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Exhibit 3-A Elk River Municipal Utilities Functionalization of 2019 Test Year Revenue Requirements 2019Power REVENUE REQUIREMENTTest YearSupplyDistributionCustomerRevenueClassification Basis MISC CUSTOMER ACCTS EXP-COMP 264,242 - - 264,242 - 100% customer CUST BLGS NOT PD/SENT FOR COLL 11,873 - - 11,873 - 100% customer Total Customer Accounts$ 317,934$ -$ - $ 317,934$ - General & Administrative SALARIES/OFFICE & COMMISSION 683,037 257,405 348,382 77,251 - non PP operating expenses TEMPORARY STAFFING - - - - - NA OFFICE SUPPLIES & EXPENSE 79,344 29,901 40,469 8,974 - non PP operating expenses LT & WATER CONSUMPTION/OFFICE 29,408 11,082 14,999 3,326 - non PP operating expenses BANK CHARGES 2,251 848 1,148 255 - non PP operating expenses LEGAL FEES 26,786 10,094 13,662 3,029 - non PP operating expenses AUDITING FEES 16,720 6,301 8,528 1,891 - non PP operating expenses INSURANCE 162,843 61,368 83,058 18,417 - non PP operating expenses UTILITY SHARE DEF COMP 89,001 33,540 45,395 10,066 - non PP operating expenses UTIL SH OF MEDICAL/DENTAL 714,622 269,308 364,491 80,823 - non PP operating expenses UTILITY SHARE OF PERA 241,529 91,021 123,191 27,317 - non PP operating expenses UTILITY SHARE OF FICA 227,281 85,652 115,924 25,705 - non PP operating expenses EMPLOYEES SICK PAY 131,695 49,630 67,171 14,895 - non PP operating expenses EMP HOLIDAY PAY 131,797 49,668 67,223 14,906 - non PP operating expenses EMPLOYEE VACATION & PTO 222,218 83,744 113,342 25,133 - non PP operating expenses UPMIC DISTRIBUTION 45,325 17,081 23,118 5,126 - non PP operating expenses CONSULTING FEES 19,655 7,407 10,025 2,223 - non PP operating expenses TELEPHONE 22,669 8,543 11,562 2,564 - non PP operating expenses ADVERTISING 16,686 6,288 8,511 1,887 - non PP operating expenses DUES & SUBSCRIPTIONS - FEES 97,465 36,730 49,712 11,023 - non PP operating expenses TRAVEL EXPENSE - - - - - NA SCHOOLS & MEETINGS 154,224 58,120 78,662 17,443 - non PP operating expenses MTCE OF GENERAL PLANT & OFFICE 5,436 2,049 2,773 615 - non PP operating expenses Total General & Administrative$ 3,119,992$ 1,175,779$ 1,591,345 $ 352,868$ - General Expense CIP REBATES - RESIDENTIAL 35,640 - - 35,640 - 100% customer CIP REBATES - COMMERCIAL 112,422 - - 112,422 - 100% customer CIP - ADMINISTRATION 6,606 - - 6,606 - 100% customer CIP - MARKETING 17,229 - - 17,229 - 100% customer CIP - LABOR 150,344 - - 150,344 - 100% customer CIP REBATES - LOW INCOME 8,405 - - 8,405 - 100% customer CIP - LOW INCOME LABOR 9,661 - - 9,661 - 100% customer ENVIRONMENTAL COMPLIANCE 29,188 - - 29,188 - 100% customer MISC GENERAL EXPENSE 614 - - 614 - 100% customer Total General Expense$ 370,109$ -$ - $ 370,109$ - TOTAL OPERATING EXPENSES$ 34,296,059 $ 28,410,588 $ 4,817,278 $ 1,068,193 $ - OTHER OPERATING REVENUES LFG PROJECT 1,102,835 1,102,835 - - - 100% power supply DISPERSED GENERATION CREDIT 4,800 4,800 - - - 100% power supply CONNECTION MAINTENANCE 194,295 - - - 194,295100% revenue CUSTOMER PENALTIES 254,553 - - - 254,553100% revenue SECURITY LIGHTS 220,881 - - - 220,881100% revenue WIND DELIVERY 7,170 - 7,170 - - 100% distribution TOTAL OTHER OPERATING REVENUES$ 1,784,534$ 1,107,635$ 7,170 $ - $ 669,729 NON-OPERATING INCOME (EXPENSES) Interest income 159,014 - - - 159,014100% revenue Miscellaneous revenue 568,635 - - - 568,635100% revenue Interest expense and other (643,159) (297,470) (345,689) - - plant in service Gain (Loss) on sale of capital assets (2,050) - - - (2,050)100% revenue TOTAL NON-OPERATING INCOME (EXPENSES)$ 82,440$ (297,470)$ (345,689) $ - $ 725,599 TRANSFER TO CITY$ 1,157,445$ -$ - $ - $ 1,157,445 100% revenue MARGIN$ 2,644,165$ -$ - $ - $ 2,644,165 100% revenue TOTAL REVENUE REQUIREMENT$ 36,230,694 $ 27,600,423 $ 5,155,797 $ 1,068,193 $ 2,406,282 100%76%14%3%7% Page 2 of 2 161