A special district local annual budget indicates an agency’s projected revenue and costs, as well as its plan for the future—what revenue will pay for which departmental services and for whom those services exist. Development of the annual budget in the public sector is more than just number crunching; it reflects a strategic plan and its conception should consider the needs and priorities of all stakeholders. The development, approval, and implementation of a public agency’s budget are critical steps of the budget process. As the saying goes, “Don’t put the cart before the horse.”
General FAQsLease-Purchase Financing FAQsLocal Agency Investment Guidelines (pdf)
Published by the California Special District Association (CSDA), this 48-page guide addresses the impact Propositions 26 and 218 have on special districts and the issues special districts should consider when adopting taxes, assessments, and fees and charges in light of these limitations. This free download is made possible by the partners of the California Special Districts Alliance – CSDA, CSDA Finance Corporation, and SDRMA.