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4.1b ERMUSR 10-11-2022 COMMISSION POLICY Section:Category: Governance Results Policies Policy Reference: Policy Title: G.5a Margins PURPOSE: Consistent will all Results Policies, the Commission shall establish clear expectations for producing the right results for the right people in the right way. With this policy the Commission affirms their commitment to the Organization Fundamentals Policies prioritizing financial and organization health by setting an annual goal for operational margins. The annual strategic and business planning, consistent with the Financial Planning and Budgeting Policy, shall be conducted such the organization has appropriate operating margins. By establishing clear expectations for operating margins through policy, the Commission creates clear and consistent direction for the General Manager. This clear direction provides stability in organizational vision allowing the General Manager, while developing the annual budget and business plan, to more effectively utilize long range tools, such as multiple year capital improvement plans, to produce both short term and long term financial and organizational health. Additionally, this practice helps to avoid inconsistent direction to the General Manager from year to year such as tight margins one year due to rate competitiveness concerns and concerns another year about revenues and desiring higher margins. POLICY: To promote financial health and organization stability, the General Manager shall develop the annual business plan and budgets for the following services as follows: 1. Electric – Excluding depreciation, the budget shall be developed with minimum margins that are at 125% bond convenance. If not required by bond convenance, margins shall be 1.5% of total revenue and margins shall be developed no greater than 2.5% of total revenue. 2.Water – Excluding depreciation, the budget shall be developed with minimum margins that are at 105% bond convenance. If not required by bond convenance, margins shall be 1.5% of total revenue and margins shall be developed no greater than 2.5% of total Page 1of 2 43 ERMU Commission Policy – G.5a Margins revenue. POLICY HISTORY: Proposed October 11, 2022 Page 2of 2 44