Page 19 - Yucaipa Valley Water District - Board Workshop
P. 19
Workshop Memorandum 18-258
Date: November 27, 2018
Prepared By: Allison M. Edmisten, Chief Financial Officer
Subject: Review of Draft Resolution No. 2018-xx Establishing Employee Benefit,
Administrative Overhead and Surcharge Factors
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. 2017-25 Resolution No. 2018-xx
Resolution Adoption Date November 21, 2017 December 4, 2018
Employee Benefit Factor 49.1% 50.7%
Administrative Overhead Factor 12.1% 10.8%
Administrative Surcharge 1.5% 1.5%
Based on the District’s Operating Budget for Fiscal Year 2019 and the Audited Financial
Statement for Fiscal Year 2018, the District staff recommends adopting the attached resolution to
amend the factors used to calculate charges for District services.
Yucaipa Valley Water District - November 27, 2018 - Page 19 of 37
