Fiscal Indicators


Local governments use annual independent audits to determine the financial condition of an agency. The Local Agency Formation Commission for San Bernardino County ("LAFCO") is advancing the use of audits and has launched an online Financial Indicators program. The purpose of the program is to provide more robust information on the financial condition of local agencies within San Bernardino County which will allow for better understanding of where an agency has been. Additionally, LAFCO uses the information in conducting state-mandated service reviews as a means to make the required determination of the financial ability of an agency to provide services.

The data presented in the program was derived from the annual financial statements of the agencies and has been submitted to them for verification. The indicators were selected by representatives of local governments in San Bernardino County, from which all agencies were invited to participate. The Financial Indicators program will be maintained and updated annually by LAFCO on the LAFCO website.



Independent Districts




Board of Supervisors-Governed Special Districts


+ Mountain

Big Bear Valley Park and Recreation District

County Service Area 18 (Cedar Pines)

County Service Area 53 Zone A (Bear Valley) (dissolved)

County Service Area 53 Zone B (Bear Valley)

County Service Area 54 (Crest Forest)

County Service Area 59 (Deer Lodge)

County Service Area 68 (Valley of the Moon)

County Service Area 69 (Lake Arrowhead)

County Service Area 70 CG (Cedar Glen)

County Service Area 70 Zone D-1 (Arrowhead Dam)

County Service Area 70 Zone DB-2 (Big Bear)

County Service Area 70 Zone R-12 (Baldwin Lake)

County Service Area 70 Zone R-13 (Arrowhead North Shore)

County Service Area 70 Zone R-16 (Running Springs)

County Service Area 70 Zone R-2 (Twin Peaks)

County Service Area 70 Zone R-21 (Mountain View)

County Service Area 70 Zone R-22 (Twin Peaks)

County Service Area 70 Zone R-23 (Mile High Park)

County Service Area 70 Zone R-3 (Erwin Lake)

County Service Area 70 Zone R-33 (Big Bear City)

County Service Area 70 Zone R-34 (Big Bear)

County Service Area 70 Zone R-35 (Cedar Glen)

County Service Area 70 Zone R-36 (Pan Springs)

County Service Area 70 Zone R-4 (Cedar Glen)

County Service Area 70 Zone R-40 (Lake Arrowhead)

County Service Area 70 Zone R-44 (Saw Pit Canyon)

County Service Area 70 Zone R-45 (Erwin Lake)

County Service Area 70 Zone R-46 (South Fairway Drive)

County Service Area 70 Zone R-5 (Sugarloaf)

County Service Area 70 Zone R-7 (Lake Arrowhead)

County Service Area 70 Zone R-9 (Rim Forest)

County Service Area 73 (Arrowbear Lake) (dissolved)

County Service Area 79 (Green Valley Lake)

County Service Area 79 Zone R-1

San Bernardino County Fire Protection District - Mountain Regional Service Zone

San Bernardino County Fire Protection District Service Zone PM1