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Budget Process

Each year, staff is tasked with preparing a budget for consideration at an annual public hearing in June.  The process leading up to the hearing includes several public meetings to provide the Board and the public with information for consideration and opportunity for input into the budget process.  These public meetings include workshops, committee, and board meetings.  Beginning in February, staff begins gathering information in preparation for the budget.  In March, the Board provides staff with budget assumptions to be used based on the consumer price index, and other economic factors.  Considering these guidelines, staff begins the process of preparing a draft budget.  Staff works with department managers and supervisors to obtain budget information and incorporates the data with the assumptions as directed by the Board.  The draft budget is reviewed by management and presented to the Finance Committee for examination prior to being presented to the full Board for review.  Once staff has made changes as requested, the Final Draft Budget is made available and a public hearing is held.  The Final Draft Budget is presented to the Board during the public meeting for final review, consideration, and adoption.  All of these meetings are open and public meetings and the District encourages public attendance and participation.

The schedule of events is planned and posted to promote public participation and ensure the public has the opportunity to become familiar with and involved in the budget process.

2017/2018 Budget Timeline & Outreach
Budget Hearing Notice
2017/2018 Final Draft Budget

Approved Budgets                                    

2016/2017 Budget
2015/2016 Budget
2014/2015 Budget
2013/2014 Budget
2012/2013 Budget (Revised)
2012/2013 Budget
2011/2012 Budget
2010/2011 Budget
2009/2010 Budget
2008/2009 Budget

NOTE:  The District was formed in March 2008 when LAFCO (District Formation Document) consolidated San Bernardino County Special Districts CSA 70L (water), CSA 9 (Phelan Park), CSA 56 and 56F1 (Piņon HIlls Park) to form the Phelan Piņon Hills Community Services District.

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.

Audit Reports

June 30, 2016 Audit (CAFR)
June 30, 2015 Audit (CAFR)
June 30, 2014 Audit (CAFR)
June 30, 2013 Audit
June 30, 2012 Audit
June 30, 2011 Audit
June 30, 2010 Audit
June 30, 2009 Audit

Policies

Cash Handling Policy
Investment Policy
Purchasing Policy
Reserves Policy
Revenue Policy
Board Conduct and Staff Relations Policy
Board Compensation, Reimbursement, & Ethics Training Policy

Unclaimed Funds

Unclaimed Funds Information
4176 Warbler Road   Phelan, CA 92371   Phone: 760-868-1212
GFOA Budget
Presentation Award
GFOA CAFR Certificate
of Achievement in Excellence
CSMFO Operating
Budget Excellent Award