Budgets and Finance

Flood Control and Water Conservation District Budget

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Zone 2 Budget

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Zone 9 Budget

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Financial Statements

The San Joaquin County Flood Control and Water Conservation District (including Zone 2, Zone 9 and Zone 10) and County Service Area Number 54 (NPDES) are special districts governed by the San Joaquin County Board of Supervisors (Board).  These special districts do not issue separate financial statements.  The governmental reporting entity consists of the County and its component units. Component units are legally separate organizations for which the Board is financially accountable or other organizations whose nature and significant relationship with the County are such that exclusion would cause the County’s financial statements to be misleading or incomplete. Financial accountability is defined as either (A) the appointment of a voting majority of the component unit’s board, and (i) either the County’s ability to impose its will on the organization or (ii) there is potential for the organization to provide a financial benefit to or impose a financial burden on the County; or (B) an organization is fiscally dependent on the County and there is a potential for the organization to provide specific financial benefits to or impose financial burdens on the County, regardless of whether the organization has (1) a separately elected governing board, (2) a governing board appointed by a higher level of government, or (3) a jointly appointed board.

The basic financial statements include both blended and discretely presented component units. The blended component units, although legally separate entities are, in substance, part of the County’s operations and so data from these units are combined with data of the primary government. The discretely presented component units, on the other hand, are reported in a separate column in the government-wide financial statements to emphasize they are legally separate from County government.

For financial reporting purposes, the County’s basic financial statements include all financial activities that are controlled by or are dependent upon actions taken by the County’s Board. The financial statements of the individual component units are available through the County Auditor-Controller’s Office, 44 N. San Joaquin Street, Suite 550, Stockton, California 95202

The County’s Annual Financial Reports are below: