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Finance and Budget

 

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.
 

2023-2024_CSMFO Award.pdf2024 2025 GFOA Budget Award Certificate.pdf

 

Approved Budgets

2024/2025 Approved Budget2023/2024 Approved Budget
Award from the Government Finance Officers Association to Phelan Pinon Hills Community Services District for 2024 budget presentation.
2022/2023 Approved Budget
A certificate of award for budget excellence given to a community services district by a finance officers society.
2021/2022 Approved Budget2020/2021 Approved Budget2019/2020 Approved Budget2018/2019 Approved Budget2017/2018 Approved Budget2016/2017 Approved Budget2015/2016 Approved Budget2014/2015 Approved Budget2013/2014 Approved Budget2012/2013 Approved Budget2011/2012 Approved Budget2010/2011 Approved Budget2009/2010 Approved Budget2008/2009 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, 2024 AuditJune 30, 2023 AuditJune 30, 2022 AuditJune 30, 2021 AuditJune 30, 2020 AuditJune 30, 2019 AuditJune 30, 2018 AuditJune 30, 2017 AuditJune 30, 2016 AuditJune 30, 2015 AuditJune 30, 2014 AuditJune 30, 2013 AuditJune 30, 2012 AuditJune 30, 2011 AuditJune 30, 2010 Audit

Policies

Budget PolicyCash Handling PolicyInvestment PolicyPurchasing PolicyReserves PolicyRevenue PolicyBoard Conduct PolicyBoard 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 FundsDistrict Unclaimed Funds as of September 25, 2024District Unclaimed Funds as of November 30, 2024

 

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.  

 

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