HomeMy WebLinkAbout2025-01-16 RVCWD PacketAn'
UKIAH VALLEY
WATER AUTHORITY
Redwood Valley County Water Distri
L Regt4w Meeting
AGENDA
151 Laws Avenue + Ukiah, CA 95482
To participate or view the virtual meeting, go to the following link: https://usO6web.zoom.us/V8lg67367611
Alternatively, you may view the meeting (without participating) by clicking on the date and name of the meeting at
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January 16,2025 - 6100 PM
I CALL TO ORDER AND ROLL CALL
1.a. Directors: Gaska, Schoeneman, Todd, Klotter, Taaning, and GM Walker
Recommended Action:
Attachments: None
a Z
The Ukiah Valley Water Authority (UVWA) - Redwood Valley County Water District members welcome input from the
audience. In order for everyone to be heard, please limit your comments to three (3) minutes per person and not more than ten
(10) minutes per subject. The Brown Act regulations do not allow action to be taken on audience comments on non -agenda
items. If you wish to submit written comments, please provide information to the UVWA-Redwood Valley, located at 151 Laws
Avenue, Ukiah, CA, 95482.
3.a. 12.19.24 Redwood Valley Minutes
6. UNFINISHED BUSINESS
Water Supply Updates: Eel Russian Project Authority (ERPA): Small Community Drought Relief Grant Project: Ukiah Valley
Water Authority (UVWA): Annexation Efforts with Russian River Flood Control District:
7. NEW BUSINESS
Ta. 2024-2025 Fiscal Audit
Attachments:
1. 2024-2025 Audit Report Redwood Valley
7.b. Consideration of Board President and other Committee Representatives
Tc. Consideration of Additional Fencing Around Water Treatment Plant Facility
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9.a. Discussion and Action to Schedule Next Regular Meeting Date of February 20, 2025.
1
Please be advised that the Ukiah Valley Water Authority (UVWA)-Redwood Valley County Water District (RVCWD) needs to be notified 24
hours in advance of a meeting if any specific accommodations or interpreter services are needed in order for you to attend. UVWA-RVCWD
complies with ADA requirements and will attempt to reasonably accommodate individuals with disabilities upon request. Materials related to an
item on this Agenda submitted to the UVWA-RVCWD Board Members after distribution of the agenda packet are available for public inspection
at the front counter at the Ukiah Civic Center, 300 Seminary Avenue, Ukiah, CA 95482, during normal business hours, Monday through Friday,
8:00 am to 5:00 pm. Any handouts or presentation materials from the public must be submitted to the clerk 48 hours in advance of the meeting-,
for handouts, please include 10 copies.
I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the bulletin board at
the main entrance of the City of Ukiah City Hall, located at 300 Seminary Avenue, Ukiah, California; and at 2370 Webb Ranch Road, Redwood
Valley, California; not less than 24 hours prior to the meeting set forth on this agenda,
Kim Saylor, District Clerk
Dated: 1/10/25
9��
MINUTES
REDWOOD VALLEY COUNTY WATER DISTRICT
REGULAR BOARD MEETING
THURSDAY, DECEMBER 19, 2024
i. Call to Order: 5:01 p.m.
2. Directors Present:
Director Ken Todd Director Schoeneman
Director Klotter Director Adam Gaska
Absent: Director Taaning.
Others Present: General Manager - Jared Walker, Office Manager - Liz Patton, Board Secretary - Kim
Saylor, Public - John Rearden, Russian River Flood Control District, Monica Huettl.
3. Public Forum
None.
4. Consider hearing of urgent items received since the Agenda was posted:
None.
5. Agenda
Director Todd made a motion, seconded by Director Schoeneman, to approve the agenda. This motion
was passed with a unanimous aye vote.
6. Minutes
Director Klotter made a motion, seconded by Director Todd, to approve the minutes as amended of
October 17, 2024, Regular Board Meeting. This motion was passed with a unanimous aye vote.
7. Financial Statements
Director Klotter made a motion, seconded by Director Schoeneman, to approve the financials for October
& November 2024. This motion was passed with a unanimous aye vote.
S. Staff Reports
a. General Manager
i. GM, Walker reported that the road work on the way to Lake Pump was completed
prior to the rainy season.
ii. Meter change outs continue in Redwood Valley.
iii. The reservoir intake screen was dislodged, and divers were called in (from
Sacramento Area) to fix the screen.
iv. January 2, 2025, will be the first day working for The City of Ukiah for staff.
v. A Form 700 will need to be filled out, it is an annual form.
b. Office Manager
i. Office Manager Patton reported that the financials will transition to Olga from the
City's financial team. Olga will attend the February meeting to answer any
questions the board might have regarding financials.
9. Old Business
a. Water Supply Updates
i. Lake Mendocino is seeing the highest rain totals pre -Christmas.
Approximately 50o-600 CFS out 250 going into the Lake.
b. Updates on Eel -Russian Project Authority (ERPA)
i. None.
C. Updates on Small Community Drought Relief Grant Project
i. Hydrology results were sent to DBS&A for 3 possible wells. They are still
looking for drillers. The project end date is Fall of 2025.
d. Report on Ukiah Valley Water Authority (UVWA)
i. GM, Walker reported that the first meeting with Willow, Oaths of Office, was
completed. Olga from City of Ukiah will provide updates from City
Administration Staff regarding financials through the transition to the City of
Ukiah. Dan Buffalo gave a presentation discussing the goal for a joint rate
study eventually allowing consistent rate zones.
e. Report on Annexation Efforts with Russian River Flood Control District
i. Discussion about Annexation to Russian River Flood Control. Questions
regarding a quote from LACO. Clarification requested on if both or one is
paying Russian River Flood Control.
io. New Business
a. Consideration of 2024-2025 Audit Report
i. Director Klotter made a motion, seconded by Director Todd to approve the
2024-2025 Audit Report. This motion was passed with a unanimous aye vote.
b. Consideration of Resolution No. 24-02: Resolution of the Board of Directors
Authorizing Change of Signature Card on the Public Fund Account —
21289793; and the General Fund Account Established with Savings Bank of
Mendocino County.
i. Director Klotter made a motion, seconded by Director Todd to approve
Resolution of the Board of Directors Authorizing Change of Signature Card on
the Public Fund Account - 21289793; and the General Fund Account
Established with Savings Bank of Mendocino County. This motion was passed
with a unanimous aye vote.
Director's Report
None.
Adjournment
Director Gaska made a motion, seconded by Director Todd, to adjourn the meeting. This motion was passed
with a unanimous aye vote. The meeting was adjourned at 5:52 P.M.
Date
Adam Gaska - Board President
Date
Kim Saylor - Board Secretary
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10:56 AM Redwood Valley County Water District
01/13/25 Profit & Loss
Accrual Basis December 2024
Dec 24 Nov 24 Dec 23
Ordinary Income/Expense
Income
4000 • Water Sales
4020 • Water Sales - Domestic (Billing
4040 • Water Sales -irrigation Billing
Total 4000 • Water Sales
4050 • meter fees
4330 • Meter Fee's - Domestic
4331 • Irrigation Meter Fees
Total 4050 • meter fees
4075 • other operating revenue
4305 • Late Notices - Domestic
4310 • Doorhanger Fee's - Domestic
4315 • Admin Fee's - Domestic
4335 Reconnect Fee's - Domestic
4340 Late Notices - Irrigation
4345 • Doorhanger Fee's - Irrigation
4410 • CC Convenience Fee
5522 • Return Check
Total 4075 • other operating revenue
Total Income
Gross Profit
Expense
5000 • source of supplies
5002 • water
5005 • Water Right Expense
Total 5000 • source of supplies
5100 • Pumping
5120 • Power Costs - Pumping
5130 • Repairs & Maint. - Pumping
5335 • PG&E Intertie
Total 5100 • Pumping
5200 • Water Treatment
5224 • WT Chemicals
5230 • Power Costs - Wtr. Treatment
5235 • Solar Power
5240 • Repairs & Maint. - Water Treat.
5250 • Water Analysis - Water Treat.
Total 5200 • Water Treatment
5300 • Transmission & Distribution
5320 • Operating Supplies - Trans & D.
5330 • Power Costs - Trans. & Dist.
5342 • Repairs & Maint. - Domestic
5346 • Repairs & Maint. - Other
5365 • Tank Maintenance
5501 • Labor/contract
Total 5300 • Transmission & Distribution
5400 • Customer Accounts
5025 • Write Off Uncollectable Account
5430 • Backflow Prevention Tests & Dev
Total 5400 - Customer Accounts
5500 • General & Administrative
5501.6 • Admin Servcie Contract (office)
5510 • Payroll Expenses - G & A
5515 • Payroll Taxes - G & A
5520 • Bank Service Charges - G & A
5523 • Return Check Bank Fee
5525 • CC Processing fees
5540 • Annual Fees & licensing
5560 • Insurance - G & A
-1, 531.25
0.00
45,642.61
341.48
57,318.58
751.54
-1, 531.25 45, 984.09 58,070.12
0.00 31, 729.06 29, 063.48
0.00 21,108.64 19, 825.05
0.00
0.00
0.00
0.00
0.00
0.00
275.50
-15415
0.00
120.75
-1,410.50
-1,410.50
12,442.22
0.00
12,442.22
459.51
-15,860.24
2,315.36
-13,085.37
0.00
1,650.86
667.68
3,836.77
1,919.00
8,074.31
302.28
500.63
2,835.70
0,00
0.00
32, 918.79
36,557,40
1,406.17
0.00
1,406.17
3,637.15
4,267.53
372.36
377.80
7.00
388.47
110.00
986.62
52,837.70
3,075.00
240.00
1,130.00
50,00
540.00
30.00
248.50
0.00
5,313.50
104,135.29
104.135, 29
13,052.30
1,436.80
14,489.10
32,882.13
419.00
2,221.69
35,522.82
0.00
722.18
925.44
45,397.33
902.00
47,946.95
50A1
519.59
1,505.91
0.00
156.23
32,918.79
35,150.93
807.00
-360.00
447,00
3,637.15
6,401.29
558.54
315.25
0.00
390A4
0.00
-75.00
48,888,53
3,000.00
300.00
120.00
50.00
0.00
30.00
238.00
728.39
4,466.39
111,425.04
111,425.04
13, 212.98
0.00
13, 212.98
0.00
15,167.62
0.00
15,167, 62
740.26
1,121.84
0.00
3,405.64
1,050.00
6,317.74
268.79
0.00
0.00
8,500.00
0.00
25,117.72
33,886.51
0.00
-540.00
-540,00
3,118.12
6,604.01
574.05
313.10
0.00
425.90
501.00
961.62
Page 1
10:56 AM Redwood Valley County Water District
01/13/25
Profit & Loss
Accrual Basis
December 2024
Dec 24
Nov 24
Dec 23
5575 Deferred Comp. Employer
600.00
900.00
900.00
5580 Licenses & Permits - G & A
7,241.92
0.00
11,900.79
5610 • Postage & Delivery - G & A
94.00
74.41
79&00
5630 • Professional Fees - G & A
5632 • Professional Fees - Accting
308.96
312A6
500.85
5634 • Professional Fees - Auditing
2,750.00
0.00
2,080.00
5636 • Professional Fees - Legal
0.00
0.00
96.25
5638 • Professional Fees - Engineering
0.00
218.90
1,660.00
Total 5630 • Professional Fees - G & A
3,058.96
531.36
4,337.10
5640 • Repairs - G & A
5644 • Repairs - Computer Equip.
546.00
110.00
326.00
Total 5640 • Repairs - G & A
546.00
110.00
326.00
5660 • Telephone - G & A
154.98
150.43
388.30
5680 • Utilities - G & A
83.71
83.71
82.09
5685 • Property security system
145.90
0.00
72.95
Total 5500 • General & Administrative
22,072A0
13,077.58
31,303,03
5700 • Depreciation Expense
28,916.63
28,916.63
28,916.63
Total Expense
96,383.76
175,551.01
128,264.51
Net Ordinary Income
-97,794.26
-71,415.72
-16,839,47
Other Income/Expense
Other Income
4400 • Interest Income
24.04
25.14
21.64
4500 • County Taxes
19,680.06
0.00
0.00
Total Other Income
19,704.10
25.14
21.64
Net Other Income
19,704.10
25.14
21.64
Net Income
-78,090.16
-71,390.58
-16,817.83
Page 2
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11:01 AM
Redwood Valley County Water District
01/13/25
Balance Sheet
Accrual Basis
As of December 31, 2024
Doc 31, 24
Nov 30, 24
Dec 31, 23
ASSETS
Current Assets
Checking/Savings
1000 - Cash - General Checking
471,880.85
401,099,11
229,052.24
1020 • Petty Cash
250.00
250.00
250,00
1100 - Cash -Money Market
1110 - Money Mkt -Water Payment Acets
0.00
0.00
72,435.56
1120 • Money Market - BUREC
84,374.35
84,370.78
84,332.18
1160 • Money Market - LAIF
123,068,85
123,068.85
264,232.82
1190 • Money Market -Sinking Fund
0.00
0.00
22,375.14
1100 - Cash - Money Market - Other
0.00
0.00
25.00
Total 1100 - Cash - Money Market
207,443.20
207,439.63
443,400.70
1180 • Payroll Bank Account
7,801.33
5,300.18
3,166.95
Total Checking/Savings
687,375.38
614,088.92
675,869.89
Accounts Receivable
1200 - Accounts Receivable
1220 - Accounts Receivable -Irrigation
3.109-27
28,756.75
27,108.37
1240 - Accounts Receivable -Domestic
15,462.37
126,711,90
110,635.08
1261 - accounts receivable- landlords
0.00
1,516.17
1,351.44
Total 1200 - Accounts Receivable
18,571.64
156,984,82
139,094.89
1262 - account receivable other
3,840.22
3,840.22
0.00
1420 - Co. of Mendocino
17,317.62
17,317.62
0.00
1430 - ar dwr
304,857,33
304,857,33
0.00
Total Accounts Receivable
344,586.81
482,999,99
139,094.89
Other Current Assets
1410 . insurance receiablo ACWA
0.00
0.00
81,556.50
1499 - Undeposited Funds
0.00
-8,358,59
805.09
1540 • Prepaid insurance
1,818.00
1,818.00
3,632.00
Total Other Current Assets
1,818.00
-6,540.59
85,993.59
Total Current Assets
1,033, 780,19
1,090,548.32
900,958.37
Fixed Assets
1620 - Projects
1630 • Irrigation Improvement Project
65,195.02
65,195.02
65,195.02
Total 1620 • Projects
65,195.02
65,195.02
65,195,02
1700 - Land
62,924,57
62,924-57
62,924.57
1800 • Fixed Assets
1820 - Buildings & Improvements
1822.6 - Chemical Feed
4,410,01
4,410.01
4,172.14
1860 - Accum. Depreciation -Bldg & Imp.
-13,070,848.78-13,041,932.15
-12,718,675,82
Total 1820 - Buildings & Improvements
-13,066,438-77
-13,037,522.14
-12,714,503.68
1840 - Equipment/Operations
8,761.87
8,761.87
0.00
Total 1800 • Fixed Assets
-13,057,676.90
-13,028,760.27
-12,714,503.68
1830 - Groundwater Study -Now Well
0.00
0.00
80,700.00
1920 - Pumping Plant.
2,317,464.32
2,317,464.32
2,317,464.32
1926 - Treatment Plant.
2,340,457.85
2,340,457.85
2,340,457.85
1930 - Transmission & Distribution.
10,545,977,61
10,545,977,61
10,490,216.37
1935 - Buildings & Improvements.
191.986.83
191,986.83
191,986,83
1940 • Operating Equipment.
254,005.97
254,005.97
254,005.97
Total Fixed Assets
2,720,335.27
2,749,251.90
3,088,447.25
TOTAL ASSETS
3,764,116.46
3,839,800.22
3,989,405.62
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
2000 - Accounts Payable
100,076.17
107,070.77
123,596.40
Total Accounts Payable
100,076.17
107,070.77
123,596.40
Other Current Liabilities
2010 - MCP Solar Payable
8,690.90
8,690.90
8,690.90
2050 - Compensated Absences
7,044.41
7,044.41
12,292.94
2196 - Section 457 Plan
600.00
1,200.00
600.00
Total Other Current Liabilities
16,335.31
16,935.31
21,583.84
Total Current Liabilities
116,411.48
124,006.08
145,180.24
Page 1
11:01 AM Redwood Valley County Water District
01/13/25 Balance Sheet
Accrual Basis As of December 31, 2024
Dec 31, 24 Nov 30, 24 Doc 31, 23
Long Term Liabilities
2240 • Refundable Deposits
2700 • U.S. Bureau of Reclamation
2710 • Bureau -Interest Payable
Total Long Term Liabilities
Total Liabilities
Equity
3000 • Fund Balance
3300 • Reserved- Sinking Fund
Total 3000 • Fund Balance
3900 • Retained Earnings
Net Income
Total Equity
TOTAL LIABILITIES & EQUITY
18,800.00
7,255,000.00
1,436,722.00
8,710,522.00
8,834,528.08
22,313.53
22,313.53
-4,822,302.18
-194,739.21
18,800.00
7,255,000.00
1,436,722.00
8,710,522.00
8,826,933.48
22,313.53
22.313.53
-4,822,302.18
-272,829,37
24,998.05
7,255,000.00
1,436,722.00
8,716,720.05
8,861,900.29
22, 313.53
22,313.53
-4,818,409,82
-76.398.38
-5,072,818.02 4,994,727.86 A,872,494.67
3,764,115.46 3,839,800.22 3,989,406.62
Page 2
MICHAEL., A. CELENTANO
Certified Public Accountant
7518 Wight Way
707-367-9729 Kelseyville CA 95451 maccpa@pacific.net
To the Management and
The Board of Directors of
Redwood Valley Water District
I have audited the financial statements of the business -type activities of Redwood Valley County Water
District for the year ended June 30, 2024. Professional standards require that I provide you with
information about my responsibilities under generally accepted auditing standards, as well as certain
information related to the planned scope and timing of my audit. I have communicated such information
in my letter to you dated December 31, 2024. Professional standards also require that I communicate to
you the following information related to my audit.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The significant
accounting policies used by Redwood Valley County Water District are described in Note 1 to the
financial statements. No new accounting policies were adopted and the application of existing policies
was not changed during the year. I noted no transactions entered into by the governmental unit during
the year for which there is a lack of authoritative guidance or consensus. All significant transactions
have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are
based on management's knowledge and experience about past and current events and assumptions
about future events. Certain accounting estimates are particularly sensitive because of their
significance to the financial statements and because of the possibility that future events affecting them
may differ significantly from those expected. The most sensitive estimate affecting the District's
financial statements was:
There were no significant estimates affecting the financial statement during the current
year.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
I encountered no significant difficulties in dealing with management in performing and completing my
audit.
Corrected and Uncorrected Misstatements
Professional standards require me to accumulate all known and likely misstatements identified during
the audit, other than those that are clearly trivial, and communicate them to the appropriate level of
management. Management has corrected all such misstatements. In addition, none of the
misstatements detected as a result of audit procedures and corrected by management were material,
either individually or in the aggregate, to each opinion unit's financial statements taken as a whole.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or
auditing matter, whether or not resolved to my satisfaction, that could be significant to the financial
statements or the auditor's report. I am pleased to report that no such disagreements arose during the
course of my audit.
Management Representations
I have requested certain representations from management that are included in the management
representation letter dated December 31, 2024.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation
involves application of an accounting principle to the governmental unit's financial statements or a
determination of the type of auditor's opinion that may be expressed on those statements, my
professional standards require the consulting accountant to check with me to determine that the
consultant has all the relevant facts. To my knowledge, there were no such consultations with other
accountants.
Other Audit Findings or Issues
I generally discuss a variety of matters, including the application of accounting principles and auditing
standards, with management each year prior to retention as the governmental unit's auditors. However,
these discussions occurred in the normal course of my professional relationship and my responses
were not a condition to my retention.
This information is intended solely for the use of the Board of Directors and management of Redwood
Valley County Water District and is not intended to be, and should not be, used by anyone other than
these specified parties.
Very truly yours,
Michael A Celentano
Certified Public Accountant
December 31, 2024
MICHAEL A. CELENTANO
Certified Public Accountant
7518 Wight Way
707-367-9729 Kelseyville CA 95451 maccpagpacific.net
To the Management and
The Board of Directors of
Redwood Valley County Water District
In planning and performing my audit of the financial statements of the business -type activities of
Redwood Valley County Water District as of and for the year ended June 30, 2024 , in accordance with
auditing standards generally accepted in the United States of America, I considered Redwood Valley
County Water District's internal control over financial reporting (internal control) as a basis for designing
audit procedures that are appropriate in the circumstances for the purpose of expressing my opinion on
the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the
Redwood Valley County Water District's internal control. Accordingly, I do not express an opinion on
the effectiveness of the Redwood Valley County Water District's internal control.
My consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that
were not identified. However, as discussed below, I identified certain deficiencies in internal control that
I consider to be significant deficiencies.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct misstatements on a timely basis. A material weakness is a deficiency or a
combination of deficiencies in internal control, such that there is a reasonable possibility that a material
misstatement of the entity's financial statements will not be prevented, or detected and corrected, on a
timely basis. I did not identify any deficiencies in internal control that I consider to be material
weaknesses.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance. I consider the following deficiencies in Redwood Valley County Water District's internal
control to be significant deficiencies:
District Structure
The size of the District's accounting and administrative staff precludes certain internal controls that
would be preferred if the office staff were large enough to provide optimum segregation of duties. This
situation dictates that the Board of Directors remains involved in the financial affairs of the District to
provide oversight and independent review functions.
This communication is intended solely for the information and use of management, Board of Directors,
and others within the organization, and is not intended to be and should not be used by anyone other
than these specified parties.
Very truly yours,
Michael A Celentano
Certified Public Accountant
December 31, 2024
December 31, 2024
Michael A Celentano
Certified Public Accountant
7518 Wight Way
Kelseyville CA 95451
This representation letter is provided in connection with your audit of the financial statements of Redwood Valley
County Water District, which comprise the respective financial position of the business -type activities as of June
30, 2024, and the respective changes in financial position and cash flows for the year then ended, and the related
notes to the financial statements, for the purpose of expressing opinions as to whether the financial statements
are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the
United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material. Items are
considered material, regardless of size, if they involve an omission or misstatement of accounting information that,
in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the
information would be changed or influenced by the omission or misstatement. An omission or misstatement that is
monetarily small in amount could be considered material as a result of qualitative factors.
We confirm, to the best of our knowledge and belief, as of December 31, 2024, the following representations
made to you during your audit.
Financial Statements
1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated February 14,
2023, including our responsibility for the preparation and fair presentation of the financial statements in
accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the
applicable criteria.
2) The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all
properly classified funds and other financial information of the primary government and all component units
required by generally accepted accounting principles to be included in the financial reporting entity.
3) We acknowledge our responsibility for the design, implementation, and maintenance of internal control
relevant to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to
prevent and detect fraud.
5) The methods, significant assumptions, and data used in making accounting estimates and their related
disclosures are appropriate to achieve recognition, measurement, or disclosure that is reasonable in
accordance with U.S. GAAP
6) Related party relationships and transactions, including revenues, expenditures/expenses, loans, transfers,
leasing arrangements, and guarantees, and amounts receivable from or payable to related parties have been
appropriately accounted for and disclosed in accordance with U.S. GAAP.
7) Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent
to the date of the financial statements that would require adjustment to or disclosure in the financial
statements.
8) The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the
financial statements as a whole for each opinion unit. A list of the uncorrected misstatements is attached to
the representation letter.
9) The effects of all known actual or possible litigation, claims, and assessments have been accounted for and
disclosed in accordance with U.S. GAAR
10) Guarantees, whether written or oral, under which the District is contingently liable, if any, have been properly
recorded or disclosed.
Information Provided
11) We have provided you with:
a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation
of the financial statements, such as records, documentation, and other matters.
b) Additional information that you have requested from us for the purpose of the audit.
c) Unrestricted access to persons within the District from whom you determined it necessary to obtain audit
evidence.
d) Minutes of the meetings of Board of Directors or summaries of actions of recent meetings for which
minutes have not yet been prepared.
12) All material transactions have been recorded in the accounting records and are reflected in the financial
statements.
13) We have disclosed to you the results of our assessment of the risk that the financial statements may be
materially misstated as a result of fraud.
14) We have no knowledge of any fraud or suspected fraud that affects the District and involves:
® Management,
® Employees who have significant roles in internal control, or
® Others where the fraud could have a material effect on the financial statements.
15) We have no knowledge of any allegations of fraud or suspected fraud affecting the District's financial
statements communicated by employees, former employees, regulators, or others.
16) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws,
regulations, contracts, or grant agreements, or abuse, whose effects should be considered when preparing
financial statements.
17) We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects
should be considered when preparing the financial statements.
18) We have disclosed to you the identity of the District's related parties and all the related party relationships and
transactions of which we are aware.
Government —specific
19) There have been no communications from regulatory agencies concerning noncompliance with, or
deficiencies in, financial reporting practices.
20) We have identified to you any previous audits, attestation engagements, and other studies related to the audit
objectives and whether related recommendations have been implemented.
21) We have identified to you any investigations or legal proceedings that have been initiated with respect to the
period under audit.
22) The District has no plans or intentions that may materially affect the carrying value or classification of assets,
liabilities, or equity.
23) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant
agreements applicable to us, including tax or debt limits and debt contracts; and legal and contractual
provisions for reporting specific activities in separate funds. We have appropriately identified, recorded, and
disclosed all leases in accordance with GASES No. 87.
24) We have appropriately disclosed or recognized conduit debt obligations and/or certain arrangements
associated with conduit debt obligations in accordance with GASBS No. 91 .
25) We have appropriately identified, recorded, and disclosed subscription -based information technology
arrangements in accordance with GASES No. 96.
26) We have identified and disclosed to you all instances, which have occurred or are likely to have occurred, of
fraud and noncompliance with provisions of laws and regulations that we believe have a material effect on the
financial.
27) There are no violations or possible violations of budget ordinances, laws and regulations (including those
pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax
or debt limits, and any related debt covenants whose effects should be considered for disclosure in the
financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance.
28) As part of your audit, you assisted with preparation of the financial statements and related notes. We
acknowledge our responsibility as it relates to those nonaudit services, including that we assume all
management responsibilities; oversee the services by designating an individual, preferably within senior
management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of
the services performed; and accept responsibility for the results of the services. We have reviewed, approved,
and accepted responsibility for those financial statements and related notes.
29) The District has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets
nor has any asset been pledged as collateral.
30) The District has complied with all aspects of contractual agreements that would have a material effect on the
financial statements in the event of noncompliance.
31) The financial statements include all component units as well as joint ventures with an equity interest, and
properly disclose all other joint ventures and other related organizations.
32) The financial statements properly classify all funds and activities, in accordance with GASB Statement No. 34,
as amended, and GASES No 84.
33) The financial statements properly classify all funds and activities in accordance with GASBS No. 34 , as
amended
34) All funds that meet the quantitative criteria in GASBS Nos. 34 and 37 for presentation as major are identified
and presented as such and all other funds that are presented as major are particularly important to financial
statement users.
35) Components of net position (net investment in capital assets; restricted; and unrestricted) , and components
of fund balance (nonspendable, restricted, committed, assigned, and unassigned) are properly classified and,
if applicable, approved.
36) Provisions for uncollectible receivables have been properly identified and recorded.
37) Expenses have been appropriately classified in or allocated to functions and programs in the statement of
activities, and allocations have been made on a reasonable basis.
38) Revenues are appropriately classified in the statement of activities within program revenues, general
revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.
39) Interfund, internal, and intra-entity activity and balances have been appropriately classified and reported.
40) Deposits and investment securities and derivative instruments are properly classified as to risk and are
properly disclosed.
41) Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if
applicable, depreciated.
42) We have appropriately disclosed the District's policy regarding whether to first apply restricted or unrestricted
resources when an expense is incurred for purposes for which both restricted and unrestricted net position is
available and have determined that net position is properly recognized under the policy.
43) We are following our established accounting policy regarding which resources (that is, restricted, committed,
assigned, or unassigned) are considered to be spent first for expenditures for which more than one resource
classification is available. That policy determines the fund balance classifications for financial reporting
purposes.
44) We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured
and presented within prescribed guidelines and the methods of measurement and presentation have not
changed from those used in the prior period. We have disclosed to you any significant assumptions and
interpretations underlying the measurement and presentation of the RSI.
Signature:
Signature:
Title: Title:
REDWOOD VALLEY COUNTY WATER DISTRICT
FINANCIAL STATEMENTS
JUNE 30. 2024 AND 2023
REDWOOD VALLEY COUNTY WATER DISTRICT
FINANCIAL STATEMENTS
JUNE 30 2024 AND 2023
TABLE OF CONTENTS
Independent Auditor's Report
Financial Statements
Statement of Net Position
Statement of Activities
And Changes in Net Position
Statement of Cash Flows
Notes to the Financial Statements 10
MICHAEL A. CELENTANO
Certified Public Accountant
7518 Wight Way
707-367-9729 Kelseyville CA 95451 maccpa@,pacific.net
Board of Directors
Redwood Valley County Water District
Ukiah, CA 95482
Independent Auditor's Report
Opinions
I have audited the accompanying financial statements of the business -type activities Redwood Valley
County Water District as of and for the years ended June 30, 2024 and 2023, and the related notes to the
financial statements, which collectively comprise the Redwood Valley County Water District's basic
financial statements as listed in the table of contents.
In my opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the business -type activities of Redwood Valley County Water District as of
June 30, 2024 and 2023, and the respective changes in financial position and cash flows thereof for the
year then ended in accordance with accounting principles generally accepted in the United States of
America.
Basis for Opinions
I conducted my audit in accordance with auditing standards generally accepted in the United States of
America. My responsibilities under those standards are further described in the Auditor's Responsibilities
for the Audit of the Financial Statements section of my report. I am required to be independent of the
Redwood Valley County Water District, and to meet my other ethical responsibilities, in accordance with
the relevant ethical requirements relating to my audit. I believe that the audit evidence I have obtained is
sufficient and appropriate to provide a basis for my audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance
with accounting principles generally accepted in the United States of America, and for the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of
financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or
events, considered in the aggregate, that raise substantial doubt about Redwood Valley County Water
District's ability to continue as a going concern for twelve months beyond the financial statement date,
including any currently known information that may raise substantial doubt shortly thereafter.
Auditor's Responsibilities for the Audit of the Financial Statements
My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my
opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is
not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always
detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control. Misstatements are considered material if there is a
substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a
reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, I:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and design and perform audit procedures responsive to those risks. Such procedures
include examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements.
o Obtain an understanding of internal control relevant to the audit in order to design audit procedures
that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the
effectiveness of the Redwood Valley County Water District's internal control. Accordingly, no such
opinion is expressed.
® Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements.
a Conclude whether, in my judgment, there are conditions or events, considered in the aggregate, that
raise substantial doubt about the Redwood Valley County Water District's ability to continue as a
going concern for a reasonable period of time.
1 am required to communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit, significant audit findings, and certain internal control -related matters
that we identified during the audit.
Required Supplementary Information
The District has not presented Management's Discussion and Analysis that accounting principles generally
accepted in the United State has determined is necessary to supplement, although not required to be part of
the basic financial statements. Such missing information, although not a part of the basic financial statements,
is required by the Governmental Accounting Standards Board, who considers it to be an essential part of
financial reporting for placing the basic financial statements in an appropriate operational, economic, or
historical context. My opinions on the basic financial statements are not affected by this missing information.
Michael A Celentano
Certified Public Accountant
December 31, 2024
4
REDWOOD VALLEY COUNTY WATER DISTRICT
STATEMENT OF NET POSITION
JUNE 30, 2024 AND 2023
ASSETS
2024
2023
Current Assets
Cash in bank - Note 2
$ 567,187
$ 425,899
Accounts receivable
183,891
168,083
Grants receivable
322,175
Interest receivable
1,888
2,040
Insurance receivable
-
81,557
Investments - Note 2
119,739
259,831
Prepaid expenses
1,818
3,632
Total Current Assets
1,196,698
941,042
Capital Assets - Note 3
2,888,675
3,103,066
Total Assets
$ 4.085.373
$ 4.044,108
The accompanying notes are an integral part of these statements
5
REDWOOD VALLEY COUNTY WATER DISTRICT
STATEMENT OF NET POSITION
JUNE 30 2024 AND 2023
LIABILITIES
Current Liabilities
Accounts payable
Refundable customer deposits
Compensated absences payable
Current portion of long lerm debt
Total Current Liabilities
Long Term Liabilities
Loan Payable - Note 4
Less: current portion shown above
Total Long Term Liabilities
Total Liabilities
Net Position - Note 7
Net investment in capital assets
Unrestricted (deficiency)
Total Net Position
2024
2023
$ 161,297
$ 112,189
25,298
24,000
7,044
12,293
193,639
148,482
8,691,722
8,691,722
8,691,722
8,691,722
8,885,361
8,840,204
2,888,675
3,103,066
{7,688,663)
_ (7,899,162)
$ (4,799,988)
(4 796,096)
The accompanying notes are an integral part of these statements
6
REDWOOD VALLEY COUNTY WATER DISTRICT
STATEMENT OF ACTIVITIES AND CHANGES IN NET POSITION
FOR THE YEARS ENDED JUNE 30 2024 AND 2023
2024
2023
Operating Revenues
Water sales
Domestic
$ 791,604
$ 674,236
Irrigation
113,013
59,072
Meter fees
Domestic
348,762
348,917
hrrigation
237,342
237,245
Other operating income
50,916
41,099
Total Operating Revenue
1,541,637
1,360,569
Operating Expenses
Source of supply
193,533
222,244
Pumping
334,741
246,004
Water treatment
245,261
146,326
Transmission and distribution
320,144
'00,744
Customer accounts
52,580
32,843
Administration and general
181,476
293,246
Depreciation
352,173
347,479
Total Operating Expenses
1,679,908
1,588,886
Operating Income (Loss)
(138,271)
(228,317)
Non -Operating Revenues (Expenses)
Property taxes
35,846
33,453
Interest income
10,018
6,653
Other income
27,084
Grant income
342,502
Grant expense
(194,362)
Interest expense
-
(65)
Potter Valley project
(55,000)
-
Consolidation expense
(31,709)
(22,400)
Total Non -Operating Revenues (Expenses)
134,379
17,641
Net Income
(3,892)
(210,676)
Net Assets Beginning of Year (Deficiency)
(4,796,096}
(4,585,420)
Net Assets Ending of Year (Deficienc))
(4 799.988)
S (4,796.0961
The accompanying notes are an integral part of these statements
7
REDWOOD VALLEY COUNTY WATER DISTRICT
STATEMENT OF CASH FLOWS
FOR THE YEARS ENDED JUNE 30.2024 AND 2023
2024
2023
Cash Flows From Operating Activities
Cash received from customers
$ 1,526,777
$ 1,306,363
Payments to suppliers for goods and services
(1,208,705)
(1,151,940)
Payments to employees and related items
(113,901)
(65,686)
Net Cash Provided(Used) by Operating Activities
204,171
88,737
Cash Flows From Non -Capital Financing Activities
Property taxes and other nonoperating income
34,898
32,943
Increase in customer deposits
1,298
(1,024)
Grant income
20,327
Grant expense
(153,818)
Other expenses
(86,709)
(22,400)
Reimbursable revivable
108,641
(74,256)
Voiding of old checks from prior years
-
12,043
Net Cash Provided (Used) From Non -Capital Financing Activities
(75,363)
(52,694)
Cash Flows From Capital Financing Activities
Payments for property and equipment (137,782) (129,636)
Principal payments - (2,677)
Interest payments - (65)
Net Cash Provided (Used) From Capital Financing Activities (137,782) (132,378)
Cash Flows From Investing Activities
Interest received 10,170 5,091
Net Cash Provided (Used) From Investing Activities 10,170 _ 5,091
Net Increase (Decrease) in Cash and Cash Equivalents 1,196 (91,244)
Cash - Beginning of Year 685,730 776,974
Cash - Ending of Year--686.926—�t�� Z�Q
Interest Paid $ - $ 65
The accompanying notes are an integral part of these statements
8
REDWOOD VALLEY COUNTY WATER DISTRICT
STATEMENT OF CASH FLOWS
FOR THE YEARS ENDED JUNE 30 2024 AND 2023
Reconciliation of Operating Income to Net
Cash Provided by perating Activities
Operating income (loss)
Adjustments to reconcile operating income
to net cash from operating activities:
Depreciation
(Increase) decrease in current assets:
Accounts receivable
Prepaid expenses
Increase (decrease) in current liabilities
Accounts payable
Compensated absences
Net Cash Provided by Operating Activities
2024
2023
$ (138,271)
$ (228,317)
352,173
347,479
(14,860)
(54,206)
1,814
440
8,564
22,717
(5,249)
624
$ 204,171
$ 88,737
The accompanying notes are an integral part of these statements
9
REDWOOD VALLEY COUNTY WATER DISTRICT
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 2024 AND 2023
Note 1 - Summary of Significant Accounting, Policies
Reporting Enti1y
The District was formed on January 16, 1964 under the provisions of the Water
Code for the State of California. The Mendocino County Board of Supervisors
approved the formation in Resolution 63-367 on January 14, 1964. The District
operates under a board of directors' form of government and is considered an
independent local government unit. Members of the Board of Directors are
elected officials.
The District provides water services to residents and irrigation and frost
protection water of which most aof whom grow wine grapes within the District
boundaries. The District's financial statements include the accounts of all District
operations.
Accounting? Policies
The District's accounting and reporting policies conform to the generally accepted
accounting principles accepted in the United States of America (GAAP) as
applicable to proprietary funds of government agencies.
The following is a summary of the more significant policies:
Basis of Presentation
The statement of Net Position and Statement of Activities display information
about the reporting District as a whole.
The District is comprised of only one fund, the Enterprise Fund. Enterprise fiends
are accounted for using the economic resources measurement focus and the
accrual basis of accounting. The accounting objectives are determinations of net
income, financial position and cash flows. All assets and liabilities are included
on the Statement of Net Position.
Basis of Accounting
The District Statement of Net Position and Statement of Activities are presented
using the accrual basis of accounting. Under the accrual basis of accounting,
revenues are recognized when earned and expenses are recorded when the
liability is incurred or economic asset is used. Revenues, expenses, gains, losses,
asset and liabilities resulting from an exchange are recognized when the exchange
10
takes place.
When an expense is incurred for the purpose for which both restricted and
unrestricted net position are available, the District's policy is to apply restricted
net position first.
Budget
The annual budget is prepared in accordance with the basis of accounting utilized
by the District. The budget is amended from time -to -time as the need arises and
is approved by the Board of Directors. The budget is not legally required and
therefore budget to actual information has not been presented.
Cash and Cash Equivalents
For purposes of the Statement of Cash Flows, the District considers both
operating and restricted cash balances purchased with maturities of less than
ninety days to be cash and cash equivalents.
In accordance with the Governmental Accounting Standards Board (GASB)
Statement No. 31, Accounting and Financial Reporting for Certain Investments
and for External Investment Pools, investments are stated.at fair value, based on
quoted market values.
Deposits and Investments
It is the District's policy for deposits and investments to either be insured by the
FDIC or collateralized. The District's deposits and investments are categorized to
give an indication of the level of risk assumed by the District as of June 30, 2024
and 2023. The categories are described as follows:
Category 1 Insured, registered or collateralized, with securities held by the
entity or its agent in the entity's name.
Category 2 Uninsured and unregistered or collateralized, with securities held
by the counter party's trust department or agent in the entity's
name.
Category 3 Uninsured and unregistered, or uneollateralized, with securities
held by the counter party, or its trust department or agent but not
held in the entity's name.
Deposits and investments as of June 30, 2024 and 2023 consisted of Category 1
type only.
Accounts Receivables
Accounts receivable represent amounts owed the District by its customers. The
I
District has adopted stringent collection and water shut-off policies which
minimize uncollectible accounts. No allowance for doubtful accounts is made
because management believes almost all accounts are collectible and any
allowance would be immaterial for financial statement presentation. Accounts
deemed uncolleetible are expensed when recognized and assigned to a collection
agency for potential recovery.
Investment Policy
It is the policy of the District to invest funds in a manner that will provide the
highest return with maximum security while still meeting the daily cash flow
demands of the District. All investments must conform to the requirements of
California Government Code Sections 5921 and 53601. All investments are in
the form of Inactive Public Deposits or Certificates of Deposit and the balances
indicated on the balance sheet as investments, restricted and unrestricted,
approximate market value.
Investments
Surplus funds are invested by the District in a pooled money investment account
held with the State of California in the Local Agency Investment Fund (LAIF).
The funds held at LAIF are invested in accordance with Government Code
Section 16430 and 16480. The LAIF account is internally allocated between
restricted funds and funds reserved by the District for special purposes and
general operations.
Estimates
The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. Actual
results could differ from those estimates.
Risk Management
The District is exposed to various risks of loss related to torts, theft to, damage to,
and destruction of assets, errors and omissions, injuries to employees, and natural
disasters. The District carries insurance for all risks. Settled claims resulting
from these risks have not exceeded insurance coverage in the past three years.
Capital Assets
Capital assets are valued at historical cost or at an estimate of their historical cost,
if actual historical cost is not available. Donated assets are valued to their
estimated fain- value on the date donated. Assets with a value of $1,000 or less are
12
expensed in the year acquired.
The costs of normal maintenance and repairs that do not add to the value of the
asset or materially extend asset lives are not capitalized. Improvements are
capitalized and depreciated over the remaining useful lives of the related fixed
assets, as applicable.
Depreciation of all exhaustible fixed assets used by Proprietary Funds is charged
as an expense against their operations. Accumulated depreciation is reported on
Proprietary Fund balance sheets. Depreciation has been provided over the
estimated useful lives using the straight line method. The estimated useful lives
are as follows:
Building and improvements 20-50 years
Pumping, treatment & transmission 10-50 years
General plant assets 5-30 years
Property Taxes
The District receives properly taxes from Mendocino County. Property taxes
become a lien on the first day of the year they are levied. They become
delinquent on December 10 and April 1 , respectively. Unsecured property taxes
are levied on July 1, and become delinquent on August 31. The District elected to
receive property taxes from the County under the "Teeter Bill Program", under
this program, the District receives 100% of the levied taxes in periodic payments
with the County assuming responsibility for delinquencies.
Compensated Absences
Vested or accumulated vacation and sick leave (vested at 50%) that is expected to
be liquidated with expendable available financial resources is reported as an
expense and as a current liability.
Proprietary Fund Financial Statements
The District has a sole fund which is considered a proprietary fund.
Proprietary Fund Financial Statements include a Statement of Net Position, A
Statement of Activities and Changes in Net Position, and a Statement of Cash
Flows for each proprietary fund.
Proprietary funds are accounted for using the "economic resources" measurement
focus and the accrual basis of accounting. Accordingly, all assets and liabilities
(whether current or non -current) are included on the Statement of Net Position.
The Statement of Activities and Changes in Net Position presents increases
(revenues) and decreases (expenses) in total net position. Under the accrual basis
of accounting, revenues are recognized in the period in which they are earned
13
while expenses are recognized in the period in which the liability is incurred. In
these funds, receivables have been recorded as revenue and provisions have been
made for uncollectible amounts.
Operating revenues in the proprietary fund are those revenues that are generated
from the primary operations of the fund. All other revenues are reported as non -
operating revenues. Operating expenses are those expenses that are essential to
the primary operations of the fund. All other expenses are reported as non -
operating expenses.
Net Position
Net Position are classified into three components: 1) invested in capital assets, 2)
restricted for debt services, and 3) unrestricted. These classifications are defined
as follows:
Net invested in capital assets— This component of net position consists of
capital assets, net of accumulated depreciation and reduced by outstanding
debt related to financing the acquisition of capital assets.
Restricted for debt service — This component of net position consists of
cash and investments that are restricted for debt service pursuant to debt
service covenants.
Unrestricted net position — This component of net position consists of net
position that does not meet the definitions of "restricted for debt service"
or "invested in capital assets.
Note 2 - Cash
As of June 30, 2024 and 2023 cash consisted as follows:
2024 2023
Cash
General operations $ 388,025 $ 246,814
Money market accounts 179,162 179,085
567,187 425,899
Investments
LAIF $ 119,739 $ 259,831
Total Cash and Investments $ 686.926 685.730
As of June 30, 2024 and 2023, the District's deposits with financial institutions were
$343,817 and 185,418 in excess of federal depositary insurance limits, respectively. The
deposits approximate fair market value.
14
State law requires uninsured deposits of public agencies to be secured be certain
state approved investment securities. The District's deposits are secured as part
of an undivided collateral pool covering all public deposits with the financial
institution. The market value of the pool must be equal to at least 110% of the
total public deposits held by the financial institutions.
The District participates in the Local Agency Investment Fund (LAIF), an
investment pool managed by the State of California. The account is similar to a
money market account. The funds deposited in LAIF are invested in accordance
with Government Code Sections 16430 and 16480, the stated investment
authority for the pooled money investment account. LAIF has stated that it has
not invested in, nor will it invest in, derivative products as defined in general
accounting definitions #1 and #2. LAIF issues a separate comprehensive annual
financial report. Copies of LAIF's annual report may be obtained from the Local
Agency Investment Fund, P.O. Box 942809, Sacramento, CA 94209-0001.
The District's investments have a risk category of "uneategorized" which
represents investments in pools where the District's investments are not evidenced
by specific identifiable securities.
Note 3 - Capital Assets
The following is a summary of the changes in capital assets for the fiscal years:
Balance Balance
7/1/23 Additions Retirements 6/30/24
Land $ 62,925 $ $ $ 62,925
Buildings 191,987 191,987
Pumping plant 2,317,464 2,317,464
Treatment plant 2,340,458 2,340,458
Transmission &distribution 10,481,402 129,020 10,610,422
Equipment 254,006 8,762 262,768
Construction in progress 0 0 0
Total cost 15,648,242 137,782 0 15,786,024
Less accumulated
depreciation (12.545.176} 352.173 (12.897.349)
Net Book Value $ 0 21i$8 62
Balance Balance
7/1/22 Additions Retirements 6/30/23
Land $ 62,925 $ $ $ 62,925
Buildings 191,987 191,987
Pumping plant 2,317,464 2,317,464
Treatment plant 2,233,491 106,967 2,340,458
Transmission Mistribution 10,458,733 22,669 10,481,402
Equipment 254,006 254,006
Construction in progress 0 0 0
Total cost 15,518,606 129,636 0 15,648,242
15
Less accumulated
depreciation (12.197.697) 347.479 (12.545.176)
Net Book Value ka.32 _ 21Z8 0 $ 3 103 066
Depreciation expense of $352,173 and $347,479 were recorded as operating
expense for the years ended June 30, 2024 and 2023, respectively.
Note 4 - Changes in Long Term Debt
The following is a summary of long term debt for the year ended June 30, 2024:
Due
Within
Type of Balance Balance One
Debt 07/01/23 Additions Reductions 06/30/24 Year
US Reclamation $7,255,000 $ 0 $ 0 $7,255,000 $ 0
Accrued interest
(see note) 1,436,722 0 0 1,436,722 0
U.S. Bureau of Reclamation
The district received a loan from the United States Bureau of Reclamation in the
original amount of $7,313,000. The loan was to be repaid by the district in 35
annual payment beginning on January 1, 1983.
Following the original principal payment of $58,000, the District postponed
further payments on the loan. In June 2008, the district paid $360,000 for the
successful completion of a consulting services agreement towards loan
postponement legislation. That legislation allows the district to enter into such
additional non-federal obligations as are necessary to finance procurement of
dedicated water rights and improvements necessary to store and convey those
rights to provide for the District's water needs.
Per the legislation, the Secretary of the Interior shall reschedule the payments due
under the loan, and said payments shall commence when such additional
obligations have been financially satisfied by the Distict.
The date of the initial payment owed by the District to the United States upon the
rescheduling shall be regarded as the start of the District's repayment period and
the time upon which any interest shall first be computed and assessed.
16
Amounts presented as accrued interest of $ 1,436,722 includes interest and
penalties that had been accrued through June 30, 1988. These amounts are
unchanged from the amounts presented in the June 30, 1988 audited financial
statements. Due to the uncertainty of the financial resolution of this accrued
interest, these amounts have been adjusted from current liabilities to long term
liabilities.
Future loan service requirements are as follows:
Year
Ending Principal Interest
Undetermined 8,691,722 0
Totals 8,694 79_2 $_O
Interest expense of $ 0 and $ 65 was incurred and recorded as a non -operating
expense for the year ended June 30, 2024 and 2023, respectively..
Note 5 - Water Supply
The District is currently under a court order moratorium for domestic connections
and a Board initiated moratorium for irrigation connections. The domestic
moratorium is a result of a lack of a firm water right. The irrigation moratorium,
in addition to the lack of water rights, is the result of irrigation water distribution
deficiencies.
The district diverts water from Lake Mendocino under permit 17593 from
November through the end of March when permit conditions of water storage and
river flows are met. When conditions are not met and outside of the season of
diversion, the District relies primarily on surplus water available under the terms
of the Stipulated Judgement with the Mendocino County Russian River Flood
Control and Water Improvement District(Flood Control). Upon notification by
Flood Control that no water supply is available, the District has in the past
purchased surplus water from the Sonoma County Water District(SCWA). That
contract with SCWA expired in 2011 and has not been renewed by SCWA.
During late 2014, the District constructed an intertie pump station to receive
addition water from Millview County Water District, wheeled through Calpella
County Water District. Since 2015 the District has received the majority of its
domestic water through the intertie. Any Water available fiom Flood Control has
been delivered, untreated to irrigation customers. The District operates the
treatment plant to produce drinking water when demand exceeds the capacity of
the intertie
17
Note 6 -
Note 7 -
Note 8 -
Defined Compensation Plan
The District offers its employees a deferred compensation plan under the
provisions of the Internal Revenue Code section 457. Under this plan, employees
may elect to defer a portion of their salaries and any related income taxes until the
funds are withdrawn. After five years of employment, the District matches the
employee's contribution to the plait. Funds may be withdrawn only upon
termination, retirement, death or unforeseeable emergency.
The District's share of the expense for fiscal year ended June 30, 2024 and
2023 were $7,800 and $7,800, respectively..
Net Position (Deficiency)
2024 2023
Net investment of capital assets $ 2,888,675 $ 3,103,066
Unrestricted
Board designated sinking fund 22,336 222336
Undesignated (7,710,999) (7,921,498)
$14,799_988 $f4,799 0 61
Joint Powers Agreement
The District participates in a joint venture under a joint power agreement (JPA)
with the Association of California Water Agencies/Joint Powers Insurance
Authority (ACWA/JPIA) for insurance purposes. ACWA/JPIA is a joint powers
agency formed pursuant to Section 6500 et. Seq., California Government Code, is
comprised of California special districts, and agencies including such districts.
The relationship between the District and JPA is such that the JPA is not a
component unit of the District for financial reporting purposes. Separate financial
statements of the JPA can be obtained by writing to them directly at ACWA Joint
Powers Insurance Authority, 5620 Birdcage Street, Suite 200, Citrus Heights, CA
95610-7632. ACWA/JPIA's purpose is to jointly fluid and develop programs to
provide comprehensive and economical risk financing for water districts. These
programs are provided through collective self-insurance; the purchase of
insurance coverage's; or a combination thereof.
During the year the District joined and will participate in the fixture in a joint
venture under a joint powers (JPA) with the Upper Russian River Water Agency
(URRWA) in order to provide more effective and economical services to their
customers and to respond in union to water issues in the Upper Russian River
Watershed. URRWA is a joint powers agency formed pursuant to Section 6500
et. Seq., California Government Code, is comprised presently of four California
special districts. The relationship between the District and JPA is such that the
JPA is not a component unit of the District for financial reporting purposes.
18
Additional information can be obtained by writing to them directly at URRWA,
151 Laws Avenue, Ukiah CA 95482.
Note 9 - Master Service Agreement
The District no longer maintains a distinctly separate work force. As part of a
long term plan leading toward political consolidation with Millview CWD,
Calpella CWD and Willow CWD, the District entered into a "Master Service
Agreement" with Willow CWD in October 2015 to provide and supervise field
and office staffing.
Note 10 - Subsequent Events
Subsequent events are those events or transactions that occur subsequent to the
effective date of the financial statements, but prior to the issuance of the final
reports, which may have a material effect on the financial statement or disclosures
therein.
The District has recently joined the newly formed Ukiah Valley Water Authority
(UVWA) along with the City of Ukiah, Millview County Water District and
Willow County Water District. The UVWA was created to share resources
amongst the other agencies and to solidify water security in the Greater Ukiah
Valley. .
19
AW
FENCING
Agricultural ® Commercial a Residential
State & Federal
License # 585041
Contact:
City Of Ukiah
David Kirch
300 Seminary Ave
Ukiah, CA 95482
(707) 272-2832
dkirch@cityofukiah.com
Job Location:
David
2370 Webb Ranch Rd
Redwood Valley, CA 95470
Contract
Arrow Fence
P.O. Box 385
Calpella, CA 95418
+17074851128
State Lic. #585041
www.arrowfencingca.com
chris@arrowfencingca.com
Estimate Info:
Date: 01 /13/2025
Estimate: test water ukiah
(water plant)
Rep: Joe Avila
Job #64
Install 240 feet of 72" 11 GA GBW (2" Mesh) KK CHAIN -LINK FABRIC, 20 Sections. 1 Single Gate, 1 Double Gate, 5 Terminal Posts, 15
Line Posts, 4 Gate Posts. Vac holes by others
00 2
10 50Op 20�
Terms & Conditions
By signing this contract, you agree to the Terms & Conditions on the
following pages.
Tax Total $458.18
Grand Total $12,261.37
Amount Due $12,261.37 I understand and agree with the enclosed contract.
Customer Name
Date
Company Name Date
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