Budget & Finance

YOUR DISTRICT BUDGET

The District’s Board of Directors adopts an annual operating budget for the District on or before June 30 for the next Fiscal Year (FY), which begins on July 1st and ends on June 30th the following year. The budget serves as a working plan to project revenues and outline how they will be used during that year. The operating budget is comprised of departmental expenditures such as salaries, contracts, supplies, and services.  The District’s Adopted Budget for the fiscal year reflects the District’s priorities as established and updated periodically by the Board of Directors.

By a vote of the residents in 2017, the District also has capital bond funds available for specific uses to improve existing facilities and plan and build new facilities and parks.  Beginning with the 2017-2020 Capital Improvement Program budget document, all capital project funds are budgeted for by a standalone process (see Capital Improvement Budget section below).  The capital improvement budget process includes opportunities for the community to provide input about their desires, and the resulting budgets generally cover multiple fiscal years.

Budgets

Current Fiscal Year | Past Budgets


Stack of several printed budget books on a table. There is a group of children on the cover.

  1. Anne Maze

    Administrative Services Director
    Phone: (510) 881-6707

CAPITAL IMPROVEMENT BUDGET

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

We must acknowledge the positive effect that parks, outdoors, and community connections have on our well-being.  There is a basic need to be outside, to create, and to grow. The budget document serves as a reflection and blueprints to implement those plans and opportunities to the residents we serve.  

-James Wheeler, General Manager