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Transparency & Public Information


An audit of the District’s financial affairs is performed annually as required by State law. Performed by an independent certified public accountant agency, the audit verifies the District’s financial records and examines its accounting and record-keeping practices to ensure they conform with acceptable standards and applicable laws.


The Emerald Bay Service District’s fiscal year begins on July 1st and ends June 30th. Each year the District prepares a budget that outlines a spending plan for operating expenditures, capital improvements and various strategic initiatives. The District budget is reviewed and approved by the Board of Directors.

Water Quality Report(s)

Financial Transaction Reports

Compensation Report

Water Shutoff Policy

EBSD typically follows policies of Laguna Beach County Water District (LBCWD). You can download a PDF of the water shutoff policy or learn more at the LBCWD website.

Water Runoff Door Hanger

Enterprise System Catalog

Disclosure of Enterprise System Information Pursuant to SB 272 / Government Code 6270.5

Approved on October 11, 2015, SB 272 adds a section to the California Public Records Act requiring state and most local government agencies to create a Catalog of Enterprise Systems by July 1, 2016, with annual updates.

Enterprise System Definition

An Enterprise System, as defined by Senate Bill 272, is a software application or computer system that collects, stores, exchanges, and analyzes information an agency uses that is both of the following:

  • A multi-departmental system or a system that contains information collected about the public.
  • A system that serves as a “system of record” or an original source of data within an agency.

An Enterprise System does not include any of the following:

  • Information technology security systems, including firewalls and other cybersecurity systems.
  • Physical access control systems, employee identification management systems, video monitoring, and other physical control systems.
  • Infrastructure and mechanical control systems, including those that control or manage street lights, electrical, natural gas, or water or sewer functions.
  • Systems related to 911 dispatch and operation or emergency services.
  • Systems that would be restricted from disclosure pursuant to Government Code Section 6254.19.
  • The specific records that the information technology system collects, stores, exchanges, or analyzes.
  1. Create a catalog of enterprise systems, containing:
    • Current system vendor
    • Current system product
    • System’s purpose
    • A description of categories or types of data
    • The department that is the prime custodian of the data
    • The frequency that system data is collected
    • The frequency that system data is updated
  2. To make the catalog publicly available upon request.
  3. To post the catalog in a prominent location on the agency’s website.

If the public interest served by not disclosing the information described clearly outweighs the public interest served by disclosure, the local agency may instead provide a system name, brief title or identifier of the system.

Emerald Bay Service District
Catalog of Enterprise Systems
Pursuant to Government Code 6270.5

VendorProductPurposeDescription of DataDepartment/CustodianFrequency CollectedFrequency Updated
MicrosoftOffice 365E-mail softwareEmailGeneral ManagerDaily or as-usedDaily or as-used
MicrosoftOffice 365General documentationWord processing, Excel spreadsheets, PowerPoint presentations, etc.General ManagerDaily or as-usedDaily or as-used