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Exhibit 3-C
<br />FY 2024 Distribution Customer
<br />REVENUE REQUIREMENT TEST YEAR Demand Facilities Classification Basis
<br />Elk River Municipal Utilities
<br />2024 Test Year Water Distribution Classification
<br />Bank Charges 418 237 181 Operating Expense
<br />Legal Fees 3,285 1,860 1,425 Operating Expense
<br />Auditing Fees 3,030 1,716 1,314 Operating Expense
<br />Insurance 23,089 13,075 10,014 Operating Expense
<br />Deferred Comp 10,720 6,071 4,649 Operating Expense
<br />Medical/Dental 116,628 66,047 50,581 Operating Expense
<br />PERA 34,140 19,334 14,806 Operating Expense
<br />FICA 33,484 18,962 14,522 Operating Expense
<br />Sick Pay 40,017 22,662 17,355 Operating Expense
<br />Holiday Pay 19,875 11,255 8,620 Operating Expense
<br />Vacation & PTO 34,471 19,521 14,950 Operating Expense
<br />UPMIC Distribution 13,564 7,682 5,883 Operating Expense
<br />Miscellaneous - Wellhead - - - NA
<br />Longevity Pay 481 272 209 Operating Expense
<br />Consulting Fees 9,389 5,317 4,072 Operating Expense
<br />Telephone 4,042 2,289 1,753 Operating Expense
<br />Advertising 2,090 1,184 906 Operating Expense
<br />Dues & Subscriptions 45,002 25,485 19,517 Operating Expense
<br />Travel Expense - - - NA
<br />Schools & Meetings 24,412 13,825 10,587 Operating Expense
<br />Maintenance of General Plant & Office 1,449 821 628 Operating Expense
<br />TOTAL ADMINISTRATIVE EXPENSE 585,330 331,475 253,855
<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 393 223 170 Operating Expense
<br />Misc General Expense - - - Operating Expense
<br />TOTAL GENERAL EXPENSE 393 223 170
<br />TOTAL OPERATING EXPENSE 2,044,787 1,157,972 886,815
<br />NON-OPERATING REVENUES (EXPENSES)
<br />Interest income - - - NA
<br />Miscellaneous revenue - - - NA
<br />Interest expense and other (28,165) (17,094) (11,071) plant
<br />Gain (Loss) on sale of capital assets - - - NA
<br />TOTAL NON-OPERATING REV (EXP)(28,165) (17,094) (11,071)
<br />OTHER OPERATING REVENUE
<br />Connection maintenance - - - NA
<br />Customer penalties - - - NA
<br />TOTAL OTHER OPERATING REVENUE - - -
<br />Developer and Connection Fees 477,998 290,112 187,886 plant
<br />MARGIN - - - NA
<br />TOTAL REVENUE REQUIREMENT 1,594,954 884,954 710,000
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