Financial Information
Capital Facility Capacity Charges (CFCC) Update Workshop
The Delta Diablo (District) will host workshops on the dates listed below to provide information regarding proposed adjustment to the District’s Capital Facility Capacity Charges (CFCC) which provide essential revenue to fund capital improvement associated with growth in the service area. The District has prepared a CFCC study to support fair, equitable, and cost-of service based recommendations to ensure CFCCs are of proportional benefit to the development property being charged while complying with regulatory and legal requirements for the collection of capacity charges. These workshops are an important opportunity for stakeholders to engage with District staff, ask questions, and provide feedback regarding the proposed CFCC structure to ensure a transparent and collaborative process.
In addition to the workshops, the Delta Diablo Board of Directors will hold a public hearing on Wednesday, December 11, 2024, (contingent upon Board approval on November 6, 2024) to formally consider the proposed adjustments to the CFCCs. This hearing is an essential process step in the process, allowing community members, stakeholders, and interested parties to provide their input.
Workshop Dates and Times
- Thursday, November 7, 2024 (In-Person): Delta Diablo Board Room
- 12:00 p.m. – 12:45 p.m.
- 2:00 p.m. – 2:45 p.m.
- Thursday, November 14, 2024 (Online via Zoom ) https://us06web.zoom.us/j/82673699704
- 12:00 p.m. – 12:45 p.m.
- 2:00 p.m. – 2:45 p.m.
The in-person workshops will be held in the Delta Diablo Board Room, located at:
2500 Pittsburg Antioch Highway, Antioch, California, 94509.
The virtual workshops on November 14 will be conducted via Zoom to accommodate participants who wish to participate remotely.
Zoom Meeting link: https://us06web.zoom.us/j/82673699704 .
Should you have any questions or need additional information, please feel free to contact us in advance.
Nitish Sharma, Business Services Director
Phone Number: 925-756-1935
Email: Nitishs@Deltadiablo.org
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.pdfAnnual 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 2008Operating 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 218,000 customers.
Delta Diablo Fiscal Year 2024-2025 Budget Book
Delta Diablo Fiscal Year 2023-2024 Budget Book
Delta Diablo Fiscal Year 2022-2023 Budget Book
Delta Diablo Fiscal Year 2021-2022 Budget Book
Delta Diablo Fiscal year 2020-2021 Budget Book
Fiscal 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 SummaryCapital 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: FY23/24 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 FY24/25-FY28/29 Capital Improvement Program (CIP) document outlines the capital projects planned for the District over a five-year period starting in FY24/25. 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.
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.
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.