{"id":568,"date":"2016-04-28T21:19:47","date_gmt":"2016-04-28T21:19:47","guid":{"rendered":"http:\/\/www.pudwhatcom.org\/?page_id=568"},"modified":"2024-01-25T18:26:06","modified_gmt":"2024-01-25T18:26:06","slug":"financial-documents","status":"publish","type":"page","link":"https:\/\/www.pudwhatcom.org\/the-commission\/financial-documents\/","title":{"rendered":"Financial Documents"},"content":{"rendered":"
\n

Financial Documents<\/h2>\n<\/div>\n
\n

Each year the PUD’s General Manager submits an annual Operations and Capital Budget to the Commission for review and approval.\u00a0 The budget process begins in the fall with Commission workshops where the Commission reviews and makes changes to\u00a0the draft budget.\u00a0 In November, the PUD holds customer meetings and a public hearing.\u00a0\u00a0A second draft version of the budget is then presented\u00a0with resulting changes and rate information to the Commission.\u00a0 The Commission adopts the final version in late November or early December.<\/p>\n

The PUD’s Director of Finance submits an annual financial statement to the Commission each year for review and approval. The District’s financial policies conform to the Generally Accepted Accounting Principles (GAAP) and the financial statements have been developed in compliance with the Governmental Standards Board (GASB) Statement 35 – Basic Financial Statements -and Management Discussion and Analysis – for State and Local Governments<\/em>.<\/p>\n

The Commission approves the final report each year by mid April or early May. The annual report is then submitted to the Washington State Auditor’s Office pursuant to RCW 43.09.230.<\/p>\n<\/div>\n<\/div><\/section>\n

Annual Financial Reports<\/h3>\n

2022 Annual Report<\/a>
\n2021 Annual Report<\/a>
\n2020 Annual Report<\/a>
\n2019 Annual Report<\/a>
\n2018 Annual Report<\/a>
\n2017 Annual Report<\/a>
\n2016 Annual Report<\/a>
\n2015 Annual Report<\/a>
\n2014 Annual Report<\/a>
\n2013 Annual Report<\/a>
\n2012 Annual Report\u00a0<\/a><\/p>\n

Annual Budget Books<\/h3>\n

2024 Final Budget<\/a><\/p>\n

2023 Final Budget<\/a><\/p>\n

2022 Final Budget<\/a><\/p>\n

2021 Final Budget<\/a><\/p>\n<\/div><\/section><\/div>\n

Washington State Auditor’s Reports<\/h3>\n

2021-2022 Financial Statements Audit Report<\/a>
\n2021-2022 Accountability Audit Report<\/a><\/p>\n

2019-2020 Financial Statements Audit Report<\/a>
\n2019-2020 Accountability Audit Report<\/a><\/p>\n

2017-2018 Financial Statements Audit Report<\/a>
\n2017-2018 Accountability Audit Report<\/a><\/p>\n

2015-2016 Financial Statements Audit Report<\/a>
\n2015-2016 Accountability Audit Report<\/a><\/p>\n

2013-2014 Financial Statements Audit Report<\/a>
\n2013-2014 Accountability Audit Report<\/a><\/p>\n

2011-2012 Financial Statements Audit Report<\/a>
\n2011-2012 Accountability Audit Report<\/a><\/p>\n<\/div><\/section><\/div>

Water Utility Rate Study<\/h3>\n

FCS Group – posted January 17, 2023<\/a><\/p>\n<\/div><\/section><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":554,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/pages\/568"}],"collection":[{"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/comments?post=568"}],"version-history":[{"count":20,"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/pages\/568\/revisions"}],"predecessor-version":[{"id":8123,"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/pages\/568\/revisions\/8123"}],"up":[{"embeddable":true,"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/pages\/554"}],"wp:attachment":[{"href":"https:\/\/www.pudwhatcom.org\/wp-json\/wp\/v2\/media?parent=568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}