The budget is a financial plan that serves as the basis for expenditure decision-making and subsequent control of expenditures. The plan strives to provide program services at the levels of service established by the Board during the budget process. However, the budget must also be flexible enough to account for unexpected events and expenditures. Otherwise, levels of service in other program areas may suffer to operate within the constraints of the overall budget.
An audit is defined as an unbiased examination and evaluation of the financial statements of an organization. As the District’s audited financial statements are prepared by an independent auditor, and accepted by the Board, we will post them here for your information.