HomeMy WebLinkAboutRES 1989-24 - Board RESOLUTION NO. 89 �/
OF THE
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
ADOPTING CERTAIN OVERHEADS TO BE USED
IN CONJUNCTION WITH THE
UNIFORM CONSTRUCTION COST ACCOUNTING ORDINANCE
WHEREAS, the Truckee Donner Public Utility District has elected to
adopt the Uniform Cost Accounting Act policies and procedures; and
WHEREAS, the District wishes to allocate its overhead costs in a
fair and equitable manner; and
WHEREAS, the District has had Touche Ross audit the methodology
used to compute overhead allocation factors; and
WHEREAS, Touche Ross determined the methodology used by the
District in developing its cost allocation factors is in conformity
with the policies and procedures included in the cost accounting
manual;
NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the
Truckee Donner Public Utility District as follows:
!^ 1. That the overhead rates to be used for 1989 are as
follows:
Labor overhead 43.7% of direct labor
Government wide overhead 22% of the direct labor
plus labor overhead
Stores overhead 53%
Vehicle overheads -
Heavy trucks l ton & over $43.91/hour
Backhoes $42.47/hour
Medium utility trucks $ 1. 12/mile
Light utility trucks $ .58/mile
2. The General Manager shall cause overhead rates as set
forth in Paragraph 1 above to be recalculated each year and
included in the annual budget document for review and
adoption by the Board of Directors. The Board shall, by
separate resolution, adopt overhead rates each year as soon
after adoption of the budget as is practicable. The method
to be used in calculating overhead rates shall conform to
the Cost Accounting Policies and Procedures Manual of the
California Uniform Public Cost Accounting Commission.
3. The General Manager shall report to the Board of
Directors as the need arises, or as directed by the Board,
�•,, but in no case less often than once each year, the
• competitiveness of the District in relation to outside
ram` contractors in performing construction, repair and
maintenance projects, and make recommendations for Board
amendments to District policy.
PASSED AND ADOPTED by the Board of Directors of the Truckee Donner
Public Utility District at a meeting duly called and held within
the District on the _42;t day of 1989 by the
following roll call vote:
AYES: �Gv�',e�; G�.@BE�T, vTvTT?�i✓, w.�ir� �nA�ss.
NOES: /ypiyE-
ABSENT: /YOi1/E.
TRUCKEE DONNER PUBLIC UTILITY DISTRICT
J es A. Maass, President
ATTEST*
Susan M. Craig, Deputy strict Clerk