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 annual comprehensive 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. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

Financial Statements Fiscal Year 2021 - 2022

Financial Statements Fiscal Year 2020 - 2021
 
Financial Statements Fiscal Year 2019 - 2020
 
Financial Statements Fiscal Year 2018 - 2019
 
Financial Statements Fiscal Year 2017 - 2018
 
Financial Statements Fiscal Year 2016 - 2017

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 2021 - 2022

Plan Financial Statements Fiscal Year 2020 - 2021

Plan Financial Statements Fiscal Year 2019 - 2020

Plan Financial Statements Fiscal Year 2018 - 2019

Plan Financial Statements Fiscal Year 2017 - 2018

Plan Financial Statements Fiscal Year 2016 - 2017

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 November 1, 2019