Report|4 Sep 2026

City of San Mateo, CA – Sewer Enterprise Surveillance Report

Rating Summary

The rating reflects the City of San Mateo’s (the “City”) Sewer Enterprise system's (the “Sewer Enterprise”) affluent and heavily residential service area, and strong financial performance supported by annual sewer rate increases. Offsetting these strengths is the relatively high leverage, above average sewer bills, and to a lesser extent, completion of the Sewer Enterprise’s Clean Water Program (CWP) which is expected to be largely completed in 2026. The CWP includes the Wastewater Treatment Plant Upgrade and Expansion Project, the largest capital expenditure which is anticipated to be fully completed in October 2026.

In November 2020, the San Mateo-Foster City Public Financing Authority (the “Authority”), a joint exercise of powers authority established in 2016, entered into a WIFIA Loan Agreement with the U.S. Environmental Protection Agency, on behalf of the City, for borrowings of up to $210.4 million to finance a portion of the San Mateo Wastewater Treatment Plant…

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