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.

 FY24 ACFR

 FY23 ACFR

 FY22 ACFR

 FY21 ACFR

 FY20 CAFR

FY19 CAFR

FY18 CAFR

FY17 CAFR

 FY16 CAFR

 FY15 CAFR

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.

 FY24 PAFR

 FY23 PAFR

 FY22 PAFR

 FY21 PAFR

 FY20 PAFR

 FY19 PAFR

 FY18 PAFR

 FY17 PAFR

 FY16 PAFR

 FY15 PAFR

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. 

  GASB 75 Valuation Report as of June 30, 2023

 GASB 75 Valuation Report as of June 30, 2021

 GASB 75 Valuation Report as of June 30, 2019

 GASB 75 Valuation Report as of January 1, 2018

 GASB 45 Valuation Report as of July 1, 2015

 GASB 45 Valuation Report as of July 1, 2013

 GASB 45 Valuation Report as of July 1, 2011