Documents

Administrative Regulations

Pertinent articles of the District's Administrative Code related to water and sewer service. The articles include water, wastewater, and reclaimed water service rules and regulations, water availability charges, developer project requirements, water well standards and guidelines, easements, annexation procedures, encroachment permits, compensation, and emergency water management plan.

Annual Financial Reports

The annual financial reports provide the Board of Directors, our customers, and any other interested parties with reliable financial information about the District. The reports are prepared by the District's Finance Department in accordance with accounting principles generally accepted in the United States of America. Responsibility for both the accuracy of the data presented, and the completeness and fairness of the presentation, including all disclosures, rests with the District’s management. Included are all disclosures we believe are necessary to enhance the understanding of the financial condition of the District. District policy requires that an independent certified public accounting firm, selected by the Board, audit the basic financial statements on an annual basis.

Annual Budgets

The annual budget consists of the adopting resolutions, summary of all funds, expenditures, revenues, reserves, revenue estimates for the General Fund, an expenditures recap for all funds, and a history of water purchased and sold. The budgets are detailed for each department consisting of a summary of accomplishments and goals, a department summary of expenditures by division within the department, a budget for each division by account number, and the detail and justification for each account within the division. The budget process begins with input from all levels of staff. Budget requests are refined by the Department Heads and approved by the General Manager. The proposed budget is then presented to the Board of Directors (Board) for review and ultimate approval.