Finance & accountability

Special-district budgeting & rate-setting

562 reports · 726 findings · 563 recommendations · 274 juries

Independent special-district budgets, reserves, rate adjustments, and fund-balance management — distinct from city/county budgets.

Alameda County (3 reports)
Amador County (6 reports)
Butte County (12 reports)
Calaveras County (5 reports)
Contra Costa County (15 reports)
Del Norte County (5 reports)
El Dorado County (37 reports)
2024–2025
1 finding, 1 rec
2024–2025
0 findings, 1 rec
2023–2024
3 findings, 1 rec
2023–2024
1 finding, 1 rec
2023–2024
3 findings, 4 recs
2023–2024
6 findings, 7 recs
2021–2022
3 findings, 5 recs
2017–2018
2 findings, 0 recs
2017–2018
0 findings, 1 rec
2017–2018
2 findings, 0 recs
2017–2018
1 finding, 0 recs
2017–2018
1 finding, 0 recs
2016–2017
1 finding, 0 recs
2015–2016
0 findings, 4 recs
2008–2009
2 findings, 0 recs
2003–2004
0 findings, 1 rec
2002–2003
1 finding, 1 rec
2000–2001
0 findings, 1 rec
Fresno County (18 reports)
2023–2024
0 findings, 1 rec
2021–2022
0 findings, 1 rec
2012–2013
4 findings, 0 recs
2004–2005
0 findings, 1 rec
2002–2003
0 findings, 1 rec
2002–2003
0 findings, 2 recs
2002–2003
0 findings, 1 rec
2001–2002
0 findings, 2 recs
2000–2001
0 findings, 1 rec
2000–2001
0 findings, 2 recs
Glenn County (2 reports)
2020–2021
1 finding, 0 recs
2005–2006
0 findings, 1 rec
Humboldt County (10 reports)
2016–2017
0 findings, 1 rec
2004–2005
2 findings, 0 recs
2004–2005
0 findings, 2 recs
2004–2005
2 findings, 0 recs
2004–2005
0 findings, 4 recs
2000–2001
1 finding, 0 recs
2000–2001
0 findings, 3 recs
Inyo County (2 reports)
2018–2019
0 findings, 1 rec
2016–2017
1 finding, 0 recs
Kern County (19 reports)
2024–2025
1 finding, 2 recs
2024–2025
0 findings, 1 rec
2022–2023
1 finding, 0 recs
2021–2022
4 findings, 2 recs
2021–2022
2 findings, 1 rec
2016–2017
1 finding, 0 recs
Kings County (8 reports)
Lake County (5 reports)
Los Angeles County (17 reports)
2013–2014
1 finding, 0 recs
2013–2014
5 findings, 0 recs
2012–2013
0 findings, 2 recs
2012–2013
0 findings, 1 rec
2012–2013
0 findings, 3 recs
2012–2013
0 findings, 4 recs
2011–2012
0 findings, 3 recs
2011–2012
0 findings, 2 recs
2011–2012
0 findings, 4 recs
2011–2012
0 findings, 5 recs
2011–2012
0 findings, 1 rec
2011–2012
0 findings, 2 recs
2011–2012
0 findings, 4 recs
Madera County (6 reports)
2018–2019
0 findings, 1 rec
2018–2019
1 finding, 0 recs
2018–2019
0 findings, 1 rec
Marin County (11 reports)
2025–2026
1 finding, 0 recs
2024–2025
0 findings, 1 rec
2024–2025
1 finding, 0 recs
2024–2025
1 finding, 0 recs
2024–2025
0 findings, 1 rec
2023–2024
2 findings, 0 recs
Mariposa County (3 reports)
Mendocino County (35 reports)
2024–2025
1 finding, 0 recs
2018–2019
12 findings, 0 recs
2015–2016
1 finding, 0 recs
2014–2015
1 finding, 1 rec
2013–2014
1 finding, 0 recs
2012–2013
1 finding, 0 recs
2012–2013
1 finding, 0 recs
2011–2012
1 finding, 0 recs
2009–2010
1 finding, 0 recs
2009–2010
0 findings, 1 rec
2008–2009
4 findings, 3 recs
2007–2008
3 findings, 0 recs
2005–2006
1 finding, 0 recs
2005–2006
1 finding, 0 recs
2002–2003
1 finding, 0 recs
Merced County (1 report)
2020–2021
1 finding, 0 recs
Modoc County (2 reports)
Mono County (3 reports)
Napa County (18 reports)
Nevada County (19 reports)
2023–2024
0 findings, 1 rec
2019–2020
0 findings, 2 recs
2018–2019
1 finding, 0 recs
2018–2019
1 finding, 4 recs
2016–2017
4 findings, 1 rec
2016–2017
0 findings, 1 rec
2014–2015
1 finding, 0 recs
2012–2013
0 findings, 1 rec
Orange County (61 reports)
2014–2015
3 findings, 0 recs
2014–2015
0 findings, 2 recs
2013–2014
1 finding, 1 rec
2013–2014
0 findings, 2 recs
2013–2014
3 findings, 0 recs
2011–2012
11 findings, 13 recs
2011–2012
0 findings, 1 rec
2011–2012
5 findings, 5 recs
2011–2012
0 findings, 1 rec
2011–2012
5 findings, 4 recs
2011–2012
4 findings, 5 recs
2011–2012
7 findings, 4 recs
2011–2012
2 findings, 2 recs
2011–2012
4 findings, 1 rec
2010–2011
0 findings, 1 rec
2010–2011
0 findings, 1 rec
2008–2009
0 findings, 1 rec
Placer County (14 reports)
Plumas County (2 reports)
Riverside County (36 reports)
2019–2020
0 findings, 1 rec
2019–2020
0 findings, 2 recs
2019–2020
0 findings, 3 recs
2018–2019
2 findings, 0 recs
2015–2016
2 findings, 0 recs
2015–2016
2 findings, 0 recs
2012–2013
1 finding, 0 recs
2012–2013
2 findings, 0 recs
2012–2013
3 findings, 1 rec
2008–2009
1 finding, 0 recs
2008–2009
0 findings, 2 recs
2006–2007
0 findings, 1 rec
2004–2005
1 finding, 0 recs
2001–2002
1 finding, 0 recs
2001–2002
1 finding, 0 recs
2001–2002
1 finding, 0 recs
1999–2000
1 finding, 0 recs
1999–2000
3 findings, 0 recs
1998–1999
1 finding, 0 recs
Sacramento County (47 reports)
2022–2023
2 findings, 3 recs
2022–2023
2 findings, 2 recs
2021–2022
0 findings, 4 recs
2019–2020
1 finding, 2 recs
2019–2020
7 findings, 0 recs
2019–2020
4 findings, 6 recs
2019–2020
1 finding, 0 recs
2019–2020
2 findings, 0 recs
2018–2019
1 finding, 0 recs
2018–2019
0 findings, 1 rec
2018–2019
9 findings, 0 recs
2018–2019
1 finding, 0 recs
2018–2019
1 finding, 2 recs
2016–2017
0 findings, 5 recs
2010–2011
0 findings, 2 recs
2009–2010
3 findings, 0 recs
San Benito County (4 reports)
San Bernardino County (7 reports)
San Diego County (4 reports)
2024–2025
1 finding, 0 recs
2012–2013
1 finding, 0 recs
2002–2003
1 finding, 0 recs
San Joaquin County (15 reports)
San Luis Obispo County (9 reports)
San Mateo County (13 reports)
Santa Barbara County (16 reports)
2024–2025
0 findings, 1 rec
2023–2024
0 findings, 1 rec
2016–2017
1 finding, 0 recs
2016–2017
0 findings, 5 recs
2016–2017
2 findings, 0 recs
2016–2017
2 findings, 2 recs
2016–2017
0 findings, 1 rec
2016–2017
0 findings, 1 rec
2016–2017
0 findings, 3 recs
2015–2016
1 finding, 1 rec
2014–2015
1 finding, 0 recs
Santa Clara County (15 reports)
2017–2018
1 finding, 0 recs
Santa Cruz County (31 reports)
2017–2018
0 findings, 1 rec
2017–2018
0 findings, 2 recs
2017–2018
0 findings, 4 recs
2017–2018
0 findings, 1 rec
2016–2017
1 finding, 0 recs
2016–2017
0 findings, 1 rec
2005–2006
2 findings, 0 recs
2000–2001
2 findings, 0 recs
2000–2001
1 finding, 0 recs
2000–2001
1 finding, 0 recs
2000–2001
1 finding, 0 recs
Shasta County (7 reports)
Siskiyou County (1 report)
Solano County (3 reports)
Sonoma County (11 reports)
Stanislaus County (18 reports)
2020–2021
2 findings, 0 recs
2016–2017
3 findings, 0 recs
2015–2016
0 findings, 1 rec
2015–2016
2 findings, 0 recs
2008–2009
3 findings, 0 recs
2005–2006
3 findings, 2 recs
Sutter County (1 report)
2018–2019
2 findings, 0 recs
Tehama County (2 reports)
Trinity County (6 reports)
Tulare County (2 reports)
2024–2025
0 findings, 2 recs
2020–2021
0 findings, 1 rec
Tuolumne County (3 reports)
2020–2022
0 findings, 1 rec
2020–2022
1 finding, 0 recs
Ventura County (30 reports)
2017–2018
0 findings, 5 recs
2017–2018
4 findings, 3 recs
2017–2018
0 findings, 1 rec
2017–2018
0 findings, 1 rec
2017–2018
1 finding, 0 recs
2017–2018
0 findings, 4 recs
2017–2018
14 findings, 4 recs
2017–2018
0 findings, 1 rec
2017–2018
1 finding, 2 recs
2017–2018
0 findings, 1 rec
2011–2012
1 finding, 0 recs
2006–2007
0 findings, 1 rec
2006–2007
0 findings, 1 rec
2006–2007
1 finding, 0 recs
2006–2007
14 findings, 4 recs
2006–2007
3 findings, 3 recs
2006–2007
3 findings, 0 recs
1990–1991
0 findings, 2 recs
1990–1991
1 finding, 0 recs
1990–1991
1 finding, 0 recs
1990–1991
2 findings, 0 recs
Yolo County (5 reports)
Yuba County (5 reports)