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In the fall of 2004, HDR Engineering, Inc (HDR) was retained by the Calaveras County Water District (District) to complete a comprehensive facility master planning process for their water and wastewater utility. An engineering evaluation of the four largest water and six largest wastewater systems was conducted to define infrastructure improvements pertaining to regulatory compliance issues, current service deficiencies, and forecasted growth during the next 20 years. As an element of that effort, HDR was also asked to prepare a financial master plan to develop a strategy for funding and implementing the recommended improvements. The financial master plan serves as a supplement to the facility master plan and provides a summary of the District's financial strategy including recommended monthly rate and capacity charge adjustments. Includes tables, figures.