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Public Disclosure of Non-Voter-Approved Debt

School districts are required to publicly disclose information about non-voter-approved debt and provide these disclosures to the county superintendent of schools and the county auditor before action is taken on the proposed debt issuance. This provision ensures that the impact of the proposed long-term commitment can be reviewed and evaluated to determine affordability and avoid any unnecessary cost obligations. Our office would therefore like to remind you of the following public disclosure requirements related to non-voter-approved debt.

California Debt and Investment Advisory Commission (CDIAC)
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Electronic Municipal Market Access (EMMA)
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Government Finance Officers Association
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