Financial Information

Master Fees & Charges

Click below to view a complete list of Lake Whatcom Water & Sewer District’s fees and charges schedule.

Master Fees and Charges Schedule 27 2019.09


Click below to view Lake Whatcom Water & Sewer District’s annual budget.

2020 Budget – Final

Quarterly Financial Reports

Click below to view Lake Whatcom Water & Sewer District’s most recent Quarterly Financial Report.

2019 Q3 Financial Report

Annual Financial Statements

Click below to view Lake Whatcom Water & Sewer District’s 2018 Final Financial Statements.

Lake Whatcom Water Sewer District 2018 FS – FINAL

State Audit

In August 2018 the Washington State Auditors performed a routine financial statement and accountability audit for the year 2017. The Auditors reviewed the financial statements in accordance with generally accepted auditing standards and Lake Whatcom Water and Sewer District achieved a clean audit.

The State Auditor’s Office is an elected agency and have independence to objectively perform audits. Their audits are designed to comply with professional standards as well as to satisfy the requirements of federal, state and local laws.

2017 Final Financial Statements

2017 State Financial Audit

2017 State Accountability Audit Report

Independent Accountants’ Report

In September 2018, VSH Certified Public Accountants performed multiple procedures to assist the District in testing internal controls.  Their final report is available below.

2018.09 Independent Accountants’ Report on Applying Agreed-Upon Procedures