261,381)$ 507,437$
<br />*Depreciation is factored out of contractual services. Depreciation is a non-cash expense calculated at year end.
<br />Item Explanation of items with variance greater than $20,000
<br />(1) Roughly 255 new customers YTD in 2021 compared to 125 in 2020. New customers primarily from Watermark.
<br />(2) Increase due to an increase in customers.
<br />(3) Lift Station No. 5 Forcemain Replacement was incorrectly coded to Professional Services instead of Capital Outlay
<br />in August 2020.
<br />(4) October Met Council Environmental Services (MCES) Sewer Charge was paid in September in 2020, but not paid until October
<br />in 2021. The remaining variance is due to an annual decrease in the charge totaling $46,903 or 5%.
<br />(5) Variance due to capital equipment purchased and capital projects in progress:
<br />2021 - 50% Utilities Vehicle, 50% Lawn Mower, Lift Station #4 Pump Rebuild, Lift Station #8 Generator
<br />2020 - 50% Utilities Vehicle, Trailer Mounted Jetter
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