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Exhibit 3-A
<br />2024
<br />REVENUE REQUIREMENT TEST YEAR Plant Distribution Customer Revenue Functionalization Basis
<br />OPERATING EXPENSES
<br />PRODUCTION EXPENSE
<br />Maintenance of Structures 118,774 118,774 - - - 100% plant
<br />TOTAL PRODUCTION EXPENSE 118,774 118,774 - - -
<br />PUMPING EXPENSE
<br />Supervision 69,969 69,969 - - - 100% plant
<br />Electric & Gas Utilities 256,685 256,685 - - - 100% plant
<br />Sampling 21,964 21,964 - - - 100% plant
<br />Chemical Feed 38,920 38,920 - - - 100% plant
<br />Maintenance of Electric Pumping - - - - - NA
<br />Maintenance of Wells 260,692 260,692 - - - 100% plant
<br />SCADA - Pumping 13,837 13,837 - - - 100% plant
<br />TOTAL PUMPING EXPENSE 662,067 662,067 - - -
<br />DISTRIBUTION EXPENSE
<br />Maintenance of Water Mains 161,765 - 161,765 - - 100% distribution
<br />Locate Water Lines 13,728 - 13,728 - - 100% distribution
<br />Locate Water Main - - - - - NA
<br />Water Meter Service 100,494 - 100,494 - - 100% distribution
<br />Backflow Device Inspection 19,532 - 19,532 - - 100% distribution
<br />Maintenance of Customers Service 33,583 - 33,583 - - 100% distribution
<br />Water Mapping 25,858 - 25,858 - - 100% distribution
<br />Maintenance of Water Hydrants - PU 22,736 - 22,736 - - 100% distribution
<br />Maintenance of Water Hydrants - PR 4,990 - 4,990 - - 100% distribution
<br />Water Clothing/PPE 9,528 - 9,528 - - 100% distribution
<br />Wages/Water 7,617 - 7,617 - - 100% distribution
<br />Transportation Expense 18,310 - 18,310 - - 100% distribution
<br />General Expense/Water Permit 26,255 - 26,255 - - 100% distribution
<br />TOTAL DISTRIBUTION EXPENSE 444,396 - 444,396 - -
<br />DEPRECIATION & AMORTIZATION
<br />Depreciation 1,223,033 208,365 1,014,668 - - fixed assets
<br />TOTAL DEPRECIATION 1,223,033 208,365 1,014,668 - -
<br />OTHER OPERATING EXPENSE
<br />Dam Maintenance Expense 444 444 - - - 100% plant
<br />Pension Expense (13,068) (13,068) - - - 100% plant
<br />OPEB Expense - - - - - NA
<br />Interest Paid on Meter Deposit 967 - - 967 - 100% customer
<br />Rental Property Expense - - - - - total operating expenses
<br />TOTAL OTHER OPERATING EXPENSE (11,657) (12,624) - 967 -
<br />CONSUMER ACCOUNTS EXPENSE
<br />Meter Reading Expense 5,549 - - 5,549 - 100% customer
<br />Miscellaneous Customer Accounts Expense 91,045 - - 91,045 - 100% customer
<br />Cust Billings Not Paid 19 - - 19 - 100% customer
<br />TOTAL CONSUMER ACCOUNTS EXPENSE 96,613 - - 96,613 -
<br />ADMINISTRATIVE EXPENSE
<br />Salaries Office & Commission 258,534 99,580 148,778 10,175 - total operating expenses
<br />Temporary Staffing - - - - - total operating expenses
<br />Office Supplies & Expense 23,419 9,020 13,477 922 - total operating expenses
<br />Electric & Water Consumption 6,061 2,335 3,488 239 - total operating expenses
<br />Bank Charges 726 280 418 29 - total operating expenses
<br />Legal Fees 5,708 2,199 3,285 225 - total operating expenses
<br />Auditing Fees 5,266 2,028 3,030 207 - total operating expenses
<br />Insurance 40,122 15,454 23,089 1,579 - total operating expenses
<br />Deferred Comp 18,628 7,175 10,720 733 - total operating expenses
<br />Elk River Municipal Utilities
<br />Functionalization of 2024 Test Year Water Revenue Requirements
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