Finance and Budget

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The Phelan Piñon Hills Community Services District strives to maintain excellence in all aspects of public agency finance. Each year, the District completes a rigorous budgeting and auditing processes to ensure compliance with all regulatory requirements and best practices. The District has received numerous awards as a result of these processes. The District's finance related documents can be found on this page along with information on the budget process.

2022_2023_CSFMO Award.pdf 2022_2023 GFOA Budget Award

Approved Budgets

2023/2024 Approved Budget 2022/2023 Approved Budget 2021/2022 Approved Budget 2020/2021 Approved Budget 2019/2020 Approved Budget 2018/2019 Approved Budget 2017/2018 Approved Budget 2016/2017 Approved Budget 2015/2016 Approved Budget 2014/2015 Approved Budget 2013/2014 Approved Budget 2012/2013 Approved Budget 2011/2012 Approved Budget 2010/2011 Approved Budget 2009/2010 Approved Budget 2008/2009 Approved Budget

Audit Process

Audits are performed each year by an independent auditing firm. Preliminary fieldwork takes place in April each year and the final audit is in August or September. The auditors also prepare and present the State Controller's Report, which is due to the State of California by approximately October 20th of each year. Auditors are selected by the Board of Directors through a Request for Proposal (RFP) process for a multi-year audit commitment.

*Effective 2022, the acronym "CAFR" is no longer in use and has been replaced with "ACFR".

Audit Reports

June 30, 2022 Audit June 30, 2021 Audit June 30, 2020 Audit June 30, 2019 Audit June 30, 2018 Audit June 30, 2017 Audit June 30, 2016 Audit June 30, 2015 Audit June 30, 2014 Audit June 30, 2013 Audit June 30, 2012 Audit June 30, 2011 Audit June 30, 2010 Audit

Policies

Budget Policy Cash Handling Policy Investment Policy Purchasing Policy Reserves Policy Revenue Policy Board Conduct Policy Board Compensation, Reimbursement, & Ethics Training Policy

Unclaimed Funds

Under Government Code Section 50050/50057, funds that are not the property of a local agency that remain unclaimed for three years become the property of the local agency after notice if not claimed or if no verified complaint is filed and served. At any time after the expiration of the three-year period, the Treasurer of the local agency may cause a notice to be published once a week for two successive weeks in a newspaper of general circulation. The notice will state the amount of money, the fund in which it is held and that it is proposed that the money will become the property of the local agency on a designated date not less than 45 days nor more than 60 days after the first publication of the notice. Upon or prior to publication, a party of interest may file a claim with the treasurer which must include the claimant's name, address, amount of claim, the grounds on which the claim is founded and any other information required by the treasurer. The treasurer shall accept or reject that claim. When any such money becomes the property of a local agency, the legislative body may transfer it to the general fund.

District Claim Form for Unclaimed Funds District Unclaimed Funds as of June 30, 2023

State of California Unclaimed Funds: www.searchthevault.com
Other States' Unclaimed Funds: www.unclaimed.org
Federal/Other Agencies Unclaimed Funds: www.usa.gov
Other Government Site: www.missingmoney.com

Transaction Reports

The California State Controller is responsible for accountability and disbursement of the state's financial resources, overseeing unclaimed property and funds, audit government agencies, administer the payroll system for state and university employees, and oversee the Government Compensation in California website.