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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 />PERA 41,109 17,309 22,301 1,499 -total operating expenses
<br />FICA 38,523 16,220 20,899 1,405 -total operating expenses
<br />Sick Pay 26,370 11,103 14,306 962 -total operating expenses
<br />Holiday Pay 22,245 9,366 12,068 811 -total operating expenses
<br />Vacation & PTO 35,614 14,995 19,320 1,299 -total operating expenses
<br />UPMIC Distribution 6,648 2,799 3,607 242 -total operating expenses
<br />Mescellaneous - Wellhead - - - - -NA
<br />Consulting Fees 4,662 1,963 2,529 170 -total operating expenses
<br />Telephone 5,528 2,328 2,999 202 -total operating expenses
<br />Advertising 6,575 2,768 3,567 240 -total operating expenses
<br />Dues & Subscriptions 43,975 18,515 23,856 1,604 -total operating expenses
<br />Travel Expense - - - - -NA
<br />Schools & Meetings 19,354 8,149 10,499 706 -total operating expenses
<br />Maintenance of General Plant & Office 1,356 571 736 49 -total operating expenses
<br />TOTAL ADMINISTRATIVE EXPENSE 693,566 292,019 376,256 25,291 -
<br />GENERAL EXPENSE
<br />CIP Rebates - Residential 4,005 - - 4,005 -100% customer
<br />CIP Rebates - Commercial - - - - -NA
<br />CIP - Administration - - - - -NA
<br />CIP - Marketing 210 - - 210 -100% customer
<br />CIP - Labor 4,226 - - 4,226 -100% customer
<br />Environmental Compliance 934 393 507 34 -total operating expenses
<br />Misc General Expense 1,234 520 669 45 -total operating expenses
<br />TOTAL GENERAL EXPENSE 10,609 913 1,176 8,520 -
<br />TOTAL OPERATING EXPENSE 2,644,400 - 1,113,397 1,434,575 96,429 -
<br />NON-OPERATING REVENUES (EXPENSES)
<br />Interest income 38,097 - - - 38,097 100% revenue
<br />Miscellaneous revenue 248,960 - - - 248,960100% revenue
<br />Interest expense and other (32,939) (8,963) (23,976) - -fixed assets
<br />TOTAL NON-OPERATING REV (EXP)
<br /> 254,118 (8,963) (23,976) - 287,057
<br />OTHER OPERATING REVENUE
<br />Connection maintenance 50,583 - - - 50,583 100% revenue
<br />Customer penalties 17,865 - - - 17,865 100% revenue
<br /> 68,448 - - - 68,448
<br />TOTAL OTHER OPERATING REVENUE
<br />Developer and Connection Fees 428,662 - 428,662 - -100% distribution
<br />MARGIN
<br /> 343,997 - - - 343,997100% revenue
<br />TOTAL REVENUE REQUIREMENT 2,237,169 1,122,360 1,029,888 96,429 (11,508)
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