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Financial Information

Delta Diablo (District) periodically prepares reports containing financial information. The following financial reports are available.

Audited Financials

In the years that a ACFR (Annual Comprehensive Financial Report) was not produced, a set of Audited Basic Financial Statements would be published instead.  Audited Basic Financial Statements are comprised of several components: (1) Fund Financial Statements; (2) Notes to the Financial Statements; (3) an independent Auditor’s Report; and, (4) Management’s Discussion and Analysis. The Report also contains required supplementary information in addition to the basic financial statements. The Annual Comprehensive Financial Report (ACFR) combines the Audited Basic Financial Statements with unaudited introductory and statistical sections.

Annual Comprehensive Financial Report (ACFR) or Audited Basic Financial Statements:

Annual Comprehensive Financial Report for the Fiscal Years ended June 30, 2023 and 2022.pdf

Annual Comprehensive Financial Report for the Fiscal Years ended June 30, 2022 and 2021

Annual Comprehensive Finance Report for Fiscal Year ended June 30 2021.pdfComprehensive Annual Financial Report for the Fiscal Year ended June 30, 2020.pdfComprehensive Annual Financial Report for the Fiscal Year ended June 30, 2019.pdfComprehensive Annual Financial Report for the Fiscal Year ended June 30, 2018Basic Financial Statements for the years ended June 30, 2017 and 2016Basic Financial Statements for the years ended June 30, 2016 and 2015Basic Financial Statements for the years ended June 30, 2015 and 2014 Basic Financial Statements for the years ended June 30, 2014 and 2013 Comprehensive Annual Financial Report for the Fiscal Year ended June 30, 2013 and 2012 Basic Financial Statements for the years ended June 30, 2013 and 2012 Comprehensive Annual Financial Report for the Fiscal Year ended June 30, 2012Basic Financial Statements for the years ended June 30, 2012 and 2011Basic Financial Statements for the years ended June 30, 2011 and 2010 Basic Financial Statements for the years ended June 30, 2010 and 2009 Basic Financial Statements for the years ended June 30, 2009 and 2008

Operating Budget and Capital Improvement Program (CIP)

The District's Budget provides an overview of our general Operating Budget, Capital Improvement Program (CIP) and forecasts revenue and spending for annual operations. The District provides five resource recovery and services programs that make up its core services: Wastewater, Recycled Water, Street Sweeping, Household Hazardous Waste and Bay Point Collections to over 215,000 customers.

Delta Diablo Fiscal Year 2023-2024 Budget Book

Delta Diablo Fiscal Year 2022-2023 Budget Book.pdfFiscal Year 2021 - 2022 Budget and CIPFiscal Year 2020 - 2021 Budget and CIPFiscal Year 2016/2017 Budget SummaryFiscal Year 2015/2016 Budget SummaryFiscal Year 2014/2015 Budget Summary Fiscal Year 2013/2014 Budget SummaryFiscal Year 2012/2013 Budget SummaryFiscal Year 2011/2012 Budget Summary 

 

Capital Facilities Capacity Charges

Delta Diablo (District) collects Capital Facilities Capacity Charges (CFCCs) for new connections to its wastewater system. In 1987, the California State Legislature passed Assembly Bill 1600 (AB 1600), adding Section 66000, et seq., to the California Government Code (GC), collectively known as the Mitigation Fee Act. GC Section 66013 guides fees imposed for sewer connections to a public sewer system or capacity charges. In compliance with GC Section 66013(c), the District accounts for all CFCCs in a separate fund to avoid blending with other District funds.  To view the report, click here:  FY22/23 Capital Facilities Capacity Charges

Government Compensation (AB2040)

California Assembly Bill 2040 (AB2040) requires salary and compensation information on elected officials, officers and employees of Delta Diablo be provided annually to California’s State Controller Office. The Controller shall then compile, publish and make publicly available on their website. To view the latest District information, click here for the Controller’s website and then click on the Special Districts link which will allow you to access our agency’s data in their search table.  

Capital Improvement Program

The 2018 Capital Improvement Program (CIP) document outlines the capital projects planned for the District over a five-year period starting Fiscal Year 2018/2019. The five-year CIP presents the project needs and financial funding requirements for the District in the areas of Wastewater Expansion, Wastewater Capital Asset, and Wastewater Capital Asset Replacement, Recycled Water Expansion, and Recycled Water Capital Asset and Recycled Water Capital Asset Replacement Facilities. 

Fiscal Year 2019/2020 - 2023/2024 CIP

Current Proposition 218 Notice

In November 1996, California voters approved the Right to Vote on Taxes Act, also known as Proposition 218. This constitutional amendment limits the methods by which local governments, including special districts such as Delta Diablo, can create or increase taxes, fees and charges without taxpayer consent. Any assessment to be imposed on property parcels within our service area, must be based on the entirety of the cost of the improvement and/or services.

In April 2021, the following Proposition 218 notice was distributed to every property owner in Antioch, Bay Point and Pittsburg and will be voted upon by our Board of Directors in June 2021:

Delta Diablo FY21-22 Sewer Service Charges Prop. 218 Notice.pdf

 

State Controller’s Office – Financial Transactions Report

Government Code (GC) section 53891 requires the financial transactions of each local agency to be submitted to the State Controller’s Office (SCO) within seven months after the close of the fiscal year. The report must contain underlying data from audited financial statements prepared in accordance with generally accepted accounting principles, if this data is available.  To view the latest District reports, click here for the Controller’s website.