5.2 ERMUSR 06-09-2020 - Laserfiche WebLink

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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 683,037 193,519 412,267 77,251 - non PP operating expenses TEMPORARY STAFFING - - - - - NA OFFICE SUPPLIES & EXPENSE 79,344 22,480 47,890 8,974 - non PP operating expenses LT & WATER CONSUMPTION/OFFICE 29,408 8,332 17,750 3,326 - non PP operating expenses BANK CHARGES 2,251 638 1,359 255 - non PP operating expenses LEGAL FEES 26,786 7,589 16,167 3,029 - non PP operating expenses AUDITING FEES 16,720 4,737 10,092 1,891 - non PP operating expenses INSURANCE 162,843 46,137 98,289 18,417 - non PP operating expenses UTILITY SHARE DEF COMP 89,001 25,216 53,719 10,066 - non PP operating expenses UTIL SH OF MEDICAL/DENTAL 714,622 202,468 431,331 80,823 - non PP operating expenses UTILITY SHARE OF PERA 241,529 68,430 145,782 27,317 - non PP operating expenses UTILITY SHARE OF FICA 227,281 64,394 137,182 25,705 - non PP operating expenses EMPLOYEES SICK PAY 131,695 37,312 79,488 14,895 - non PP operating expenses EMP HOLIDAY PAY 131,797 37,341 79,550 14,906 - non PP operating expenses EMPLOYEE VACATION & PTO 222,218 62,959 134,126 25,133 - non PP operating expenses UPMIC DISTRIBUTION 45,325 12,842 27,357 5,126 - non PP operating expenses CONSULTING FEES 19,655 5,569 11,863 2,223 - non PP operating expenses TELEPHONE 22,669 6,423 13,683 2,564 - non PP operating expenses ADVERTISING 16,686 4,728 10,071 1,887 - non PP operating expenses DUES & SUBSCRIPTIONS - FEES 97,465 27,614 58,828 11,023 - non PP operating expenses TRAVEL EXPENSE - - - - - NA SCHOOLS & MEETINGS 154,224 43,695 93,086 17,443 - non PP operating expenses MTCE OF GENERAL PLANT & OFFICE 5,436 1,540 3,281 615 - non PP operating expenses Total General & Administrative$ 3,119,992$ 883,961$ 1,883,163 $ 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 $ 27,527,204 $ 5,700,662 $ 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) (18,911) (624,248) - - plant in service Gain (Loss) on sale of capital assets (2,050) - - - (2,050)100% revenue TOTAL NON-OPERATING INCOME (EXPENSES)$ 82,440$ (18,911)$ (624,248) $ - $ 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 $ 26,438,480 $ 6,317,740 $ 1,068,193 $ 2,406,282 100%73%17%3%7% Page 2 of 2 78