The District views the budget as an essential tool for proper financial management. The budgets are developed to support the vision and direction of the District Board of Directors. Budgets are designed and presented as a management tool to ensure that adequate funds are available to pay the cost of day to day service delivery, capital improvements, equipment replacement, as well as reserves for the future and emergencies.

California law requires that the District hire a qualified independent auditing firm to perform an annual audit, or test review of our financial statements to ensure that they are prepared in accordance with Generally Accepted Accounting Principles and various government accounting standards. The annual audited financial statements provide information about the financial health of the CSD. The Board adopts policies to guide how budgets are developed, and how money is spent, accounted for and the results reported to the Board. The auditor, working with management and on behalf of the Board will also test portions of the financial transactions to determine compliance with current Board policy.

On an annual basis, the District files a report of financial transactions with the office of the state controller.  The most recent report is available by clicking