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 Fiscal Year 2015 - 2016

Financial Statements Fiscal Year 2014 - 2015

Financial Statements Fiscal Year 2013 - 2014

Financial Statements Fiscal Year 2012 - 2013

Financial Statements Fiscal Year 2011 - 2012



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 Fiscal Year 2015 - 2016

Plan Financial Statements Fiscal Year 2014 - 2015

Plan Financial Statements Fiscal Year 2013 - 2014

The most recent Retiree Medical Benefits Plan Valuation Report is as follows:

Valuation Report as of July 1, 2016