|
Exhibit 3-A
<br />Elk River Municipal Utilities
<br />Functionalization of 2019 Test Year Water Revenue Requirements
<br />2019
<br />REVENUE REQUIREMENTTEST YEARPlantDistributionCustomerRevenueFunctionalization Basis
<br />OPERATING EXPENSES
<br />PRODUCTION EXPENSE
<br />Maintenance of Structures 57,354 57,354 - - -100% plant
<br />TOTAL PRODUCTION EXPENSE 57,354 57,354 - - -
<br />PUMPING EXPENSE
<br />Supervision 49,455 49,455 - - -100% plant
<br />Electric & Gas Utilities 218,681 218,681 - - -100% plant
<br />Sampling 13,681 13,681 - - -100% plant
<br />Chemical Feed 18,435 18,435 - - -100% plant
<br />Maintenance of Electric Pumping - - - - -NA
<br />Maintenance of Wells 144,649 144,649 - - -100% plant
<br />SCADA - Pumping 3,767 3,767 - - -100% plant
<br />TOTAL PUMPING EXPENSE 448,668 448,668 - - -
<br />DISTRIBUTION EXPENSE
<br />Maintenance of Water Mains 69,733 - 69,733 - -100% distribution
<br />Locate Water Lines 15,704 - 15,704 - -100% distribution
<br />Locate Water Main - - - - -NA
<br />Water Meter Service 41,578 - 41,578 - -100% distribution
<br />Maintenance of Customers Service 22,143 - 22,143 - -100% distribution
<br />Water Mapping 12,404 - 12,404 - -100% distribution
<br />Maintenance of Water Hydrants - PU 18,159 - 18,159 - -100% distribution
<br />Maintenance of Water Hydrants - PR 2,897 - 2,897 - -100% distribution
<br />Water Clothing/PPE 7,823 - 7,823 - -100% distribution
<br />Wages/Water 6,121 - 6,121 - -100% distribution
<br />Transportation Expense 11,073 - 11,073 - -100% distribution
<br />General Expense/Water Permit 13,733 - 13,733 - -100% distribution
<br />TOTAL DISTRIBUTION EXPENSE 221,368 - 221,368 - -
<br />DEPRECIATION & AMORTIZATION
<br />Depreciation 1,146,324 311,930 834,394 - -fixed assets
<br />TOTAL DEPRECIATION 1,146,324 311,930 834,394 - -
<br />OTHER OPERATING EXPENSE
<br />Dam Maintenance Expense 1,442 1,442 - - -100% plant
<br />Pension Expense - - - - -NA
<br />OPEB Expense - - - - -NA
<br />Interest Paid on Meter Deposit 730 - - 730 -100% customer
<br />Rental Property Expense 2,544 1,071 1,380 93 -total operating expenses
<br />TOTAL OTHER OPERATING EXPENSE 4,716 2,513 1,380 823 -
<br />CONSUMER ACCOUNTS EXPENSE
<br />Meter Reading Expense 1,334 - - 1,334 -100% customer
<br />Miscellaneous Customer Accounts Expense 60,461 - - 60,461 -100% customer
<br />Cust Billings Not Paid - - - - -NA
<br />TOTAL CONSUMER ACCOUNTS EXPENSE 61,795 - - 61,795 -
<br />ADMINISTRATIVE EXPENSE
<br />Salaries Office & Commission 193,488 81,466 104,966 7,056 -total operating expenses
<br />Temporary Staffing - - - - -total operating expenses
<br />Office Supplies & Expense 16,858 7,098 9,145 615 -total operating expenses
<br />LT & Water Consumption 7,355 3,097 3,990 268 -total operating expenses
<br />Bank Charges 542 228 294 20 -total operating expenses
<br />Legal Fees 6,264 2,637 3,398 228 -total operating expenses
<br />Auditing Fees 4,180 1,760 2,268 152 -total operating expenses
<br />Insurance 23,391 9,849 12,690 853 -total operating expenses
<br />Deferred Comp 14,612 6,152 7,927 533 -total operating expenses
<br />Medical/Dental 174,917 73,647 94,892 6,378 -total operating expenses
<br />page 1 of 2
<br />
|