The Metropolitan Water District of Southern California is a cooperative of more than 25 cities and water agencies that serves over 18 million people. The district imports water from the Colorado River and Northern California to supplement local supplies, as well as help its members to develop increased water conservation, recycling, storage and other resource-management programs. It maintains a staff of more than 1,850 employees and operates over 400 connections. The district has an audit department that evaluates additions and changes in internal control processes coincident with their development and implementation. The Metropolitan Water District of Southern California has been operational for more than 80 years and maintains a location in Winchester, Calif.