A public agency has to file many reports, hold required reviews and meet deadlines set by state and federal law. This calendar lists the recurring requirements that apply to the District, in plain language, so ratepayers can see what the District must do, when, who receives it, and where to find the results.

Each entry shows what the requirement is, when it is due, who receives it, the law that requires it, and where you can see it. Dates are for a fiscal year that runs July 1 to June 30 unless a calendar year is noted.

Finances and state financial reports

• Annual independent audit: A CPA firm audits the District’s financial statements. When: within 12 months after the fiscal year ends (by June 30). Filed with: State Controller, Plumas County Auditor and Plumas LAFCo. Law: Gov. Code §26909. Where to find it: Audits page.
• Single Audit: An extra audit of federal grant and loan funds, required in any year the District spends $1,000,000 or more in federal awards. When: with the annual audit, in years it is required. Filed with: Federal Audit Clearinghouse. Law: 2 CFR §200.501. Where to find it: Audits page.
• Annual budget: The Board adopts the budget at a public meeting and files a copy with the county. When: adopted around the start of the fiscal year; filed within 60 days after July 1. Filed with: Plumas County Auditor. Law: Gov. Code §53901; District Policy 3020. Where to find it: Budget page.
• Financial Transactions Report: A standardized report of the District’s revenues, expenses, assets and debt. When: within 7 months after the fiscal year ends (about January 31). Filed with: State Controller. Law: Gov. Code §53891. Where to find it: State Controller By the Numbers.
• Government Compensation in California report: Pay and benefits of every Board member and employee for the prior calendar year. When: April 30 each year. Filed with: State Controller. Law: Gov. Code §§53891, 53892; §53908 (website posting). Where to find it: Board and Staff Compensation page.
• Expense reimbursements: Directors and staff are reimbursed only under a written Board policy, and reimbursements of $100 or more are disclosed at least once a year. When: annual disclosure; reports to the Board at the next regular meeting. Filed with: the public. Law: Gov. Code §53232.2; §53232.3; §53065.5.
• Monthly financial reports: The Board reviews the monthly Statement of Net Position and Statement of Activities. When: each regular Board meeting. Filed with: the Board of Directors, in public. Law: District practice. Where to find it: Board agendas on CivAssist.

Drinking water

• Consumer Confidence Report (Water Quality Report): An annual report to customers on where the water comes from and what testing found. When: delivered to customers by July 1; certification to the State by October 1. Filed with: customers, and the State Water Board Division of Drinking Water. Law: 40 CFR Part 141, Subpart O; Health & Safety Code §116470. Where to find it: Water Quality Report page.
• Electronic Annual Report: A yearly report to the State on the water system’s customers, production, testing and operations. When: annually, within 60 days after the State opens the reporting period (usually spring). Filed with: State Water Board Division of Drinking Water. Law: Health & Safety Code §116530.
• Water quality monitoring: Required testing of drinking water on a schedule set by the State; laboratories report results directly to the State. When: ongoing, per the State’s monitoring schedule. Filed with: State Water Board Division of Drinking Water. Law: California Code of Regulations, Title 22, Division 4, Chapter 15. Where to find it: Water Quality Report page.
• Lead service line inventory: An inventory of the material of every water service line, with notices to customers whose lines contain lead or are of unknown material. When: initial inventory was due October 16, 2024; updated inventory and replacement plan due November 1, 2027; customer notices annually. Filed with: State Water Board Division of Drinking Water. Law: 40 CFR §141.84.
• Cross-connection control (backflow): A written plan to keep contamination from flowing back into the water system, and testing of backflow prevention assemblies. When: backflow assemblies tested at least once a year. Filed with: State Water Board Division of Drinking Water. Law: Health & Safety Code §116407; Cross-Connection Control Policy Handbook. Where to find it: Cross-Connection Control page.

Sewer system

• Sewer System Management Plan: A plan for operating, maintaining and repairing the sewer collection system to prevent spills. When: updated every 6 years; internal audit every 3 years. Filed with: State Water Board (online system). Law: State Water Board Order WQ 2022-0103-DWQ. Where to find it: Sewer System Management Plan page.
• Sewer spill reporting: Sewer spills are reported to the State; large spills are also reported to Cal OES within 2 hours. When: as spills occur, plus required monthly certifications. Filed with: State Water Board and California Office of Emergency Services. Law: Order WQ 2022-0103-DWQ.
• Collection system annual report: A yearly report on the sewer collection system’s condition and performance. When: April 1 each year, for the prior calendar year. Filed with: State Water Board. Law: Order WQ 2022-0103-DWQ.

Open government and ethics

• Meeting agendas: Regular meeting agendas are posted at least 72 hours before the meeting; special meeting notices at least 24 hours before. When: every meeting. Filed with: posted at the District office and online. Law: Gov. Code §54954.2; §54956. Where to find it: Board agendas on CivAssist.
• Statement of Economic Interests (Form 700): Directors and designated staff disclose financial interests that could affect their decisions. When: April 1 each year, and on taking or leaving office. Filed with: the District’s filing officer. Law: Gov. Code §87302. Where to find it: Ethics and Fiscal Training Records page.
• Conflict of Interest Code review: The District reviews its conflict of interest code and reports any changes. When: by October 1 of even-numbered years. Filed with: Plumas County Board of Supervisors. Law: Gov. Code §87306.5.
• Ethics training: Directors and certain staff complete ethics training. When: every 2 years, and within 6 months of taking office. Filed with: records kept by the District for 5 years. Law: Gov. Code §§53234–53235.2. Where to find it: Ethics and Fiscal Training Records page.
• Harassment prevention training: Directors and employees complete sexual harassment prevention training. When: every 2 years, and within 6 months of hire or taking office. Filed with: records kept by the District. Law: Gov. Code §12950.1; §53237.1.
• Enterprise system catalog: A public list of the District’s major software systems (such as billing and accounting). When: kept current on the website. Filed with: posted publicly. Law: Gov. Code §7922.700 and following. Where to find it: Enterprise System Catalog page.
• District website: The District maintains a website with contact information and required public information. When: ongoing. Filed with: the public. Law: Gov. Code §53087.8.
• Records retention: District records are kept and destroyed only as allowed by law and by Board action; some records, such as minutes and resolutions, are kept permanently. When: ongoing. Filed with: District files. Law: Gov. Code §§60200–60203. Where to find it: Public Records Requests.

Workplace safety

• Safety programs: The District keeps a written Injury and Illness Prevention Program, a Workplace Violence Prevention Plan (reviewed and trained on yearly), and heat illness prevention procedures. When: ongoing, with annual review and training. Filed with: kept on site for employees and Cal/OSHA. Law: 8 CCR §3203; Labor Code §6401.9; 8 CCR §§3395–3396.

Grants, loans and emergency planning

• State Water Board financing agreements: The District’s Clean Water State Revolving Fund agreements require progress reports, payment requests with supporting records, and federal prevailing-wage (Davis-Bacon) compliance on construction. When: as set in each financing agreement. Filed with: State Water Board Division of Financial Assistance. Law: Each financing agreement; State Water Board CWSRF Policy; 33 U.S.C. §1382(b)(6).
• Local Hazard Mitigation Plan: The District participates in the Plumas County Multi-Jurisdictional Local Hazard Mitigation Plan, which keeps it eligible for FEMA mitigation grants. When: updated every 5 years. Filed with: FEMA and Cal OES. Law: 44 CFR §201.6. Where to find it: Hazard Mitigation Plan page.

About this calendar

This calendar is a plain-language summary for public information and is reviewed as laws change. The laws, regulations and agreements cited control. It lists recurring requirements; it does not list one-time projects or pending matters.

Questions or requests for records: call the District office at (530) 258-2171 or use Public Records Requests.