Key District Documents


    Comprehensive Annual Financial Report

    The Comprehensive Annual Financial Report (CAFR) presents the financial position of the District as well as significant demographic and statistical information to help the reader understand the financial health and operational condition of the District. The CAFR also offers residents and other interested parties extensive historical data about the District.

    The District was awarded a Certificate of Achievement for Excellence in Financial Reporting by the Government Finance Officers Association (GFOA) for its 2015 CAFR. This was the fifteenth such consecutive award for the District. The GFOA established the Certificate of Achievement for Excellence in Financial Reporting Program in 1945 to encourage and assist state and local governments to go beyond the minimum requirements of generally accepted accounting principles to prepare comprehensive annual financial reports that evidence the spirit of transparency and full disclosure and then to recognize individual governments that succeed in achieving that goal.

    Previous award-winning CAFRs for 2016, 2015, 2014,2013,2012,2011,2010,2009,2008,2007,2006 and 2005 are also available.

    Annual Operating Budget

    The Annual Operating Budget is a detailed public plan of the expected revenues and intended expenditures of the District for each fiscal year, which begins July 1st and ends June 30th. The development and ultimate adoption of the budget requires considerable effort by the entire management team and the Board of Directors. The budget represents a one year implementation of the Business Plan stated in monetary terms.

    Previous budgets for FY 2017-2018, FY 2016-2017, FY 2015-2016, FY 2014-2015, FY 2013-2014, FY 2012/2013, FY 2011/2012, FY 2010/2011 and FY 2009/2010 are also available for review or download.


    View/Download Standards of Cover (90 pages, 1.12 MB PDF) Standards of Cover

    The Standards of Cover (SOC) establishes written policies and procedures that define the distribution, concentration and deployment of District resources. The fundamental purpose of an SOC analysis is to determine whether an agency is prepared to provide a level of service commensurate with its responsibilities, risks and service level objectives. This study has a broad set of long-range applications including performance benchmarking, land use planning, CFAI accreditation and Insurance Services Office (ISO) compliance.

    Senate Bill 272

    SB 272, Hertzberg. The California Public Records Act: local agencies: inventory.
    Existing law, the California Public Records Act, requires state and local agencies to make their records available for public inspection, unless an exemption from disclosure applies. The act declares that access to information concerning the conduct of the people’s business is a fundamental and necessary right of every person in this state.
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