Special Districts

Special District Financials

Special districts deliver highly diverse services including water, electricity, mosquito abatement, and fire protection. Most special districts serve just a single purpose, such as sewage treatment. Others respond to a wide range of needs, as in the case of community service districts, which can deliver up to 32 services.   Special districts can provide only the services allowed by California State law and supported by their residents. Special district financial information may be included on county reports if they meet the criteria for reporting as a blended component unit, however, the special districts are still responsible for their own independent reports.