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Exhibit 3-B
<br />Elk River Municipal Utilities
<br />2019 Test Year Water Plant Classification
<br />FY 2019
<br />REVENUE REQUIREMENTTEST YEARDemandCommodityClassification Basis
<br />LT & Water Consumption 3,097 2,076 1,021 operating expenses
<br />Bank Charges 228 153 75operating expenses
<br />Legal Fees 2,637 1,768 870operating expenses
<br />Auditing Fees 1,760 1,180 580operating expenses
<br />Insurance 9,849 6,601 3,248 operating expenses
<br />Deferred Comp 6,152 4,123 2,029 operating expenses
<br />Medical/Dental 73,647 49,360 24,287operating expenses
<br />PERA 17,309 11,601 5,708 operating expenses
<br />FICA 16,220 10,871 5,349 operating expenses
<br />Sick Pay 11,103 7,441 3,661 operating expenses
<br />Holiday Pay 9,366 6,277 3,089 operating expenses
<br />Vacation & PTO 14,995 10,050 4,945 operating expenses
<br />UPMIC Distribution 2,799 1,876 923operating expenses
<br />Mescellaneous - Wellhead - - -NA
<br />Consulting Fees 1,963 1,316 647operating expenses
<br />Telephone 2,328 1,560 768operating expenses
<br />Advertising 2,768 1,855 913operating expenses
<br />Dues & Subscriptions 18,515 12,409 6,106 operating expenses
<br />Travel Expense - - -NA
<br />Schools & Meetings 8,149 5,461 2,687 operating expenses
<br />Maintenance of General Plant & Office 571 383 188operating expenses
<br />TOTAL ADMINISTRATIVE EXPENSE 292,019 195,717 96,302
<br />GENERAL EXPENSE
<br />CIP Rebates - Residential - - -NA
<br />CIP Rebates - Commercial - - -NA
<br />CIP - Administration - - -NA
<br />CIP - Marketing - - -NA
<br />CIP - Labor - - -NA
<br />Environmental Compliance 393 393 -100% demand
<br />Misc General Expense 520 520 -100% demand
<br />TOTAL GENERAL EXPENSE 913 913 -
<br />TOTAL OPERATING EXPENSE 1,113,397 746,222 367,175
<br />NON-OPERATING REVENUES (EXPENSES)
<br />Interest income - - -NA
<br />Miscellaneous revenue - - -NA
<br />Interest expense and other (8,963) (8,963) -100% demand
<br />TOTAL NON-OPERATING REV (EXP)
<br /> (8,963) (8,963) -
<br />OTHER OPERATING REVENUE
<br />Connection maintenance - - -NA
<br />Customer penalties - - -NA
<br /> - - -
<br />TOTAL OTHER OPERATING REVENUE
<br />Developer and Connection Fees - - -NA
<br />MARGIN
<br /> - - -NA
<br />TOTAL REVENUE REQUIREMENT 1,122,360 755,185 367,175
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