Financial reports

To maintain transparency and ongoing communication with customers and investors, EBMUD produces a variety of financial reports.

The Annual Audited Basic Financial Report includes the independent auditors' report, management's discussion and analysis, basic financial statements, and required supplementary information.

The Comprehensive Annual Financial Report (CAFR) combines the Annual Audited Basic Financial Report with unaudited introductory and statistical sections.

The Annual Unaudited Continuing Disclosure Information Report contains operating and financial information that may not be found in the reports above but is required to be reported under the debt covenants. Information includes rates and charges and debt service coverage.

The Unaudited Quarterly Statements include the balance sheet and the statements of revenues, expenses and changes in net assets.

Also available are EBMUD's Quarterly Unaudited Investment Reports, Annual Audited Employees' Retirement System Financial Statements and Annual Audited Joint Power Authorities Financial Statements for the four Joint Powers Authorities in which EBMUD participates. Joint Powers Authorities have a significant relationship with EBMUD but are independently governed; therefore, their annual audited financial reports are presented discretely.

Recent annual audited basic financial statement (1 year)

Document Type Size
FY 2017 Audited Basic Financial Statements PDF <1 MB

Audited comprehensive annual financial reports (CAFR) (5 years)

Document Type Size
FY 2017 Audited CAFR PDF 6.3 MB
FY 2016 Audited CAFR PDF 5.6 MB
FY 2015 Audited CAFR PDF 4.0 MB
FY 2014 Audited CAFR PDF 2.2 MB
FY 2013 Audited CAFR PDF 3.9 MB

Archived financial reports

Annual unaudited continuing disclosure information statement (last 5 years)

Document Type Size
FY 2017 Unaudited Continuing Disclosure Information Statement PDF <1 MB
FY 2016 Unaudited Continuing Disclosure Information Statement PDF <1 MB
FY 2015 Unaudited Continuing Disclosure Information Statement PDF <1 MB
FY 2014 Unaudited Continuing Disclosure Information Statement PDF <1 MB
FY 2013 Unaudited Continuing Disclosure Information Statement PDF <1 MB

Quarterly unaudited financial statements (last 4 quarters)

Document Type Size
FY 2018 Quarter 3 Unaudited Financial Statements PDF <1 MB
FY 2018 Quarter 2 Unaudited Financial Statements PDF <1 MB
FY 2018 Quarter 1 Unaudited Financial Statements PDF <1 MB
FY 2017 Quarter 4 Unaudited Financial Statements PDF <1 MB

Unaudited investment reports

Document Type Size
FY 2018 Quarter 4 Unaudited Investment Report PDF 1.5 MB
FY 2018 Quarter 3 Unaudited Investment Report PDF 1.8 MB
FY 2018 Quarter 2 Unaudited Investment Report PDF 1.6 MB
FY 2018 Quarter 1 Unaudited Investment Report PDF 6.8 MB

Annual audited employees' retirement system financial statements (5 years)

Document Type Size
FY 2017 Audited Employees' Retirement System Financial Statements PDF <1 MB
FY 2016 Audited Employees' Retirement System Financial Statements PDF 6.3 MB
FY 2015 Audited Employees' Retirement System Financial Statements PDF 1.3 MB
FY 2014 Audited Employees' Retirement System Financial Statements PDF 7.2 MB
FY 2013 Audited Employees' Retirement System Financial Statements PDF 3.4 MB

Annual audited joint power authorities financial statements (1 year)

Document Type Size
FY 2017 Audited Bay Area Clean Water Agencies Financial Statement PDF <1 MB
FY 2017 Audited Dublin San Ramon Services District/EBMUD Recycled Water Authority Financial Statement PDF <1 MB
FY 2017 Audited Freeport Regional Water Authority Financial Statement PDF <1 MB
FY 2017 Audited Upper Mokelumne River Watershed Authority PDF <1 MB

For more information, please contact Scott Klein, EBMUD Controller, scott.klein@ebmud.com, 510-287-0271.