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Exhibit 3-B
<br />FY 2024
<br />REVENUE REQUIREMENT TEST YEAR Demand Commodity Classification Basis
<br />Elk River Municipal Utilities
<br />2024 Test Year Water Plant Classification
<br />LT & Water Consumption 2,335 1,481 853 operating expenses
<br />Bank Charges 280 177 102 operating expenses
<br />Legal Fees 2,199 1,395 803 operating expenses
<br />Auditing Fees 2,028 1,287 741 operating expenses
<br />Insurance 15,454 9,806 5,647 operating expenses
<br />Deferred Comp 7,175 4,553 2,622 operating expenses
<br />Medical/Dental 78,062 49,535 28,527 operating expenses
<br />PERA 22,851 14,500 8,351 operating expenses
<br />FICA 22,411 14,221 8,190 operating expenses
<br />Sick Pay 26,784 16,996 9,788 operating expenses
<br />Holiday Pay 13,303 8,441 4,861 operating expenses
<br />Vacation & PTO 23,072 14,641 8,431 operating expenses
<br />UPMIC Distribution 9,079 5,761 3,318 operating expenses
<br />Miscellaneous - Wellhead - - - NA
<br />Longevity Pay 322 204 118 operating expenses
<br />Consulting Fees 6,284 3,988 2,297 operating expenses
<br />Telephone 2,705 1,717 989 operating expenses
<br />Advertising 1,399 888 511 operating expenses
<br />Dues & Subscriptions 30,121 19,113 11,007 operating expenses
<br />Travel Expense - - - NA
<br />Schools & Meetings 16,339 10,368 5,971 operating expenses
<br />Maintenance of General Plant & Office 970 615 354 operating expenses
<br />TOTAL ADMINISTRATIVE EXPENSE 391,774 248,605 143,169
<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 263 263 - 100% demand
<br />Misc General Expense - - - 100% demand
<br />TOTAL GENERAL EXPENSE 263 263 -
<br />TOTAL OPERATING EXPENSE 1,368,619 868,475 500,144
<br />NON-OPERATING REVENUES (EXPENSES)
<br />Interest income - - - NA
<br />Miscellaneous revenue - - - NA
<br />Interest expense and other (5,784) (5,784) - 100% demand
<br />Gain (Loss) on sale of capital assets - - - NA
<br />TOTAL NON-OPERATING REV (EXP)(5,784) (5,784) -
<br />OTHER OPERATING REVENUE
<br />Connection maintenance - - - NA
<br />Customer penalties - - - NA
<br />TOTAL OTHER OPERATING REVENUE - - -
<br />Developer and Connection Fees - - - NA
<br />MARGIN - - - NA
<br />TOTAL REVENUE REQUIREMENT 1,374,402 874,259 500,144
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