Mendocino County Waterworks District No. 2

This document contains the financial statements and independent auditors' report for the Mendocino County Waterworks District #2 for the fiscal year ended June 30, 2025. It includes the balance sheet, statement of revenues, expenses and changes in net position, statement of cash flows, and notes to the financial statements. The report also includes management's discussion and analysis and other independent auditors' reports.

This document is the Policy Manual for MCWD2, revised April 2024. It contains various policies and procedures related to the operations of the district, including governance, ethics, financial management, human resources, and board meetings.

This document outlines the approved budget and fiscal year budget forecast for MCWD2, including income, operating expenses, and other financial details for the fiscal years 2024/25 and 2025/26.

This report details an asset evaluation, rate study, and revenue strategies for Mendocino County Water District No. 2. It includes an infrastructure evaluation, cost of services analysis, revenue and financial plan, rate structure development, and capital improvement recommendations.

This document outlines the Conflict of Interest Code for Mendocino County Waterworks District #2 (MCWD2), adopted by Resolution 23-24-03 on August 17, 2023. It incorporates by reference the terms of 2 California Code of Regulations Section 18730 and its amendments, along with appendices designating positions and disclosure categories. Designated positions include General Manager and Attorney, with disclosure categories 1 and 2. Consultants/New Positions are also included. Positions not covered by this code, such as Members of the Board of Directors, file statements of economic interests pursuant to Government Code Section 87200.