Where: Westport, (formerly Beall’s Landing), Mendocino County, California
Problem: Westport County Water District’s board needed training to improve the utility’s operations.
Solution: RCAC provided board and staff training at California State Water Resource Control Board’s (SWRCB) request.

Translating financial statement information into a language that non-experts will find meaningful is challenging. By following a step-by-step process, RCAC staff helped Westport County Water District board and staff learn to use their financial statements as tools to improve operations at the utility which serves an unincorporated Mendocino County village of 370 residents.

At SWRCB’s request, RCAC worked with the board president to improve the board’s understanding of operation and maintenance costs, and the need to hire a full-time wastewater operator to ensure the utility is providing safe drinking water and quality service to its 73 customers.

RCAC staff had to face a vocal opponent on the board, who felt the training was a waste of time. However, in a highly interactive session, RCAC’s staff stressed the importance of reviewing financial statements thoroughly. Using the utility’s Statement of Financial Position, Statement of Activities and Statement of Cash Flows staff pointed out possible management activities and policies the board might implement moving forward to shape the utility’s fiscal future. RCAC staff stressed the need to recover through rates the “true cost” of providing services.

By the end of the training the vocal board member said “Wow! This was great. I didn’t know there was so much information in those financial statements!”

At the end of the training, the board requested that RCAC perform rate studies for both water and wastewater services.