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Exhibit 3-D
<br />2024
<br />REVENUE REQUIREMENT Test Year Customer Classification Basis
<br />Elk River Municipal Utilities
<br />2024 Test Year Customer Classification
<br />METER READING EXPENSE 47,697 47,697 100% Customer
<br />COLLECTING EXP DISC/RECONNECT 11,844 11,844 100% Customer
<br />MISC CUSTOMER ACCTS EXP-COMP 355,651 355,651 100% Customer
<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 133,564 133,564 100% Customer
<br />TEMPORARY STAFFING - - NA
<br />OFFICE SUPPLIES & EXPENSE 14,447 14,447 100% Customer
<br />LT & WATER CONSUMPTION/OFFICE 3,659 3,659 100% Customer
<br />BANK CHARGES 429 429 100% Customer
<br />LEGAL FEES 5,337 5,337 100% Customer
<br />AUDITING FEES 2,849 2,849 100% Customer
<br />INSURANCE 27,706 27,706 100% Customer
<br />UTILITY SHARE DEF COMP 16,787 16,787 100% Customer
<br />UTIL SH OF MEDICAL/DENTAL 125,138 125,138 100% Customer
<br />UTILITY SHARE OF PERA 46,486 46,486 100% Customer
<br />UTILITY SHARE OF FICA 45,302 45,302 100% Customer
<br />EMPLOYEES SICK PAY 74,969 74,969 100% Customer
<br />EMP HOLIDAY PAY 27,026 27,026 100% Customer
<br />EMPLOYEE VACATION & PTO 50,084 50,084 100% Customer
<br />UPMIC DISTRIBUTION 16,985 16,985 100% Customer
<br />LONGEVITY PAY 1,051 1,051 100% Customer
<br />CONSULTING FEES 6,083 6,083 100% Customer
<br />TELEPHONE 4,677 4,677 100% Customer
<br />ADVERTISING 2,124 2,124 100% Customer
<br />DUES & SUBSCRIPTIONS - FEES 18,661 18,661 100% Customer
<br />TRAVEL EXPENSE - - NA
<br />SCHOOLS & MEETINGS 30,115 30,115 100% Customer
<br />MTCE OF GENERAL PLANT & OFFICE 1,520 1,520 100% Customer
<br />Total General & Administrative 654,998$ 654,998$
<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 1,720,514$ 1,720,514$
<br />OTHER OPERATING REVENUES
<br />LFG PROJECT - - NA
<br />DISPERSED GENERATION CREDIT - - NA
<br />CONNECTION MAINTENANCE - - NA
<br />CUSTOMER PENALTIES - - NA
<br />SECURITY LIGHTS - - NA
<br />CONTRIBUTIONS FROM CUSTOMERS - - NA
<br />TOTAL OTHER OPERATING REVENUES -$ -$
<br />NON-OPERATING INCOME (EXPENSES)
<br />Interest income - - NA
<br />Miscellaneous revenue - - NA
<br />Interest expense and other - - NA
<br />Gain (Loss) on sale of capital assets - - NA
<br />TOTAL NON-OPERATING INCOME (EXPENSES)-$ -$
<br />TRANSFER TO CITY -$ -$ NA
<br />MARGIN -$ -$ NA
<br />TOTAL REVENUE REQUIREMENT 1,720,514$ 1,720,514$
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