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Exhibit 3-B
<br />2024
<br />REVENUE REQUIREMENT Test Year Demand Energy Classification Basis
<br />Elk River Municipal Utilities
<br />2024 Test Year Power Supply Classification
<br />COLLECTING EXP DISC/RECONNECT - - - NA
<br />MISC CUSTOMER ACCTS EXP-COMP - - - NA
<br />CUST BLGS NOT PD/SENT FOR COLL - - - NA
<br />Total Customer Accounts -$ -$ -$
<br />General & Administrative
<br />SALARIES/OFFICE & COMMISSION 39,753 10,420 29,333 total revenue requirement
<br />TEMPORARY STAFFING - - - NA
<br />OFFICE SUPPLIES & EXPENSE 4,300 1,127 3,173 total revenue requirement
<br />LT & WATER CONSUMPTION/OFFICE 1,089 285 804 total revenue requirement
<br />BANK CHARGES 128 33 94 total revenue requirement
<br />LEGAL FEES 1,588 416 1,172 total revenue requirement
<br />AUDITING FEES 848 222 626 total revenue requirement
<br />INSURANCE 8,246 2,162 6,085 total revenue requirement
<br />UTILITY SHARE DEF COMP 4,996 1,310 3,687 total revenue requirement
<br />UTIL SH OF MEDICAL/DENTAL 37,245 9,763 27,483 total revenue requirement
<br />UTILITY SHARE OF PERA 13,836 3,627 10,209 total revenue requirement
<br />UTILITY SHARE OF FICA 13,483 3,534 9,949 total revenue requirement
<br />EMPLOYEES SICK PAY 22,313 5,849 16,465 total revenue requirement
<br />EMP HOLIDAY PAY 8,044 2,108 5,935 total revenue requirement
<br />EMPLOYEE VACATION & PTO 14,907 3,907 10,999 total revenue requirement
<br />UPMIC DISTRIBUTION 5,055 1,325 3,730 total revenue requirement
<br />LONGEVITY PAY 313 82 231 total revenue requirement
<br />CONSULTING FEES 1,811 475 1,336 total revenue requirement
<br />TELEPHONE 1,392 365 1,027 total revenue requirement
<br />ADVERTISING 632 166 466 total revenue requirement
<br />DUES & SUBSCRIPTIONS - FEES 5,554 1,456 4,098 total revenue requirement
<br />TRAVEL EXPENSE - - - NA
<br />SCHOOLS & MEETINGS 8,963 2,349 6,614 total revenue requirement
<br />MTCE OF GENERAL PLANT & OFFICE 452 119 334 total revenue requirement
<br />Total General & Administrative 194,950$ 51,101$ 143,850$
<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 />CIP REBATES - LOW INCOME - - - NA
<br />CIP - LOW INCOME LABOR - - - NA
<br />ENVIRONMENTAL COMPLIANCE - - - NA
<br />MISC GENERAL EXPENSE - - - NA
<br />Total General Expense -$ -$ -$
<br />TOTAL OPERATING EXPENSES 29,102,783$ 7,632,007$ 21,470,777$
<br />OTHER OPERATING REVENUES
<br />LFG PROJECT - - - NA
<br />DISPERSED GENERATION CREDIT 4,800 4,800 - 100% demand
<br />CONNECTION MAINTENANCE - - - NA
<br />CUSTOMER PENALTIES - - - NA
<br />SECURITY LIGHTS - - - NA
<br />CONTRIBUTIONS FROM CUSTOMERS - - - NA
<br />TOTAL OTHER OPERATING REVENUES 4,800$ 4,800$ -$
<br />NON-OPERATING INCOME (EXPENSES)
<br />Interest income - - - NA
<br />Miscellaneous revenue - - - NA
<br />Interest expense and other (404) (106) (298) total revenue requirement
<br />Gain (Loss) on sale of capital assets - - - NA
<br />TOTAL NON-OPERATING INCOME (EXPENSES)(404)$ (106)$ (298)$
<br />TRANSFER TO CITY -$ -$ -$ NA
<br />MARGIN -$ -$ -$ NA
<br />TOTAL REVENUE REQUIREMENT 29,098,388$ 7,627,313$ 21,471,075$
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