(Harlan) Gronewold, Bell, Kyhnn & Co. P.C. CPAs have released an audit report on Harlan Municipal Utilities.
The auditors reported that Electric Fund revenues (including non-operating) totaled $8,426,200 for the year ended June 30, 2025, a 2.6 percent increase from 2024. The revenues included $6,801,000 in sales to consumers and other operating revenue, $1,082,700 in sales to MISO and $542,500 in investment income.
Electric Fund expenses totaled $6,646,300, a 9.1 percent increase from the prior year, and included $4,477,700 for plant, distribution and transmission, $292,700 for administrative and general services, $353,600 for employee benefits, $1,318,900 for depreciation, and $2,300 for interest costs.
The auditors reported that Gas Fund revenues (including non-operating) totaled $4,475,100 for the year ended June 30, 2025, an 18.9 percent increase from 2024. The revenues included $4,341,200 in sales to consumers and other operating revenue and $132,900 in investment income.
Gas Fund expenses totaled $3,710,800, a 19.1 percent increase from the prior year, and included $3,131,200 for plant and distribution, $249,900 for administrative and general services, $141,400 for employee benefits and $118,600 for depreciation.
The auditors also reported that Water Fund revenues (including non-operating) totaled $3,647,000 for the year ended June 30, 2025, a 6.6 percent decrease from 2024. The revenues included $3,625,000 in sales to consumers and other operating revenue and $21,900 in investment income.
Water Fund expenses for the year totaled $2,873,400, a 14.2 percent increase from the prior year, and included $1,413,400 for plant and distribution, $298,500 for administrative and general services, $327,600 for employee benefits, $497,400 for depreciation, and $276,100 for interest costs.
The auditors also reported that Telecommunications Fund revenues (including nonoperating) totaled $2,020,300 for the year ended June 30, 2025, a 3.7 percent decrease from 2024. The revenues included $1,983,500 of sales to consumers and other operating revenue and $26,200 in interest income.
Telecommunications Fund expenses for the year totaled $2,442,600, a 5.9 percent increase from the prior year, and included $1,440,600 for plant and distribution, $216,600 for administrative and general services, $237,600 for employee benefits, $238,000 for depreciation, $220,500 for loss on capital asset impairment, and $45,700 for interest costs.
A copy of the audit report will soon be available for review in the office of the Auditor of State and the Utility office.








