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Key Documents
and Resources

Finance and Budgets

Annual Audited Financial Statements

2023-24 Audited Financial Statements

2022-23 Audited Financial Statements

2021-22 Audited Financial Statements

2020-21 Audited Financial Statements

2019-20 Audited Financial Statements

2018-19 Audited Financial Statements

2017-18 Audited Financial Statements

Quarterly Financial Statements (Unaudited)

Quarter Ended 3/31/25

Quarter Ended 12/31/24

Quarter Ended 9/30/24

Quarter Ended 6/30/24

Quarter Ended 3/31/24

Quarter Ended 12/31/23

Quarter Ended 9/30/2023

Quarter Ended 6/30/2023

Quarter Ended 3/31/2023

Quarter Ended 12/31/2022

Quarter Ended 9/30/2022

Quarter Ended 6/30/2022 – See Audited Financial Statements

Quarter Ended 3/31/2022

Quarter Ended 12/31/2021

Quarter Ended 9/30/2021

Budget

Fiscal Year 2025-26 Budget

Fiscal Year 2024-25 Budget

Fiscal Year 2023-24 Budget

Fiscal Year 2022-23 Budget

Fiscal Year 2021-22 Budget

Debt

Debt Schedule as of 6/30/2022

Insurance Policy Summary

2021 Financial Report (pdf) See page 24

Credit Rating

Pioneer Assigned ‘A-‘ Issuer Credit Rating by S&P Global Ratings

Policies

Board Approved Policies

Access to Public Records Policy

Anti-Malware Policy

Asset Disposal Policy

Audit and Finance Committee Policy

Board Member Reimbursement Policy

Clean Desk Policy

Closed Account Non-Payment Write-Off Policy

Customer Privacy Policy

Debt Management Policy

Delinquent Accounts and Collections Policy

Email Retention Policy

Energy Risk Management Policy

Expansion Policy

Financial Policies

Governance Committee

Information Systems Acceptable Use Policy

Investment Policy

Legislative Body Reasonable Accommodation for Remote Participation at Meetings Policy

Mobile Device and Usage Policy

New Member Reserve Policy

Password Policy

Procurement Policy

Purchasing Card Policy

Remote Access Policy

Solar Billing Plan Policy

Special Event Sponsorship Policy

Terms and Conditions of Service

Unclaimed Funds Policy

Volunteer Time Off Policy

Workstation Security Policy

Additional Documents

Formation Documents

Implementation Plan

Joint Powers Agreement (JPA)

Amended and Restated Joint Powers Agreement

Conflict of Interest Code

Conflict of Interest Code