Finance

Moulton Niguel Water District’s Finance Division oversees the financial operations of the District, and takes pride in providing strict oversight concerning the use of District funds. This department maintains the financial systems and records of the District in accordance with generally accepted accounting principles, as well as applicable laws, regulations and District policies.

Reports are available for download as PDF documents. Download the free Adobe® Reader®.

Annual Financial Statements

  • Comprehensive Annual Financial Reports (CAFR)
    MNWD’s Comprehensive Annual Financial Report (CAFR) contains the audited financial statements for the District and is prepared annually.  The CAFR contains additional information required to receive the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting, intended to encourage governmental agencies to go beyond the minimum requirements of generally accepted accounting principles.  The CAFR can be used to provide an assessment of the District’s financial condition, inform readers about District services, include information about capital improvement projects, and discuss key initiatives. Read more below.  Read more below.

    2016
     | 20152014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007
  • CAFR and Single Audit Reports
    Single Audits are required for Governmental Agencies that receive at least $750,000 of federal funds in one fiscal year.  The audits must be conducted by an independent certified public accountant, and are in addition to the audit of the annual financial statements.  The Single Audit focuses on both financial and compliance requirements related to federal funding. Read more below.

    2016
     |

Budget

Long Range Financial Plan

The objective of the Long-Range Financial Plan (“LRFP”) is to identify strategies and actions to ensure
sufficient financial resources to enable MNWD to achieve its mission and to utilize those financial resources effectively. The plan projects the operating budget and incorporates the capital improvement program in order to determine the financial impact of future operating and capital needs and develops strategies to address those needs.

Cost of Service Report

Capacity Fee Report

IRMA Letter

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