Financial Documents

ADOPTED BUDGETS

CMSA Board adopts a fiscal year budget (July 1 to June 30) that serves as the Agency's annual financial plan and explains the resource requirements and costs associated with providing safe, effective, and environmentally sound treatment and disposal of wastewater to approximately 120,000 residents, businesses and institutions of central Marin County.

 FY24 & FY25 Budget Adjustments

 FY24 & FY25 Adopted Budget

 FY22 & FY23 Budget Adjustments

FY22 & FY23 Budget

 FY21 Budget Supplemental

ANNUAL COMPREHENSIVE FINANCIAL REPORTS/AUDITS

Each year, the Agency prepares an Annual Comprehensive Financial Report (ACFR) which summarizes and explains the Agency’s initiatives, accomplishments and financial activities during the fiscal year. The format and content comply with guidelines from the Governmental Financial Officers Association (GFOA). The ACFR is designed to be a comprehensive document that provides the programmatic context for the audited financial statements. The Agency is required to file the audited financial statements with the State Controller’s Office and the County of Marin.

Approved FY24 Financial Statements 

POPULAR ANNUAL FINANCIAL REPORTS

Each year, the Agency prepares a Popular Annual Financial Report (PAFR) which summarizes and explains the Agency’s initiatives, accomplishments and financial activities during the fiscal year. The format and content comply with  reporting guidelines from the Governmental Financial Officers Association (GFOA). The PAFR extracts and condenses key narratives, financial performance and other information from the CAFR, and is designed to be readily accessible and easily understandable to the general public who do not have a background in public finance.

REPORT OF GASB 45 AND GASB 75 VALUATIONS 

These reports present the determination of benefit obligations under Statement No. 45 and Statement No. 75 of the Governmental Accounting Standards Board (GASB) for the retiree health and welfare benefits provided by CMSA.