Special District of Mojave Water Agency Special Districts Financial Transactions Report General Information
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1 Special District of Mojave Water Agency General Information District Mailing Address Street 1 Street 2 Has Address Changed? City State Zip Members of the Governing Body First Name M. I. Last Name Title Member 1 Member 2 Member 3 Member 4 Member 5 Member 6 Member 7 Member Other Officials First Name M. I. Last Name Title Member 1 Member 2 Member 3 Officials Report Prepared By First Name M. I. Last Name Telephone Independent Auditor Firm Name First Name M. I. Last Name Telephone 2016 State of California - State Controller's Office
2 Special District of Mojave Water Agency Statement of Net Position Proprietary Funds Assets Current Assets Cash and Investments R01. Unrestricted R02. Restricted R03. Accounts Receivable (net) R04. Taxes Receivable R05. Interest Receivable (net) R06. Due from Other Funds R07. Due from Other Governments R08. Inventories R09. Prepaid Items R10. Other Current Assets 1 R11. Other Current Assets 2 Enterprise Internal Service R12. Total Current Assets $68,822,592 $0 Noncurrent Assets R13. Cash and Investments, Restricted R14. Investments R15. Loans, Notes, and Contracts Receivable Capital Assets R16. Land R17. Buildings and Improvements R18. Equipment R19. Intangible Assets Amortizable R20. Construction in Progress R21. Intangible Assets Nonamortizable R22. Other Capital Assets R23. Less: Accumulated Depreciation/Amortization R24. Other Noncurrent Assets 1 R25. Other Noncurrent Assets 2 R26. Total Noncurrent Assets $399,499,937 $0 R27. Total Assets $468,322,529 $0 Deferred Outflows of Resources R28. Related to Pensions
3 R28.5. Related to OPEB R29. Other Deferred Outflows of Resources R30. Total Deferred Outflows of Resources $4,996,119 $0 R31. Total Assets and Deferred Outflows of Resources $473,318,648 $0 Liabilities Current Liabilities R32. Accounts Payable R33. Contracts and Retainage Payable R34. Interest Payable R35. Due to Other Funds R36. Due to Other Governments R37. Deposits and Advances R38. Accrued Compensated Absences R39. Long-Term Debt, Due Within One Year 4,715,000 0 R40. Other Long-Term Liabilities, Due Within One Year R41. Other Current Liabilities 1 R42. Other Current Liabilities 2 R43. Total Current Liabilities $13,236,542 $0 Noncurrent Liabilities R44. Deposits and Advances, Net of Current Portion R45. Compensated Absences, Net of Current Portion R46. General Obligation Bonds 12,555,000 R47. Revenue Bonds R48. Certificates of Participation 40,790,000 R49. Other Bonds R50. Loans (Other Long-Term Debt) R51. Notes (Other Long-Term Debt) R52. Other (Other Long-Term Debt) R53. Construction Financing Federal R54. Construction Financing State R55. Lease Principal R56. Net Pension Liability R57. Net OPEB Obligation R58. Other Noncurrent Liabilities 1 R59. Other Noncurrent Liabilities 2 R60. Total Noncurrent Liabilities $60,872,219 $0 R61. Total Liabilities $74,108,761 $0 Deferred Inflows of Resources R62. Related to Pensions
4 R62.5. Related to OPEB R63. Other Deferred Inflows of Resources R64. Total Deferred Inflows of Resources $244,133 $0 R65. Total Liabilities and Deferred Inflows of Resources $74,352,894 $0 R66. Total Net Position (Deficit) $398,965,754 $0 Net Position (Deficit) R67. Net Investment in Capital Assets 309,368,089 R68. Restricted 45,943,442 R69. Unrestricted 43,654,223 R70. Total Net Position (Deficit) $398,965,754 $0 R71. Total Liabilities, Deferred Inflows of Resources, and Net Position (Deficit) $473,318,648 $ State of California - State Controller's Office Privacy Policy Accessibility
5 Go to Report: Detail Summary of Long-Term Debt SD01. Districtwide or Improvement District/Zone SD02. Improvement District/Zone (if applicable) R03. Purpose of Debt (1 of 4) (Record Completed) R04. Nature of Revenue Pledged R05. Percent of Pledge R06. Debt Type R07. Fund Type SD08. Activity R09. Year of Issue R10. Beginning Maturity Year R11. Ending Maturity Year R12. Principal Authorized R13. Principal Issued to Date R14. Principal Unspent R15. Principal Outstanding, Beginning of Fiscal Year R16. Adjustment to Principal in Current Fiscal Year R17. Reason for Adjustment to Principal in Current Fiscal Year R18. Principal Issued in Current Fiscal Year R19. Principal Paid in Current Fiscal Year R20. Principal Defeased in Current Fiscal Year Special District of Mojave Water Agency Long-Term Debt Bonds and COPs R21. Principal Outstanding, End of Fiscal Year $9,085,000 R22. Principal Outstanding, Current Portion R23. Principal Outstanding, Noncurrent Portion $7,720,000 R24. Interest Paid in Current Fiscal Year
6 Go to Report: Detail Summary of Long-Term Debt SD01. Districtwide or Improvement District/Zone SD02. Improvement District/Zone (if applicable) R03. Purpose of Debt (2 of 4) (Record Completed) R04. Nature of Revenue Pledged R05. Percent of Pledge R06. Debt Type R07. Fund Type SD08. Activity R09. Year of Issue R10. Beginning Maturity Year R11. Ending Maturity Year R12. Principal Authorized R13. Principal Issued to Date R14. Principal Unspent R15. Principal Outstanding, Beginning of Fiscal Year R16. Adjustment to Principal in Current Fiscal Year R17. Reason for Adjustment to Principal in Current Fiscal Year R18. Principal Issued in Current Fiscal Year R19. Principal Paid in Current Fiscal Year R20. Principal Defeased in Current Fiscal Year Special District of Mojave Water Agency Long-Term Debt Bonds and COPs R21. Principal Outstanding, End of Fiscal Year $33,950,000 R22. Principal Outstanding, Current Portion R23. Principal Outstanding, Noncurrent Portion $33,070,000 R24. Interest Paid in Current Fiscal Year
7 Go to Report: Detail Summary of Long-Term Debt SD01. Districtwide or Improvement District/Zone SD02. Improvement District/Zone (if applicable) R03. Purpose of Debt (3 of 4) (Record Completed) R04. Nature of Revenue Pledged R05. Percent of Pledge R06. Debt Type R07. Fund Type SD08. Activity R09. Year of Issue R10. Beginning Maturity Year R11. Ending Maturity Year R12. Principal Authorized R13. Principal Issued to Date R14. Principal Unspent R15. Principal Outstanding, Beginning of Fiscal Year R16. Adjustment to Principal in Current Fiscal Year R17. Reason for Adjustment to Principal in Current Fiscal Year R18. Principal Issued in Current Fiscal Year R19. Principal Paid in Current Fiscal Year R20. Principal Defeased in Current Fiscal Year Special District of Mojave Water Agency Long-Term Debt Bonds and COPs R21. Principal Outstanding, End of Fiscal Year $0 R22. Principal Outstanding, Current Portion R23. Principal Outstanding, Noncurrent Portion $0 R24. Interest Paid in Current Fiscal Year
8 Go to Report: Detail Summary of Long-Term Debt SD01. Districtwide or Improvement District/Zone SD02. Improvement District/Zone (if applicable) R03. Purpose of Debt (4 of 4) (Record Completed) R04. Nature of Revenue Pledged R05. Percent of Pledge R06. Debt Type R07. Fund Type SD08. Activity R09. Year of Issue R10. Beginning Maturity Year R11. Ending Maturity Year R12. Principal Authorized R13. Principal Issued to Date R14. Principal Unspent R15. Principal Outstanding, Beginning of Fiscal Year R16. Adjustment to Principal in Current Fiscal Year R17. Reason for Adjustment to Principal in Current Fiscal Year R18. Principal Issued in Current Fiscal Year R19. Principal Paid in Current Fiscal Year R20. Principal Defeased in Current Fiscal Year Special District of Mojave Water Agency Long-Term Debt Bonds and COPs R21. Principal Outstanding, End of Fiscal Year $15,025,000 R22. Principal Outstanding, Current Portion R23. Principal Outstanding, Noncurrent Portion $12,555,000 R24. Interest Paid in Current Fiscal Year
9 Special District of Mojave Water Agency Debt Service Reconciliation Report Debt Payments from Debt Forms Governmental Funds Internal Service Fund Enterprise Funds R01. Long-Term Debt 3,214,537 R02. Other Long-Term Debt R03. Construction Financing R04. Lease Obligations R05. Total Debt Payments from Debt Forms $0 $0 $3,214,537 R06. Debt Service 3,214,537 R07. Difference $0 $0 $0 R08. Reason for Difference 2016 State of California - State Controller's Office Privacy Policy Accessibility
10 Special District of Mojave Water Agency Water Enterprise Fund Statement of Revenues, Expenses, and Change in Fund Net Position Operating Revenues Water Sales Revenues Retail Water Sales R01. Residential R02. Business R03. Industrial R04. Irrigation R09. Sales to Other Utilities for Resale R10. Interdepartmental R11. Other Water Sales Revenues Water Services Revenues R12. Fire Prevention R13. Groundwater Replenishment R14. Connection Fees R15. Standby and Availability Charges R16. Service-Type Assessments R17. Other Water Services Revenues R18. Other Operating Revenues R19. Total Operating Revenues $11,033,880 Operating Expenses Water Supply Expenses R20. Water Supply R21. Water Purchases R22. Groundwater Replenishment R23. Other Water Supply Expenses R24. Pumping R25. Treatment R26. Transmission R27. Distribution R28. Customer Accounting and Collection R29. Sales Promotion R30. Personnel Services R31. Contractual Services
11 R32. Materials and Supplies R33. General and Administrative Expenses R34. Depreciation and Amortization Expenses R35. Other Operating Expenses R36. Total Operating Expenses $39,045,983 R37. Operating Income (Loss) $-28,012,103 Nonoperating Revenues R38. Investment Earnings R39. Rents, Leases, and Franchises Taxes and Assessments SD40. Current Secured and Unsecured (1%) SD41. Voter-Approved Taxes SD42. Pass-through Property Taxes (ABX1 26) SD43. Property Assessments SD44. Special Assessments SD45. Special Taxes SD46. Prior-Year Taxes and Assessments SD47. Penalties and Cost of Delinquent Taxes and Assessments Intergovernmental Federal R48. Aid for Construction R49. Other Intergovernmental Federal Intergovernmental State R50. Aid for Construction SD51. SD52. Homeowners Property Tax Relief Timber Yield R53. In-Lieu Taxes R54. Other Intergovernmental State R55. Intergovernmental County R56. Intergovernmental Other R57. Gain on Disposal of Capital Assets R58. Other Nonoperating Revenues R59. Total Nonoperating Revenues $36,248,800 Nonoperating Expenses R60. Interest Expense R61. Loss on Disposal of Capital Assets R62. Other Nonoperating Expenses R63. Total Nonoperating Expenses $3,282,235
12 R64. Income (Loss) Before Capital Contributions and Transfers $4,954,462 Capital Contributions (Current Fiscal Year) R65. Federal R66. State R67. Connection Fees (Capital) R68. County R69. Other Government R70. Other Capital Contributions R71. Total Current Fiscal Year Capital Contributions $574,329 R72. Transfers In R73. Transfers Out R74. Change in Net Position $5,528,791 R75. Net Position (Deficit), Beginning of Fiscal Year R76. Adjustment R77. Reason for Adjustment R78. Net Position (Deficit), End of Fiscal Year $398,965,754 Net Position (Deficit) R79. Net Investment in Capital Assets R80. Restricted R81. Unrestricted R82. Total Net Position (Deficit) $398,965, State of California - State Controller's Office Privacy Policy Accessibility
13 Special District of Mojave Water Agency Appropriations Limit Information R01. Appropriations Limit R02. Total Annual Appropriations Subject to the Limit R03. Revenues Received (Over) Under Appropriations Limit 2016 State of California - State Controller's Office Privacy Policy Accessibility
14 Special District of Mojave Water Agency Special District Financial Transactions Report Footnotes FORM DESC FIELD NAME FOOTNOTES WaterEnterpriseFund (R11)OtherWaterSalesRevenues State Water Project Table A water sales WaterEnterpriseFund (R58)OtherNonoperatingRevenues Debt service support of $814,438 Other non operating revenue $60,589 WaterEnterpriseFund (R62)OtherNonoperatingExpenses Bond debt issuance expense $211,256 Property tax and assessment collection charges $91,499 Amortization of bond premiums $-326,540 Other non operating expense $91,483 LongTermDebt (R19)PrincipalPaidinCurrentFiscalYear (3_Morongo Basin Pipeline GOB) Principal was not paid as debt was defeased. LongTermDebt (R19)PrincipalPaidinCurrentFiscalYear (4_Morongo Basin Pipeline/Ref 2006 GOB GOB) Principal does not begin repayment until FY2018. ProprietaryFunds (R24)Entpr-OtherNoncurrentAssets1 Property assessments receivable - non current ProprietaryFunds (R25)Entpr-OtherNoncurrentAssets2 Water-in-storage Inventory $22,895,927 Other post employment benefits asset $354,117 ProprietaryFunds (R29)Entpr-OtherDeferredOutflowsofResources Deferred loss on debt defeasance ProprietaryFunds (R41)Entpr-OtherCurrentLiabilities1 Accrued wages and related payables ProprietaryFunds (R42)Entpr-OtherCurrentLiabilities2 Unearned revenue ProprietaryFunds (R58)Entpr-OtherNoncurrentLiabilities General obligation bond premium $889, Certificates of participation premium $107, Certificates of participation premium $1,005,504 AppropriationsLimitInformation (R01)AppropriationsLimit Agency does not adopt an annual appropriations limit AppropriationsLimitInformation (R02)TotalAnnualAppropriationsSubjecttotheLimit Agency does not adopt an annual appropriations limit 2016 State of California - State Controller's Office Privacy Policy Accessibility
SPECIAL DISTRICTS FINANCIAL TRANSACTIONS REPORT COVER PAGE
Cover Page - LGRS Online https://lgrsonline.sco.ca.gov/collection/coverpage Page 1 of 1 SPECIAL DISTRICTS FINANCIAL TRANSACTIONS REPORT COVER PAGE Reporting Year: 2017 ID Number: 12114404900 Certification:
1 of 1 1/10/2018, 10:25 AM
Appropriations Limit Information - LGRS Online https://lgrsonline.sco.ca.gov/formspd/appropriationslimitinformation?... 1 of 1 1/10/2018, 10:25 AM Appropriations Limit Information R01. Appropriations Limit
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