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Financial Documents

Cost Recovery Policy

This policy document provides clear public policies used as guidance by the Commissioners when making financial decisions and plans relating to the provision of water and wastewater service to existing and future customers. These policies are designed to create long-term financial stability for a public utility, while ensuring that the charges for services are as fair, reasonable and equitable as possible. Adopted during the course of public meetings, this document is also amended through the public meeting process. 

Cost Recovery Policy

Annual Budget Document

The Budget Document has been developed to communicate to the customers, Commissioners and staff the means by which we intend to fulfill our mission of providing our customers with water and wastewater services of exceptional quality and value, while protecting public health and the environment.

     Fiscal Year 2021 Approved Budget Document

Budget Document Archives:

     Fiscal Year 2020 Approved Budget Document

     Fiscal Year 2019 Approved Budget Document

     Fiscal Year 2018 Approved Budget Document

     Fiscal Year 2017 Approved Budget Document

Comprehensive Annual Financial Report

State law and bond covenants require the preparation of annual audited financial statements of Mount Pleasant Waterworks.  The Comprehensive Annual Financial Report (CAFR) is published to fulfill that requirement for each fiscal year. The CAFR has not been updated for developments subsequent to the date of the independent auditor's report

Fiscal Year 2020 CAFR.

CAFR Document Archives:

Fiscal Year 2018 CAFR

Fiscal Year 2017 CAFR

Fiscal Year 2016 CAFR

Fiscal Year 2015 CAFR 

Popular Annual Financial Report

The financial information presented in the Popular Annual Financial Report (PAFR) was derived from the Commission’s Comprehensive Annual Financial Report (CAFR). The CAFR is prepared in conformance with generally accepted accounting principles (GAAP) and Governmental Accounting Standards Board (GASB) pronouncements applicable to an enterprise fund, and includes financial statements audited by Mauldin & Jenkins, LLC.  The PAFR is unaudited and not presented in conformity with GAAP. The PAFR is presented in a less technical format for easier reading to increase the public awareness about the Commission’s financial conditions and its financial performance.

PAFR Document Archives:

Fiscal Year 2019 PAFR

Fiscal Year 2018 PAFR



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