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2023 Management Letter
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2023 Management Letter
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11/20/2025 10:26:15 AM
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10/7/2025 6:35:02 PM
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FIN02620
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Management letter
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<br />-14- <br />SEWER FUND <br /> <br />The following graph presents five years of comparative operating results for the City’s Sewer Fund: <br />2019 2020 2021 2022 2023 <br />Operating Revenue $65,428 $61,943 $55,823 $61,942 $58,207 <br />Operating Expenses $56,516 $60,903 $54,102 $64,472 $75,447 <br />Operating Income (Loss)$8,912 $1,040 $1,721 $(2,530)$(17,240) <br />Income Before Depreciation $33,889 $18,147 $17,787 $13,536 $79 <br /> $(20,000) <br /> $(10,000) <br />$– <br /> $10,000 <br /> $20,000 <br /> $30,000 <br /> $40,000 <br /> $50,000 <br /> $60,000 <br /> $70,000 <br /> $80,000 <br />Sewer Fund <br />Year Ended December 31, <br /> The Sewer Fund ended 2023 with a total net position of $1,092,090, an increase of $7,060 from the prior <br />year. Of this, $556,464 represents the investment in capital assets, leaving unrestricted net position of <br />$535,626. <br /> <br />Operating revenue in the Sewer Fund decreased $3,735 from the prior year. <br /> <br />Sewer Fund operating expenses for 2023 increased $10,975 from the previous year. The increase is due to <br />an increase in Metropolitan Council Environmental Services charges in the current year. <br />
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