California Government Code Section 61110 stipulates the budget timelines and procedures to be followed by Community Services Districts. The pertinent dates are:
July 1 – 61110(c) “On or before July 1 of each year…the board of directors shall publish a notice stating all of the following:
- Either that it has adopted a preliminary budget or that the general manager has prepared a proposed final budget which is available for inspection at a time and place within the district specified in the notice.
- The date, time, and place when the board of directors will meet to adopt the final budget and that any person may appear and be heard regarding any item in the budget or regarding the addition of other items.
September 1 – 61110(f) “On or before September 1 of each year the board of directors shall adopt a final budget that conforms to generally accepted accounting and budgeting procedures for special
districts.The general manager shall forward a copy of the final budget to the auditor of each county in which the district is located.”
Prior to adoption, the District holds Budget Study Sessions with the Board and members of the public and presents the proposed budget to the Finance Committee for review and recommendation to the Board of Directors. A notice is then published in the Tehachapi News stating the date, time and place when the Board of Directors will meet to adopt the final budget and that any person may appear and be heard regarding any item in the budget or regarding the addition of other items.
Budgets for the past 10 years can be found in the Documents Library
Pursuant to Government Code 61118(a), “the board of directors shall provide for regular audits of the district's accounts and records pursuant to Section 26909.”
Government Code 26909(a)(2), states “the audit shall conform to generally accepted auditing standards, and a report thereof shall be filed with the Controller and with the county auditor of the county in which the special district is located. The report shall be filed within 12 months of the end of the fiscal year or years under examination.”
To ensure accountability, transparency and compliance with the law, and to provide the Board of Directors, District staff, rate-payers,taxpayers, bondholders and other interested parties with useful information concerning the District’s operations and financial position, the District retains an outside accounting firm to perform and present an to the Board of Directors annually.
Annual Financial Report (Audit) for Fiscal Year Ending June 30, 2019
Special Districts Financial Transactions Report - State Controller’s Office
Districts by the Numbers - State Controllers Office: Bear Valley CSD
Audits for the past 10 years can be found in the Documents Library
Special Districts are required to disclose any reimbursement paid by the district within the immediately preceding fiscal year of at least one hundred dollars ($100) for each individual charge for services or product received. The disclosure requirement shall be fulfilled by including the reimbursement information in a document published or printed at least annually by a date determined by that district and shall be made available for public inspection. (California Government Code Section 53065.5)
Annual Disclosure of Reimbursements & Expenses for Fiscal Year 2018-19
Board of Director Training & Travel Reimbursement Policy
Employee Development, Training & Reimbursement Policy
OTHER FINANCIAL POLICIES
BVCSD Investment Policy
BVCSD Budget & Fiscal Policies
BVCSD Financial Reserve Policies
GOVERNMENT COMPENSATION IN CALIFORNIA – California PublicPay
In 2010, the State Controller's Office (SCO) created the Government Compensation in California (GCC) website to enhance government transparency and provide a single statewide database that is accessible by anyone at any time. The SCO is required to publish the information on its website under the authority of Government Code Section 12463.
The GCC Public Pay website contains pay and benefit information for positions in cities, counties, special districts, and state government, including California State University (CSU). Other public employers submit pay and benefit information on a voluntary basis for positions in superior courts, the University of California, community college districts, K-12 education providers, First 5 commissions, and fairs and expositions.
This report is prepared annually by District staff and must be submitted to the State Controller by April 30 of the following year. It will subsequently be published by the SCO on the GCC Public Pay website.
BVCSD 2018 Compensation Report