Finance Department

Operating Budgets and Finances

Each year, the Board of Directors approves an annual operating budget at a public meeting for the fiscal year which runs from July 1 through June 30 the next calendar year. 

2018 Fiscal Year Budget

2017 Fiscal Year Budget

2016 Fiscal Year Budget

2015 Fiscal Year Budget

After the completion of each fiscal year, the District prepares an audit which is reviewed by an independent accounting firm.

 Comprehensive Annual Financial Report for the Fiscal year ended June 30, 2017

Comprehensive Annual Financial Report for the Fiscal Year ended June 30, 2016

Comprehensive Annual Financial Report for the Fiscal Year ended June 30, 2015 


The Board of Directors also approves each year a capital improvement budget to fund new and replacement infrastructure projects.

2014/2015 Fiscal Year Capital Improvement Program Budget


Click here to go to the State Controller's webpage for the district's reported Financial Transaction Report.

Finance Policies

The Finance Policies are approved by the Board of Directors.  Current policies can be downloaded below.

Investment Policy

Reserve Policy

Community Facility District (CFD) Disclosures

SMWD is currently closed

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