Page 47 - Yucaipa Valley Water District
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Director Memorandum 17-105
Date: November 21 2017
Prepared By: Allison M. Edmisten, Chief Financial Officer
Subject: Consideration of Resolution No. 2017-25 Updating the Methodology used to
Calculate Employee Benefit, Administrative Overhead, and Surcharge
Factors for Cost Recovery of Certain Services Provided by the District
Recommendation: That the Board adopts Resolution No. 2017-25.
On November 1, 2000, the Board of Directors adopted Resolution No. 36-2000 establishing the
methodology and factors related to calculating employee benefits, administrative overhead and
surcharges for outside billing purposes. Following the establishment of the methodology, the
District has implemented several updates to the cost factors to make certain the billing factors
are based on current financial data. The most recently adopted billing factors and the proposed
factors are provided below.
Existing YVWD Proposed YVWD
Resolution No. 2017-20 Resolution No. 2017-XX
Resolution Adoption Date August 1, 2017 November 21, 2017
Employee Benefit Factor 49.1% 49.1%
Administrative Overhead Factor 13.6% 12.1%
Administrative Surcharge 1.5% 1.5%
Based on the District’s Operating Budget for Fiscal Year 2018 and the Audited Financial
Statement for Fiscal Year 2017, the District staff recommends adopting the attached resolution to
amend the factors used to calculate charges for District services.
Yucaipa Valley Water District - November 21, 2017 - Page 45 of 74
