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Exhibit 3-A
<br />2024 Power
<br />REVENUE REQUIREMENT Test Year Supply Distribution Customer Revenue Classification Basis
<br />Elk River Municipal Utilities
<br />Functionalization of 2024 Test Year Revenue Requirements
<br />CUST BLGS NOT PD/SENT FOR COLL 15,202 - - 15,202 - 100% customer
<br />Total Customer Accounts 430,394$ -$ -$ 430,394$ -$
<br />General & Administrative
<br />SALARIES/OFFICE & COMMISSION 885,000 39,753 682,932 133,564 28,751 non PP operating expenses
<br />TEMPORARY STAFFING - - - - - NA
<br />OFFICE SUPPLIES & EXPENSE 95,725 4,300 73,869 14,447 3,110 non PP operating expenses
<br />LT & WATER CONSUMPTION/OFFICE 24,245 1,089 18,709 3,659 788 non PP operating expenses
<br />BANK CHARGES 2,845 128 2,195 429 92 non PP operating expenses
<br />LEGAL FEES 35,361 1,588 27,287 5,337 1,149 non PP operating expenses
<br />AUDITING FEES 18,880 848 14,569 2,849 613 non PP operating expenses
<br />INSURANCE 183,582 8,246 141,665 27,706 5,964 non PP operating expenses
<br />UTILITY SHARE DEF COMP 111,229 4,996 85,833 16,787 3,613 non PP operating expenses
<br />UTIL SH OF MEDICAL/DENTAL 829,167 37,245 639,847 125,138 26,937 non PP operating expenses
<br />UTILITY SHARE OF PERA 308,017 13,836 237,689 46,486 10,006 non PP operating expenses
<br />UTILITY SHARE OF FICA 300,170 13,483 231,633 45,302 9,751 non PP operating expenses
<br />EMPLOYEES SICK PAY 496,745 22,313 383,325 74,969 16,138 non PP operating expenses
<br />EMP HOLIDAY PAY 179,076 8,044 138,188 27,026 5,818 non PP operating expenses
<br />EMPLOYEE VACATION & PTO 331,860 14,907 256,088 50,084 10,781 non PP operating expenses
<br />UPMIC DISTRIBUTION 112,540 5,055 86,844 16,985 3,656 non PP operating expenses
<br />LONGEVITY PAY 6,963 313 5,373 1,051 226 non PP operating expenses
<br />CONSULTING FEES 40,307 1,811 31,104 6,083 1,309 non PP operating expenses
<br />TELEPHONE 30,987 1,392 23,912 4,677 1,007 non PP operating expenses
<br />ADVERTISING 14,071 632 10,858 2,124 457 non PP operating expenses
<br />DUES & SUBSCRIPTIONS - FEES 123,647 5,554 95,415 18,661 4,017 non PP operating expenses
<br />TRAVEL EXPENSE - - - - - NA
<br />SCHOOLS & MEETINGS 199,541 8,963 153,981 30,115 6,482 non PP operating expenses
<br />MTCE OF GENERAL PLANT & OFFICE 10,072 452 7,772 1,520 327 non PP operating expenses
<br />Total General & Administrative 4,340,030$ 194,950$ 3,349,089$ 654,998$ 140,992$
<br />General Expense
<br />CIP REBATES - RESIDENTIAL 92,938 - - 92,938 - 100% customer
<br />CIP REBATES - COMMERCIAL 111,001 - - 111,001 - 100% customer
<br />CIP - ADMINISTRATION 180,070 - - 180,070 - 100% customer
<br />CIP - MARKETING 44,739 - - 44,739 - 100% customer
<br />CIP - LABOR 98,214 - - 98,214 - 100% customer
<br />CIP REBATES - LOW INCOME 3,762 - - 3,762 - 100% customer
<br />CIP - LOW INCOME LABOR 9,264 - - 9,264 - 100% customer
<br />ENVIRONMENTAL COMPLIANCE 31,460 - - 31,460 - 100% customer
<br />MISC GENERAL EXPENSE 3,431 - - 3,431 - 100% customer
<br />Total General Expense 574,879$ -$ -$ 574,879$ -$
<br />TOTAL OPERATING EXPENSES 39,990,857$ 29,102,783$ 8,797,208$ 1,720,514$ 370,351$
<br />OTHER OPERATING REVENUES
<br />LFG PROJECT - - - - - NA
<br />DISPERSED GENERATION CREDIT 4,800 4,800 - - - 100% power supply
<br />CONNECTION MAINTENANCE 317,234 - - - 317,234 100% revenue
<br />CUSTOMER PENALTIES 295,143 - - - 295,143 100% revenue
<br />SECURITY LIGHTS 260,837 - - - 260,837 100% revenue
<br />CONTRIBUTIONS FROM CUSTOMERS 690,934 - 690,934 - - 100% distribution
<br />TOTAL OTHER OPERATING REVENUES 1,568,948$ 4,800$ 690,934$ -$ 873,214$
<br />NON-OPERATING INCOME (EXPENSES)
<br />Interest income 338,157 - - - 338,157 100% revenue
<br />Miscellaneous revenue 925,800 - - - 925,800 100% revenue
<br />Interest expense and other (773,748) (404) (773,344) - - plant in service
<br />Gain (Loss) on sale of capital assets (16,154) - - - (16,154) 100% revenue
<br />TOTAL NON-OPERATING INCOME (EXPENSES)474,055$ (404)$ (773,344)$ -$ 1,247,803$
<br />TRANSFER TO CITY 1,527,629$ -$ -$ -$ 1,527,629$ 100% revenue
<br />MARGIN 2,672,669$ -$ -$ -$ 2,672,669$ 100% revenue
<br />TOTAL REVENUE REQUIREMENT 42,148,152$ 29,098,388$ 8,879,618$ 1,720,514$ 2,449,632$
<br />100%69%21%4%6%
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