Page 5 - Yucaipa Valley Water District Board Workshop

Workshop Memorandum No. 13-152 Page 2 of 7

Expenditures for related services:
• Expenditures for functions/programs that are charged for or require fee. For special
districts it is assumed that all expenditures (except depreciation) are expenditures for
services related to charges.
• Formula for special districts (Total operating expenses – depreciation)

General Fund Operating Deficit or Surplus:
• For special districts without a general fund the formula is net deficit/surplus minus capital
contributions or other special revenues.

Restricted operating revenues:
• Non-general fund revenues. For special districts without general funds the formula
includes all special revenues including capital contributions and special funds.

Fixed Costs
• Standard definition:
o Debt service + pension payments + lease-purchase payments + long-term
contracts + expenditures for state and other mandated activities + other fixed
costs.
• Definition used for Orange County:
o In order to maintain a standard data set fixed costs are limited to long term
liabilities (portion due within one year). While this does not go into the detail
provided by the standard definition it is a close approximation and allows for a
standard dataset to be used in the Early Warning System.

Net operating expenditures
• General operating expenditures plus debt service, capital improvements and capital
projects contributions.

Unfunded Liabilities
• For the Early Warning System unfunded liabilities are limited to leave bank accrual
(compensated absences) and OPEB (Other Post-employment Benefits)

Salaries
• All salaries and wages paid to employees by the agency for work performed. Does not
include additional benefits.

General operating expenses
• General expenditures, not including debt service, capital improvements or capital
projects contributions.

Benefits
• Compensation provided to employees in addition to salaries. Does not include
salaries/wages paid to employees.

Yucaipa Valley Water District Board Workshop - September 10, 2013 - Page 5 of 84