CAPITAL IMPROVEMENT BUDGET
http://DocumentCenter/View/6515/Five-Year-Capital-Improvement-Plan-2020-2025?bidId= The Capital Improvement Program (CIP) for the District represents the spending plan for infrastructure improvements and other specific large-scale capital purchases, such as park improvements, community center construction, and significant facility maintenance or upgrades.
Capital Improvement Program (CIP)
FINANCIAL REPORTING
Whereas the budget is a blueprint for the future, the District’s annual audited financial statements provide a report of past results. The District uses the modified accrual basis of accounting for all governmental fund types, a measurement method that focuses on currently available resources. Governmental funds currently in use by the District include the General Fund, Capital Projects Fund and Debt Service Fund. The District also utilizes internal service funds, which are proprietary fund types and are presented using the full accrual basis.
The District's financial statements, which are audited annually, are prepared in accordance with Generally Accepted Accounting Principles (GAAP) and presented in accordance with the guidelines developed by the Governmental Accounting Standards Board (GASB).
Financial Statements
Current Financial Report | Past Financial Reports
State Controller's Report of Financial Transaction
Current Financial Transaction Report