The annual financial reports provide the Board of Directors, our customers, and any other interested parties with reliable financial information about the District. The reports are prepared by the District's Finance Department in accordance with accounting principles generally accepted in the United States of America. Responsibility for both the accuracy of the data presented, and the completeness and fairness of the presentation, including all disclosures, rests with the District’s management. Included are all disclosures we believe are necessary to enhance the understanding of the financial condition of the District. District policy requires that an independent certified public accounting firm, selected by the Board, audit the basic financial statements on an annual basis.