TOWN OF READING, MASSACHUSETTS
MUNICIPAL LIGHT DEPARTMENT
BUDGETED OPERATING EXPENSE VARIANCE REPORT
12/31/07
SCHEDULE G
     ACTUAL      BUDGET       %
OPERATION EXPENSES: YEAR TO DATE YEAR TO DATE VARIANCE * CHANGE
 PURCHASED POWER BASE EXPENSE 11,072,108.30 10,833,008.00 239,100.30 2.21%
 OPERATION SUPER AND ENGIN-TRANS 0.00 0.00 0.00 0.00%
 OPERATION SUP AND ENGINEERING EXP 149,360.38 138,559.00 10,801.38 7.80%
 STATION SUP LABOR AND MISC 49,742.39 50,998.00 (1,255.61) -2.46%
 LINE MISC LABOR AND EXPENSE 342,266.69 283,560.00 58,706.69 20.70%
 STATION LABOR AND EXPENSE 232,702.01 234,555.00 (1,852.99) -0.79%
 STREET LIGHTING EXPENSE 29,220.16 50,641.00 (21,420.84) -42.30%
 METER EXPENSE 190,513.26 207,831.00 (17,317.74) -8.33%
 MISC DISTRIBUTION EXPENSE 158,560.59 174,443.00 (15,882.41) -9.10%
 METER READING LABOR & EXPENSE 37,671.96 26,913.00 10,758.96 39.98%
 ACCT & COLL LABOR & EXPENSE 781,079.19 753,581.00 27,498.19 3.65%
 UNCOLLECTIBLE ACCOUNTS 49,999.98 49,998.00 1.98 0.00%
 ENERGY AUDIT EXPENSE 252,735.88 287,423.00 (34,687.12) -12.07%
 ADMIN & GEN SALARIES 383,628.19 386,986.00 (3,357.81) -0.87%
 OFFICE SUPPLIES & EXPENSE 113,165.00 107,636.00 5,529.00 5.14%
 OUTSIDE SERVICES 198,849.48 449,244.00 (250,394.52) -55.74%
 PROPERTY INSURANCE 163,076.46 214,746.00 (51,669.54) -24.06%
 INJURIES AND DAMAGES 30,871.40 34,728.00 (3,856.60) -11.11%
 EMPLOYEES PENSIONS & BENEFITS 487,340.03 483,980.00 3,360.03 0.69%
 MISC GENERAL EXPENSE 105,601.54 181,235.00 (75,633.46) -41.73%
 RENT EXPENSE 86,823.94 106,002.00 (19,178.06) -18.09%
   TOTAL OPERATION EXPENSES 3,843,208.53 4,223,059.00 (379,850.47) -8.99%
MAINTENANCE EXPENSES:
 MAINT OF TRANSMISSION PLANT 1,362.50 1,500.00 (137.50) -9.17%
 MAINT OF STRUCT AND EQUIPMENT 152,382.57 148,333.00 4,049.57 2.73%
 MAINT OF LINES - OH 687,727.87 680,579.00 7,148.87 1.05%
 MAINT OF LINES - UG 61,227.41 97,970.00 (36,742.59) -37.50%
 MAINT OF LINE TRANSFORMERS 36,703.65 90,000.00 (53,296.35) -59.22%
 MAINT OF ST LT & SIG SYSTEM 98.80 5,426.00 (5,327.20) -98.18%
 MAINT OF GARAGE AND STOCKROOM 224,939.09 308,797.00 (83,857.91) -27.16%
 MAINT OF METERS 0.00 16,260.00 (16,260.00) -100.00%
 MAINT OF GEN PLANT 42,521.00 71,520.00 (28,999.00) -40.55%
   TOTAL MAINTENANCE EXPENSES 1,206,962.89 1,420,385.00 (213,422.11) -15.03%
   DEPRECIATION EXPENSE  1,503,150.00 1,519,320.00 (16,170.00) -1.06%
   PURCHASED POWER FUEL EXPENSE 19,348,161.74 21,044,966.00 (1,696,804.26) -8.06%
   VOLUNTARY PAYMENTS TO TOWNS 564,861.00 578,400.00 (13,539.00) -2.34%
TOTAL OPERATING EXPENSES 37,538,452.46 39,619,138.00 (2,080,685.54) -5.25%
 
 *  ( ) = ACTUAL UNDER BUDGET