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City of Lino Lakes <br />Sewer Fund Budget to Actual (Unaudited) <br />For the Quarter Ended June 30, 2024 <br />Budget Actuals Prior Year Variance - <br />Annual Thru Thru Thru Favorable <br />Budget 06/30/2025 06/30/2025 06/30/2024 (Unfavorable) <br />Revenues <br />Sewer Hook Up Charge 33,000$ 16,500$ 16,600$ 13,260$ 3,340$ <br />Interest On Investments 70,000 35,000 98,322 89,303 9,019 <br />Change in FV of Investments - - 122,179 29,384 92,795 (A) <br />Sewer Sales 2,071,925 1,035,963 1,111,818 1,043,361 68,457 (B) <br />Penalty 35,000 17,500 6,472 19,179 (12,707) <br /> Total Revenues 2,209,925 1,104,963 1,355,391 1,194,487 160,904 <br />Expenditures <br />Personal Services 450,592 225,296 193,376 181,366 (12,010) <br />Supplies 91,200 45,600 3,192 22,725 19,533 <br />Services & Charges 355,405 177,703 111,163 182,261 71,098 (C) <br />Contractual Services 2,127,555 1,063,778 788,331 762,741 (25,590) (D) <br />Capital Outlay 821,000 410,500 719,256 32,608 (686,648) (E) <br /> Total Expenditures 3,845,752 1,922,876 1,815,318 1,181,701 (633,617) <br />Revenues Over <br />(Under) Expenditures (1,635,827)$ (817,914)$ (459,927)$ 12,786$ (472,713)$ <br />Item Explanation of items with variance greater than $20,000 <br />(A) Interest rates and unrealized gains are favorable and surpassing budget expectations and Q2 2024 performance. <br />(B) Increase in sewer rates combined with an increase in accounts. In addition, there are 40 additional sewer accounts <br />at the end of Q2 2025, compared to Q2 2024. <br />(C) Additional professional services in Q1 & Q2 in 2024 for lift station maintenance activities with no similar level of activity <br />through Q2 2025. <br />(D) Met Council MCES charges increased 4.2% over 2024 rate. <br />(E) 2025 CIP Items - Purchase of Vactor Truck (#518) - $637,341, Utilities Truck (#317) - $33,035 (Sewer Portion), <br /> Lift Station #53 Generator Replacement - $37,375 <br />Page 56 of 228