Finance Director/Treasurer David Logan
Born and raised in central Ohio, David relocated to Clark County after joining the District as the Finance Director/Treasurer in March 2021. David is excited about the change in topography, the weather, the outdoors, and all the Pacific Northwest has to offer. Professionally, David has a bachelor’s degree from Shawnee State University and an MBA from Franklin University. He has more than 20-years of accounting and finance experience in both the private and public sectors. Prior to joining the District, David served for more than five years as the Accounting and Finance Manager at the Solid Waste Authority of Central Ohio. David has also spent nearly two decades serving as an adjunct professor at Franklin University and Columbus State Community College. David brings a wealth of professional knowledge and experience that will add value to the District and its customers.
We are pleased to present the District’s adopted annual budget. The budget is presented in compliance with the District’s financial policies and as directed by the Board of Commissioners. The District diligently strives to maintain low and stable rates for our customers while continuing to provide high levels of customer service both today and in the future. The budget represents the District’s financial plan for the fiscal year and is representative of the Board’s commitment to financial responsibility and transparency.
The public is encouraged to participate with the Board and staff in the Budget preparation process. The budget is developed openly through a series of Board of Commissioner workshops and public hearings.
Annual Comprehensive Financial Report (ACFR)
The Annual Comprehensive Financial Report (ACFR) is developed to provide meaningful financial information to legislative bodies, creditors, investors, community partners and customers interested in the District’s financial position at fiscal year-end. The ACFR, in addition to the financial statements, provides information pertaining to the District’s activities through the year and upcoming events, to provide readers with a broader overview of financial impacts than the financial statements alone provide. By nature of the District’s activities, sewer service, it operates as a proprietary government and reports all activity within a proprietary fund on the financial statements.
The District prepares and presents annual financial statements in conformity with generally accepted accounting principles (GAAP). These statements, as required by law, are independently audited by the Washington State Auditor’s Office (SAO) in accordance with generally accepted auditing standards. Audits include review of the District’s financial statements and related controls, amongst other things. For more information regarding the most recent audit, please read the Independent Auditor’s Report provided below.
Certificate of Achievement for Excellence in Financial Reporting
Going above and beyond state requirements, the District submits the ACFR to the Government Finance Officers Association (GFOA) for a Certificate of Achievement for Excellence in Financial Reporting. This award is the highest form of recognition for financial accounting and reporting. Without a clean opinion from SAO, the District would not qualify to receive this award. The District has submitted for and received this award for more than 25 consecutive years, every year since 1988.
For questions concerning any of the information provided in this report or requests for additional financial information, please contact the District by email or phone at 360-750-5876.