Financial Statements


The Government Finance Officers Association of the United States and Canada (GFOA) awarded the prestigious Certificate of Achievement for Excellence in Financial Reporting to Western Municipal Water District for our comprehensive annual financial report for each of the fiscal years listed below. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized comprehensive annual financial report (CAFR). This report must satisfy both generally accepted accounting principles and applicable legal requirements.

Financial Statements FY 2015

Financial Statements FY 2014

Financial Statements FY 2013

Financial Statements FY 2012

Financial Statements FY 2011

Financial Statements FY 2010

Financial Statements FY 2009

Financial Statements FY 2008


The Retirement Medical Benefits Plan (“Plan”) is a defined benefit post-employment healthcare plan established June 15, 2006, to provide health insurance benefits to eligible retired employees of the District. Plan contributions are made to the Voluntary Employees’ Beneficiary Association irrevocable trust for the purpose of holding contributions and paying expenses of the Plan.

Plan Financial Statements FY 2014

Plan Financial Statements FY 2015