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2025-12-18 - ERMU - Special Commission Meeting
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2025-12-18 - ERMU - Special Commission Meeting
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12/18/2025 9:48:14 AM
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12/18/2025 9:41:11 AM
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City Government
type
ERMUSR
date
12/18/2025
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Exhibit 3-D <br />FY 2024 <br />REVENUE REQUIREMENT TEST YEAR Customer Classification Basis <br />Elk River Municipal Utilities <br />2024 Test Year Water Customer Classification <br />Bank Charges 29 29 100% Customer <br />Legal Fees 225 225 100% Customer <br />Auditing Fees 207 207 100% Customer <br />Insurance 1,579 1,579 100% Customer <br />Deferred Comp 733 733 100% Customer <br />Medical/Dental 7,976 7,976 100% Customer <br />PERA 2,335 2,335 100% Customer <br />FICA 2,290 2,290 100% Customer <br />Sick Pay 2,737 2,737 100% Customer <br />Holiday Pay 1,359 1,359 100% Customer <br />Vacation & PTO 2,358 2,358 100% Customer <br />UPMIC Distribution 928 928 100% Customer <br />Miscellaneous - Wellhead - - NA <br />Longevity Pay 33 33 100% Customer <br />Consulting Fees 642 642 100% Customer <br />Telephone 276 276 100% Customer <br />Advertising 143 143 100% Customer <br />Dues & Subscriptions 3,078 3,078 100% Customer <br />Travel Expense - - NA <br />Schools & Meetings 1,670 1,670 100% Customer <br />Maintenance of General Plant & Office 99 99 100% Customer <br />TOTAL ADMINISTRATIVE EXPENSE 40,031 40,031 <br />GENERAL EXPENSE <br />CIP Rebates - Residential 1,090 1,090 100% Customer <br />CIP Rebates - Commercial - - NA <br />CIP - Administration - - NA <br />CIP - Marketing 1,117 1,117 100% Customer <br />CIP - Labor - - NA <br />Environmental Compliance 27 27 100% Customer <br />Misc General Expense - - NA <br />TOTAL GENERAL EXPENSE 2,234 2,234 <br />TOTAL OPERATING EXPENSE 139,845 139,845 <br />NON-OPERATING REVENUES (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 REV (EXP)- - <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 139,845 139,845 <br />page 2 of 2
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