The Finance/Accounting Department is responsible for ensuring that the District maintains stable finances consistent with policies set by the Board of Directors. This includes tracking and maintenance of reserves and ensuring the District is meeting all financial requirements associated with its debt. Additionally, Finance provides a lead role for the preparation of the District’s annual budget and tracking revenues and expenditures. These efforts include evaluating revenue requirements and assisting with the determination (and collection) of the District’s “water toll” and “base service” charges. Accounting functions include the preparation of various financial reports and the District’s annual audit.