Notes to SEFA
Title: Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The District passed $2,178,556 through to the East County Advanced Water Purification Joint Powers Authority during the fiscal year ended June 30, 2022.
Title: Contingencies
Accounting Policies: Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to a request for reimbursement to the grantor agencies.
Title: Reporting Entity
Accounting Policies: Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Padre Dam Municipal Water District (the District) was organized November 23, 1955, as Rio San Diego Municipal Water District pursuant to the Municipal Water District Law of 1911, Division 20 of the Water Code, as the result of an election held December 2, 1952. The name changed to Padre Dam Municipal Water District effective January 1, 1977.Santee County Water District (formed in 1956 pursuant to the County Water District Law, Division 12 of the Water Code) operated within the territory of the District. As the result of an election held on November 2, 1976, Santee County Water District dissolved and its functions and operations were assumed by the District on December 31, 1976.The communities of Alpine, Crest and Harbison Canyon (Eastern Service Area) were annexed to the District in 1961.The area within Crest Public Utility District was annexed in 1985 when that agency dissolved.The District purchases its water supply from the San Diego County Water Authority.The District sends its wastewater to City of San Diego METRO for treatment.The District produces recycled water for construction and irrigation.The District owns and operates Santee Lakes Recreation Preserve.The District is composed of two geographically distinct service areas, which are as follows:Western Service Area:Western Service Area provides retail potable water, recycled water and sewer services to the community of Santee.The Santee Lakes Recreation Preserve and the Santee Water Reclamation Facility are located within this service area.Eastern Service Area:Eastern Service Area provides retail potable water service to the communities of Alpine, Crest and Harbison Canyon.
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the full accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures arenot allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Padre Dam Water District (the District) under programs of the federal government for the year ended June 30, 2022.The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial statements of the District. The Districts reporting entity is defined in Note 1 of the notes to the Districts financial statements.