Financial Reports


The West Basin Board of Directors approves an annual operating budget. Our fiscal year runs from July 1st thru June 30th each year. The budget highlights West Basin's accomplishments and provides a preview on how West Basin intends to support our mission and fulfill our commitment to sound financial and resource management. A description of the various programs and their associated costs, together with a financial forecast, aims to provide the reader with an understanding of West Basin's operations.

View 2017-2018 Operating Budget 

Comprehensive Annual Financial Report

The Comprehensive Annual Financial Report (CAFR) is prepared to provide the reader with West Basin's financial results. The introductory section provides an overview of West Basin and that year's highlights. The financial statement incorporates the audited financial statements. The statistical section provides a 10-year history of financial and operating data.

2017 Comprehensive Annual Financial Report


Recently, the California State Auditor conducted an audit of Southeastern Los Angeles County water agencies.  Of the agencies audited, West Basin has the lowest percent of rate increases and the lowest administrative costs at 2%.

View 2012-2013 Water Rate State Auditor Report

Other Financial Documents

West Basin Municipal Water District's Board of Directors adheres to strong fiduciary responsibilities. Annually, the financial policies are reviewed and we seek input from our external financial advisors and legal team to ensure West Basin adheres to the latest changes in regulations and best practices. The most current versions of the policies can be found below: 

Standby Charge

The Standby Charge is considered each year at a public hearing. Originally adopted in 1991 to support the development of new, local water supplies, the Standby Charge continues to pay for West Basin's continually growing, world-class recycled water program. To date, West Basin has produced more than 175 billion gallons of recycled water to offset importing water, diversify local supplies, and provide environmental benefits for Santa Monica Bay. Download the Standby Charge Fact Sheet here.

Catalog of Enterprise Systems For Senate Bill 272

Approved on October 11, 2015, adds a section to the California Public Records Act requiring local agencies to create a "Catalog of Enterprise Systems" by July 1, 2016 with annual updates.

Enterprise System

A software application or computer system that collects, stores, exchanges and analyzes information that the agency uses that is both of the following:

  • A multi-departmental system or a system that contains information collected about the public.
  • A system that serves as an original source of data within an agency.


  • Create a catalog of enterprise systems, containing:
    1. Current system vendor
    2. Current system product
    3. System's purpose
    4. General description of categories or modules or type of data
    5. The department/division that is the prime custodian of the data
    6. The frequency that system data is collected
    7. The frequency that system data is updated
  • To make the catalog publicly available upon request
  • To post the catalog in a prominent location on the agency's website

Click here to view the Enterprise System Catalog