Delta Diablo (District) periodically prepares reports containing financial information. The following financial reports are available.
In the years that a CAFR (Comprehensive Annual Financial Report) was not produced, a set of Audited Basic Financial Statements would be published instead. Audited Basic Financial Statements are comprised of several components: (1) Fund Financial Statements; (2) Notes to the Financial Statements; (3) an independent Auditor’s Report; and, (4) Management’s Discussion and Analysis. The Report also contains required supplementary information in addition to the basic financial statements. The Comprehensive Annual Financial Report (CAFR) combines the Audited Basic Financial Statements with unaudited introductory and statistical sections.
Comprehensive Annual Financial Report (CAFR) or Audited Basic Financial Statements:
Operating Budget and Capital Fund Summary
Government Compensation (AB2040)
California Assembly Bill 2040 (AB2040) requires salary and compensation information on elected officials, officers and employees of Delta Diablo be provided annually to California’s State Controller Office. The Controller shall then compile, publish and make publicly available on their website. To view the latest Delta Diablo information, click here for the Controller’s website and then click on the Special Districts link which will allow you to access our agency’s data in their search table.
Capital Improvement Program
Current Proposition 218 Notice
In November 1996, California voters approved the Right to Vote on Taxes Act, also known as Proposition 218. This constitutional amendment limits the methods by which local governments, including special districts such as Delta Diablo, can create or increase taxes, fees and charges without taxpayer consent. Any assessment to be imposed on property parcels within our service area, must be based on the entirety of the cost of the improvement and/or services.
In March 2018, the following Proposition 218 notice was distributed to every property owner in Antioch, Bay Point and Pittsburg and subsequently voted upon by our Board of Directors in June 2018:
State Controller’s Office – Financial Transactions Report
Government Code (GC) section 53891 requires the financial transactions of each local agency to be submitted to the State Controller’s Office (SCO) within seven months after the close of the fiscal year. The report must contain underlying data from audited financial statements prepared in accordance with generally accepted accounting principles, if this data is available. To view the latest Delta Diablo reports, click here for the Controller’s website.