Finance

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.

• FY 2024-2025
• FY 2023-2024
• FY 2022-2023
• FY 2021-2022
• FY 2020-2021
• FY 2019-2020
• FY 2018-2019
• FY 2017-2018
• FY 2016-2017
• FY 2015-2016
• FY 2014-2015
• FY 2013-2014
• FY 2012-2013
• FY 2011-2012
• FY 2010-2011
• FY 2009-2010

Annual Comprehensive Financial Report

The Annual Comprehensive Financial Report (ACFR) 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 ACFR 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 2019 ACFR. This was the nineteenth 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.

Award winning ACFRs:

• 2023 ACFR
• 2022 ACFR
• 2021 ACFR
• 2020 CAFR
• 2019 CAFR
• 2018 CAFR
• 2017 CAFR
• 2016 CAFR
• 2015 CAFR
• 2014 CAFR
• 2013 CAFR
• 2012 CAFR
• 2011 CAFR
• 2010 CAFR
• 2009 CAFR
• 2008 CAFR
• 2007 CAFR
• 2006 CAFR
• 2005 CAFR

Operations

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.

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